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1-264 out of 264 article(s)
Title Author Type Date Words
Marketers' methodologies for valuing brand equity: insights into accounting for intangible assets. Trent, Lindsey; Mohr, Jakki Jul 1, 2017 2512
Lessors Of Nonfinancial Intangible Assets. Jun 11, 2017 107
Finland : Vaisala records a EUR 10.5 million write-down of intangible assets and lowers its operating result (EBIT) and narrows its net sales outlook for 2016. Oct 7, 2016 340
Delivery Of Intangible Assets: Information System. Aug 19, 2016 294
Finance Lease Tangible And Intangible Property. Aug 9, 2016 142
Rpowp The Delivery Of Intangible Assets: Information System. Aug 5, 2016 296
Delivery Of Intangible Assets The System. Aug 4, 2016 252
Provision of Support programme on intangible assets and intellectual property in the Western Balkan countries. May 3, 2016 207
Water's-edge election: effectively connected income and the 20% rule in California. Berkness, Chris; McKinley, Estrilla A.; Yoak, John May 1, 2016 1416
Comparability of accounting choices in subsequent measurement of fixed assets, intangible assets, and investment property in south American companies. Alves de Souza, Flaida Emine; Lemes, Sirlei May 1, 2016 11503
Investing in the future means redefining investment. Nenonen, Suvi; Storbacka, Kaj Mar 1, 2016 760
The impact of intangible assets on companies in emerging markets. Ipate, Dragos Mihai; Parvu, Iuliana Report Mar 1, 2016 1757
Christopher Csordas with Crowe GHP Horwath to Speak at the Knowledge Group's Intangible Assets Valuation Event. Feb 20, 2016 655
Support programme on intangible assets and intellectual property. Jan 23, 2016 131
The tangle of intangible assets and business combinations: related standards: past, present, and future. Cheng, Kang; Finney, Sharon Jan 1, 2016 4151
The continuing evolution of accounting alternatives for private companies: recognition of identifiable intangible assets in a business combination. Fomaro, James M.; Lange, Cary D.; Lucido, Peter D. Jan 1, 2016 3864
Christopher Csordas with Crowe GHP Horwath to Speak at the Knowledge Group's Valuation of Your Intangible Assets Event. Dec 11, 2015 682
Akila Narayanan, CFA, Senior Manager, Caliber Advisors, Inc. to Speak at the Knowledge Group's Valuation of Your Intangible Assets: Practical Tools and Applications Event. Dec 5, 2015 677
Applicability of sec. 1031 in exchange of agreements. Fountain, Jacqueline Nov 1, 2015 609
Jennifer Vanderhart, Ph.D., Managing Director, FTI Consulting to Speak at the Knowledge Group's Valuation of Your Intangible Assets: Practical Tools and Applications. Oct 9, 2015 659
Providing Tangible and Intangible Assets That Will Constitute No Guarantee the Credit. Oct 8, 2015 540
New study on useful lives of intangible assets delivers carefully analyzed, comprehensive data from 6,000+ purchase price allocations. Oct 7, 2015 627
Providing Equipment And Intangible Assets For The Investment Objective Integrated Project. Oct 7, 2015 476
TEI comments on BEPS hard-to-value intangibles discussion draft. Sep 1, 2015 1789
Providing equipment and intangible assets. Jul 17, 2015 401
Providing equipment and intangible assets. Jul 13, 2015 398
License vs. royalty: the constant question for pharmaceuticals. Steinmetz, Adam Feb 1, 2015 1396
Morocco : Boosting Productivity, Intangible Assets Essential To Morocco s Economic Growth. Jan 8, 2015 172
Conducting a physical inventory and accounting of tangible and intangible assets. Dec 13, 2014 197
Conducting a physical inventory and accounting of tangible and intangible assets. Dec 6, 2014 195
6 tips for integrated thinking. Hagel, Jack Dec 1, 2014 788
Intangible migration and the challenges of the patent box. Hagan, Bethany; Wilkinson, Brett Nov 1, 2014 3218
Intangible assets and superior and sustained performance of innovative Brazilian firms. De Luca, Marcia Martins Mendes; Maia, Anna Beatriz Grangeiro Ribeiro; Cardoso, Vanessa Ingrid da Cos Oct 1, 2014 15275
Intangible assets and their contribution to labour productivity growth in Ontario. Muntean, Tatiana Sep 22, 2014 9409
Providing tangible and intangible assets created from the credit guarantee no. 420. Aug 13, 2014 280
"Supply, installation and commissioning of tangible and intangible assets. Jul 7, 2014 149
"Supply, installation and commissioning of tangible and intangible assets. Jul 7, 2014 133
Empirical study of intangible assets in Romanian municipalities. Bunget, Ovidiu Constantin; Blidisel, Rodica Gabriela; Feleaga, Liliana; Popa, Irimie Emil Jul 1, 2014 8234
Supply, installation and commissioning of fixed assets and intangible assets. Apr 15, 2014 225
supply, installation and commissioning of tangible and intangible assets. Mar 15, 2014 206
Financial leasing of tangible and intangible assets. Mar 12, 2014 195
Contributing intangible property to an LLC. Ellentuck, Albert B. Feb 1, 2014 1366
Conservation of the intangible: a continuing challenge. Wain, Alison Report Jan 1, 2014 5727
"Supply of plant, equipment and intangible assets on the project" Restoration, conservation and exhibition of the fortress brand and building technical infrastructure to it. Development of tourist att. Dec 10, 2013 203
TEI comments on OECD revised intangibles discussion draft. Nov 1, 2013 10018
supply of plant, equipment and intangible assets on the project restoration, conservation and exhibition of the fortress brand and building technical infrastructure to it. development of tourist attra. Jul 24, 2013 162
The data: the increasing value of intangible assets. Jul 1, 2013 217
The property matrix: an analytical tool to answer the question, "is this property?" Morales, Francisco J. Mar 1, 2013 17369
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
Management - the most valuable intangible asset. Ipate, Dragos Mihai; Parvu, Iuliana Report Dec 1, 2012 3357
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
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
Where corporations are: why casual visits to New York are bad for business. Schroeder, Jeanne L.; Carlson, David Gray Jan 1, 2012 21955
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
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
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
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
The role of intangible assets in value creation: case of Russian companies. Garanina, Tatiana Sep 1, 2009 1757
Know your net worth. Brief article Jul 1, 2009 260
Intangible assets; real challenges: intangible assets present serious advanced planning issues. Schiff, Lewis Jul 1, 2009 1484
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
Risks in applying the new business combination guidance to intangible assets. Crane, Matthew; Dyson, Robert A. Jan 1, 2009 6329
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
Intangibles: governments' forgotten capital assets. McSwain, Dwayne N.; Patton, Terry K.; Benco, Daniel C. Apr 1, 2008 3103
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
Intangible Assets and Communication: Knowledge Resources and Communication. Jan 1, 2008 107
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
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
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
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
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
When tangible assets lose their value. Brown, Thomas M. Dec 1, 2004 1656
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
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
States seek to raise revenues by closing corporate "loopholes": IFA forms the Tax Information Network in response. Lathrop, Matt Apr 1, 2004 989
Accounting for the development costs of internal-use software. Savage, Arline; Callaghan, Joseph H.; Peacock, Eileen Mar 22, 2004 7967
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
Intangible assets: framing the debate. Nearon, Bruce H. Jan 1, 2004 1246
The value relevance and reliability of brand assets recognized by U.K. firms. Kallapur, Sanjay; Kwan, Sabrina Y.S. Jan 1, 2004 12842
Mass. related-member interest or intangible expenses. Koppel, Michael D. Dec 1, 2003 1445
Sports franchise acquistions: valuation of intangible assets. part 2 of 2. Reilly, Robert F. Nov 1, 2003 3227
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
Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets. Maines, Laureen A.; Bartov, Eli; Fairfield, Patricia M.; Hirst, D. Eric; Iannaconi, Teresa A.; Malle Jun 1, 2003 6644
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
The importance of expert valuation advice. (Business Valuation). Lengua, Gabe Apr 1, 2003 885
Using and protecting trademarks. Johnson, E. Scott Feb 1, 2003 2031
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
Accounting for business combinations and intangible assets. (Accounting). Cocco, Anthony F.; Moores, Tommy Apr 1, 2002 4386
When intangibles are forced to walk. (At Large in the Shop). Lorincz, Jim Mar 1, 2002 377
Goodwill and intangible assets: A ten-step program for public and nonpublic entities. (Accounting). Waxman, Robert N. Brief Article Mar 1, 2002 938
Covenants not to compete. Lane, Joe Feb 1, 2002 473
Goodwill valuation under SFAS 142. (Valuation experts dig into SFAS 142). Mercer, Z. Christopher; Crow, Matthew R.; Patton, Kenneth W. Feb 1, 2002 5216
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
Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. Luft, Joan L.; Shields, Michael D. Oct 1, 2001 13840
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
Making Intangible Assets More Tangible. Wagner, Cynthia G. Brief Article May 1, 2001 548
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
Existential crises. Allen, David Brief Article Nov 1, 2000 935
The Florida Intangibles Tax: the real voluntary tax. Law, Lester B. Nov 1, 2000 4299
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
Unlocking the value of intellectual assets. Torres, Alberto Statistical Data Included Sep 22, 1999 3192
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
Formatting game dodges exploitation. WESTCOTT, TIM Brief Article Feb 15, 1999 954
Beyond the balance sheet: measuring intangible assets. Barchan, Margareta Nov 1, 1998 1770
The digital rights war. Samuelson, Pamela Sep 22, 1998 2417
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
The profitability of investments in work life-oriented rehabilitation. Johanson, Ulf Dec 1, 1997 8292
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
Valuation of intangible contract rights. Reilly, Robert F.; Dandekar, Manoj P. Jun 1, 1997 1290
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
OECD updates transfer pricing guidance. Brief Article Jul 1, 1996 327
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
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
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
A pragmatic approach to amortization of intangibles. Dilley, Steven C.; Young, James C. Dec 1, 1994 4336
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
Amortization of intangibles: is a mergers and acquisitions boom imminent? Willens, Robert Nov 1, 1993 3328
Unsecured creditors examine new tax bill. Wise, Jim Oct 1, 1993 797
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
Interstate intangible asset transfer programs. Reilly, Robert; Nesi, Nicholas A. Aug 1, 1992 3886
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
The controversy surrounding customer-based intangibles. Burckel, Daryl V.; Daughtrey, Zoel W.; Carter, Fonda May 1, 1992 5262
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

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