English Trick of the Day explains important capitalization rules every student must know. Learn when to use capital letters ...
More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...
Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...
In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...
NEW YORK, NY - AUGUST 8: A view of the Statue of Liberty, August 8, 2017 in New York City. Immigration continues to be a hotly debated topic in the United States during the Trump administration.