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).

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.

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.

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

Senators Kirsten Gillibrand and Cynthia Lummis proposed the Responsible Financial Innovation Act to create a comprehensive regulatory framework for digital assets.

In Sirius XM Radio, Inc., v. Hegar, No. 20-0462, the Texas Supreme Court ruled that determination of the apportionment of receipts from services must be "origin-based" rather than "destination-based."

Learn about the changes to the treatment of research expenditures under IRC Section 174 that recently took effect and how it can affect your business.

When cryptocurrencies first came on the scene, they were widely viewed as a fringe development, but in recent years they’ve moved closer to the mainstream.