Intangibles Amortization Clarification Act of 1991

openUnited States· United States Congress· EN

Introduced

18 March 1991

Last action

5 October 1992 · Committee

Status

See H.R.11.

Sponsors

Rep. Vander Jagt, Guy [R-MI-9], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Valentine, Tim [D-NC-2], Rep. Zeliff, William H., Jr. [R-NH-1], Rep. Burton, Dan [R-IN-5], Rep. Dickinson, William L. [R-AL-2], Rep. Bilbray, James H. [D-NV-1], Rep. Sundquist, Don [R-TN-7], Sen. Roberts, Pat [R-KS], Sen. Johnson, Tim [D-SD], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Archer, Bill [R-TX-7], Sen. Inhofe, James M. [R-OK], Rep. Gingrich, Newt [R-GA-6], Rep. Rahall, Nick J., II [D-WV-3], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Jones, Walter B. [D-NC-1], Rep. Darden, George (Buddy) [D-GA-7], Rep. Ireland, Andrew P. [R-FL-10], Rep. Saxton, Jim [R-NJ-3], Rep. Lent, Norman F. [R-NY-4], Rep. Emerson, Bill [R-MO-8], Sen. Reed, Jack [D-RI], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Roth, Toby [R-WI-8], Rep. Derrick, Butler C. [D-SC-3], Rep. Coble, Howard [R-NC-6], Rep. Hammerschmidt, John P. [R-AR-3], Rep. Leach, James A. [R-IA-2], Rep. Slattery, Jim [D-KS-2], Rep. Martin, David O'B. [R-NY-26], Rep. Chapman, Jim [D-TX-1], Rep. Lewis, Jerry [R-CA-41], Rep. Rinaldo, Matthew J. [R-NJ-7], Rep. Bateman, Herbert H. [R-VA-1], Rep. Morrison, Sid [R-WA-4], Rep. Johnson, Nancy L. [R-CT-5], Sen. Allard, Wayne [R-CO], Rep. Barrett, Bill [R-NE-3], Rep. Hubbard, Carroll, Jr. [D-KY-1], Rep. Lancaster, H. Martin [D-NC-3], Rep. Camp, Dave [R-MI-4], Rep. Kopetski, Mike [D-OR-5], Rep. Pallone, Frank [D-NJ-6], Rep. Lewis, John [D-GA-5], Rep. Gordon, Bart [D-TN-6], Rep. Hefner, W. G. (Bill) [D-NC-8]

Subjects

Taxation

Source updated

26 August 2025

Taxation

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Summary

Intangibles Amortization 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

18 March 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 March 1991
Introduced
Introduced in House
Source: IntroReferral
18 March 1991
Introduced
Introduced in House
Source: IntroReferral
2 October 1991
Committee
Committee Hearings Held.
Source: Committee
29 October 1991
Committee
Committee Hearings Held.
Source: Committee
5 October 1992
Committee
See H.R.11.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
View Download Open at official source
Introduced in House
summary · EN · 18 March 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → Revenue Act of 1992

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/house-bill/1456
Open data entity: https://api.congress.gov/v3/bill/102/hr/1456
us · 102-hr-1456 · source updated 26 August 2025