Searching Content indexed under Media, Telecoms, IT, Entertainment by Mel Schwarz ordered by Published Date Descending.
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IRS Discusses Section 199 Online Software Regulations And Application To Service Revenue
The IRS addressed the appropriateness of applying the "self-comparable exception" and the "third party comparable exception" to determine if the gross receipts derived from the disposition of computer software qualified for purposes of Section 199.
United States
9 Feb 2016
IRS Addresses Income Tax Treatment Of Costs Incurred To Acquire Internet Domain Names
In the CCA memorandum, the IRS describes nongeneric domain names as usually being a specific company or product name.
United States
14 Nov 2015
LB&I Issues Directive For Cable Network Assets
The IRS Large Business and International Division (LB&I) issued a directive instructing examiners to discontinue exam activity and not begin new activity related to certain expenditures to maintain, repair or improve cable network property.
United States
28 May 2015
IRS Offers Opportunities For R&D Credits On Internal Use Software
The IRS proposed regulations on Jan. 16 that will offer many taxpayers new opportunities to claim R&D tax credits for software that previously would have been excluded under the internal use software rules.
United States
4 Feb 2015
IRS Releases Safe Harbor Revenue Procedure For Cable System Operators
One of the safe harbors for determining whether expenditures are repairs or improvements is similar to the safe harbor issued for wireline telecommunications networks in Rev. Proc. 2011-27.
United States
21 Jan 2015
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