26 CFR · Internal Revenue
§ 1.168(d)-0 — Table of contents for the applicable convention rules.
eCFR · current through Aug 10, 2026
§ 1.168(d)-0 Table of contents for the applicable convention rules. This section lists the major paragraphs in § 1.168(d)-1. § 1.168(d)-1 Applicable conventions—Half-year and mid-quarter conventions.
(a)In general.
(b)Additional rules for determining whether the mid-quarter convention applies and for applying the applicable convention.
(1)Property described in section 168(f).
(2)Listed property.
(3)Property placed in service and disposed of in the same taxable year.
(4)Aggregate basis of property.
(5)Special rules for affiliated groups.
(6)Special rule for partnerships and S corporations.
(7)Certain nonrecognition transactions.
(c)Disposition of property subject to the half-year or mid-quarter convention.
(1)In general.
(2)Example.
(d)Effective date.
[T.D. 8444,
Free access — add to your briefcase to read the full text and ask questions with AI
26 C.F.R. § 1.168(d)-0 (Table of contents for the applicable convention rules.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1.168
26 C.F.R. § 1.168
Nearby Sections
11
§ 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(i)-1
General asset accounts.§ 1.168(i)-2
Lease term.