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Searching Content indexed under IT and Internet 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
2
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
3
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
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