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July 29, 2026
FinCEN director expects final BOI reporting rule soon
July 15, 2026
IRS raises standard mileage rates for remainder of 2026
June 30, 2026
IRS seeks examples of incorrect CP53E notices
DIGITAL EDITION
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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.
