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Defining software development costs.
- Source :
- The Tax Adviser. October, 2023, Vol. 54 Issue 10,
- Publication Year :
- 2023
-
Abstract
- The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, eliminated the option to currently deduct research and experimental (R&E) expenditures. For tax years beginning after Dec. [...]
- Subjects :
- Tax accounting -- Laws, regulations and rules -- Methods
Amortization -- Laws, regulations and rules
Research and development tax credit -- Laws, regulations and rules
Software engineering -- Laws, regulations and rules -- Taxation
Expense deductions -- Laws, regulations and rules
Software development/engineering
Government regulation
Tax Cuts and Jobs Act of 2017
Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 54
- Issue :
- 10
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.787598045