Anti-Churning Rules
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Definition of Anti-Churning Rules:
Disallows amortization on section 197 intangibles and properties subject to ACRS or MACRS in order to prevent people from taking advantage of newly created tax laws by acquiring property from related parties (or for related purposes). Basically, if a property is sold with the sole intention of changing ownership on the title to benefit from new tax laws but nothing really changes in the operation or management, the .new. owner cannot take advantage of the new laws.
