The Final Indopco Regulations

Posted: 24 Oct 2004

See all articles by Ethan Yale

Ethan Yale

University of Virginia School of Law


This report is a comprehensive explanation of the final INDOPCO regulations and corresponding changes to regulations under sections 167 and 446. The report first provides an overview of the final regulations (Part I), second explains and critiques the rules establishing categories of intangibles costs that must be capitalized (Parts II-VII), third describes certain rules that apply across multiple categories of intangibles costs (Part VIII), and finally explains how capitalized intangibles costs are to be recovered (Part IX).

Suggested Citation

Yale, Ethan, The Final Indopco Regulations. Tax Notes, Vol. 105, No. 4 (Special Supplement), October 25, 2004. Available at SSRN:

Ethan Yale (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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