Treasury Regulations (26 C.F.R.)
26 CFR § 1.167(l)-4
Public utility property; election to use asset depreciation range system.
Official textecfr.govlast amended
(a) Application of section 167(l) to certain property subject to asset depreciation range system. If the taxpayer elects to compute depreciation under the asset depreciation range system described in § 1.167(a)-11 with respect to certain public utility property placed in service after December 31, 1970, see § 1.167(a)-11(b) (6).
[T.D. 7128, 36 FR 11939, June 23, 1971. Redesignated by T.D. 7315, 39 FR 20203, June 7, 1974]
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In this part (40 sections)
- 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.
- 1.167(h)-1 · Life tenants and beneficiaries of trusts and estates.
- 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…
- 1.167(l)-2 · Public utility property; election as to post-1969 property…
- 1.167(l)-3 · Multiple regulation, asset acquisitions, reorganizations,…
- 1.167(l)-4 · Public utility property; election to use asset…
- 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…
- 1.168(h)-1 · Like-kind exchanges involving tax-exempt use property.
- 1.168(i)-0 · Table of contents for the general asset account rules.
- 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…
- 1.168(i)-4 · Changes in use.
- 1.168(i)-5 · Table of contents.
- 1.168(i)-6 · Like-kind exchanges and involuntary conversions.
- 1.168(i)-7 · Accounting for MACRS property.
- 1.168(i)-8 · Dispositions of MACRS property.
- 1.168(j)-1T · Questions and answers concerning tax-exempt entity…
- 1.168(k)-0 · Table of contents.
- 1.168(k)-1 · Additional first year depreciation deduction.