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Tax Neutrality and the Tax Treatment of Purchased Intangibles

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  • Gravelle, Jane G.
  • Taylor, Jack

Abstract

Numerous IRS/taxpayer disputes about the amortization periods for purchased intangibles have led to proposals for legislation to establish statutory amortization periods. Should Congress decide to legislate in this area, this economic analysis suggests that the simplest alternative - a single period for all purchased intangibles - is also correct to provide equal treatment for different types of intangibles.

Suggested Citation

  • Gravelle, Jane G. & Taylor, Jack, 1992. "Tax Neutrality and the Tax Treatment of Purchased Intangibles," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 77-88, March.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:1:p:77-88
    DOI: 10.1086/NTJ41788947
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    Cited by:

    1. Contractor, Farok J. & Ra, Wonchan, 2000. "Negotiating alliance contracts: Strategy and behavioral effects of alternative compensation arrangements," International Business Review, Elsevier, vol. 9(3), pages 271-299, June.

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