Publications Memos Go Back IRS Proposes Regulations Regarding Capitalization of Expenditures Relating to Intangible Assets 01.24.03 This memorandum addresses proposed regulations by the IRS regarding capitalization of expenditures relating to intangible assets. Related Insights 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs 07.08.25 | Publications President Trump Signs Legislation Enacting Phased Elimination of Federal Tax Credits for New Clean Energy Projects; Directs Treasury to “Strictly Enforce” Credit Termination for Solar and Wind Facilities Related Services Related Practice Areas Tax