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30:27
YouTube
Cherry Bekaert
Notice 2023-63: IRS Section 174 SRE Amortization Guidance Explained
Section 174 IRS Guidance Finally Arrives On September 8, the Internal Revenue Service (IRS) released Notice 2023-63, providing much anticipated guidance on the application of Section 174. The Notice addresses key issues for handling specified research or experimental (SRE) expenditures that are capitalized and amortized in accordance with the ...
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