Tax Neutrality and the Tax Treatment of Purchased Intangibles
Numerous IRS/taxpayer disputes about the amortization periods for purchased intangibles have led to proposals for legislation to establish statutory amortization periods. Should Congress decide to legislate in this area, this economic analysis suggests that the simplest alternative - a single period for all purchased intangibles - is also correct to provide equal treatment for different types of intangibles.
Year of publication: |
1992
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Authors: | Gravelle, Jane G. ; Taylor, Jack |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 45.1992, 1, p. 77-88
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Publisher: |
National Tax Association - NTA |
Saved in:
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