26 CFR · Internal Revenue
§ 1.167(l)-4 — Public utility property; election to use asset depreciation range system.
26 CFR § 1.167(l)-4
This text of 26 C.F.R. § 1.167(l)-4 (Public utility property; election to use asset depreciation range system.) 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(l)-4 (2026).
Text
§ 1.167(l)-4 Public utility property; election to use asset depreciation range system.
(a)Application of section 167(l) to certain property subject to asset depreciation range system. If the taxpayer elects to compute depreciation under the asset depreciation range system described in § 1.167(a)-11 with respect to certain public utility property placed in service after December 31, 1970, see § 1.167(a)-11(b) (6).
(Sec. 167 of the Internal Revenue Code of 1954 (26 U.S.C. 167) and sec. 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 7805))
[T.D. 7128, 36 FR 11939, June 23, 1971. Redesignated by T.D. 7315, 39 FR 20203, June 7, 1974]
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Related
Nearby Sections
11
§ 1.167(l)-2
Public utility property; election as to post-1969 property representing growth in capacity.§ 1.167(m)-1
Class lives.§ 1.168-5
Special rules.§ 1.168(a)-1
Modified accelerated cost recovery system.§ 1.168(b)-1
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Bluebook (online)
26 C.F.R. § 1.167(l)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.167(l)-4.