Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, And H.R. 563) : Scheduled for Hearings Before the Committee On Ways And Means On October 2 And 29, 1991 Jcs-14-91
The book Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, And H.R. 563) : Scheduled for Hearings Before the Committee On Ways And Means On October 2 And 29, 1991 Jcs-14-91 was written by author United States. Congress. Joint Committee On Taxation Here you can read free online of Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, And H.R. 563) : Scheduled for Hearings Before the Committee On Ways And Means On October 2 And 29, 1991 Jcs-14-91 book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, And H.R. 563) : Scheduled for Hearings Before the Committee On Ways And Means On October 2 And 29, 1991 Jcs-14-91 a good or bad book?
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v. Commissioner, 55 T.C. 1107, 1117 (1971), aff'd. per curiam, 483 F.2d 1398 (9th Cir. 1973). 52 309 F.2d 279 (3rd Cir. 1962), cert, denied, 372 U.S. 935. 15 example, in Forward Communications Corp. v. United States,^^ the Court of Claims held that amounts allocated to advertising con- tracts acquired in the purchase of a television station could not be deducted over the stated period of the contracts because of difficul- ties of identifying values and because of the likelihood that the con- tr...acts might be renewed. Similarly, in ThriftiCheck Service Corpo- ration V. Commissioner, the Second Circuit Court held that amounts allocated to 200 customer contracts of an acquired busi- ness were not amortizable. A reasonable determination of the life of any benefits provided by the contracts could not be made, given the combination of provisions for cancellation and automatic re- newal in the contracts and the history and prospect of continuing relations with the customers beyond the initial term and first re- newal period in the contracts.
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