Intangible property which is subject to amortization is described in 26 U.S.C. Â§Â§ 197(c)(1) and 197(d) and must be property held either for use in a trade, business, or for the production of income.
The four most common species are the red kangaroo, the eastern grey kangaroo, the western grey kangaroo, and the antilopine kangaroo. 7. There are a number of kangaroo species that live in trees. Unsurprisingly, they are commonly referred to as tree kangaroos.
These are: 1  The Red Kangaroo (Macropus rufus) - This is the largest marsupial in the world and the most common in Australia. 2  The Eastern Grey Kangaroo (Macropus giganteus) - This species ranges over the fertile eastern part of the continent.