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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3119

Sec. 3119. 20-year amortization of goodwill and certain other intangibles

74 words·~1 min read·/bill/113/hr/1/ih/section-3119

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Subsection
(a)of section 197 is amended by striking 15-year period and inserting 20-year period . Subsection
(e)of section 197 is amended by striking paragraph
(6)and by redesignating paragraph
(7)as paragraph (6). Clause
(i)of section 197(e)(4)(D) is amended by striking 15 years and inserting 20 years . Section 167(f) is amended by striking paragraph (3). The amendments made by this section shall apply to property acquired after December 31, 2014.
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