Prop. Treas. Reg. § 1.197-1 Certain elections for intangible property.

Proposed 1994-03-15 · PS-55-93 · Interprets § 197

Par. 3. Sec. 1.197-1 is added to read as follows:

(The text of this proposed section is the same as the text of Sec. 1.197-1T published elsewhere in this issue of the Federal Register).