Asset Acquisition Statement, asset classification.

[Safire]

Filling out a form 8594, and I am not sure if patents and the right to reproduce a series of training tapes would be class VI or other. The Tax Books say "certain" of these assets would not be Section 197 intangibles. Where would I find some more info on this?

Thanks in advance for any help.

[Joe Btfsplk]

Google search

I found this using a google search: http://www.dsbcpas.com/databases/irc/ircs197.html

I typed in "Section 179 Intangibles" and found the above link plus a lot of others.