26 CFR 1.167 - Certain elections for intangible property (temporary).

Regulations last checked for updates: Jun 27, 2026

Title 26 - Internal Revenue last revised: Jun 12, 2026

View all text of Part 1 [§ 1.141-0 - § 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

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