Treasury Regulations (26 C.F.R.)
26 CFR § 1.168(d)-0
Table of contents for the applicable convention rules.
This section lists the major paragraphs in § 1.168(d)-1.
(a) In general.
(b) Additional rules for determining whether the mid-quarter convention applies and for applying the applicable convention.
(1) Property described in section 168(f).
(2) Listed property.
(3) Property placed in service and disposed of in the same taxable year.
(4) Aggregate basis of property.
(5) Special rules for affiliated groups.
(6) Special rule for partnerships and S corporations.
(7) Certain nonrecognition transactions.
(c) Disposition of property subject to the half-year or mid-quarter convention.
(1) In general.
(2) Example.
(d) Effective date.
[T.D. 8444, 57 FR 48981, Oct. 29, 1992]
Source: view the official text
In this part (40 sections)
- 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…
- 1.168A-1 · Amortization of emergency facilities; general rule.
- 1.168A-2 · Election of amortization.
- 1.168A-3 · Election to discontinue amortization.
- 1.168A-4 · Definitions.