26 C.F.R. § 1.167(a)-13T. - § 1.167(a)-13t Certain Elections for Intangible Property (temporary).

Current as of January 1, 1970

Section 1.167(a)-13T - § 1.167(a)-13t Certain Elections for Intangible Property (temporary).Section 1.167(a)-13T - § 1.167(a)-13t Certain Elections for Intangible Property (temporary).

Section 1.167(a)-12 - § 1.167(a)-12 Depreciation Based on Class Lives for Property First Placed in Service Before January 1, 1971.Section 1.167(a)-14 - § 1.167(a)-14 Treatment of Certain Intangible Property Excluded From Section 197.

§ 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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.