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whether you purchased off the shelf software included within the website purchase price, if you did, it would be amortizable over 3 years. Also, if you ever abandon a website, there would be a way to remedy the need to accelerate the deduction. But, in your case, you'll probably just need to amortize it over 15 years. Just be aware there may be exceptions out there. The tax code has always been in strife with itself.
The PLR concludes that: The costs of the acquired ERP software and sales tax paid on it are amortized ratably over 36 months (as specified in Code Sec. 167(f)(1) and Reg. Â§ 1.167(a)-14(b)(1)) beginning with the month the system is placed in service.