supplier-based intangible
Defined in 1 place of the United States Code.
The term “supplier-based intangible” means any value resulting from future acquisitions of goods or services pursuant to relationships (contractual or otherwise) in the ordinary course of business with suppliers of goods or services to be used or sold by the taxpayer.
Source
- 1994–present26 U.S.C. § 197Internal Revenue Code · Amortization of goodwill and certain other intangibles · for purposes of this section