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 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception 05.28.25 | Publications House Bill Would Eliminate Tax Credits for Most Future Clean Energy Projects 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year Related Services Related Practice Areas Tax