According to the National Association of Unclaimed Property Administrators (NAUPA), there are billions of dollars of unclaimed funds or property held by financial institutions, businesses, and state ...

The state Department of Transportation has expanded the definition of what it can seize via eminent domain. It long has condemned land – or other property that you can touch or see – to make way for ...

On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of ...

Sergey Aleynikov’s six-year trade secret odyssey through all possible configurations of litigation, civil and criminal, federal and state, may at long last have come to an end after the New York ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

Registered voters will be able to vote for a tax reduction if they approve State Question 766 on the ballot Nov. 6. The measure would exempt all intangible personal property from ad valorem taxation, ...

Oklahoma public schools are bracing for a tax cut that it seems no one can predict with much certainty. Schools are always waiting this time of year to see what happens with the state budget, but one ...

At the end of the Tax Court’s 2016 opinion in Medtronic, a short section briefly summarizes and summarily rejects what the opinion describes as the IRS’s “alternative allocation under section 367(d).” ...

Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...