In California Ridge Wind Energy LLC, et al. v. United States, the U.S. Court of Appeals for the Federal Circuit addressed whether the amount of the developer's fee claimed by the appellees should be ...

Tangible personal property – that is, property (other than land or buildings) that you can see or touch – is a special asset class in many estates. A client’s tangibles include their jewelry, clothing ...

Tangible assets are physical resources owned by a business or individual that hold monetary value and can be touched or felt. These assets include items such as real estate, equipment, inventory, and ...

The Tax Cuts and Jobs Act of 2017, which went into effect Jan. 1, 2018, is the most comprehensive federal tax changes in a generation. The Act will have a major impact on estate tax planning going ...

In late 2013 the IRS published T.D. 9636, which contained final regulations under Secs. 162(a) and 263(a) that provide the rules regarding when costs incurred to acquire, produce, or improve tangible ...

One of the thorniest issues in Texas sales and use tax is the distinction between the rental of tangible personal property (which is subject to tax) and the provision of a service (which is only ...