Guidance is Out on §174

Guidance is Out on §174

Guidance released under Notice 2023-63 focuses on the amortization of specified research or experimental expenditures under §174, and announces more regulations on the horizon. What does it mean for taxpayers? Read on for effective dates, rules, and what’s to...
Federal Tax Mid-year Update 2023

Federal Tax Mid-year Update 2023

While Congress did not see fit to make major reforms in 2023, the tax provisions highlighted here may significantly impact your business. By Lindsay Haskell and Dan DeLau Although Congress has not enacted a comprehensive tax bill similar to the Tax Cut and Jobs (TCJA)...