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United States · Bill · HR

H.R. 1456 (102nd)

Intangibles Amortization Clarification Act of 1991

openUnited States· United States Congress· EN

Introduced

18 March 1991

Last action

Status

See H.R.11.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

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.

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2 official files

Introduced in House (text)

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