straight line recovery of intangibles

(2)If the taxpayer elects with respect to the intangible drilling and development costs for any well, the term “straight line recovery of intangibles” means any method which would be permitted for purposes of determining cost depletion with respect to such well and which is selected by the taxpayer for purposes of subsection (a)(2).


26 USC § 57(b)(2)

Scoping language

for purposes of subsection
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