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Leslie Schneider Comments on Licensing Fee Decision

Observers Divided on Second Circuit's Licensing Fee Decision
Tax Notes Today

Ivins, Phillips & Barker partner Leslie Schneider was quoted in Tax Notes Today on the Second Circuit's decision in Robinson Knife, which held that certain licensing payments were not incurred as a result of production and should therefore be deducted immediately, rather than capitalized.  Mr. Schneider noted that the ruling invites the Treasury to reconsider its section 263A regulations.

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