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I think your conclusion is correct. However, the more antecedent question is whether or not all expenses related to software development MUST be treated as R&E or not.

If that option exists still, then nobody needs to panic.

If it does not, then maybe everybody should panic.

Or at least, everybody starting up a business requiring in software development.




That is indeed the important question. Unfortunately we really need clarification from the IRS here (or additional action from Congress).




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