26 CFR 1.167(a)-13T

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.167(a)-13T, § 1.167(a)-13T Certain elections for intangible property (temporary), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109243
Permanent ID: ys:prov:109243@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.