{"data":{"id":"us/26-cfr-1.167-l-4","jurisdiction":"us","citation":"26 CFR 1.167(l)-4","heading":"(l)-4 Public utility property; election to use asset depreciation range system.","body":"(a) Application of section 167(l) to certain property subject to asset depreciation range system. If the taxpayer elects to compute depreciation under the asset depreciation range system described in § 1.167(a)-11 with respect to certain public utility property placed in service after December 31, 1970, see § 1.167(a)-11(b) (6).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"90afbc3998601da75865b2dd31ef662143c39c1041e9c5aea01cf0d6a3aba23a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.167-l-3","next":"us/26-cfr-1.167-m-1"},"notice":"GroundRules: Original legal text. Not legal advice."}