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Life in the fast lane: Accelerating the use of research and AMT credits
Under section 168(k)(4), corporate taxpayers may accelerate the use of certain research and AMT credits instead of claiming bonus depreciation. This opportunity may provide significant benefits, but should be approached with caution as there are many complexities and pitfalls that the electing taxpayer should be aware of.
In this podcast, members of PwC's federal tax services team, Darrell Poplock and James Liechty examine the rules of section 168(k)(4), discuss several nuances of this provision, and provide listeners with an understanding of how this opportunity may apply to their company's specific facts and circumstances.
Under section 168(k)(4), corporate taxpayers may accelerate the use of certain research and AMT credits instead of claiming bonus depreciation. This opportunity may provide significant benefits, but should be approached with caution as there are many complexities and pitfalls that the electing taxpayer should be aware of.
In this podcast, members of PwC's federal tax services team, Darrell Poplock and James Liechty examine the rules of section 168(k)(4), discuss several nuances of this provision, and provide listeners with an understanding of how this opportunity may apply to their company's specific facts and circumstances.
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Contacts
- Darrell Poplock
- Partner
- Tel: +1 (202) 346 5190
- James Liechty
- Manager
- Tel: +1 (202) 414 1694
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