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107 STAT. 538 PUBLIC LAW 103-66—AUG. 10, 1993 **(ii) TIME FOR MAKING DETERMINATION.—A person shall be treated as related to another person if such relationship exists immediately before or immediately after the acquisition of the intangible involved. "(D) ACQUISITIONS BY REASON OF DEATH.—Subpara- graph (A) shall not apply to the acquisition of any property by the taxpayer if the basis of the property in the hands of the taxpayer is determined imder section 1014(a). "(E) SPECIAL RULE FOR PARTNERSHIPS.—With respect to any increase in the basis of partnership property under section 732, 734, or 743, determinations imder this para- graph shall be made at the partner level and each partner shall be treated as having owned and used such partner's proportionate share of the partnership assets. "(F) ANTI-ABUSE RULES.—The term 'amortizable section 197 intangible' does not include any section 197 intangible acquired m a transaction, one of the principal purposes of which is to avoid the requirement of subsection (cXD that the intangible be acquired after the date of the enact- ment of this section or to avoid the provisions of subpara- graph (A). "(g) REGULATIONS.—^The Secretary shall prescribe such regula- tions as may be appropriate to carry out the purposes of this section, including such regulations as may be appropriate to prevent avoidance of the purposes of this section through related persons or otherwise." (b) MODIFICATIONS TO DEPRECIATION RULES.— (1) TREATMENT OF CERTAIN PROPERTY EXCLUDED FROM SEC- 26 use 167. TioN 197.—Section 167 (relating to depreciation deduction) is amended by redesignating subsection (i) as subsection (g) and by inserting after subsection (e) the following new subsection: "(f) TREATMENT OF CERTAIN PROPERTY EXCLUDED FROM SEC- TION 197.— "(1) COMPUTER SOFTWARE.— "(A) IN GENERAL.—If a depreciation deduction is allow- able under subsection (a) with respect to any computer software, such deduction shall be computed by using the straight line method and a useful life of 36 months. '\B) COMPUTER SOFTWARE.—For purposes of this sec- tion, the term 'computer software' has the meaning given to such term by section 197(e)(3XB); except that suoi term shall not include any such software which is an amortizable section 197 intangible. "(2) CERTAIN INTERESTS OR RIGHTS ACQUIRED SEPA- RATELY.—If a depreciation deduction is allowable under sub- section (a) with respect to any property described in subpara- graph (B), (C), or (D) of section 197(eX4), such deduction shall be computed in accordance with regulations prescribed by the Secretary. "(3) MORTGAGE SERVICING RIGHTS.—If a depreciation deduc- tion is allowable imder subsection (a) with respect to any right described in section 197(eX7), such deduction shall be computed by using the straight line method and a useftil life of 108 months. (2) ALLOCATION OF BASIS IN CASE OF LEASED PROPERTY.— Subsection (c) of section 167 is amended to read as follows: "(c) BASIS FOR DEPRECIATION.—