Amortization Code Sections

Section 169 – Pollution Control Facilities

Section 171 – Certain Bond Premiums

Section 173 – Circulation Expenditures

Section 174 – Research and Experimental Expenditures

Section 178 – Cost of Acquiring a Lease

Section 194 – Qualified Reforestation and Reforestation Costs

Section 195 – Business Start-up Costs

Section 197 – Goodwill, Patent, License, Permit, Trade Mark, etc.

Section 248 – Organizational Costs for a Corporation

Section 263 – Intangible Drilling and Development Costs

Section 616 – Mining Exploration and Development Costs

Section 617 – Mining Exploration and Development Costs

Section 709 – Organizational Costs for a Partnership

Section 1400 – Qualified Revitalization Expenditures

Additional Information:

Form 4562 Instructions

Updated on September 8, 2020

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