Itemized Deductions for Individuals and Corporations

§ 1.167(m)-1 Class lives.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

(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.

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

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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