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 ...

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 ...

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

Uncover how chattel, as movable property, is crucial in chattel mortgages with examples like vehicles and mobile homes, ...

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 ...

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 ...

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

Section 367(d) generally addresses outbound transfers of intangible property to a foreign corporation. It treats a US transferor that transfers intangible property subject to Section 367(d) as having ...

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).” ...