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Websites And Intangible Asset Amortization Under 26 U.S.C. § 197: A Marriage That Bears Little Fruit, Christopher H. Bowen
Websites And Intangible Asset Amortization Under 26 U.S.C. § 197: A Marriage That Bears Little Fruit, Christopher H. Bowen
Marquette Intellectual Property Law Review
Websites are not only an important part of our electronic lives, they are an important financial and business asset in their own right. With the growth of the internet as a commercial, informational, and recreational resource, companies utilize websites as an important part of their corporate financial portfolio and structure. The increased value of websites that comes from this growth has made websites a valuable asset that companies seek to use as they would other business assets. One important consideration is how the value of websites will be treated upon sale or exchange. In other words, is the website an …