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Amortization of Customer-Based Intangibles : An Economic Perspective.
Connect to full text Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Business.
- Tax incentives.
- Physical Description:
- 1 online resource (4 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1991-1992.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Presents arguments for and against permitting the purchaser of a business to amortize the cost of its list of current customers, and supports the position of the Internal Revenue Service.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Amortization of Customer-Based Intangibles
- Access Restriction:
- Restricted for use by site license.
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