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Instructions for Form 926 (Rev. December 2017)
Jan 22, 2018 For each intangible transferred, enter the amount included in income under section 367(d) on the income tax return for the year of the transfer.
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Intangibles | Internal Revenue Service
Sep 11, 2024 Intangible Property is property that has value but cannot be seen or touched. It includes things such as: goodwill, business books and
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26 CFR 1.167(a)-14 - Treatment of certain intangible
This section provides rules for the amortization of certain intangibles that are excluded from section 197 (relating to the amortization of goodwill and
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