In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

Final capitalization-of-intangibles regulations topped the list of new guidance that the Treasury Department recently pushed out in time for the start of tax season. Taxpayers can breath a deep sigh ...

More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...