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Section 174A

홈 » Section 174A
R&D expenses and domestic research activities illustrating immediate expensing rules for 2025 U.S. tax law, with eataxguide.com branding
Korean

“R&D 비용, 2025년부터 한 번에 공제된다?” — 국내 연구·실험비 즉시 비용처리(§174A) 실무 가이드

2025년부터 미국 내 R&D 비용은 즉시 공제가 가능해졌습니다. 해외 외주, 선택적 상각, 전환 규칙을 함께 확인하세요.

Illustration of R&D expenses and U.S. tax law updates for 2025, showing domestic research costs and immediate deduction considerations, with eataxguide.com branding
English

R&D Expenses in 2025: Can You Fully Deduct Domestic Research Costs Again?

New 2025 rules allow immediate deduction of U.S.-based R&D costs, with important limits on foreign work and elections.

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