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.
Types of Kangaroos. There are many varieties of kangaroo which come under the heading of âmacropodâ. Members of the macropod family are characterised by their big feet (âmacropodâ means âgreat-footedâ), their front pouches, and the fact that they move primarily by hopping. There are four main species that are commonly called kangaroo. 1  These are: 2  The Red Kangaroo (Macropus rufus) â This is the largest marsupial in the world and the most common in Australia. 3  The Eastern Grey Kangaroo (Macropus giganteus) â This species ranges over the fertile eastern part of the continent.