Insights & Resources

A summary of changes to R&E expenditure tax treatment in the proposed Tax Relief for American Families and Workers Act of 2024.

The Internal Revenue Service released interim guidance to clarify the application of IRC Section 174 after the amendments made by the Tax Cuts and Jobs Act (TCJA).

According to the ruling, the fair value of staking rewards should be recognized as taxable income as of the date and time the taxpayer gains dominion and control.

Cutting edge industries that rely on research and development are among those hardest hit by an unintended consequence of this provision of the 2017 TCJA.

The law, which takes effect Sept. 1, 2023, offers greater clarity for Bitcoin mining companies that use stranded and flared natural gas to power their operations.

A new post by Weaver highlights key tax law changes around golden parachute payments to executives. Learn more about how Section 280G may affect transactions.

IRC Section 1202 allows taxpayers to exclude from federal income tax capital gains from the sale or exchange of Qualified Small Business Stock.

New guidance released by the IRS has taxpayers facing the mandatory method change for specified R&E expenditures under IRC Section 174.

Recent cryptocurrency exchange failures were not caused by technological issues, but by a lack of structure in corporate governance and internal controls.

By offsetting payroll taxes, the R&D tax credit can be an immediate source of cash for tech companies and others that qualify.

The demand for guidance on how firms should manage digital assets for accounting purposes continues to grow in tandem with the use and acceptance of crypto assets.

To improve tax compliance, the U.S. Treasury Department proposed four changes to "modernize" the corporate and individual reporting of digital assets.