Regulations last checked for updates: Aug 03, 2025

Title 26 - Internal Revenue last revised: Jul 11, 2025
§ 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