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Live Webcast Replay

New Rules for Research & Experimentation Deduction: Section 174

Total Credits: 1 including 1 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  Ethics |  IRS Approved
Steven C. Dilley, CPA, JD, PhD
Course Levels:
1 Hour
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


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

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


Steven C. Dilley, CPA, JD, PhD's Profile

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.


Sat, Apr 01, 2023 - 08:00am to 08:59am MDT
Mon, Apr 17, 2023 - 12:00pm to 12:59pm MDT
Fri, Apr 21, 2023 - 08:00am to 08:59am MDT
Tue, May 02, 2023 - 12:00pm to 12:59pm MDT
Tue, May 16, 2023 - 08:00am to 08:59am MDT
Thu, May 18, 2023 - 12:00pm to 12:59pm MDT
Sat, Jun 10, 2023 - 08:00am to 08:59am MDT
Tue, Jun 13, 2023 - 12:00pm to 12:59pm MDT
Fri, Jun 16, 2023 - 08:00am to 08:59am MDT
Fri, Jun 23, 2023 - 12:00pm to 12:59pm MDT

Additional Info

Basic Course Information



Advanced Preparation


Designed For

CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.

Original Recording Date


Yellow Book


Course Developer

Federal Tax Workshop

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (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:

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 if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.5

Total Reviews: 8

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