amortize

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amortize

formerly, in the law of property, to transfer lands in MORTMAIN.

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Tax-exempt bonds are barred a deduction for amortizable bond premiums under IRC section 171(a)(2).

Bond premium amortization reporting: federal and state tax issues

How is the amount of amortizable bond premium determined?

Part VI: Bonds

But, he cautioned, if you owned the vineyard in 1993 (before Section 197), and it was in a previously established AVA, the ruling would not apply, and your AVA-allocated value would not be amortizable.

Can your AVA reduce your taxes?

In order to achieve consistent treatment of the acquirer's transaction costs for taxable stock or asset acquisitions, a new amortizable asset should be established for transaction costs that are not otherwise deductible under the employee compensation, overhead, and de minimis conventions of Treas.

Comments relating to the treatment of transaction costs required to be capitalized under section 263

Accordingly, Section 197(g) authorizes the Treasury to issue new regulations for Section 1060 to reflect the fact that goodwill and going concer value are now amortizable.

Section 197: methods for treating intangibles

For example, implementation of an enterprise resource planning (ERP) system could consist of acquired software (36-month amortizable life under Rev.

Interplay between sec. 174 and sec. 41 for software development activities

A properly structured "lease inducement" is amortizable over the lease term.

Expenditure structuring in connection with tenant leases

197-2(g)(8) states: "An amortizable section 197 intangible is treated as property of a character subject to the allowance for depreciation under section 167.

Determining the tax treatment of profits from domain name sales

The taxpayer was denied a deduction on the grounds that goodwill is not amortizable.

Amortizing intangible assets

Included in this structure was a TRA that would pay the legacy partners 85% of tax savings generated from a taxable unit disposition that created an amortizable basis adjustment benefiting the corporate subsidiary.

An alternate route to an IPO: the up-C partnership structure

In each reporting period after the initial establishment of the useful life of an amortizable asset, an entity must evaluate the remaining useful life to determine whether events and circumstances warrant a revision to the remaining period of amortization.