customer-based intangible

(2) Customer-based intangible (A) In general The term “customer-based intangible” means— (i) composition of market, (ii) market share, and (iii) any other value resulting from future provision of goods or services pursuant to relationships (contractual or otherwise) in the ordinary course of business with customers. (B) Special rule for financial institutions In the case of a financial institution, the term “customer-based intangible” includes deposit base and similar items.


26 USC § 197(d)(2)

Scoping language

For purposes of this section
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