Publications Memos Go Back IRS to Provide New Rules for Capitalization of Expenditures Relating to Intangible Assets 02.07.02 This memorandum discusses a recent IRS Notice intended to clarify the capitalization rules relating to intangible assets. Related Insights 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year 01.09.25 | Publications Debt-For-Equity Exchanges Developments – FINRA Amendment 05.14.24 | Publications Some U.S. Regulators Re-Propose Incentive-Based Compensation Rules for Financial Institutions Under Dodd-Frank Related Services Related Practice Areas Tax