Seonglae ChoSection 174
Section 174 provides important regulations regarding the treatment of costs for software development and other research and development activities, emphasizing the principle that these costs must be handled within reasonable limits
The Pulse: Will US companies hire fewer engineers due to Section 174?
It’s rare that a tax change causes panic across the tech industry, but it’s happening in the US. If Section 174 tax changes stay, the US will be one of the least desirable countries to launch startups
https://blog.pragmaticengineer.com/section-174/
The Tech Job Meltdown
Half a million layoffs? It's all accounting.
https://www.professoraxelrod.com/p/the-tech-job-meltdown
