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Full-Text Articles in Law
Bureau Of State Audits, E. D'Angelo
Bureau Of State Audits, E. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Bureau Of State Audits, F. Quevedo
Bureau Of State Audits, F. Quevedo
California Regulatory Law Reporter
No abstract provided.
Depreciation Of Intangibles: An Area Of The Tax Law In Need Of Change, Allen Walburn
Depreciation Of Intangibles: An Area Of The Tax Law In Need Of Change, Allen Walburn
San Diego Law Review
Under tax law in 1993, depreciation of many purchased intangibles was denied on the theory that they have an unlimited, or at least indeterminate life. However, many taxpayers challenged this theory on the ground that intangibles are subject to wear and tear like any other asset. This Comment argues that the imprecise factual nature of this issue has led to unnecessary complexity and uncertainty, a great burden on the courts, and unfair treatment of taxpayers. The Comment analyzes justifications for the depreciation of goodwill and other intangibles in the nature of goodwill. It examines possible solutions to these problems with …
Office Of The Auditor General, F. Quevedo
Office Of The Auditor General, F. Quevedo
California Regulatory Law Reporter
No abstract provided.