26 CFR · Internal Revenue
§ 1.167(i)-1 — Depreciation of improvements in the case of mines, etc.
26 CFR § 1.167(i)-1
This text of 26 C.F.R. § 1.167(i)-1 (Depreciation of improvements in the case of mines, etc.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.167(i)-1 (2026).
Text
§ 1.167(i)-1 Depreciation of improvements in the case of mines, etc.
Property used in the trade or business or held for the production of income which is subject to the allowance for depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property subject to the allowance for depreciation under section 167. The preceding sentence shall not limit the allowance for depreciation otherwise allowable under section 611.
[T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated, T.D. 6712, 29 FR 3653, Mar. 24, 1964]
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Related
§ 1.167
26 C.F.R. § 1.167
Nearby Sections
11
§ 1.167(e)-1
Change in method.§ 1.167(g)-1
Basis for depreciation.§ 1.167(l)-2
Public utility property; election as to post-1969 property representing growth in capacity.§ 1.167(m)-1
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Bluebook (online)
26 C.F.R. § 1.167(i)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.167(i)-1.