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1-261 out of 261 article(s)
Title Author Type Date Words
EISAI'S ESG INVESTMENTS: The Japanese pharmaceutical company's investments in human capital and R&D are linked to a positive correlation with long-term corporate value. Yanagi, Ryohei; Michels-Kim, Nina Business case study May 1, 2021 2354
GILTI and Subpart F treatment of distributions of appreciated property. Ashman, Joshua; Mintz, Nathan Feb 1, 2021 2561
NOL Carrybacks Under the CARES Act: Why it's important to accelerate or otherwise maximize losses in 2020. Collins, Bryan P.; Peck, David; Singer, Jay M. Jan 1, 2021 3471
EMPIRICAL STUDY ON THE IMPACT OF EVALUATION OF INTANGIBLE ASSETS ON THE MARKET VALUE OF THE LISTED COMPANIES. Cosmulese, Cristina Gabriela; Socoliuc, Marian; Ciubotariu, Marius- Sorin; Grosu, Veronica; Mates, D Report Jan 1, 2021 9495
How Pandemic, Contracts Focus Intellectual Property Insurance on Intangible Assets. Madeleine Brown Oct 9, 2020 1146
Foreign income taxes deemed paid and the PTEP rules. Heroux, Mark Oct 1, 2020 1134
Lloyd's Report Reveals How COVID-19 Brings Intangible Assets into Full Focus. Aug 6, 2020 690
MEASURING MARKETING RETURN ON INVESTMENT: Marketing outcome metrics improve both market-related investment decision making and market professional accountability. Emmer, Marc; Merchant, Kenneth A. Jul 1, 2020 1575
Mandatory for auditors to furnish details of tangible and intangible assets. H. P. Ranina/ Mar 15, 2020 885
CFC downward attributions get safe harbors: Reporting of Subpart F and GILTI inclusions may rely on 'alternate information'. Bonner, Paul Jan 1, 2020 756
TEl Files Comments on the Proposed GILTI High-Tax Exception. Jan 1, 2020 1117
Eniro reports recognition of impairment for deferred tax assets and intangible assets in Q3 2019. Oct 29, 2019 312
Eniro reports recognition of impairment for deferred tax assets and intangible assets in Q3 2019. Oct 29, 2019 313
Global Lessors Of Nonfinancial Intangible Assets Market Report 2019 Featuring IBM, Qualcomm, Microsoft, Ericsson, Nokia. Report Aug 27, 2019 741
Foreign-derived intangible income guidance addresses many open questions. Camillo, Jay; Chavis, Jillian; Karnis, Daniel; Marrs, Peter Aug 1, 2019 7248
TEI Submits Comments Regarding FDII and GILTI Deductions. Jul 1, 2019 4467
States' treatment of GILTI and FDII: The good, the bad, and the ugly. Stanton, Catherine; Cosmo, Vito A., Jr.; Holm, Bryan Jun 1, 2019 2015
True, Correct, and Complete: On-time Filing of State and Local Tax Returns Without Clear, Consistent, or Practical Guidance; In a GILTI world, taxpayers need to make their way without a compass. Friedman, Jeffrey; Betor, Todd; Hilkin, Michael Cover story May 1, 2019 3092
GILTI, FDII, and FTC Guidance and International Tax Planning: How to decipher this complex stew, replete with interesting ingredients. Varma, Amanda Mar 1, 2019 4288
TEI Submits Comments to the Treasury and IRS Regarding Proposed GILTI Regulations. Mar 1, 2019 3722
Varian Medical Systems and Forte International Tax Tackle GILTI/FDII and Foreign Tax Credits. Gasbarra, Mark; Pollard, Brian Mar 1, 2019 991
The New Normal for International Tax: Finding the Right Tools to Answer the TCJA's Biggest Challenges. Chung, Don; Lysenko, Jonathan Mar 1, 2019 958
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction. Karnis, Daniel Feb 1, 2019 2541
GILTI regime guidance answers many questions. Murillo, Jose; Hillier, Craig; Stenger, Allen; Milner, Martin; Hickman, Megan Jan 1, 2019 8032
Should Companies Plan Into Subpart F Following the TCJA? Silbering-Meyer, Jessica Jan 1, 2019 1585
A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT. Burnette-McGrath, Madeleine; DuFresne, Sarah; Muldrew-Mason, Monique; Weaver, Kaden; Brown, Carter; Sep 22, 2018 7999
The new GILT and repatriation taxes: Issues for flowthroughs. Lady, Todd C. Jun 1, 2018 6350
Tax-Efficient Supply Chain in Shadow of Tax Reform: GILTI, FDII, and BEAT: they're not just acronyms - they require reassessing tax consequences of existing supply chain structures. Spinowitz, Moshe Cover story Mar 1, 2018 3309
Investment adviser's inducement payments to shareholders are not intangibles. Kay, Sharon A.; Salzmann, Trevor Feb 1, 2018 827
IN THE BLACK, IN THE GREEN: Reports show green initiatives everywhere, but rarely do these pieces touch on the most important part of the equation: the how. Massman, Rebecca Guest commentary Jan 1, 2018 332
The Rise of Intangible Assets. McDonald, Caroline Brief article Dec 1, 2017 184
Drawing on African Muslims' Intangible Assets: Doing Jihad against Climate Change. Haron, Muhammed Oct 1, 2017 6071
Marketers' methodologies for valuing brand equity: insights into accounting for intangible assets. Trent, Lindsey; Mohr, Jakki Jul 1, 2017 2512
New developments in outbound transfers of intangible property. Billings, B. Anthony; Volz, William H.; Kim, Kyungjin Cover story Jan 1, 2017 4545
International tax: a whole new world for intangibles. McComber, Donna; Molnar, Jennifer Cover story Nov 1, 2016 5133
Water's-edge election: effectively connected income and the 20% rule in California. Berkness, Chris; McKinley, Estrilla A.; Yoak, John May 1, 2016 1416
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
The tangle of intangible assets and business combinations: related standards: past, present, and future. Cheng, Kang; Finney, Sharon Jan 1, 2016 4149
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
TEI comments on BEPS hard-to-value intangibles discussion draft. Sep 1, 2015 1789
License vs. royalty: the constant question for pharmaceuticals. Steinmetz, Adam Feb 1, 2015 1394
6 tips for integrated thinking. Hagel, Jack Dec 1, 2014 786
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 9400
Empirical study of intangible assets in Romanian municipalities. Bunget, Ovidiu Constantin; Blidisel, Rodica Gabriela; Feleaga, Liliana; Popa, Irimie Emil Jul 1, 2014 8228
Contributing intangible property to an LLC. Ellentuck, Albert B. Feb 1, 2014 1366
TEI comments on OECD revised intangibles discussion draft. Nov 1, 2013 10018
The data: the increasing value of intangible assets. Jul 1, 2013 217
Software license held to be intangible property right. Beavers, James A. Mar 1, 2013 1685
The property matrix: an analytical tool to answer the question, "is this property?" Morales, Francisco J. Mar 1, 2013 17369
Effective date amended for temporary repair regulations. Fitzpatrick, Ellen Feb 1, 2013 789
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 6041
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
Using sec. 338 to avoid antichurning rules. Smith, Annette B. Jul 1, 2012 1503
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
Identifying, measuring, and valuing knowledge-based intangible assets; new perspectives. Book review Feb 1, 2011 117
A competitive analysis business valuation services: five competitive "forces" shape industry strategy. Crain, Michael A. Nov 1, 2010 3235
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
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
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
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
Intangible Assets and Communication: Knowledge Resources and Communication. Jan 1, 2008 107
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
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
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
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
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
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
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
Goodwill and intangible assets: A ten-step program for public and nonpublic entities. (Accounting). Waxman, Robert N. Brief Article Mar 1, 2002 938
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
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
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
Hard currency. Allen, David Brief Article Jan 1, 2001 991
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
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
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
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
The controversy surrounding customer-based intangibles. Burckel, Daryl V.; Daughtrey, Zoel W.; Carter, Fonda May 1, 1992 5262
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

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