Proposed Regulations Change Definition of R&D Expenditures

The IRS provided guidance on the treatment under Sec. 174 of research and development expenditures incurred in connection with the development of tangible property, including pilot models.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/5yvx9UVCqag/newsnotes_nov2013-story-04.aspx

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