Learn about tangible personal property, which includes movable items like furniture and machinery, and understand how it is ...

The IRS on Wednesday issued final regulations (T.D. 9994) that, in certain cases, terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons ...

After nearly a decade of development, the California Franchise Tax Board promulgated changes to its market-based sourcing regulation for sales of other than tangible personal property. The amended ...

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, ...

Q: What are some initial considerations facing an executor or trustee after a client passes away? A: In an ideal world, the decedent has a complete inventory or appraisal of artwork and tangible ...