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* If you choose not to amortize the premium on taxable bonds, the premium will create a tax loss when the bonds are redeemed at face value.
(5) The taxpayer is not required to amortize premium on taxable bonds just because he has tax-exempt bonds that he is amortizing.
If a company determines that a previously unamortized asset has a finite useful life, the company should begin to amortize it from that point on.
1.446-5(b)(2) states that a taxpayer may amortize the issuance costs using the de minimis OID rules.
respect of package designs and amortize those costs over a specified
For each field test company, alternative amortization techniques and periods were used to amortize the transition obligation, including: * 30-year straight-line amortization.
197, taxpayers could amortize covenants not to compete over the life of the agreement, under Regs.
Barbara's Outfitters capitalizes certain start-up costs and fully amortizes those costs within the first year of operations.
If the dealer exercises the option, the issuer would amortize the premium over the term of the remarketed security.
Under the new statement, governments will amortize the gain or loss over the life of either the new debt or the old debt--whichever is shorter.
It also allows businesses to make a one-time election to amortize goodwill acquired after July 25, 1991, retroactively and amend prior-year tax returns to take the resulting deduction.
23 (2001), the Tax Court held that a company had to amortize a covenant not to compete that was entered into in conjunction with a redemption of its stock over 15 years.
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