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 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception Related Services Related Practice Areas Tax