Home/CFR/Title 26/Part 1/§ 1.167(m)-1
26 CFR · Internal Revenue

§ 1.167(m)-1 — Class lives.

eCFR · current through Aug 10, 2026

§ 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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