Amortization. Include amortization in this part. For amortization that begins in 2014, you must complete and attach Form 4562. You can elect to amortize such costs as:
- The cost of pollution-control facilities;
- Amounts paid for research and ex-perimentation;
- Qualified revitalization expendi-tures;
- Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names; or
- Goodwill and certain other intangi-bles.
In most cases, you cannot amortize real property construction period interest and taxes. Special rules apply for allo-cating interest to real or personal proper-ty produced in your trade or business.
For a complete list, see the instruc-tions for Form 4562, Part VI.