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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 ...
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...