Assertion: appellation | /r/CapableOf | qualify as irc
Facets:
value: § 197 assets
type: OTHER
Source sentences:
text: As many of you know, almost immediately after IRC § 197 was enacted, I maintained that appellations qualify as IRC § 197 assets.
text: The CCM determined that appellations qualify as IRC § 197 assets based on IRC § 197(d)(1)(D) which treats as a IRC § 197 intangible “any license, permit, or other right granted by a governmental unit.