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Articles
1-79 out of 79 article(s)
| Title |
Author |
Type |
Date |
Words |
| Accuracy matters: the cost of miscalculating on a program can be expensive for suppliers--devastatingly expensive. |
Biggs, Phil |
|
Feb 1, 2008 |
881 |
| The ins and outs of Sec. 197. |
Bayer, Paul |
|
Oct 1, 2006 |
1185 |
| Intangibles - amortization recapture and allocation of sales price. |
Sites, David |
|
Feb 1, 2006 |
1433 |
| Goodbye amortization? A new crop of mortgage products surging in popularity--especially option ARMs and interest-only loans--may raise some interesting long-term questions for the mortgage industry. They are part of a number of product trends moving the industry into unexplored territory. |
England, Robert Stowe |
Cover Story |
Oct 1, 2005 |
4437 |
| Mortgage risk in today's market: while homeownership is at an all-time high, home equity is at an all-time low. That's just one element of the risks building in today's mortgage market, where borrowers are highly leveraged and the volume of loans facing rate resets in a rising-rate environment is sobering. |
Smith, Steve |
|
Oct 1, 2005 |
2777 |
| Capitalizing and amortizing debt issuance costs. |
Yanchisin, Helen |
|
Mar 1, 2005 |
2163 |
| Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives. |
Mueller, Jennifer M. |
|
Dec 1, 2004 |
2666 |
| Significant Changes Regarding Corporate Income Tax. |
|
|
Aug 3, 2004 |
2958 |
| Deducting acquisition costs incurred by a shareholder, but paid by the corporation. |
Yecies, Mark |
|
Jan 1, 2004 |
1074 |
| Economic benefit from below-market financing can be amortizable asset. |
Levy, Marc |
|
Jan 1, 2004 |
1315 |
| Purchasing, leasing and developing software. |
Krumwiede, Tim |
|
Aug 1, 2003 |
2270 |
| 15-year amortization for covenant not to compete in redemption acquisition. |
O'Driscoll, David |
|
Aug 1, 2003 |
723 |
| Billboards and big utilities: borrowing land-use concepts to regulate "nonconforming" sources under the Clean Air Act. |
Varadarajan, Deepa |
|
Jun 1, 2003 |
17370 |
| IRS allows one-time RMD-method change. |
Kautter, David J. |
|
Jan 1, 2003 |
391 |
| Sec. 197 anti-churning rules for partnerships. |
Packard, Pamela |
|
May 1, 2002 |
1075 |
| Covenants not to compete. |
Lane, Joe |
|
Feb 1, 2002 |
473 |
| 15-year amortization for covenant payment in connection with redemption. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
532 |
| Future cash flow measurements. |
Garceau, Linda |
|
Oct 1, 2001 |
4485 |
| Say good-bye to pooling and goodwill amortization. |
Reynolds-Moehrle, Jennifer A. |
|
Sep 1, 2001 |
3822 |
| Portion of payment to former shareholder characterized as consulting expense had to be amortized. |
Fiore, Nicholas J. |
|
May 1, 2001 |
863 |
| Website development costs. |
Earles, Melanie J. |
|
May 1, 2000 |
1031 |
| IRS clarifies applicability of sec. 195 to business acquisitions. |
Thornton, David A. |
|
Sep 1, 1999 |
1500 |
| Does Norwest expand INDOPCO's reach? |
Zuber, Tim |
|
Jun 1, 1999 |
1985 |
| Amortization of home mortgage points. |
Josephs, Stuart R. |
|
May 1, 1999 |
339 |
| Questions to the tax desk. |
Phillips, Bernie |
|
May 1, 1999 |
738 |
| Amortization of start-up costs. |
Davis, Jon E. |
|
Apr 1, 1999 |
363 |
| Deducting the cost of business expansion. |
Schnee, Edward J. |
|
Jan 1, 1999 |
296 |
| Disallowed start-up expenses. |
Kline, Robin |
|
Oct 1, 1998 |
560 |
| Bank loan origination expenditures. |
LaBelle, Brett E. |
|
Sep 1, 1998 |
678 |
| Maximizing Sec. 197 amortization in partnership transactions. |
Garre, Karen |
|
Jul 1, 1998 |
1551 |
| Deductions for cellular phone commissions fall victim to INDOPCO. |
Kirk, Tim |
|
Jul 1, 1998 |
1114 |
| Coordinated issue paper gives guidance on underground storage tanks. |
Conjura, Carol |
|
Jun 1, 1998 |
1476 |
| Environmental remediation. |
Cohen, Lawrence H. |
|
May 1, 1998 |
513 |
| Sec. 195 election procedures. |
Jacobs, Jennifer |
Brief Article |
Apr 1, 1998 |
613 |
| Amortization of intangibles under sections 167 and 197. |
|
|
Nov 1, 1997 |
3226 |
| IRS Notice 97-7: draft revenue procedure on obtaining private rulings on environmental remediation issues. |
|
|
Jul 1, 1997 |
4098 |
| Costs to fix computer systems for the year 2000. |
Mak, Pauline |
|
Jun 1, 1997 |
675 |
| Amendments to the sec. 1060 and 338(b) regulations conforming allocation of purchase price to the 1993 intangibles legislation. |
Eisenberg, Andrew M. |
|
Jun 1, 1997 |
1405 |
| Financial institutions may be subject to new rules for amortizing intangibles. |
Schwartz, Carol A. |
|
Jun 1, 1997 |
1002 |
| Noncompete agreement entered into contemporaneously with stock redemption. |
Luchs, Lorin D. |
|
May 1, 1997 |
544 |
| Antichurning and proposed sec. 197 regulations. |
Jacobs, Jennifer |
|
Apr 1, 1997 |
638 |
| Treatment of software costs clarified and slightly modified by proposed intangibles regulations. |
Howe, Vicki |
|
Apr 1, 1997 |
1291 |
| The need for additional guidance on capitalization issues. |
|
|
Mar 1, 1997 |
5850 |
| AcSEC software proposal to have major effect. |
|
Brief Article |
Feb 1, 1997 |
384 |
| ISO 9000 costs. |
Hollingsworth, Tracy |
Brief Article |
Feb 1, 1997 |
277 |
| Amortizing sec. 197 intangibles using a sec. 754 election. |
Anderson, Kim |
Brief Article |
Feb 1, 1997 |
443 |
| Financial accounting: AcSEC update. |
Noll, Daniel |
|
Aug 1, 1995 |
726 |
| Trademarks and trade names after the RRA. |
Smith, Annette B. |
|
Apr 1, 1995 |
1001 |
| Section 197: methods for treating intangibles. |
Seetheraman, Ananth; Shanklin, Stephen B.; Carnes, Gregory A. |
|
Oct 1, 1994 |
5392 |
| Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules. |
Davis, Richard O. |
|
Sep 1, 1994 |
7972 |
| Settling pending intangibles disputes - IRS guidance. |
Dell, Mike |
|
Jul 1, 1994 |
517 |
| Section 197: Congress and the IRS attempt to settle disputes involving amortization of intangibles. |
Kassoff, Mitchell J. |
|
Jul 1, 1994 |
7610 |
| Amortizing intangibles - a break-even analysis. |
Fuller, David N. |
|
Jun 1, 1994 |
1621 |
| Sec. 197 anti-churning rules don't apply to assets amortizable under prior law. |
Mackles, Glenn |
Brief Article |
Mar 1, 1994 |
376 |
| Deducting a portion of the costs of sec. 197 intangible assets over a shorter period. |
Mackles, Glenn |
Brief Article |
Mar 1, 1994 |
240 |
| Electing premium amortization on taxable bonds. |
Peebles, Laura |
Brief Article |
Mar 1, 1994 |
313 |
| TLC wins right to amortize franchises. |
Willens, Robert |
Brief Article |
Mar 1, 1994 |
268 |
| Rule of 78: a comparison of loan amortization. |
Chen, Richard C. |
|
Mar 1, 1994 |
1149 |
| GASB issues statement on debt refundings. |
|
|
Feb 1, 1994 |
514 |
| Amortizing franchises under new Sec. 197. |
Addison, Emerson J., Jr. |
|
Dec 1, 1993 |
1231 |
| The amortization of purchased intangible assets. |
Curran, Tracy L. |
|
Sep 1, 1993 |
6257 |
| Supreme Court rules two-pronged test applicable when amortizing intangible assets. |
Grabowski, Roger J. |
|
Jul 1, 1993 |
574 |
| National Bank's core deposit amortization upheld by Tenth Circuit. |
Haugh, James W. |
|
Jun 1, 1993 |
377 |
| 10th Circuit spurns Newark Morning Ledger. |
|
Brief Article |
Apr 1, 1993 |
419 |
| Tax court gives McDonald's franchises "a break today." (Brief Article) |
|
Brief Article |
Nov 1, 1992 |
251 |
| Minimizing financial institution taxes. |
Ellsworth, Richard K. |
|
Sep 1, 1992 |
2243 |
| Amortization of life estates and term interests. |
Bezzarro, Susan L. |
|
Aug 1, 1992 |
861 |
| AICPA testifies in support of legislation on intangibles. |
|
Brief Article |
Jul 1, 1992 |
222 |
| Legislation on the amortization of intangibles. |
Wilkins, Rebecca J. |
|
Jun 1, 1992 |
1038 |
| Quasi Sec. 195 regulations. |
Cassidy, Gerald E. |
|
May 1, 1992 |
1345 |
| AICPA supports amortization bill, with "necessary changes." |
Wagenbrenner, Anne |
|
Dec 1, 1991 |
365 |
| Third Circuit reverses Newark Morning Ledger. |
Dionne, Marylouise |
|
Dec 1, 1991 |
359 |
| Amortization of intangibles: IRS prevails. |
Benedetto, David A. |
|
Dec 1, 1991 |
1043 |
| 'Assembled work force' may not be amortized. |
Fiore, Nicholas J. |
|
Nov 1, 1991 |
1138 |
| No deduction for amortization of "work force" - but pending bill could change that. |
Wagenbrenner, Anne |
|
Nov 1, 1991 |
152 |
| Planning for automobile cost recovery. |
Auster, Rolf |
|
Oct 1, 1991 |
3117 |
| The split purchase option for small businesses. |
Auster, Rolf |
|
Jul 1, 1991 |
3174 |
| The split purchase option for small businesses. |
Auster, Rolf |
|
Jun 1, 1991 |
3896 |
| Split purchases; an underutilized tax saving technique. |
Auster, Rolf |
|
Jul 1, 1990 |
5193 |
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