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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.167(a)-13T>. Interprets 26 U.S.C. § 167.

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]