32 results for "167"

§ 1.167(a)-1

Depreciation in general.

§ 1.167(a)-10

When depreciation deduction is allowable.

§ 1.167(a)-11

Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.

§ 1.167(a)-12

Depreciation based on class lives for property first placed in service before January 1, 1971.

§ 1.167(a)-13T

Certain elections for intangible property (temporary).

§ 1.167(a)-14

Treatment of certain intangible property excluded from section 197.

§ 1.167(a)-2

Tangible property.

§ 1.167(a)-3

Intangibles.

§ 1.167(a)-4

Leased property.

§ 1.167(a)-5

Apportionment of basis.

§ 1.167(a)-5T

Application of section 1060 to section 167 (temporary).

§ 1.167(a)-6

Depreciation in special cases.

§ 1.167(a)-7

Accounting for depreciable property.

§ 1.167(a)-8

Retirements.

§ 1.167(a)-9

Obsolescence.

§ 1.167(b)-0

Methods of computing depreciation.

§ 1.167(b)-1

Straight line method.

§ 1.167(b)-2

Declining balance method.

§ 1.167(b)-3

Sum of the years-digits method.

§ 1.167(b)-4

Other methods.

§ 1.167(c)-1

Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).

§ 1.167(d)-1

Agreement as to useful life and rates of depreciation.

§ 1.167(e)-1

Change in method.

§ 1.167(f)-1

Reduction of salvage value taken into account for certain personal property.

§ 1.167(g)-1

Basis for depreciation.

§ 1.167(h)-1

Life tenants and beneficiaries of trusts and estates.

§ 1.167(i)-1

Depreciation of improvements in the case of mines, etc.

§ 1.167(l)-1

Limitations on reasonable allowance in case of property of certain public utilities.

§ 1.167(l)-2

Public utility property; election as to post-1969 property representing growth in capacity.

§ 1.167(l)-3

Multiple regulation, asset acquisitions, reorganizations, etc.

§ 1.167(l)-4

Public utility property; election to use asset depreciation range system.

§ 1.167(m)-1

Class lives.