Corporate Federal Tax Strategies: Section 174 & Section 163(j) Optimization
Strategic guidance on managing R&E amortization under Section 174 and navigating business interest expense limitations under 163(j).
Course Overview & Program Description
Corporate tax planning requires deep understanding of Section 174 specified research expenditures and the adjusted taxable income (ATI) computations governing Section 163(j). Learn how leading corporate tax departments are restructuring contracts and optimizing debt allocations.
Key Learning Objectives
- Analyze software development cost amortization rules under Section 174.
- Calculate the 30% ATI limitation on corporate business interest under 163(j).
- Formulate tax-efficient financing and supply-chain structures.
Target Audience & Qualifications
Corporate Tax Directors, CPAs, Financial Analysts
Cancellation & Guarantee Policy
Full refund up to 24 hours prior to live event broadcast.
Select Purchase Option
4 OptionsSelect individual materials or the complete pass below.
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