Topics Amortizing costs of section 197 intangibles Amortizing costs of going into business Amortizing reforestation costs Amortizing costs of pollution control facilities Amortizing costs of research and experimentation Amortizing bond premiums Amortizing the cost of getting a lease Useful Items Publication 544  Sales and Other Dispositions of Assets 550  Investment Income and Expenses 946  How To Depreciate Property Form (and Instructions) 3468  Investment Credit 4562  Depreciation and Amortization 6251  Alternative Minimum Tax--Individuals