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Michele Hansen update: Section 174 and bootstrapping with kids
Build Your SaaS
The IRS's Guidance on Maintenance
The IRS hasn't released guidance yet, so it's hard to know for your accountant. Public companies are proceeding under the assumption that the definition will be that it is new feature development and new improvements on existing products. There was partial guidance issued at the beginning of this year, basically warning accountants not to wait it out or file as if nothing had changed.
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