Home › CFR › Title 26 › Part 1 › §1.167(m)-126 CFR §1.167(m)-1 — (m)-1 Class lives.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)For rules regarding the election to use the class life system authorized by section 167(m), see the provisions of § 1.167(a)-11.