This two-part article examines cost recovery of intangible asset expenditures. Part I summarizes the applicable capitalization regulations, Sec. 197 cost recovery and general Sec. 167 amortization rules.
April 2007 - The Tax Adviser
ESTATES, TRUSTS & GIFTS
Did the Second Circuit Err in Rudkin Testamentary Trust?
This article examines how the Second Circuit reached its decision and how trustees and practitioners should respond to this questionable ruling.
STATE & LOCAL TAXES
Current Corporate Income Tax Developments (Part II)
This two-part article discusses myriad recent state tax activities in the corporate income tax area. Part II addresses apportionment, unitary groups/filing methods, administration and other significant issues.
Tax Clinic
FOREIGN INCOME & TAXPAYERS
GROSS INCOME
STATE & LOCAL TAXES
corporations & shareholders
expenses & deductions
Column
CASE STUDY
NEWS NOTES
PERSONAL FINANCIAL PLANNING
TAX PRACTICE & PROCEDURES
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
