Section 174: New Rules for the R&E Deduction
Thursday, April 10, 2025
6-7 p.m. Central
1 CPE (1 technical) | 1 IRS CE
Course code: 25WA-0301
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This program addresses the most recent developments impacting taxpayers incurring research and experimentation costs. Emphasis will be placed on compliance with the 2022 change in Section 174 Amortization of research and experimental expenditures.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
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Impact of the Section 174 law change requiring capitalization of research and experimental costs
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Comparison of the Section 41 R&E credit to the Section 174 R&E deduction
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Financial accounting for R&E costs
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Required change of accounting method and Form 3115
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Revised treatment of software development costs
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Comprehensive case problems explaining implementation of the law changes
Learning objectives
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Identify recent changes affecting the deduction of research and experimental expenditures
Who should take this program?
- CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs
Pricing
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Standard Member Fee |
$39.00
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 Standard Nonmember Fee |
$39.00
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