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IRS guidance clarifies R&E amortization under Section 174 | Grant Thornton
https://www.grantthornton.com/insights/alerts/tax/2023/flash/irs-guidance-clarifies-amortization-under-section
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The IRS released interim guidance to clarify the treatment of specified research and experimental expenditures under Section 174, which must be capitalized and amortized under the TCJA.
