Treasury Regulations (26 C.F.R.)
26 CFR § 1.167(a)-5T
Application of section 1060 to section 167 (temporary).
Official textecfr.govlast amended
In the case of an acquisition of a combination of depreciable and nondepreciable property for a lump sum in an applicable asset acquisition to which section 1060 applies, the basis for depreciation of the depreciable property cannot exceed the amount of consideration allocated to that property under section 1060 and § 1.1060-1T.
[T.D. 8215, 53 FR 27043, July 18, 1988]
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In this part (40 sections)
- 1.165-8 · Theft losses.
- 1.165-9 · Sale of residential property.
- 1.165-10 · Wagering losses.
- 1.165-11 · Election to take disaster loss deduction for preceding year.
- 1.165-12 · Denial of deduction for losses on registration-required…
- 1.166-1 · Bad debts.
- 1.166-2 · Evidence of worthlessness.
- 1.166-3 · Partial or total worthlessness.
- 1.166-4 · Reserve for bad debts.
- 1.166-5 · Nonbusiness debts.
- 1.166-6 · Sale of mortgaged or pledged property.
- 1.166-7 · Worthless bonds issued by an individual.
- 1.166-8 · Losses of guarantors, endorsers, and indemnitors incurred on…
- 1.166-9 · Losses of guarantors, endorsers, and indemnitors incurred, on…
- 1.166-10 · Reserve for guaranteed debt obligations.
- 1.167(a)-1 · Depreciation in general.
- 1.167(a)-2 · Tangible property.
- 1.167(a)-3 · Intangibles.
- 1.167(a)-4 · Leased property.
- 1.167(a)-5 · Apportionment of basis.
- 1.167(a)-5T · Application of section 1060 to section 167 (temporary).
- 1.167(a)-6 · Depreciation in special cases.
- 1.167(a)-7 · Accounting for depreciable property.
- 1.167(a)-8 · Retirements.
- 1.167(a)-9 · Obsolescence.
- 1.167(a)-10 · When depreciation deduction is allowable.
- 1.167(a)-11 · Depreciation based on class lives and asset depreciation…
- 1.167(a)-12 · Depreciation based on class lives for property first…
- 1.167(a)-13T · Certain elections for intangible property (temporary).
- 1.167(a)-14 · Treatment of certain intangible property excluded from…
- 1.167(b)-0 · Methods of computing depreciation.
- 1.167(b)-1 · Straight line method.
- 1.167(b)-2 · Declining balance method.
- 1.167(b)-3 · Sum of the years-digits method.
- 1.167(b)-4 · Other methods.
- 1.167(c)-1 · Limitations on methods of computing depreciation under…
- 1.167(d)-1 · Agreement as to useful life and rates of depreciation.
- 1.167(e)-1 · Change in method.
- 1.167(f)-1 · Reduction of salvage value taken into account for certain…
- 1.167(g)-1 · Basis for depreciation.