Discover the fundamentals of intellectual property, including patents, trademarks, copyrights, and trade secrets. Learn how ...

Learn what intangible assets are, their types, and how they impact businesses. Discover how patents, brand names, and intellectual property add value beyond the balance sheet.

IP, on the other hand, is a special category of intangible asset. IP is created by human intellectual or inspirational activity, and includes patents, trademarks, trade names, copyrights, trade ...

I know our blog is called the California Eminent Domain Report -- implying we only cover eminent domain-related issues, but in actuality we cover anything valuation-related. After all, our group 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 ...

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 ...

Nene Glenn Gianfala, Senior Vice President and Shareholder at Chaffe & Associates, Inc., has been selected for the 2026 ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...

At the end of the Tax Court’s 2016 opinion in Medtronic, a short section briefly summarizes and summarily rejects what the opinion describes as the IRS’s “alternative allocation under section 367(d).” ...