# Prop. Treas. Reg. § 1.167(a)-13: Certain elections for intangible property.

Proposed regulation, not in force. PS-55-93, 94-5985, published 1994-03-15 <https://www.federalregister.gov/documents/1994/03/15/94-5985/certain-elections-for-intangible-property>. Interprets 26 U.S.C. § 167.

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.