(In 2024, if a company paid salaries for a software developer, a novel writer, and a cook, does each of those 3 positions affect taxes in the same way?)
(c) Special rules.
(3) Software development. For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
(c.1 and c.2 are the opposite - carveouts for land acquisition and fossil fuel and mining exploration)