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    Suspension of Tangible Property Capitalization Issue Examinations Extended

    Article The IRS posted an updated directive for field examinations on the repair vs. capitalization issue that extends the suspension of examinations
    Published on May 31, 2013

    Treatment of Capitalized Costs of Intangible Assets (Part I)

    Article 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
    Published on July 13, 2010

    Prop. Regs. on Sales-Based Royalties and Vendor Allowances

    Article The IRS issued much-anticipated proposed regulations on the capitalization and allocation of sales-based royalties and on adjustments to the cost of merchandise inventory for sales-based vendor allowances
    Published on June 16, 2011

    Royalty Payments Not Subject to Capitalization Under Sec. 263A

    Article A recent decision provides a potential opportunity for taxpayers that will incur royalty payments to structure the agreements in such a manner that they can immediately deduct royalty costs instead of capitalizing them under Sec. 263A.
    Published on September 01, 2010

    IRS Issues Prop. Regs. on Capitalization of Improvements to Property

    Article Proposed regulations under Sec. 263(a) clarify the treatment of expenditures incurred in selling, acquiring, producing, or improving tangible assets.
    Published on May 14, 2010

    Could Forgetting to Include the Effect of UNICAP Put Accounting Method Changes at Risk

    Article Taxpayers making automatic accounting method changes that affect capitalizable costs should consider the uniform capitalization rules of Sec. 263A and the related regulations (UNICAP rules
    Published on April 27, 2012

    Unit of Property for Network Assets

    Article Treasury issued proposed regulations under Secs. 162 and 263(a) providing guidance on the capitalization and deduction of costs relating to tangible property. Included in these regulations are the “repair regulations,” a comprehensive set of rules for determining whether costs incurred for tangible property...
    Published on January 28, 2011

    IRS Issues Fifth Directive on the Allocation of Mixed Service Costs

    Article The IRS has been scrutinizing how taxpayers have allocated mixed service costs to self-constructed assets under Sec. 263A.
    Published on January 28, 2011

    To Capitalize or to Expense How Sec. 263A Treats Royalties

    Article The tax treatment of royalty payments—to capitalize or to expense—depends on the terms of the royalty agreements and, in some situations, the Sec. 263A uniform capitalization rules
    Published on January 28, 2011

    Sales-Based Royalties and Vendor Allowances

    Article Proposed regulations would allocate sales-based royalties and vendor allowances to property sold during the tax year. The preamble indicates that the intention of the proposed regulations is that neither sales-based royalties nor sales-based vendor allowances should adjust the value of ending inventories.
    Published on October 04, 2011

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