Par. 2. Sec. 1.167(a)-13 is added to read as follows:
For rules applying the elections under sections 13261(g) (2) and (3) of the Omnibus Budget Reconciliation Act of 1993 to intangible property described in section 167(f), see Sec. 1.197-1.
Par. 2. Sec. 1.167(a)-13 is added to read as follows:
For rules applying the elections under sections 13261(g) (2) and (3) of the Omnibus Budget Reconciliation Act of 1993 to intangible property described in section 167(f), see Sec. 1.197-1.