On November 30, TEI submitted written comments to the US Department of the Treasury and the Internal Revenue Service requesting guidance on changes to Section 174 under the Tax Cuts and Jobs Act of 2017, effective for tax years beginning after December 31, 2021. TEI’s comments were developed by members of several TEI standing committees under the aegis of TEI’s Federal Tax Committee, chaired by Julia Lagun. The effort was led by Betty Mak, a vice chair of the committee. To read the comment letter, click here.
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