Intangible assets are nonphysical but hold significant value for businesses through intellectual property, patents, and goodwill. Unlike tangible assets like buildings or office furniture that are ...

Intangible assets include both "traditional" intangible assets and intellectual property (IP). "Traditional" intangible assets can include the company's customer lists, vendor relationships, license ...

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 ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

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).” ...

Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...

Has the state's tax burden on homeowners become great enough to start looking at taxing "intangible" property as well? As state budget shortfalls loom and spending on schools has been cut, a number of ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...