Where does it say that all your business expenditure must be considered R&E and consequently are subject to the provisions of section 174? Yes, if some of your

Where does it say that all your business expenditure must be considered R&E and consequently are subject to the provisions of section 174? Yes, if some of your expenditure falls under R&E, then you use section 174 which says any portion thereof involving software development must be amortized. What’s described is a cause and effect relationship, not a global mutation of all expenses.