Tax implications of a change in marketing strategy

Article Abstract:

Tax treatment of expenses incurred when businesses change their marketing strategies is the subject of this article. Specific types of outlay and the IRS preference for capitalization are discussed.

Marketing

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Tax Court refuses to budge on capitalizing salaries

Article Abstract:

The author discusses the US Tax Court's decision in Lychuk, which requires the capitalization of salaries and benefits, in comparison to decisions in the US Courts of Appeals for the 3d and 8th Circuits, which have overruled the Tax Court on this issue.

Taxation, Capital assets, Wages, Wages and salaries

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Denial of start-up treatment for due diligence costs: is the Service on firm ground?

Article Abstract:

The author discusses IRS treatment of costs incurred prior to business acquisitions for investigations by lawyers, accountants, and other professionals. The issue of whether these due diligence costs are deductible under IRC section 195 is explored and the discussion includes IRS Letter Ruling 199901004 and case law.

Acquisitions and mergers, Amortization

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