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In this installment of U.S. Tax Review, tax partners Larissa
Neumann, Julia Ushakova-Stein, and Mike Knobler, with input from
Sean McElroy on crypto matters, review IRS guidance on R&D
capitalization rules and the corporate AMT. They also explain
Treasury’s proposed regs interpreting broker reporting
rules for digital assets, and examine taxpayer comments on the new
FTC notice, amount B, and Moore amicus briefs.
Read the full commentary and analysis in Tax Notes.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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