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Old 12-07-2004, 11:55 AM  
frankfortuna
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Join Date: Aug 2002
Posts: 1,504
US tax rules pertaining to domains

The handling of domains as expenses or intangible assets seems to be a gray area. Our accountant is telling us that Section 197 pertaining to the acquisition of intangible assets may apply, resulting in a 15 year life for asset depreciation. On the other hand, some may argue that since the asset must be "renewed", that it can be capitalized or fully expensed.

Does anyone know the definitive answer to this matter?
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