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Sale Of Domain Name Capital Gain. In the CCA a company acquired internet domain names on two separate occasions. I will leave this discussion for followup if that applies to you.
Although there are some. Lets say I manage to sell the domain for 60k. All times are ET.
5 years ago I registered a domain with a couk.
In the CCA a company acquired internet domain names on two separate occasions. 263 as intangible assets and that those costs should be amortized under Sec. This is considered a sale because you have lost your ownership rights for the property. Essentially the IRS determined that the costs of acquiring domain names are to be capitalized under Sec.