Section 41

US Tax Court: Recent rulings highlight need for R&D documentation

A pair of recent court rulings in the United States emphasize just how much time…

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What’s in the new United States debt ceiling bill?

The United States Senate is on deck to pass a controversial, bipartisan, and hard-fought deal…

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Section 174 Capitalization, explained

As the books close on the 2022 tax year, a consequential new limitation has gone…

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