The amendments to 41(d)(1)(A) and 280C(c)(1) might cancel this out and mean things are still fucked up https://www.morganlewis.com/pubs/2025/07/new-section-174

The amendments to 41(d)(1)(A) and 280C(c)(1) might cancel this out and mean things are still fucked up https://www.morganlewis.com/pubs/2025/07/new-section-174a-restores-domestic-r-and-e-deductibility-but-other-changes-bring-mixed-results https://www.morganlewis.com/pubs/2025/07/new-section-174a-re...