The IRS on Wednesday issued final regulations (T.D. 9994) that, in certain cases, terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons ...

On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of ...

I know our blog is called the California Eminent Domain Report -- implying we only cover eminent domain-related issues, but in actuality we cover anything valuation-related. After all, our group of ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...

On July 1, the Maryland Court of Special Appeals held that in a sale of business assets that includes both real property and other types of property, the state recordation and transfer taxes and the ...

Wisconsin's effort to tax a railroad's custom software has been ruled unlawful by a federal appeals court. Union Pacific Railroad Co. refused to pay more than $2.6 million Wisconsin claimed it owed on ...

Joseph V. DeMarco, a partner at DeVore & DeMarco, writes that a recent Second Circuit decision, which wrestled with questions about the intangibility of code and whether internal business software can ...

Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Amy is an ACA and the CEO and founder of ...