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Re:Tell HN: Google-Wide Layoffs by ssundarraj on Thursday January 11, 2024 @11:49AM (#38954777)
Unlikely to be section 174

> Google: the tax change was minimal, because Google was voluntarily amortizing software development expenses for most staff, already. This was for all projects that reached “technological feasibility,” which is a milestone products pass before public release.

Source: https://blog.pragmaticengineer.com/section-174/

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