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S CORPORATIONS

Current developments in S corporations

This annual update covers recent developments, including court cases and selected administrative changes occurring in the 12 months ending March 2026.

TAX ACCOUNTING

Transfer pricing treatment of acquired intangibles

After a cross-border merger or acquisition, related affiliates often integrate and use the acquired intangibles, such as new products or innovative features. To help executives manage the resulting transfer pricing risk, this article examines the treatment of acquired intangibles in post-acquisition related-party transactions.