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 ...

Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

IMGCAP(1)]Over the last few years one of the most dynamic portions of the tax code has been depreciation and capitalization regulations. Between the changes to capitalization rules, updates to bonus ...

NEW YORK, NY - AUGUST 8: A view of the Statue of Liberty, August 8, 2017 in New York City. Immigration continues to be a hotly debated topic in the United States during the Trump administration.

On Sept. 13, 2013, the Internal Revenue Service published new regulations on what have become known as the Repair Regulations. The regulations are focused on the treatment of tangible property, ...

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 ...