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.
1 Millions of African slaves were brought to Latin America from the 16th century onward, the majority of whom were sent to the Caribbean region and Brazil. 2  Today, people identified as Black are most numerous in Brazil (more than 10 million) and in Haiti (more than 7 million).