1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Itemized Deductions for Individuals and Corporations
  6. 26 CFR § 1.167(m)-1
26 CFR § 1.167(m)-1
Class lives
June 25, 2020
CFR

(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.

(Sec. 167(m), 85 Stat. 508 (26 U.S.C. 167))

[T.D. 7272, 38 FR 9986, Apr. 23, 1973]

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§ 1.167(l)-4 Public utility property; election to use asset depreciation range system
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§ 1.168-5 Special rules

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