State & Local Taxes.
In: Tax Adviser, Jg. 55 (2024-02-01), Heft 2, S. 22-24
Online
serialPeriodical
Zugriff:
The article focuses on recent changes to Section 174, which mandate the capitalization and amortization of research and experimental (R&E) expenditures for federal income tax purposes, impacting state and local income tax calculations. It discusses the implications of these changes, state conformity to Section 174 amendments, and legislation enacted by certain states to decouple from Section 174.
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State & Local Taxes.
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Autor/in / Beteiligte Person: | Yesnowitz, Jamie C. ; Jones, Chuck ; Skeehan, Patrick K. |
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Zeitschrift: | Tax Adviser, Jg. 55 (2024-02-01), Heft 2, S. 22-24 |
Veröffentlichung: | 2024 |
Medientyp: | serialPeriodical |
ISSN: | 0039-9957 (print) |
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