Amortization assumes that an asset's value will depreciate. I don't think web sites fit into that category, but you would have to talk with a tax adviser.
I buy web sites, but my CPA has never raised the issue of depreciating the sites. We just expense them and if they get sold, the entire sale price is income. It is usually in your best interest to expense something rather than depreciate it.
"Democracy is two wolves and a lamb voting on what to have for lunch. Liberty is a well-armed lamb contesting the vote." -- Benjamin Franklin