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Code of Federal Regulations Title 26. Internal Revenue § 26.1.167(l)–4 Public utility property;  election to use asset depreciation range system

Current as of January 02, 2025 | Updated by Findlaw Staff

(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).

(Authority:  Sec. 167 of the Internal Revenue Code of 1954 (26 U.S.C. 167) and sec. 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 7805))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.167(l)–4 Public utility property;  election to use asset depreciation range system - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-167-l-4/

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