Home/CFR/Title 26/Part 1/§ 1.167(a)-13T
26 CFR · Internal Revenue

§ 1.167(a)-13T — Certain elections for intangible property (temporary).

26 CFR § 1.167(a)-13T
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.167(a)-13T (Certain elections for intangible property (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.167(a)-13T (2026).

Text

§ 1.167(a)-13T Certain elections for intangible property (temporary). 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]

Free access — add to your briefcase to read the full text and ask questions with AI

Related

§ 1.167
26 C.F.R. § 1.167
§ 1.197-1
26 C.F.R. § 1.197-1

Nearby Sections

11
§ 1.167(a)-8
Retirements.
§ 1.167(a)-9
Obsolescence.
§ 1.167(a)-10
When depreciation deduction is allowable.
§ 1.167(a)-11
Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
§ 1.167(a)-12
Depreciation based on class lives for property first placed in service before January 1, 1971.
§ 1.167(a)-13T
Certain elections for intangible property (temporary).
§ 1.167(a)-14
Treatment of certain intangible property excluded from section 197.
§ 1.167(b)-0
Methods of computing depreciation.
§ 1.167(b)-1
Straight line method.
§ 1.167(b)-2
Declining balance method.
§ 1.167(b)-3
Sum of the years-digits method.

Cite This Page — Counsel Stack

Bluebook (online)
26 C.F.R. § 1.167(a)-13T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.167(a)-13T.
View on eCFR ↗