1. Regulations
  2. title 26
  3. chapter I-i2
  4. part 1
  5. subjgrp 4
  6. § 1.167a-13T

View all text of Subjgrp 4 [§ 1.161-1 - § 1.169-4]

§ 1.167(a)-13T - Certain elections for intangible property (temporary).

For rules applying the elections under section 13261(g) (2) and (3) of the Omnibus Budget Reconciliation Act of 1993 to intangible property described in section 167(f), see § 1.197-1T.

[59 FR 11922, Mar. 15, 1994]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.167