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- W2294901222 abstract "In this article, Carrington reviews the impact of the Supreme Court's INDOPCO decision on the treatment of expenses incurred in a variety of business-related contexts, including corporate acquisitions, business expansions, environmental cleanups, and other on-going commercial activities. The evolution of the Internal Revenue Service's position in the capitalization-versus-deduction debate is discussed, and numerous lower court rulings since INDOPCO are summarized. Recent court decisions, such as Wells Fargo, PNC, Metrocorp, and Lychuk, highlight that the IRS continues to resist the analytical approach used by some courts to resolve capitalization questions. However, even where judges appear to use the same analytical framework, they often reach different conclusions, as reflected in an increasing number of lengthy separate concurring and dissenting opinions arising out of fairly common fact patterns. Although a few bright-line rules have been established in the decade following INDOPCO, the capitalization debate continues in full force at the start of the new millennium." @default.
- W2294901222 created "2016-06-24" @default.
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- W2294901222 date "2001-11-01" @default.
- W2294901222 modified "2023-09-25" @default.
- W2294901222 title "Capitalization After INDOPCO and Into the New Millennium" @default.
- W2294901222 hasPublicationYear "2001" @default.
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