English Trick of the Day explains important capitalization rules every student must know. Learn when to use capital letters ...

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 ...

The American Institute of CPAs is asking the Internal Revenue Service to simplify the interest capitalization regulations and make them less of a burden. In a letter Wednesday to the IRS, the AICPA ...

Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

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 ...

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new ...

IMGCAP(1)]Now that the October 15 tax deadline has passed, many CPAs are turning their attention to the major changes put in place under the IRS’s new “repair vs. capitalization regulations.” The new ...