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The link literally says that: > For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated a
by elicksaur 3y ago
The link literally says that:
> For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
- nicksergeant 3y agoYes, "For purposes of this section" meaning "Section 174", which is about: > (a)In general > In the case of a taxpayer’s specified research or experimental expenditures for any taxable year— So if you are not doing "research or experimental expenditures", all of the specifications in this section do not apply to you.