Section 174 – Recently Issued Guidance & State Tax Implications
March 1, 2024
Online Only
Join us for an informative webinar as we explore recently issued guidance related to Section 174, contained in Notice 23-63, 24-09, and 24-12. We will discuss the practical implications of this guidance as well as the impact on taxpayers. From a SALT perspective, we will discuss state conformity to Section 174 and potential constitutional arguments that may support taxpayer's positions. We will also provide a legislative update containing the most recent developments on Capitol Hill.
Learning Objectives
Upon completion of this program, participants will be able to:
- Describe the impact on taxpayers from recently issued IRS guidance related to Section 174.
- Discuss how to navigate and comply with recently issued guidance related to Section 174.
- Identify recent legislative developments related to Section 174.
- Explain the impact of Section 174 on state taxes.