{"data":{"id":"us/26-cfr-1.167-a-13t","jurisdiction":"us","citation":"26 CFR 1.167(a)-13T","heading":"(a)-13T Certain elections for intangible property (temporary).","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c579875bd9a7b2dafbe6ef62f7b27c721b6dc3ede92ff32341982c51dee7418d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.167-a-12","next":"us/26-cfr-1.167-a-14"},"notice":"GroundRules: Original legal text. Not legal advice."}