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Tax Break for Pedigree Winery Buyers
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...the right to use an AVA designation is a license, permit, or other right granted by a governmental unit and is not an interest in land. Therefore, the right to use an AVA designation is a §197 intangible and the amount of the vineyard's purchase price allocated by Taxpayer to the right to use the AVA designation is an amortizable §197 intangible. 

To read the full article by Greg Scott, click here

Last Updated on Tuesday, 09 November 2010 17:01
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