26 CFR · Internal Revenue
§ 1.167(l)-4 — Public utility property; election to use asset depreciation range system.
eCFR · current through Aug 10, 2026
§ 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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26 C.F.R. § 1.167(l)-4 (Public utility property; election to use asset depreciation range system.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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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
Definitions.