CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.167(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)-1 1.

Code of Federal Regulations

(Sec. 167(m), 85 Stat. 508 ( 26 U.S.C. 167 ))

Code of Federal Regulations

[T.D. 7272, 38 FR 9986, Apr. 23, 1973]