United States · Bill · S
S. 1245 (102nd)
Amortization of Intangibles Clarification Act of 1991
Introduced
6 June 1991
Last action
28 April 1992 · Committee
Status
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Sponsors
Sen. Daschle, Thomas A. [D-SD], Sen. Symms, Steven D. [R-ID], Sen. Burdick, Quentin N. [D-ND], Sen. Hatfield, Mark O. [R-OR], Sen. Ford, Wendell H. [D-KY], Sen. Harkin, Tom [D-IA], Sen. Wallop, Malcolm [R-WY], Sen. Inouye, Daniel K. [D-HI], Sen. Bumpers, Dale [D-AR], Sen. Pryor, David H. [D-AR], Sen. Hollings, Ernest F. [D-SC], Sen. Pressler, Larry [R-SD], Sen. Cochran, Thad [R-MS], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Brown, Hank [R-CO], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Kohl, Herb [D-WI], Sen. Grassley, Chuck [R-IA], Sen. Burns, Conrad R. [R-MT], Sen. Helms, Jesse [R-NC]
Subjects
Taxation
Source updated
26 August 2025
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 June 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
6 June 1991
Introduced
Introduced in Senate
Source: IntroReferral
28 March 1992
Committee
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Source: Committee
28 April 1992
Committee
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · — · Download file
Documents
2 official files
Introduced in Senate (text)
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Leesvertaling
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Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 6 June 1991
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
- Sen. Symms, Steven D. [R-ID] · R · Sponsor
- Sen. Burdick, Quentin N. [D-ND] · D · Cosponsor
- Sen. Hatfield, Mark O. [R-OR] · R · Cosponsor
- Sen. Ford, Wendell H. [D-KY] · D · Cosponsor
- Sen. Harkin, Tom [D-IA] · D · Cosponsor
- Sen. Wallop, Malcolm [R-WY] · R · Cosponsor
- Sen. Inouye, Daniel K. [D-HI] · D · Cosponsor
- Sen. Bumpers, Dale [D-AR] · D · Cosponsor
- Sen. Pryor, David H. [D-AR] · D · Cosponsor
- Sen. Hollings, Ernest F. [D-SC] · D · Cosponsor
- Sen. Pressler, Larry [R-SD] · R · Cosponsor
- Sen. Cochran, Thad [R-MS] · R · Cosponsor
- Sen. Riegle, Donald W., Jr. [D-MI] · D · Cosponsor
- Sen. Brown, Hank [R-CO] · R · Cosponsor
- Sen. Kasten, Robert W., Jr. [R-WI] · R · Cosponsor
- Sen. Kohl, Herb [D-WI] · D · Cosponsor
- Sen. Grassley, Chuck [R-IA] · R · Cosponsor
- Sen. Burns, Conrad R. [R-MT] · R · Cosponsor
- Sen. Helms, Jesse [R-NC] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1245
- Open data entity: https://api.congress.gov/v3/bill/102/s/1245
- us · 102-s-1245 · source updated 26 August 2025