Join us Thursday July 18th at 10 AM CST for a CPE Webinar on § 174 Updates.
Participants will gain an understanding of the current landscape, legislative updates, and best practices for advising clients on navigating the amortization of § 174 expenses. This course introduces participants to the amortization of specified research and experimental expenditures (SREs) for federal income tax purposes. The relationship of SREs to the research tax credit will be developed. Other TCJA changes to research-related provisions of the Code will also be discussed.
After this course, the practitioner will:
• Identify taxpayers who are required to amortize under § 174
• Identify the types of expenditures that need to be amortized
• Quantify the impact of that amortization as well as identify mitigating factors
We look forward to your participation in this informative session.
Register for CPE Course!
Prerequisites: At least two years preparing intermediately complex business income tax returns. No advance preparation is required.
Recommended Credit: 1.0 hour CPE in the field of Taxes delivered by Group Internet
Attendance Policy: To receive credit, attendees must sign in and be present for the presentation and respond to at least three instances of the attendance monitoring mechanisms per hour of instruction
Refund Policy: Refunds are not issued as this course is complimentary
Eric Larson
(800) 806-7626
eric.larson@sourceadvisors.com
