Joint Committee on Taxation ... The election applies on a taxable year basis and may be made for any taxable year which begins before January 1, 2011. ... which a simplified procedure established under section 263A(j)(2) applies; (3) that are an amortizable section 197 intangible; ... Effective Date The provision is effective for expenses paid or incurred with respect to property placed in service in taxable anbsp;...
|Title||:||General Explanation of Tax Legislation Enacted in the 109th Congress, January 17, 2007|
|Author||:||Congress, Joint Committee on Taxation, United States. Congress. Joint Committee on Taxation|
|Publisher||:||Government Printing Office -|