Share via Shishir Lagu Download PDF States Update To Sec. 174 RE Amortization Under the provisions outlined in 26 U.S. Code § 174, significant considerations come to light about the amortization of research and experimental expenditures for tax years commencing after December 31, 2021. Taxpayers engaging in specified research or experimental expenditures are directed to...The post States Update To Sec. 174 RE Amortization appeared first on KNAV Accounting Firm.