Course · 7 lessons · 34 min · Pro

The Incentive Stack

Planning across provisions — where the credits, deductions, and limits meet.

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Progress0 / 7

Start the course

Syllabus

The general business credit: how Section 38 limits what you can actually useGuide · 6 min Research credit carrybacks and carryforwards under Section 39Brief · 3 min The software company playbook for Section 174AGuide · 7 min When to commission a cost segregation studyBrief · 3 min Energy incentives after OBBBA: what is dead, what survives, and what is still claimableGuide · 6 min The specialty-tax calendar: deadlines that cannot be fixed laterGuide · 6 min Tax incentives in M&A due diligenceBrief · 3 min

What you’ll be able to do

Apply the §38(c) limitation and §39 ordering to a credit portfolio
Plan Section 174A elections alongside the research credit
Time cost segregation against income, losses, and exits
Run a specialty-tax planning calendar with hard deadlines
Present incentives defensibly in M&A diligence

About this course

Each incentive is simple compared to their interactions. This track works the general business credit machinery, carryforward economics, cross-provision planning through the year, and how the whole stack is scrutinized when the company is sold.

Progress is stored only in your browser. Lessons are ordinary articles — every one stands alone, and the sequence is the curriculum.

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