customer-based intangible
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 197 — for purposes of this section
The term “customer-based intangible” means—
(i) composition of market,
(ii) market share, and
(iii) any other value resulting from future provision of goods or services pursuant to relationships (contractual or otherwise) in the ordinary course of business with customers.
26 U.S.C. § 197 — for purposes of this section
In the case of a financial institution, the term “customer-based intangible” includes deposit base and similar items.