Discover the fundamentals of intellectual property, including patents, trademarks, copyrights, and trade secrets. Learn how ...

Section 367(d) generally addresses outbound transfers of intangible property to a foreign corporation. It treats a US transferor that transfers intangible property subject to Section 367(d) as having ...

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 ...

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 ...

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

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

In In re Estate of Debra E. Hunt v. Arabia Vargas, a trial court granted summary judgment interpreting a will to devise a large share of the testatrix’s personal property to her life partner. No.

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 ...