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Applying the 15-year amortization regs. for intangibles in a partnership setting

Philip F. Postlewaite & John S. Pennell

Journal of Taxation2000article
ABDC B
Weight
0.26

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Cite this paper

@article{philip2000,
  title        = {{Applying the 15-year amortization regs. for intangibles in a partnership setting}},
  author       = {Philip F. Postlewaite & John S. Pennell},
  journal      = {Journal of Taxation},
  year         = {2000},
}

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Applying the 15-year amortization regs. for intangibles in a partnership setting

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.