Learn what intangible assets are, their types, and how they impact businesses. Discover how patents, brand names, and ...

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 ...

Discover the fundamentals of intellectual property, including patents, trademarks, copyrights, and trade secrets. Learn how ...

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 ...

Intangible assets include both "traditional" intangible assets and intellectual property (IP). "Traditional" intangible assets can include the company's customer lists, vendor relationships, license ...

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 ...

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 state Department of Transportation has expanded the definition of what it can seize via eminent domain. It long has condemned land – or other property that you can touch or see – to make way for ...

Oklahoma public schools are bracing for a tax cut that it seems no one can predict with much certainty. Schools are always waiting this time of year to see what happens with the state budget, but one ...

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 ...