Tax Accounting, GAAP Accounting, Taxes, and Goodwill

There are some accounting questions that I've never managed to figure out, and I hope that you experts here would be able to address this. I've found that even some of the more complicated models like macabus do not address this issue

1) In an equity purchase deal, a DTL is created upon asset write ups, due to the differences between GAAP and Taxable books. (ie. the write ups can be depreciated on a GAAP basis, but not on a tax basis). However, I also know that Goodwill is not amortizable on a GAAP basis, but is amortizable (15 years) on a tax basis. Why is there no DTA created when conducting purchase price allocation (in most lbo models I've seen)

2) If the answer to the above is such that there is no DTA created, how do you reconcile the tax and GAAP basis for this tax saving created from goodwill amortization? If goodwill is amortized for 15 years on a taxable basis but not on a gaap basis, the taxable income on a tax basis is less than that of GAAP, creating a tax shield. Where does this difference register if there is no DTA created?

3) How does all this flow through the 3 statements?

Many thanks in advance.

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