### Question
How is the "straight line recovery of intangibles" defined?


### Answer
The term **straight line recovery of intangibles** is defined in *26 U.S.C. § 57* as follows -

> any method which would be permitted for purposes of determining cost depletion with respect to such well and which is selected by the taxpayer for purposes of subsection (a)(2)

#### Citation:
  - *26 U.S.C. § 57*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

