federal_register: 00-1380
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-1380 | Amortization of Intangible Property | Rule | 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. | 2000-01-25 | 2000 | 1 | https://www.federalregister.gov/documents/2000/01/25/00-1380/amortization-of-intangible-property | https://www.govinfo.gov/content/pkg/FR-2000-01-25/pdf/00-1380.pdf | Treasury Department; Internal Revenue Service | 497,254 | 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... |