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IRS GuideWire September 8, 2023

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Issue Number:    N-2023-63

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Notice 2023-63 [ [link removed] ] provides interim guidance intended to clarify the application of § 174 of the Internal Revenue Code, as amended by Public Law 115-97, 131 Stat. 2054 (Dec. 22, 2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA). The Treasury Department and the IRS anticipate that forthcoming proposed regulations will provide rules that are consistent with the guidance provided in this notice.

Notice 2023-63 will be in IRB: 2023-39, dated 09/25/2023.

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