More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

Section 263A contains the “uniform capitalization rules,” and generally provides that the direct and indirect costs of producing tangible personal property must be capitalized rather than expensed in ...

More than one-third of the world’s population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...