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1-113 out of 113 article(s)
Title Author Type Date Words
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
Foreign income taxes deemed paid and the PTEP rules. Heroux, Mark Oct 1, 2020 1134
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
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: "MADE IN AMERICA" FOR EUROPEAN TAX UNILATERAL MEASURES & COOPERATIVE SURPLUS IN THE INTERNATIONAL TAX COMPETITION GAME. Better, G. Charles Mar 22, 2019 18590
IS THE TAX CUTS AND JOBS ACT GILTI OF ANTI-SIMPLIFICATION? Davis, Christine A. Mar 22, 2019 34157
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
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
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
CLOUD COMPUTING AND CROSS-BORDER TRANSFER PRICING: IMPLICATIONS OF RECENT OECD AND AUSTRALIAN TRANSFER PRICING LAWS ON CLOUD RELATED MULTINATIONAL ENTERPRISES AND POSSIBLE SOLUTIONS. Tian, George Yijun Mar 22, 2018 21263
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
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
Applicability of sec. 1031 in exchange of agreements. Fountain, Jacqueline Nov 1, 2015 609
License vs. royalty: the constant question for pharmaceuticals. Steinmetz, Adam Feb 1, 2015 1394
Intangible migration and the challenges of the patent box. Hagan, Bethany; Wilkinson, Brett Nov 1, 2014 3218
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
Software license held to be intangible property right. Beavers, James A. Mar 1, 2013 1685
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
Nonrefundable milestone fees do not qualify as success-based. Koppel, Michael D. Dec 1, 2012 355
Using sec. 338 to avoid antichurning rules. Smith, Annette B. Jul 1, 2012 1503
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
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
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
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
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
Unit of property for network assets. Holley, Darrin W.; Afeman, Lynn Jun 1, 2009 1201
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
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
Sec. 199 prop. regs. clarify treatment of intercompany transactions. Vetting, Joseph Mar 1, 2006 1527
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
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
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
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
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
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
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
Depreciation of customer-based intangibles confirmed by Supreme Court in Newark Morning Ledger. Persellin, Mark B. May 1, 1993 5139
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
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
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

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