Generally the acquisition of an intangible asset which is held in connection with the conduct of a trade or business must be amortized under IRC Section 197. Section 197 does not apply to self-created ...
Most large merger and acquisition (M&A) transactions are actually negotiated three times: the first time by the clients, the second time by the corporate attorneys, and the third time by the tax ...
A recently released Chief Counsel Advice memorandum ("CCA") discusses the tax consequences of acquired internet domain names from the secondary market. The CCA references “non-generic domain names” ...
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