In a letter sent to the Department of the Treasury and the Internal Revenue Service (IRS), the AICPA recommends that Treasury and the IRS issue guidance, through modifications to Rev. Proc. 2025-28 and/or other published guidance regarding the capitalization and amortization of domestic R&E under section 174A(c).
Advocacy
AICPA Comment Letter on Rev. Proc. 2025-28 Section 6
Feb 19, 2026 · 216.5 KB Download
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Download the AICPA Comment Letter on Rev. Proc. 2025-28 Section 6
File name: AICPA Comment Letter - Rev. Proc. 2025-28 Section 6.pdf
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