§ 1.168(d)-0 Table of contents for the applicable convention rules.

This section lists the major paragraphs in § 1.168(d)-1.

§ 1.168(d)-1 Applicable conventions—Half-year and mid-quarter conventions. (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]