Br. Greenstein, THE DEPRECIATION OF CUSTOMER-BASED INTANGIBLE ASSETS AFTER NEWARK-MORNING-LEDGER, Journal of corporate taxation, 20(4), 1994, pp. 315-325
The statutory and regulatory requirements for the depreciation of inta
ngible assets is reviewed, the Newark Morning Ledger case is examined,
and the applicability of the Supreme Court's decision in that case to
other customer-based intangible assets is analyzed.