26 C.F.R. § 1.167(i)-1. - § 1.167(i)-1 Depreciation of Improvements in the Case of Mines, Etc.

Current as of January 1, 1970

Section 1.167(i)-1 - § 1.167(i)-1 Depreciation of Improvements in the Case of Mines, Etc.Section 1.167(i)-1 - § 1.167(i)-1 Depreciation of Improvements in the Case of Mines, Etc.

Section 1.167(h)-1 - § 1.167(h)-1 Life Tenants and Beneficiaries of Trusts and Estates.Section 1.167(l)-1 - § 1.167(l)-1 Limitations on Reasonable Allowance in Case of Property of Certain Public Utilities.

§ 1.167(i)-1 Depreciation of improvements in the case of mines, etc.

Property used in the trade or business or held for the production of income which is subject to the allowance for depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property subject to the allowance for depreciation under section 167. The preceding sentence shall not limit the allowance for depreciation otherwise allowable under section 611.

[T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated, T.D. 6712, 29 FR 3653, Mar. 24, 1964]

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