In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein, and Mike Knobler, with input from Sean McElroy on crypto matters, review IRS guidance on R&D capitalization rules and the corporate AMT. They also explain Treasury's proposed regs interpreting broker reporting
rules for digital assets, and examine taxpayer comments on the new FTC notice, amount B, and Moore amicus briefs.

Read the full commentary and analysis in Tax Notes.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.