What is a 197 intangible? How do taxpayers recover the costs of these intangibles? How do taxpayers

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What is a §197 intangible? How do taxpayers recover the costs of these intangibles?

How do taxpayers recover the cost of a §197 intangible that expires

(such as a covenant not to compete)?

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McGraw-Hill's Taxation Of Individuals

ISBN: 9781259729027

2017 Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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