relating to

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If so, certain payments relating to the franchise, trademark, or trade name acquisition would be deductible under section 1253(d),(5) but amounts relating to the patents, know-how, or similar intangibles acquired in connection with those rights would be amortizable under section 197.
985-7, relating to the adjustments required in connection with a change to DASTM.
704(c) to obtain the benefit of its cash equity relating to goodwill, Prop.
On January 11, 1994, the Internal Revenue Service issued proposed regulations under section 936(h)(5) of the Internal Revenue Code, relating to the computation of combined taxable income under the profit-split method when the possession product is a component product or an end-product form.
When the Federal tax law provided for investment tax credits (ITC) for investing in tangible personal property, taxpayers were motivated to reclassify costs as relating to personal property instead of real property to generate the ITCs.
Department of the Treasury, the chairs of the congressional tax-writing committees, and the staff of the Joint Committee on Taxation on two issues relating to foreign sales corporations (FSCS): (i) the requirement for Joint Committee review of FSC refund claims; and (ii) the effect of the estimated tax provisions on FSCS and their related suppliers.
A taxpayer may enter into a hedging transaction to reduce the risk of price changes related to an asset that the taxpayer intends to purchase in the future, or to hedge the risk of interest rate fluctuations relating to debt that the taxpayer anticipates issuing in the future.
Tax Executives Institute appreciates the opportunity to present its views on the proposed regulations relating to the allocation and apportionment of third-party interest expense under Prop.