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 following species are assigned to the genus Dendrolagus 1  : Grizzled tree-kangaroo, Dendrolagus inustus; northern and western New Guinea, plus the island of Yapen, and possibly Salawati and Waigeo. 2  Lumholtz's tree-kangaroo, Dendrolagus lumholtzi; Queensland, Australia.