alt Hacker NewsNo, they are probably breaking the rules - and the rules are not being enforced. That's the point.
If this were merely a company using a regular tax deduction there would not be much of a story.
The story is that these GPUs are not being used for research but Ops and therefore should be subject to taxation.
I disagree, this is an article about Meta’s finance department being full of risk averse accountants and that being used as validation, when they shouldn't be
The IRS does enforce this credit
Moving beyond that, its super easy to rationalize how these are used for experiments
People post framework after framework every day here that eeks more performance out of the same inference hardware
That will satisfy the experiments over operations need easily
The IRS isn’t the authority when they disagree, the courts are. And in court you can tell the IRS to pound sand and tell reporters to take it up with Congress