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 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities 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 Related Services Related Practice Areas Tax