Sat, February 22, 2025

[ Sat, Feb 22nd 2025 ]: MSN

Local business sues city over issues related to rail development

[ Sat, Feb 22nd 2025 ]: Kiplinger

Five Wins for Federal Employees in the Social Security Fairness Act
Fri, February 21, 2025

[ Fri, Feb 21st 2025 ]: Inc

What Would Trump Taking Control of the USPS Mean for You?

[ Fri, Feb 21st 2025 ]: jacobin

US Economic Decline Has Been Greatly Exaggerated

[ Fri, Feb 21st 2025 ]: Marketplace

What do you want to know about business or the economy?

[ Fri, Feb 21st 2025 ]: Calendar

Ditch the Juggling Act: 12 Ways Automated Scheduling Will Revolutionize Your Life (and Business)

[ Fri, Feb 21st 2025 ]: Politico

Three potential pitfalls for phase 2 Gaza talks

[ Fri, Feb 21st 2025 ]: Salon

Why you should consider freezing your credit right now

[ Fri, Feb 21st 2025 ]: coloradopolitics

Colorado House committee votes to advance bill to adjust state's pay structure for tipped workers

[ Fri, Feb 21st 2025 ]: CNN

Target is getting hit from all sides on DEI

[ Fri, Feb 21st 2025 ]: manilatimes

BIR, Customs collections higher in January - Recto

[ Fri, Feb 21st 2025 ]: Fortune

What if AI creates more jobs than it destroys?

[ Fri, Feb 21st 2025 ]: Investopedia

MercadoLibre Stock Sets All-Time High as Q4 Earnings Blow Past Estimates

[ Fri, Feb 21st 2025 ]: AOL

What type of business savings account is right for you?

[ Fri, Feb 21st 2025 ]: Kiplinger

UnitedHealth Stock Drags on the Dow After DOJ Probe News

[ Fri, Feb 21st 2025 ]: Kiplinger

Block Stock Falls After Revenue, Earnings Miss Expectations

[ Fri, Feb 21st 2025 ]: Reuters

Exclusive: Abrdn to launch China asset management venture with Citic unit, sources say

[ Fri, Feb 21st 2025 ]: Reuters

Block shares drop as spending slowdown puts BNPL expansion in focus

[ Fri, Feb 21st 2025 ]: Forbes

Progress Over Perfection: Empowering Finance Teams With Digital Fluency

[ Fri, Feb 21st 2025 ]: Forbes

She Earns More: Redefining Power And Partnership In Modern Families

[ Fri, Feb 21st 2025 ]: AOL

Should you sign a loan or pay a fee to get your tax refund early? Here's what you need to know

[ Fri, Feb 21st 2025 ]: Bloomberg

Trump's Tariff Wars Leave US Small Business With Nowhere to Hide

[ Fri, Feb 21st 2025 ]: Fortune

Starbucks hoped mobile orders and the drive-throu .. ss. New CEO Brian Niccol says that was a mistake.

[ Fri, Feb 21st 2025 ]: Zawya

Microsoft AI Tour showcases groundbreaking AI inn .. ons driving transformation and growth across Oman

[ Fri, Feb 21st 2025 ]: MSN

India's F&B on Ventilator: Archit Singhal's Eye-Opening Book Calls for Urgent Industry Reforms

[ Fri, Feb 21st 2025 ]: MSN

French business activity contracts much more than expected in February, PMI shows

[ Fri, Feb 21st 2025 ]: cnbctv18

Unsecured loans and digital risks: RBI and bank officials flag challenges

[ Fri, Feb 21st 2025 ]: Reuters

UK runs record January budget surplus but misses forecasts

[ Fri, Feb 21st 2025 ]: Bloomberg

Bessent Plans First Call With China Counterpart on Friday

[ Fri, Feb 21st 2025 ]: Forbes

The Future Of Wall Street And Enterprise: Fintech 50 2025

[ Fri, Feb 21st 2025 ]: Outlookindia

For Banking Technologist Girish Wali, The Real-Wo .. n Of AI Is A Necessity For The Present And Future

[ Fri, Feb 21st 2025 ]: MSN

Can You Cash a Check at an ATM?

[ Fri, Feb 21st 2025 ]: Yahoo

'Unrestrained': Trump pushes business interests in 2nd term

[ Fri, Feb 21st 2025 ]: MSN

Cut deficit, create bold budget moves - Paul Chan's mission impossible?

[ Fri, Feb 21st 2025 ]: Reuters

StanChart reports 18% rise in annual profit, roughly in line with estimates
Thu, February 20, 2025

[ Thu, Feb 20th 2025 ]: Yahoo

Beshear: Weather death toll rises to 15, search-and-rescue phase ending

[ Thu, Feb 20th 2025 ]: 7NEWS

INSIDE MEDIA: Neighbours axed again and exposing the secret MAFS contract contestants have to sign

[ Thu, Feb 20th 2025 ]: CNBC

CNBC Daily Open: Alibaba surges and Amazon beats Walmart

[ Thu, Feb 20th 2025 ]: Forbes

IRS Taxpayer Data Is Tightly Restricted By Law. W .. is Stop Trump, Musk And DOGE From Gaining Access?

[ Thu, Feb 20th 2025 ]: Forbes

7 Free Courses To Learn Data Science Skills That Pay $100,000+ In 2025

[ Thu, Feb 20th 2025 ]: MSN

IRS layoffs could hurt revenue collection and foi .. efforts to go after rich tax dodgers, experts say

[ Thu, Feb 20th 2025 ]: Forbes

Former Indy 500 Winner Tony Kanaan Named Arrow McLaren Team Principal

[ Thu, Feb 20th 2025 ]: Reuters

Crypto worth $99 million withdrawn from Milei-backed Libra token, researchers say

[ Thu, Feb 20th 2025 ]: MSN

200+ inspirational quotes for success, work, leadership & finance

[ Thu, Feb 20th 2025 ]: cfodive

GM tariff playbook includes international inventory cuts, CFO says

[ Thu, Feb 20th 2025 ]: Fortune

Walmart has kept prices low during inflation and raised pay for managers. Investors aren't happy

[ Thu, Feb 20th 2025 ]: MSN

Gas hangs in the balance of geopolitical peace talks, oil is long-term, says RBC's Helima Croft

[ Thu, Feb 20th 2025 ]: Reuters

PepsiCo joins major US companies in tweaking DEI policies

Section 382 Limitations For Tech Companies Dealing With R&D Capitalization Requirements

I've discussed the changes to IRC Section 174 at length in previous articles, warning about the TCJA's change to research and experimental costs under 174, as well as the IRS finally providing some guidance on how to calculate the capitalization.
The article from Forbes Finance Council discusses the implications of Section 382 of the Internal Revenue Code for tech companies, particularly in relation to R&D capitalization requirements. It explains how Section 382 limits the use of net operating losses (NOLs) following an ownership change, which can significantly impact tech firms that often rely on these losses to offset future taxable income. The piece highlights that with the recent changes in tax law requiring R&D costs to be capitalized and amortized over five years, tech companies face increased tax liabilities and cash flow challenges. This necessitates careful tax planning to manage the limitations on NOLs, especially in scenarios involving mergers, acquisitions, or significant equity investments that could trigger an ownership change. The article provides insights on strategies to navigate these tax complexities, emphasizing the importance of understanding the nuances of Section 382 to maintain financial health and strategic growth.

Read the Full Forbes Article at:
[ https://www.forbes.com/councils/forbesfinancecouncil/2025/02/21/section-382-limitations-for-tech-companies-dealing-with-rd-capitalization-requirements/ ]