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Browse Amortization topic

Laws, regulations and rules subtopic

 

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1-53 out of 53 article(s)
Title Author Type Date Words
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
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
Economic benefit from below-market financing can be amortizable asset. Levy, Marc Jan 1, 2004 1315
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
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
Deductions for cellular phone commissions fall victim to INDOPCO. Kirk, Tim Jul 1, 1998 1114
Maximizing Sec. 197 amortization in partnership transactions. Garre, Karen Jul 1, 1998 1551
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
Financial institutions may be subject to new rules for amortizing intangibles. Schwartz, Carol A. Jun 1, 1997 1002
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
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
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
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
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
Amortizing franchises under new Sec. 197. Addison, Emerson J., Jr. Dec 1, 1993 1231
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
Amortization of intangibles: IRS prevails. Benedetto, David A. Dec 1, 1991 1043

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