Implements § 167Open in workspace
Reg. § 1.167(a)-13T Certain elections for intangible property (temporary).
26 CFR § 1.167(a)-13TeCFR, current through 2026-07-14
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 , see .
[59 FR 11922, Mar. 15, 1994]
Source: decipher.legal/cfr/26/1.167(a)-13T · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14