AICPA Requests Guidance on Section 174A of the Internal Revenue Code
February 21, 2026
February 21, 2026
NEW YORK, Feb. 21 -- The American Institute of CPAs issued the following news release:
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AICPA Requests Guidance on Section 174A of the Internal Revenue Code
In a letter sent to the Department of the Treasury and the Internal Revenue Service (IRS), the American Institute of CPAs (AICPA) recommends that Treasury and the IRS issue guidance, through modifications to Rev. Proc. 2025-28 and/or other published guidance regarding the capitalization and amortiz . . .
* * *
AICPA Requests Guidance on Section 174A of the Internal Revenue Code
In a letter sent to the Department of the Treasury and the Internal Revenue Service (IRS), the American Institute of CPAs (AICPA) recommends that Treasury and the IRS issue guidance, through modifications to Rev. Proc. 2025-28 and/or other published guidance regarding the capitalization and amortiz . . .