New Rules for Research & Experimentation Deduction: Section 174
Total Credits: 1 including 1 Taxes - Technical
- Average Rating:
- 8
- Categories:
- ACPEN Tax Institute | Ethics | IRS Approved
- Faculty:
- Steven C. Dilley, CPA, JD, PhD
- Course Levels:
- Intermediate
- Duration:
- 1 Hour
- License:
- Access for 30 day(s) after program date.
Description
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 leighanne.conroy@acpen.com.
Basic Course Information
Major Subjects- Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
- Comparison of the Sec. 41 R&E credit to the Sec. 174 R&E deduction.
- Financial accounting for R&E costs.
- Required change of accounting method and Form 3115.
- Revised treatment of software development costs.
- Comprehensive case problems explaining implementation of the law changes.
Learning Objectives
- To discuss an update of the recent changes affecting the deduction of research and experimental expenditures.
Course Materials
| Important Course Information_Read First (442.7 KB) | Available after Purchase |
| IRS CE Credit Request Form (137 KB) | Available after Purchase |
| New Rules for Research & Experimentation Deduction: Section 174 Handout (2.7 MB) | Available after Purchase |
Faculty
Steven C. Dilley, CPA, JD, PhD Related seminars and products
Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.
Dates
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Sat, Apr 01, 2023 - 08:00am to 08:59am MDT
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Mon, Apr 17, 2023 - 12:00pm to 12:59pm MDT
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Fri, Apr 21, 2023 - 08:00am to 08:59am MDT
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Tue, May 02, 2023 - 12:00pm to 12:59pm MDT
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Tue, May 16, 2023 - 08:00am to 08:59am MDT
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Thu, May 18, 2023 - 12:00pm to 12:59pm MDT
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Sat, Jun 10, 2023 - 08:00am to 08:59am MDT
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Tue, Jun 13, 2023 - 12:00pm to 12:59pm MDT
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Fri, Jun 16, 2023 - 08:00am to 08:59am MDT
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Fri, Jun 23, 2023 - 12:00pm to 12:59pm MDT
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Additional Info
Basic Course Information
PrerequisitesNone
Advanced Preparation
None
Designed For
CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.
Original Recording Date
10/2022
Yellow Book
No
Course Developer
Federal Tax Workshop
Date Added to Catalog
10/11/2022
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Live Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
Reviews
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Overall: 4.5
Total Reviews: 8
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