26 CFR · Internal Revenue
§ 1.168(i)-0 — Table of contents for the general asset account rules.
eCFR · current through Aug 10, 2026
§ 1.168(i)-0 Table of contents for the general asset account rules. This section lists the major paragraphs contained in § 1.168(i)-1. § 1.168(i)-1 General asset accounts.
(a)Scope.
(b)Definitions.
(1)Unadjusted depreciable basis.
(2)Unadjusted depreciable basis of the general asset account.
(3)Adjusted depreciable basis of the general asset account.
(4)Building.
(5)Expensed cost.
(6)Mass assets.
(7)Portion of an asset.
(8)Remaining adjusted depreciable basis of the general asset account.
(9)Structural component.
(c)Establishment of general asset accounts.
(1)Assets eligible for general asset accounts.
(i)General rules.
(ii)Special rules for assets generating foreign source income.
(2)Grouping assets in general asset accounts.
(i)General rules.
(ii)Spec
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Related
§ 1.168
26 C.F.R. § 1.168
Nearby Sections
11
§ 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.§ 1.168(i)-3
Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.§ 1.168(i)-4
Changes in use.§ 1.168(i)-5
Table of contents.