Across
- 3. expenses not considered deductible by Section 174
- 4. 2025 bill making sweeping tax changes, including a reversal of previous changes to Section 174
- 5. the type of expensing TCJA got rid of
- 9. the type of relief offered to small businesses (under $31M gross receipts)
- 10. the number of years over which domestic R&D costs were amortized during TCJA
Down
- 1. major tax code overhaul in 2017
- 2. the number of years over which foreign R&D costs must be amortized
- 6. type of R&D incentivized heavily by changes in OBBBA
- 7. the allocation of costs of an intangible asset over time
- 8. the type of deductions offered to businesses that incurred R&D costs between 2022-2024