other · IRS · Rule · Published 2000-01-25 · Effective 2000-01-25 · 65 FR 3820
Document
Document number
00-1380
Federal Register citation
65 FR 3820
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-01-25
Effective date
2000-01-25
Treasury docket
TD 8865
Abstract
This document contains final regulations relating to the amortization of certain intangible property. The final regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 (OBRA '93) and affect taxpayers who acquired intangible property after August 10, 1993, or made a retroactive election to apply OBRA '93 to intangibles acquired after July 25, 1991.