|
| |
Articles
1-189 out of 189 article(s)
| Title |
Author |
Type |
Date |
Words |
| Software license held to be intangible property right. |
Beavers, James A. |
|
Mar 1, 2013 |
1685 |
| Research and Markets: 2013 Accounting for Business Combinations, Goodwill, and Other Intangible Assets: Interpretations of U.S. and International Accounting Standards. |
|
|
Feb 6, 2013 |
308 |
| Effective date amended for temporary repair regulations. |
Fitzpatrick, Ellen |
|
Feb 1, 2013 |
789 |
| Monetizing Intangible Assets to Generate Brand Value - Complimentary IP Webinar 22nd January. |
|
|
Jan 4, 2013 |
508 |
| Monetizing Intangible Assets to Generate Brand Value - Complimentary IP Webinar 22nd January. |
|
|
Jan 4, 2013 |
513 |
| IRS issues prop. regs. on allocation of costs under simplified sec. 263A methods. |
Mora, Kristine; Carlton, Brandon Cash |
|
Jan 1, 2013 |
1586 |
| Intangible drilling cost preference exception not available when AMTI is negative. |
Baer, Noah S. |
|
Jan 1, 2013 |
407 |
| Key aspects of the new tangible property regulations. |
Anderson, Susan E. |
|
Jan 1, 2013 |
6045 |
| Impairment testing: effectively using the qualitative assessment: evaluate all options to reduce costs and complexity. |
Orzechowski, B.J.; Lyster, Peter |
|
Dec 1, 2012 |
2579 |
| Nonrefundable milestone fees do not qualify as success-based. |
Koppel, Michael D. |
|
Dec 1, 2012 |
355 |
| FASB Issues Accounting Standards Update to Simplify Testing of Indefinite-Lived Intangible Assets For Impairment. |
|
|
Jul 27, 2012 |
445 |
| Using sec. 338 to avoid antichurning rules. |
Smith, Annette B. |
|
Jul 1, 2012 |
1503 |
| Transfer Pricing Article Warns Companies: Don't Overlook Intangible Property. |
|
|
Apr 18, 2012 |
822 |
| Yearbook for Nordic tax research 2011; taxation on intangible assets. |
|
Book review |
Apr 1, 2012 |
153 |
| Proposed regulations on capitalization of expenditures related to tangible property: April 24, 2012. |
|
|
Mar 1, 2012 |
9040 |
| Where corporations are: why casual visits to New York are bad for business. |
Schroeder, Jeanne L.; Carlson, David Gray |
|
Jan 1, 2012 |
21955 |
| Websites and intangible asset amortization under 26 U.S.C. (section) 197: a marriage that bears little fruit. |
Bowen, Christopher H. |
|
Jan 1, 2012 |
13071 |
| A sui generis regime for traditional knowledge: the cultural divide in intellectual property law. |
Oseitutu, J. Janewa |
|
Dec 22, 2011 |
31584 |
| California changes combined reporting for assignment of combined group sales. |
Kraft, Jonathan F. |
|
Nov 1, 2011 |
589 |
| California's click-through nexus law. |
Burgos, Christian J. |
|
Nov 1, 2011 |
1485 |
| Software and California sales and use tax. |
Burgos, Christian J. |
|
Nov 1, 2011 |
1777 |
| Separately identifiable intangible assets: tax opportunities and traps. |
Gruidl, Nick |
|
Aug 1, 2011 |
2486 |
| Research and Markets: Accounting for Business Combinations, Goodwill, and Other Intangible Assets: Interpretations of U.S. and International Accounting Standards. |
|
|
Apr 21, 2011 |
335 |
| Identifying, measuring, and valuing knowledge-based intangible assets; new perspectives. |
|
Book review |
Feb 1, 2011 |
117 |
| Research and Markets: Cyber Liability and Insurance: Managing the Risks of Intangible Assets. |
|
|
Nov 30, 2010 |
551 |
| A competitive analysis business valuation services: five competitive "forces" shape industry strategy. |
Crain, Michael A. |
|
Nov 1, 2010 |
3235 |
| Generational Equity President, Ryan Binkley, Advises Don't Undervalue Intangible Assets When Selling a Business. |
|
|
Oct 11, 2010 |
682 |
| TEI's fall advocacy collection hits runways: TEI comments on OECD's intangibles transfer pricing rules, expanded 1099 business reporting in the U.S., and myriad state tax issues. |
|
|
Sep 1, 2010 |
1696 |
| Recommendations to OECD on intangibles transfer pricing. |
|
|
Sep 1, 2010 |
6583 |
| Medco Delivers Second-Quarter 2010 GAAP Diluted EPS Growth of 20.3 Percent to a Record $0.77; Diluted EPS, Excluding Amortization of Intangible Assets, Increased 20.3 Percent to a Record $0.83. |
|
Financial report |
Jul 22, 2010 |
35136 |
| Streambank Selected to Market Movie Gallery & Hollywood Video Intangible Assets. |
|
|
Jul 22, 2010 |
684 |
| Are gift demand loans of tangible property subject to the gift tax? |
Dodge, Joseph M. |
|
Jun 22, 2010 |
37859 |
| MONEY MANAGER INTERVIEW: Value Investing in Intangible Assets - Gautam Dhingra - High Pointe Capital Management, LLC. |
|
|
Jun 1, 2010 |
85 |
| Streambank Selected to Market 1800BUSINESS, LLC Intangible Assets. |
|
|
Apr 19, 2010 |
411 |
| Putting a value on your IP; Innovative online tool allows businesses to unlock potential of their intangible assets. |
|
|
Apr 6, 2010 |
632 |
| Method of calculating buy-in payment approved. |
Cooley, Karen M.; Pulliam, Darlene |
|
Mar 1, 2010 |
452 |
| IRS's calculation of buy-in payment held unreasonable. |
Beavers, James A. |
|
Feb 1, 2010 |
1901 |
| Innovative financing for innovation: For innovative companies to have adequate access to capital, accounting and lending standards must be updated to accurately assess the value of intangible assets such as intellectual property and other forms of know-how. |
Patrick, Kenan; Ellis, Jarboe Ian |
|
Jan 1, 2010 |
3259 |
| Pratical advice on current issues: LMSB identifies new repairs issue. |
Kay, Sharon A. |
|
Jan 1, 2010 |
366 |
| The disintegration of intellectual property? A classical liberal response to a premature obituary. |
Epstein, Richard A. |
|
Jan 1, 2010 |
34384 |
| Final regs. on treatment of controlled services transactions under Sec. 482. |
Nevius, Alistair M. |
|
Oct 1, 2009 |
436 |
| Personal intangibles: the antichurning rules. |
Brecht, Thomas J. |
|
Sep 1, 2009 |
1506 |
| Intangibles can be like-kind property. |
Petti, Andrew |
|
Sep 1, 2009 |
2432 |
| Know your net worth. |
|
Brief article |
Jul 1, 2009 |
260 |
| Comments on "Relationships between the Overall Property and Its Parts, and the Three Approaches to Value". |
Owens, Robert W. |
Letter to the editor |
Jun 22, 2009 |
2352 |
| Unit of property for network assets. |
Holley, Darrin W.; Afeman, Lynn |
|
Jun 1, 2009 |
1201 |
| Toward better measurement of innovation and intangibles. |
Aizcorbe, Ana M.; Moylan, Carol E.; Robbins, Carol A. |
Statistical data |
Jan 1, 2009 |
9441 |
| Management accounting--financial strategy: many students find intangible assets hard to handle, William Parrott explains three methods of calculating the total value of a firm's intangibles. |
Parrott, William |
|
Dec 1, 2008 |
1482 |
| Price tags on technology: no simple solutions. |
Katz, Bryan M.; Olsen, Marc G. |
|
Nov 1, 2008 |
3768 |
| Intangible assets: Stuart Whitwell explains why it's particularly important to understand the value of your intangibles as accurately as possible in a downturn. |
Whitwell, Stuart |
|
Oct 1, 2008 |
788 |
| Applying AICPA business valuation standards in tax practice. |
Spoor, F. Gordon |
|
Aug 1, 2008 |
1731 |
| Value in the eye of the beholder: the valuation of intangibles for transfer pricing purposes. |
Brauner, Yariv |
|
Jun 22, 2008 |
35493 |
| Intangible asset measurement: in order to keep tabs on how your organisation's intellectual capital is performing, you must ask all the right questions. |
Marr, Bernard |
|
Jun 1, 2008 |
1808 |
| The importance of reputation. |
Vallens, Ansi |
|
Apr 1, 2008 |
2724 |
| Creating competitive advantage through intangible assets: the direct and indirect effects of corporate culture and reputation. |
Flatt, Sylvia J.; Kowalczyk, Stanley J. |
|
Jan 1, 2008 |
7825 |
| TEI's follow-up comments on section 482 services regulations: on November 27, 2007, TEI submitted the following comments on temporary and proposed regulations relating to the treatment of services under section 482 (T.D. 9278) and revenue procedure 2007-13. |
|
|
Jan 1, 2008 |
2179 |
| Intangible Assets and Communication: Knowledge Resources and Communication. |
|
|
Jan 1, 2008 |
107 |
| Business Development Academy to Run Unique Course on Identifying and Profiting from New Markets for Intangible Assets. |
|
|
Nov 30, 2007 |
479 |
| Financial Reporting for Intangible Assets. |
|
|
Aug 1, 2007 |
128 |
| Intangible value: delineating between shades of gray: how do you quantify things you can't feel, see or weigh? |
Halliwell, Michael |
|
May 1, 2007 |
3211 |
| GASB proposal on intangible assets: a new GASB exposure draft may end confusion over how to treat financial reporting of intangible assets. |
Gauthier, Stephen J. |
|
Apr 1, 2007 |
883 |
| Deadline Approaching to Comment on GASB's Intangible Assets Proposal. |
|
|
Mar 7, 2007 |
335 |
| Metrics for knowledge-based project organizations. |
Patton, John R. |
|
Jan 1, 2007 |
6437 |
| The ins and outs of Sec. 197. |
Bayer, Paul |
|
Oct 1, 2006 |
1185 |
| TAM addresses like-kind exchange of intangibles. |
Tran, Stephanie |
|
Jul 1, 2006 |
836 |
| Bellevue University Develops Formula to Determine Investments in Intangible Assets. |
|
|
May 17, 2006 |
252 |
| Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business community. |
Kawano, Akemi |
|
Mar 1, 2006 |
2173 |
| New TAM highlights issues in like-kind exchanges involving intangibles. |
Lipton, Richard M. |
|
Mar 1, 2006 |
4028 |
| Managing intangible assets: if the work you're doing is building needed capabilities, competencies and market value, good. If not, stop--and do something that adds value. |
Shaffer, Jim |
|
Mar 1, 2006 |
501 |
| Sec. 199 prop. regs. clarify treatment of intercompany transactions. |
Vetting, Joseph |
|
Mar 1, 2006 |
1527 |
| Third Circuit addresses burden of proof in valuing intangibles. |
Magin, Elizabeth |
|
Mar 1, 2006 |
1121 |
| Explaining the Impact of Enterprise Collaboration on Productivity of Intangible Assets. |
|
|
Feb 23, 2006 |
173 |
| Intangibles - amortization recapture and allocation of sales price. |
Sites, David |
|
Feb 1, 2006 |
1433 |
| Allocation of employee stock options to cost-sharing agreement. |
O'Driscoll, David |
|
Nov 1, 2005 |
1329 |
| TEI comments on proposed cost sharing regulations: November 28, 2005. |
|
|
Nov 1, 2005 |
10109 |
| Rev. Proc. 2005-9 extends automatic accounting-method changes relating to intangibles capitalization. |
Fitzpatrick, Cathy |
|
Jun 1, 2005 |
1084 |
| Deducting related-party interest and intangible expenses. |
Schadewald, Michael S. |
|
May 1, 2005 |
5015 |
| Sale of personal goodwill--the executive's parachute. |
Wells, Thomas O.; Lampert, Daniel |
|
Mar 1, 2005 |
3684 |
| TEI European chapter meets in Brussels to discuss intangible property issues. |
|
|
Jan 1, 2005 |
644 |
| Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives. |
Mueller, Jennifer M. |
|
Dec 1, 2004 |
2666 |
| Floccus of control: will it ever be possible to place a monetary value on intangible assets in a reliable, meaningful way? Well, possibly. Garry Carnegie and Lucia Lima Rodrigues propose a valuation technique that uses fuzzy logic within an enterprise governance framework. |
Carnegie, Garry; Rodrigues, Lucia Lima |
|
Nov 1, 2004 |
1508 |
| Reporting: intangibles key to future accounting. |
Heffes, Ellen M. |
Brief Article |
Nov 1, 2004 |
230 |
| Retention of the "separate and distinct asset" test in the final intangible asset regs. |
Gordon, Frederick |
|
Jul 1, 2004 |
946 |
| Intangible assets drive corporate growth. |
Pomeroy, Ann |
|
Jul 1, 2004 |
317 |
| Guidance on accounting method changes for intangibles. |
Fitzpatrick, Catherine A. |
|
Jun 1, 2004 |
1079 |
| The new face of enterprise risk: the old model of basing corporate strength on industrial might and production, capacity is becoming a thing of the past. Information is the new currency of corporate success, and with that comes a new primary asset and source if risk: people. |
Kunzler, Simon; Payne, Andros |
|
Jun 1, 2004 |
1795 |
| The final INDOPCO regulations: a primer. |
Atkinson, James L. |
|
May 1, 2004 |
8616 |
| Final regs. on capitalization of intangibles. |
Jagdman, Laura |
|
Apr 1, 2004 |
1278 |
| Employers say measuring is vital but still don't do it. |
|
Brief Article |
Apr 1, 2004 |
269 |
| States seek to raise revenues by closing corporate "loopholes": IFA forms the Tax Information Network in response. |
Lathrop, Matt |
|
Apr 1, 2004 |
989 |
| Strategy Maps: Converting Intangible Assets into Tangible Outcomes. |
Kaplan, Robert S.; Norton, David P. |
|
Mar 1, 2004 |
542 |
| TEI comments on proposed section 482 services regulations: December 22, 2003. |
|
|
Jan 1, 2004 |
11334 |
| Economic benefit from below-market financing can be amortizable asset. |
Levy, Marc |
|
Jan 1, 2004 |
1315 |
| It's time to think differently about R&D assets and the CTO's role. |
Giordan, Judith C.; Kossovsky, Nir |
|
Jan 1, 2004 |
2701 |
| Mass. related-member interest or intangible expenses. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1445 |
| Markers and musings: the proposed section 482 services regulations. |
Lewis, Patricia Gimbel |
|
Nov 1, 2003 |
6913 |
| Communicate value to boost investor confidence: creating a systematic approach for measuring and disclosing the value of a company's intangibles will go a long way in re-establishing confidence. (Intangibles). |
Kalafut, Pam Cohen |
|
Jul 1, 2003 |
1162 |
| Connecting intangible assets to the bottom line. (Foundation Findings). |
Gillis, Tamara L. |
|
Jun 1, 2003 |
1064 |
| Reusing intellectual assets. |
Davenport, Thomas H.; Thomas, Robert I.; Desouza, Kevin C. |
|
May 1, 2003 |
3857 |
| Valuation of intangibles for financial and tax purposes ... or EPS vs. the IRS. |
Dembitz, Ed |
|
May 1, 2003 |
3478 |
| Intangible Asset Deployment in Technology-Rich Companies: How Does Innovation Affect Return on Assets? |
|
Brief Article |
Jan 1, 2003 |
181 |
| Concerns about value prompt new thinking. (Accounting Regulation). |
Millman, Gregory J. |
|
Oct 1, 2002 |
2242 |
| Tax implications of FASs 141 and 142. |
Bakale, Anthony |
|
Aug 1, 2002 |
1718 |
| Capitalization of intangibles. |
Smith, Annette B. |
|
Jul 1, 2002 |
1249 |
| Proposed guidance on capitalization. |
Fitzpatrick, Cathy |
|
Jun 1, 2002 |
1229 |
| Sec. 197 anti-churning rules for partnerships. |
Packard, Pamela |
|
May 1, 2002 |
1075 |
| When intangibles are forced to walk. (At Large in the Shop). |
Lorincz, Jim |
|
Mar 1, 2002 |
377 |
| Covenants not to compete. |
Lane, Joe |
|
Feb 1, 2002 |
473 |
| FASB Statements 141/142 and the Business Economist--Where, oh where, have my intangibles gone? (Forum on Emerging Issues). |
Quick, Perry D.; Goldschmid, Mary T. |
|
Jan 1, 2002 |
1973 |
| FASB rescinds statements. (FASB News). |
|
Brief Article |
Jan 1, 2002 |
87 |
| Putting Strategy into the Balanced Scorecard. |
Brewer, Peter |
|
Jan 1, 2002 |
2604 |
| Business Combinations Focus of Briefings. |
|
Brief Article |
Nov 1, 2001 |
290 |
| Intangibles Demanding Visibility. |
Heffes, Ellen M. |
Brief Article |
Sep 1, 2001 |
217 |
| Intangible Assets. |
Williams, Kathy |
Brief Article |
Aug 1, 2001 |
521 |
| Impairment Test Offers Clearer Picture of Goodwill. |
HARPER, STEPHANIE |
Brief Article |
Aug 1, 2001 |
979 |
| FASB's Politically Motivated (?) Move. |
IQBAL, M. ZAFAR |
Brief Article |
May 1, 2001 |
688 |
| For what it's worth. |
Allen, David |
|
Apr 1, 2001 |
932 |
| Hard currency. |
Allen, David |
Brief Article |
Jan 1, 2001 |
991 |
| Intangible Assets in an Operating First-Class Downtown Hotel: A Comparison of Sources of Information in a Profit Center Approach to Valuation. |
Kinnard Jr., William N.; Worzala, Elaine M.; Swango, Dan L. |
Statistical Data Included |
Jan 1, 2001 |
9971 |
| The Florida Intangibles Tax: the real voluntary tax. |
Law, Lester B. |
|
Nov 1, 2000 |
4299 |
| Existential crises. |
Allen, David |
Brief Article |
Nov 1, 2000 |
935 |
| New Accounting Model Demanded. |
Barlas, Stephen |
Brief Article |
Sep 1, 2000 |
464 |
| State developments in intangible property. |
Huizenga, David L. |
|
Jun 1, 2000 |
1029 |
| Noncompete agreement entered into contemporaneously with stock redemption. |
Cohen, Lawrence H. |
|
May 1, 2000 |
772 |
| VALUING Intangible Assets THROUGH Appraisals. |
King, Alfred M.; Henry, Jay M. |
|
Nov 1, 1999 |
2544 |
| Federal tax treatment of computer software under Norwest v. Commissioner. |
Castillo, Eric W. |
|
Sep 22, 1999 |
9742 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 1999 |
10286 |
| Beyond the balance sheet: measuring intangible assets. |
Barchan, Margareta |
|
Nov 1, 1998 |
1770 |
| Maximizing Sec. 197 amortization in partnership transactions. |
Garre, Karen |
|
Jul 1, 1998 |
1551 |
| The patent files. |
Schutz, Ronald J. |
|
Jun 1, 1998 |
1886 |
| Intangibles were shareholder's assets, not corporate property. |
Zinn, Michele R. |
|
Jun 1, 1998 |
911 |
| Troubling trends for information security. |
Gips, Michael |
|
Jan 1, 1998 |
552 |
| Judgement protects indigenous knowledge. |
Sampat, Payal |
|
Jan 1, 1998 |
584 |
| Amortization of intangibles under sections 167 and 197. |
|
|
Nov 1, 1997 |
3226 |
| 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 |
| The illusory intangible tax trust. |
Richardson, David M. |
|
Apr 1, 1997 |
3419 |
| "Book 'em, Dano." (accounting rules) |
Simmons, Linda C. |
|
Mar 1, 1997 |
1313 |
| Proposed software regulations. |
McClintock, Martin |
|
Mar 1, 1997 |
3214 |
| Amortizing sec. 197 intangibles using a sec. 754 election. |
Anderson, Kim |
Brief Article |
Feb 1, 1997 |
443 |
| Complex rules burden outbound transfers of tangibles and intangibles. |
McLeighton, Steven W. |
|
Feb 1, 1997 |
6472 |
| Aggressive planning for Florida's annual intangible tax. |
Ducanis, Joseph T., Jr. |
|
Jan 1, 1997 |
3000 |
| Getting a grip on intangibles. |
|
Brief Article |
Jan 1, 1997 |
218 |
| Measuring corporate IQ. |
Moore, Nicholas G. |
|
Nov 1, 1996 |
1909 |
| Intercompany royalties. |
Feinschreiber, Robert |
|
Oct 1, 1996 |
2185 |
| Reducing losses disallowed by sec. 197. |
Lynch, John J. |
|
Jul 1, 1996 |
1090 |
| The valuation of intangible assets. |
Reilly, Robert F. |
|
Jul 1, 1996 |
4380 |
| OECD updates transfer pricing guidance. |
|
Brief Article |
Jul 1, 1996 |
327 |
| Final cost-sharing regulations. |
Dicker, Adrian J.W. |
|
May 1, 1996 |
702 |
| New regs for qualified cost sharing arrangements. |
Erivona, Charles |
|
Apr 1, 1996 |
516 |
| Looking beneath the surface: valuing health care intangible assets. |
Rabe, James G.; Reilly, Robert F. |
Cover Story |
Mar 1, 1996 |
5574 |
| U.S. SUPREME COURT OVERTURNS DISCRIMINATORY NORTH CAROLINA INTANGIBLES TAX ON STOCK |
|
|
Feb 21, 1996 |
333 |
| IASC releases ED on intangible assets. |
|
Brief Article |
Aug 1, 1995 |
268 |
| OECD draft transfer pricing guidelines. |
|
|
Jul 1, 1995 |
3916 |
| Sec. 197 antichurning rules - application of election to recognize gain on a sale of goodwill between related partnerships. |
Blumenreich, Richard G. |
|
Jun 1, 1995 |
1330 |
| 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 |
| 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 |
| Tax Executives Institute-U.S. Department of Treasury liaison meeting. |
|
|
May 1, 1994 |
3964 |
| Distributions to retiring partners. |
Boyd, James H. |
|
Apr 1, 1994 |
5260 |
| Valuation of intangible assets for property tax purposes. |
Rabe, James G.; Reilly, Robert F. |
|
Apr 1, 1994 |
3256 |
| 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 |
| FASB issues proposal on long-lived asset impairment. |
|
|
Feb 1, 1994 |
599 |
| 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 |
| More on Newark Morning Ledger. |
Marchbein, Joe |
|
Aug 1, 1993 |
361 |
| Newark Morning Ledger: a clear but narrow victory. |
|
Brief Article |
Jul 1, 1993 |
339 |
| Supreme Court rules two-pronged test applicable when amortizing intangible assets. |
Grabowski, Roger J. |
|
Jul 1, 1993 |
574 |
| Proposed intangible asset legislation. |
Luchs, Lorin D. |
|
May 1, 1993 |
1054 |
| Depreciation of customer-based intangibles confirmed by Supreme Court in Newark Morning Ledger. |
Persellin, Mark B. |
|
May 1, 1993 |
5139 |
| Minimizing financial institution taxes. |
Ellsworth, Richard K. |
|
Sep 1, 1992 |
2243 |
| Amortizing intangible assets. |
Farineau, Don F.; Chaffin, Royce E. |
|
Aug 1, 1992 |
3905 |
| AICPA testifies in support of legislation on intangibles. |
|
Brief Article |
Jul 1, 1992 |
222 |
| Deducting the cost of intangibles. |
Harrison, Walter T., Jr. |
|
Jul 1, 1992 |
3706 |
| Legislation on the amortization of intangibles. |
Wilkins, Rebecca J. |
|
Jun 1, 1992 |
1038 |
| Stretching out servicing's write-off period. |
Peach, Richard W.; Parks, Lawrence; Holloway, Thomas M. |
Cover Story |
May 1, 1992 |
2819 |
| Section 482: proposed new regulatory approaches. |
Rubloff, Gilbert W. |
|
Mar 1, 1992 |
6981 |
| Third Circuit reverses Newark Morning Ledger. |
Dionne, Marylouise |
|
Dec 1, 1991 |
359 |
| Amortization of intangibles: IRS prevails. |
Benedetto, David A. |
|
Dec 1, 1991 |
1043 |
| The purchase of a going concern: planning for intangibles. |
King, Jerry G.; Torres, Paul D. |
|
Mar 1, 1991 |
2022 |
| How to value covenants not to compete; the appraiser must put a dollar figure on a series of qualitative assessments. |
Russell, Lee C. |
|
Sep 1, 1990 |
2389 |
| Comments on proposed regulations under section 1031 of the Internal Revenue Code. |
|
|
Sep 1, 1990 |
2154 |
| Performance measurements and the treatment of goodwill. |
Herring, Clyde E.; Herring, Dora R. |
|
Apr 1, 1990 |
2867 |
| A review of third-party license agreements: are periodic adjustments arm's length? |
Wright, Deloris R. |
|
Jul 1, 1989 |
3736 |
|
