### Question
How does Income Taxes define amortizable basis?


### Answer
Under *26 U.S.C. § 169*, **amortizable basis** is defined as:

> that portion of the adjusted basis (for determining gain) of a certified pollution control facility which may be amortized under this section

#### Citation:
  - *26 U.S.C. § 169*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

