{"abstract":"This document contains proposed regulations relating to the amortization of certain intangible property. The proposed 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. This document also provides notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1997/01/16/97-866.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"62 FR 2336","comment_url":null,"comments_close_on":"1997-04-16","correction_of":null,"corrections":[],"dates":"Comments must be received by April 16, 1997. Requests to appear and outlines of oral comments to be presented at the public hearing scheduled for May 15, 1997, must be received by April 24, 1997.","disposition_notes":null,"docket_ids":["REG-209709-94"],"dockets":[],"document_number":"97-866","effective_on":null,"end_page":2354,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1997/01/16/97-866/amortization-of-intangible-property","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/97-866?publication_date=1997-01-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1997-01-16/97-866/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":187,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1997-01-16/pdf/97-866.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1997-01-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1997/01/16/97-866.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":{"checked_regulationsdotgov_at":"2011-09-20T23:02:31Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2336,"subtype":null,"title":"Amortization of Intangible Property","toc_doc":null,"toc_subject":null,"topics":[],"type":"Proposed Rule","volume":62}