In addition, the period over which the section 481(a) adjustment is to be amortized
is dependent upon whether the taxpayer is using a "permissible" or an "impermissible" method prior to the change.
And since this "book-up" or additional goodwill no longer needs to amortized
, it causes an increase in earnings per share.
23, 2004, continue to be eligible to be amortized
over a period not to exceed 60 months.
Start-up expenditures and organizational expenditures (including expenditures to organize a partnership) may be amortized
over a period of not less than 60 months.
Any excess of the carrying amount of the investment over its estimated residual value (calculated at the end of the last period in which tax credits are allocated to the investor without reflecting anticipated inflation) should be amortized
during the periods in which tax credits are allocated to the investor.
Under its new policy, capitalized costs will be amortized
over a three-year minimum expected policy life.
Y claimed that the covenant should be amortized
for five years, over the life of the agreement, and not under the Sec.
Generally, capitalized costs incurred by a borrower are amortized
ratably over the term of the loan to which the costs relate.
Previously, part of a business's purchase price could be allocated to intangible assets and amortized
for tax purposes only if their value and life could be ascertained accurately.
On its return, the taxpayer had amortized
the remarketing payment on a straight-line basis from the bond's original issue date until its stated maturity date.
91 should be netted against the related credit card fee, if any, an the net amount should be amortized
on a straight-line basis over the privilege period.
99-23, which concluded that costs incurred in searching for or investigating an active trade or business to determine whether to enter that business are investigatory costs, amortized