1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Itemized Deductions for Individuals and Corporations
  6. 26 CFR § 1.167(a)-13T
26 CFR § 1.167(a)-13T
Certain elections for intangible property (temporary)
June 25, 2020
CFR

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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§ 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971
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§ 1.167(a)-14 Treatment of certain intangible property excluded from section 197

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