Itemized Deductions for Individuals and Corporations

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

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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