Publications Memos Go Back IRS to Provide New Rules for Capitalization of Expenditures Relating to Intangible Assets 02.07.02 This memorandum discusses a recent IRS Notice intended to clarify the capitalization rules relating to intangible assets. Related Insights 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year 05.14.24 | Publications Some U.S. Regulators Re-Propose Incentive-Based Compensation Rules for Financial Institutions Under Dodd-Frank 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds Related Services Related Practice Areas Tax