# Application of the Anti-Churning Rules for Amortization of Intangibles in Partnerships
> **IRS** · Final regulations. · Published 2000-11-20 · Effective 2000-11-20 · 65 FR 69667
## Document
- **Document number:** 00-29524
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 69667
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-11-20
- **Effective date:** 2000-11-20
- **Treasury docket:** TD 8907
## Abstract

This document contains final regulations relating to the amortization of certain intangible property under section 197. Specifically, the regulations apply the anti-churning rules under section 197(f)(9) to partnership distributions resulting in basis adjustments under sections 732(b) and 734(b). This document also amends certain parts of the previously issued final regulations (TD 8865), including those parts that relate to the amount of a basis adjustment under sections 732(d) and 743(b) that is subject to the anti-churning rules under section 197(f)(9). The final regulations interpret the provisions of section 197(f)(9), reflecting 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/2000/11/20/00-29524/application-of-the-anti-churning-rules-for-amortization-of-intangibles-in-partnerships)
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