The First Circuit Court of Appeals, affirming the Tax Court, held that a covenant not to compete must be amortized over 15 years rather than its one-year term. Recovery Group Inc. was an S corporation ...
Our Federal Tax Group examines an IRS letter ruling on a company’s ability to take advantage of Section 197 intangibles. What is a liability limitation fund, and how can a company receive payments?
Most large merger and acquisition (M&A) transactions are actually negotiated three times: the first time by the clients, the second time by the corporate attorneys, and the third time by the tax ...
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