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.
Some specific species (not all) are listed below, excluding the extinct species. 1  The rat kangaroos, potoroos and bettongs are also not represented below: 2  Lumholtzâs Tree-kangaroo, Dendrolagus lumholtzi. 3  Grizzled Tree-kangaroo, Dendrolagus inustus. 4  Bennettâs Tree-kangaroo, Dendrolagus bennettianus. 5  Ursine Tree-kangaroo, Dendrolagus ursinus.