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Rev. Rul. 2023-8, page 801.›Introduction

Part I

Internal Revenue Bulletin 2023-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 174.—Amortization of Research and Experimental Expenditures

26 CFR 1.174-1: Research and experimental expen- ditures; in general. (Also §§ 446, 7805(b)(8); 1.174-3, 1.446-1, 301.7805-1).

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▸Contents — Internal Revenue Bulletin 2023-18
Internal Revenue Bulletin 2023-18

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