Intangible property which is subject to amortization is described in 26 U.S.C. Â§Â§ 197(c)(1) and 197(d) and must be property held either for use in a trade, business, or for the production of income.
The four most common species are the red kangaroo, the eastern grey kangaroo, the western grey kangaroo, and the antilopine kangaroo. 7. There are a number of kangaroo species that live in trees. Unsurprisingly, they are commonly referred to as tree kangaroos.
Sources vary concerning the number of kangaroo species altogether in Australia and the tree kangaroos in both Australia and New Guinea, but the total is around 70. All but the â¦ tree-kangaroos are native to Australia alone. There are many varieties of kangaroo which come under the heading of macropod. The Western Grey Kangaroo (Macropus fuliginosus) - This species is found in the southern part of west Australia, near the coast of South Australia and the Darling River basin. 2  The Antilopine Kangaroo (Macropus antilopinus) - This species is found in the far north of Australia.