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Tangible guidance on intangibility-- New Section 263 regulations provide taxpayers with much certainty

Tom Purcell & Annette Nellen, Tangible Guidance on IntangibilityNew Section 263 Regulations Provide Taxpayers with Much Certainty, Bus. Entities, Sept./Oct. 2004, at 6.

The authors explain the history behind and operation of the final IRC section 263 regulations issued in January 2004 on when expenditures producing intangible benefits are required to be capitalized. The regulations cover ...