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§ 1.167(m)-1 Part 1: Income Taxes

§ 1.167(m)-1  Class lives.

§ 1.167(m)-1(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]
Citation
26 C.F.R. § 1.167(m)-1
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