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.
There are more kangaroos than people in Australia. The four species of kangaroo that are commercially harvested have very large populations. None is threatened or endangered. The Red kangaroo, Eastern grey kangaroo and Western grey kangaroo are the most abundant species and make up over 90 per cent of the commercial harvest. Their combined population size has fluctuated between 15 and 50 million animals over the past 25 years in the harvested areas, depending on seasonal conditions..