AICPA - American Institute of Certified Public Accountants

02/19/2026 | Press release | Distributed by Public on 02/20/2026 08:00

AICPA Comment Letter on Rev. Proc. 2025-28 Section 6

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).

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