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.
The kangaroo is a marsupial from the family Macropodidae (macropods, meaning large foot). In common use the term is used to describe the largest species from this family, especially those of the genus Macropus : the red kangaroo , antilopine kangaroo , eastern grey kangaroo , and western grey kangaroo . Kangaroos are endemic to Australia . The Australian government estimates that 34.3 million kangaroos lived within the commercial harvest areas of Australia in 2011, up from 25.1 million one year earlier. As with the terms  wallaroo  and  wallaby , kangaroo refers to a polyphyletic grouping of species.