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26 CFR · Internal Revenue

§ 1.167(m)-1 — Class lives.

26 CFR § 1.167(m)-1
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.167(m)-1 (Class lives.) 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(m)-1 (2026).

Text

§ 1.167(m)-1 Class lives.

(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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Related

§ 167
26 U.S.C. § 167

Nearby Sections

11
§ 1.167(i)-1
Depreciation of improvements in the case of mines, etc.
§ 1.167(l)-1
Limitations on reasonable allowance in case of property of certain public utilities.
§ 1.167(l)-2
Public utility property; election as to post-1969 property representing growth in capacity.
§ 1.167(l)-3
Multiple regulation, asset acquisitions, reorganizations, etc.
§ 1.167(l)-4
Public utility property; election to use asset depreciation range system.
§ 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.
§ 1.168(d)-0
Table of contents for the applicable convention rules.
§ 1.168(d)-1
Applicable conventions—half-year and mid-quarter conventions.

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Bluebook (online)
26 C.F.R. § 1.167(m)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.167(m)-1.
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