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Expert Analysis

New R&E Capitalization A Costly Change For Companies

By Nancy Dollar (December 20, 2022, 6:39 PM EST) -- Companies face the loss of a major tax break on research and experimental costs incurred this year, absent congressional action. Since 1954, Internal Revenue Code Section 174 has allowed taxpayers to immediately deduct R&E costs. However, effective Jan. 1, the Tax Cuts and Jobs Act amended Section 174 to eliminate the deduction of R&E costs....

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