Treasury Regulations (26 C.F.R.)
26 CFR § 1.167(m)-1
Class lives.
Official textecfr.govlast amended
(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.
[T.D. 7272, 38 FR 9986, Apr. 23, 1973]
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In this part (40 sections)
- 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.
- 1.168(k)-2 · Additional first year depreciation deduction for property…