For purposes of ss. 71.26 (2) (a) 7. and 9. and 71.255 (2) (d) 1., “intangible expenses” include the following, to the extent that the amounts would otherwise be deductible in determining net income under the Internal Revenue Code as modified under s. 71.26 (3):
(a)#
Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
(b)#
Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
(c)#
Royalty, patent, technical, and copyright fees.
(d)#
Licensing fees.
(e)#
Other similar expenses, losses, and costs.