Browse Intangible assets topic

Taxation subtopic

Articles 1-57 out of 57 article(s) Title Author Type Date Words 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 New TAM highlights issues in like-kind exchanges involving intangibles. Lipton, Richard M. Mar 1, 2006 4028 Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business community. Kawano, Akemi Mar 1, 2006 2173 Sec. 199 prop. regs. clarify treatment of intercompany transactions. Vetting, Joseph Mar 1, 2006 1527 TEI comments on proposed cost sharing regulations: November 28, 2005. Nov 1, 2005 10109 Allocation of employee stock options to cost-sharing agreement. O'Driscoll, David Nov 1, 2005 1329 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 Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives. Mueller, Jennifer M. Dec 1, 2004 2666 Retention of the "separate and distinct asset" test in the final intangible asset regs. Gordon, Frederick Jul 1, 2004 946 Guidance on accounting method changes for intangibles. Fitzpatrick, Catherine A. Jun 1, 2004 1079 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 IRS Issues Final Regulations on Capitalizing Intangibles. Jenks, Carl M.; Blais, Travis L.; Wallace, Todd Mar 26, 2004 1704 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 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 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 Covenants not to compete. Lane, Joe Feb 1, 2002 473 The Florida Intangibles Tax: the real voluntary tax. Law, Lester B. Nov 1, 2000 4299 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 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 Maximizing Sec. 197 amortization in partnership transactions. Garre, Karen Jul 1, 1998 1551 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 The illusory intangible tax trust. Richardson, David M. Apr 1, 1997 3419 Proposed software regulations. McClintock, Martin Mar 1, 1997 3214 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 Intercompany royalties. Feinschreiber, Robert Oct 1, 1996 2185 New regs for qualified cost sharing arrangements. Erivona, Charles Apr 1, 1996 516 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: Congress and the IRS attempt to settle disputes involving amortization of intangibles. Kassoff, Mitchell J. Jul 1, 1994 7610 Settling pending intangibles disputes - IRS guidance. Dell, Mike Jul 1, 1994 517 Deducting a portion of the costs of sec. 197 intangible assets over a shorter period. Mackles, Glenn Brief Article Mar 1, 1994 240 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 Supreme Court rules two-pronged test applicable when amortizing intangible assets. Grabowski, Roger J. Jul 1, 1993 574 Newark Morning Ledger: a clear but narrow victory. Brief Article Jul 1, 1993 339 Depreciation of customer-based intangibles confirmed by Supreme Court in Newark Morning Ledger. Persellin, Mark B. May 1, 1993 5139 Amortizing intangible assets. Farineau, Don F.; Chaffin, Royce E. Aug 1, 1992 3905 Deducting the cost of intangibles. Harrison, Walter T., Jr. Jul 1, 1992 3706 AICPA testifies in support of legislation on intangibles. Brief Article Jul 1, 1992 222 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 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 Comments on proposed regulations under section 1031 of the Internal Revenue Code. Sep 1, 1990 2154