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26 CFR §1.167(a)-13T

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.