# Amortization of Intangible Property
> **IRS** · Final regulations. · Published 2000-01-25 · Effective 2000-01-25 · 65 FR 3820
## Document
- **Document number:** 00-1380
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 3820
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/25/00-1380/amortization-of-intangible-property)
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