# Prop. Treas. Reg. § 1.197-1: 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. § 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).