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.
The Western Grey Kangaroo (Macropus fuliginosus) â This species is found in the southern part of west Australia, near the coast of South Australia and the Darling River basin. The Antilopine Kangaroo (Macropus antilopinus) â This species is found in the far north of Australia. They inhabit grassy plains and woodlands. Other species of kangaroos are smaller, and they include: 1  Wallabies, including different species of rock-wallaby, brush wallaby and swamp wallaby. 2  Quokkas, once thought to be a type of wallaby, but now regarded as another separate group. 3  Musky-rat kangaroo (the smallest of all kangaroos)