{"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/01/25/00-1380.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"65 FR 3820","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: January 25, 2000.","disposition_notes":null,"docket_ids":["TD 8865"],"dockets":[],"document_number":"00-1380","effective_on":"2000-01-25","end_page":3843,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/01/25/00-1380.xml","html_url":"https://www.federalregister.gov/documents/2000/01/25/00-1380/amortization-of-intangible-property","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-1380?publication_date=2000-01-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-01-25/00-1380/mods.xml","not_received_for_publication":null,"page_length":24,"page_views":{"count":1221,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-01-25/pdf/00-1380.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-01-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/01/25/00-1380.txt","regulation_id_number_info":{"1545-AS77":{"issue":"199910","html_url":"https://www.federalregister.gov/regulations/1545-AS77/intangible-asset-amortization","title":"Intangible Asset Amortization","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199910&RIN=1545-AS77&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AS77"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":3820,"subtype":null,"title":"Amortization of Intangible Property","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":65}