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 about  65 types of kangaroo. All but the tree-kangaroos are native to Australia alone. There are many varieties of kangaroo which come under the heading of macropod. Members of the macropod family are characterised by their big feet (macropod means great-footed), their front pouches, and the fact that they move primarily by hopping.