| Item | Description | FY2010 | FY2011 | FY2012 |
|---|---|---|---|---|
| 1.307 | Five-Year Amortization of Certain Operating Rights
Individuals or investors in a trade or business may amortize over five years the cost of bus route, freight forwarding and certain other operating rights that have lost their economic value due to federal deregulation. For a more detailed description of this tax expenditure, see corporate excise item 2.310. Origin: Tax Reform Act of 1986, S. 243 Estimate: N.A. |
N.A. | N.A. | N.A. |
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| U.S.C | United States Code |
| M.G.L. | Massachusetts General Laws |
| Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
| ESTIMATES | All estimates are in $ millions. |