Trademarks and trade names after the RRA. (Revenue Reconciliation Act of 1993): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1995. The length of the article is 1030 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Analyzing the tax treatment of trademarks and trade names under the amortization of intangible assets provisions of IRC section 197 requires businesses to consider whether the assets must be capitalized, what amortization period to use and what additional costs to include. Such calculations can be complicated by when the asset was acquired and whether the trademark has been renewed. The IRS needs to provide further guidance on how to treat pre-1993 trademarks.

Citation Details
Title: Trademarks and trade names after the RRA. (Revenue Reconciliation Act of 1993)
Author: Annette B. Smith
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n4 Page: 225(3)

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