2024 Section 174: New Rules for the R&E Deduction
Total Credits: 1 including 1 Taxes - Technical
- Average Rating:
- 13
- Categories:
- ACPEN Tax Institute | IRS Approved | Tax
- Speaker:
- Steven C. Dilley, CPA, JD, PhD
- Course Levels:
- Intermediate
- Duration:
- 1 Hour
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 kori.herrera@acpen.com.
Basic Course Information
Learning Objectives- Identify recent changes affecting the deduction of research and experimental expenditures
Major Subjects
- Impact of the Section 174 law change requiring capitalization of research and experimental costs
- Comparison of the Section 41 R&E credit to the Section 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
Course Materials
| IMPORTANT_CPE Credit Instructions_Read Before Webcast_Updated_10_16_21 (442.7 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (265.5 KB) | Available after Purchase | ||
| Section 174: New Rules for the R&E Deduction Handout (2.2 MB) | Available after Purchase | ||
Speaker
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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Mon, Dec 30, 2024 - 12:00pm to 12:58pm CST
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Fri, Jan 03, 2025 - 02:00pm to 02:58pm CST
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Mon, Jan 20, 2025 - 04:00pm to 04:58pm CST
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Sat, Feb 01, 2025 - 08:00am to 08:58am CST
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Mon, Feb 24, 2025 - 10:00am to 10:58am CST
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Mon, Mar 03, 2025 - 12:00pm to 12:58pm CST
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Wed, Mar 19, 2025 - 02:00pm to 02:58pm CDT
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Thu, Apr 10, 2025 - 06:00pm to 06:58pm CDT
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Fri, Apr 25, 2025 - 08:00am to 08:58am CDT
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Additional Info
Basic Course Information
Prerequisites Basic working knowledge of business taxationAdvanced 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 04/2024
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 3/13/24
Additional Information
Complaint Resolution Policy Please 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.
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