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Cost-Sharing Research and Development

Holland & Knight LLP

Negotiating Cost Share in Technology Investment Agreements

Holland & Knight LLP on

Note: This is the second article in our series on capturing industrial base funding from the U.S. Department of Defense In our last post, we discussed the Defense Production Act (DPA) and Technology Investment Agreement...more

Fenwick & West LLP

Notice 2023-63 Proposes Comprehensive Guidance on the New R&D Capitalization Requirements

Fenwick & West LLP on

Released on September 8, 2023, IRS Notice 2023-63 provides wide-ranging and potentially controversial guidance on the capitalization and amortization of research and experimentation expenses under section 174....more

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