Page 471 - Large Business IRS Training Guides

2017 TCJA
– Definition of Intangible Property

“intangible
2017 TCJA revised the definition of
property” under IRC 936(h)(3)(B) to expressly

include:

• Goodwill

• Going Concern Value

• Workforce in place and

• Any other item the value or potential value of

attributable to tangible property or
which is not

the services of any individual.

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