The First Circuit Court of Appeals, affirming the Tax Court, held that a covenant not to compete must be amortized over 15 years rather than its one-year term. Recovery Group Inc. was an S corporation ...
In addition to being developed in-house, intellectual property (“IP”) can obviously be acquired from third parties. IP acquisitions may be more germane now than in the recent past as developers race ...
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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