United States · Bill · S
S. 1245 (102nd)
Amortization of Intangibles Clarification Act of 1991
Introduced
6 June 1991
Last action
—
Status
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-807.
Sponsors
—
Subjects
Discovery layer
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
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 6 June 1991
Sponsors
No sponsors or actors listed by the source.
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