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 ...
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 ...
Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...
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 ...
Intangible assets create a need for special tax accounting for small businesses. An intangible asset is "an identifiable non-monetary asset without physical substance," according to Deloitte. The ...
In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No.
While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...
Ownership of intangible assets has powered centuries of innovation and economic growth. The value of virtual property and digital rights is more important than ever before as it fuels the next wave of ...
Bitcoin is to be treated as “intangible property” and transactions will not be subject to sales tax, the state of New York revealed today. Bitcoin is to be treated as “intangible property” and ...
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