Partnership dissolved with less than one year in business. (2006 and 2007 partial years) They had only one intangible, their logo design. I am pretty sure the balance of the 15 year amortization deduction can be taken on the final tax return - but I can't find the IRS rule on this. And my tax software is only taking the current year amount. Can anyone confirm, deny, or tell me where to find it. Thanks.