source?
https://www.law.cornell.edu/cfr/text/26/1.263(a)-2
Example 4. Acquisition or production cost. D purchases and produces jigs, dies, molds, and patterns for use in the manufacture of D's products. Assume that each of these items is a unit of property as determined under § 1.263(a)-3(e) and is not a material and supply under § 1.162-3(c)(1). D is required to capitalize under paragraph (d)(1) of this section the amounts paid to acquire and produce the jigs, dies, molds, and patterns.
which applies for the part of the work producing a tangible asset; it was an option for software development before. Now all software is considered such an asset, which is a huge change and distinct from how other labor works
You asked for a source for https://news.ycombinator.com/item?id=44233155
I thought it was for the first paragraph.
But I was wrong about 174, maybe you meant that.