customer-based intangible
Defined in 1 place of the United States Code.
In the case of a financial institution, the term “customer-based intangible” includes deposit base and similar items.
Source
- 1994–present26 U.S.C. § 197Internal Revenue Code · Amortization of goodwill and certain other intangibles · 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.
Source
- 1994–present26 U.S.C. § 197Internal Revenue Code · Amortization of goodwill and certain other intangibles · for purposes of this section