Has the state's tax burden on homeowners become great enough to start looking at taxing "intangible" property as well? As state budget shortfalls loom and spending on schools has been cut, a number of ...

Intangible assets include both "traditional" intangible assets and intellectual property (IP). "Traditional" intangible assets can include the company's customer lists, vendor relationships, license ...

Bitcoin is to be treated as “intangible property” and transactions will not be subject to sales tax, the state of New York revealed today. Bitcoin is to be treated as “intangible property” and ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...

During the past two years I have received a number of emails regarding the Business Activity Tax. This tax was put in place as a token $25 tax because of a ruling by the state court system. The court ...

The Internal Revenue Service has issued a notice to provide guidance to multinational companies on the thorny question of transferring intangible property such as patents from a domestic corporation ...

Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...