S 1245
102th Congress
Senate
Taxation
Business valuation
Depreciation and amortization
Income tax
Tax deductions
Amortization of Intangibles Clarification Act of 1991
Introduced: June 6, 1991
See on congress.gov
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 1992
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Mar 28, 1992
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Jun 6, 1991
Read twice and referred to the Committee on Finance.
Jun 6, 1991
Introduced in Senate
Plain-English summary
Amortization of Intangibles Clarification Act of 1991 - Amends the Internal Revenue Code to allow the amortization of customer based, market share, and similar intangible items for purposes of the depreciation deduction.
What's happening now
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Committees of jurisdiction
1
Cosponsors
1