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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.167(m)-1: (m)-1 Class lives.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

(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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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