The subject of intangible property under the federal tax laws is somewhat misunderstood. Many errors of an important nature have undoubtedly been made in reference thereto. The purpose of this paper is to point out the situations as they often exist and to give practical suggestions as to how to handle them insofar as authorized by the law and the treasury decisions and regulations.
Goodwill and Other Nondepreciable and Depreciable Intangible Property as Invested Capital,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol17/iss4/2