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How Internet Domain Names Are Taxed Logo aicpa

  Richard Ray, CPA, Ph.D. |   Free |   AICPA |   05 May 2016 |   Tax Insider

IRS guidance addresses the tax treatment of generic and nongeneric internet domain names. This article discusses the treatment identified in the guidance.

Topics covered:
  • Tax: Technical: Tax accounting: Capitalization & depreciation, Intermediate