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§ 1.167(m)-1 Class lives.

26 CFR 1.167(m)-1

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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Itemized Deductions for Individuals and Corporations
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  11. 26 CFR 1.167(m)-1
Citation26 CFR 1.167(m)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 1.167(m)-1 Class lives.

(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]