Hacker News new | past | comments | ask | show | jobs | submit login

Yes, "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.




Consider applying for YC's Summer 2025 batch! Applications are open till May 13

Guidelines | FAQ | Lists | API | Security | Legal | Apply to YC | Contact

Search: