The taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed.Finally, the taxpayer could amortize the software over 36 months, beginning after the software is placed in service.he taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed.
Monkeys suddenly appeared in South America about 40 million years ago. That much everybody knows for sure. Earlier transatlantic travellers may have beaten him to it, of course: the Vikings almost certainly made the crossing, and there are claims that the Egyptians and all manner of other groups did too.
In 1492 a Spanish-based transatlantic maritime expedition led by Christopher Columbus resulted in the re-discovery of the Americas, a continent which was previously unknown in Europe, as well as the colonization of the Americas. Columbus and his crew became the first Christian to make landfall in the Americas. Columbus was an Italianâborn navigator sailing for the Crown of Castile in search of a westward route to Asia, to access the sources of spices and other oriental goods. This led to the discovery of a New World between Europe and Asia. Columbus made a total of four voyages to the Americas between 1492 and 1502, setting the stage for the European exploration and colonization of the Americas, ultimately leading to the Columbian Exchange.