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 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 ...

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'Strata Skin Sciences' Distinguishes Lease of Tangible Property From Services In a recent Tax Appeals Tribunal decision, 'Strata Skin Sciences', the Tribunal wrestled with, among other issues, ...

A representative of the American Institute of CPAs told the Internal Revenue Service that the temporary proposed regulations governing the deduction and capitalization of tangible property ...

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 ...

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 ...