...intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of which can be estimated from experience with reasonable certainty, such intangible asset may be the subject of a depreciation...

...same person or are two or more related persons. Section 1.167(a)-3 of the regulations provides that if an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Rev. Rul. 68-636, 1968-2 CB 92, concludes, in part, that a covenant not to...

...the production of income. Section 1.167(a)-3 of the Income Tax Regulations provides, in part, that if an intangible asset is known from experience or...which can be estimated with reasonable accuracy, such intangible asset can be the subject of a depreciation allowance. In order for the taxpayer in the instant...

...the depreciation deduction. Section 1.167(a)-3 of the regulations provides in pertinent part, that TION AND EXPORTATION ¡ IMPORTATION §179.111 Procedure. , (a) No firearm shall be imported or , brought which can be estimated with reasonable accuracy, such intangible asset can be the subject of a depreciation...

...probable future developments. Section 1.167(a)-3 of the regulations sets forth the general rule that if an intangible asset is known from experience or other factors to be of use in a trade or in the production of income for a limited period, the length of which can be estimated with...

...income. Section 1.167(a)-3 of the Income Tax Regulations provides in part, as follows: Intangibles. If an intangible asset is known from experience or other factors to be of vise in the business or in the production of income for only a limited period, the length of which...

...Section 1.167(a)-3, Income Tax Regs., provides that an intangible asset may be amortized if the— intangible asset is known from experience or other...of which can be estimated with reasonable accuracy * * * . No deduction for depreciation is allowable with respect to goodwill or going-concern value...

...the allowance of the depreciation deduction for intangibles, as follows: Sec. 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of...

...167. It is therefore necessary for us to determine • Sec. 1.187 (a)-3, Income Tax Regs. Intangibles. If an Intangible asset Is known from experience or...Income for only a limited period, the length of which no be estimated with reasonable accuracy, such an Intangible asset may be the subject of a depredation...

...Tax Regs., provides, with regard to the amortization of intangibles : Sec. 1.167 (a) -3. Intangibles. If an intangible asset is known from experience or...or in the production of income for only a limited i*riod. the length of which can be estimated with reasonable accuracy, such an intangible asset may...