Treasury Regulations (26 C.F.R.)

26 CFR § 1.167(m)-1 — (m)-1 Class lives.

§ 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]

Last amended: 2026-04-13