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 ...

Oklahoma public schools are bracing for a tax cut that it seems no one can predict with much certainty. Schools are always waiting this time of year to see what happens with the state budget, but one ...

Registered voters will be able to vote for a tax reduction if they approve State Question 766 on the ballot Nov. 6. The measure would exempt all intangible personal property from ad valorem taxation, ...

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 ...

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).” ...

As coverage of NFTs has proliferated in the news cycle, some of you may be wondering how they interact with intellectual property law. The short answer is that an NFT buyer does not acquire the IP ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Amy is an ACA and the CEO and founder of ...