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All of the following are Sec.197 intangible assets except a. Trademark b.Liquor license c.Covenant not to compete acquired in the purchase of the assets of

All of the following are Sec.197 intangible assets except

a. Trademark

b.Liquor license

c.Covenant not to compete acquired in the purchase of the assets of a business

d. Any interest in a corporation, partnership, trust or estate.

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