26 C.F.R. § 1.167(l)-4. - § 1.167(l)-4 Public Utility Property; Election to Use Asset Depreciation Range System.

Current as of January 1, 1970

Section 1.167(l)-4 - § 1.167(l)-4 Public Utility Property; Election to Use Asset Depreciation Range System.Section 1.167(l)-4 - § 1.167(l)-4 Public Utility Property; Election to Use Asset Depreciation Range System.

Section 1.167(l)-3 - § 1.167(l)-3 Multiple Regulation, Asset Acquisitions, Reorganizations, Etc.Section 1.167(m)-1 - § 1.167(m)-1 Class Lives.

§ 1.167(l)-4 Public utility property; election to use asset depreciation range system.

(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).

(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)) [T.D. 7128, 36 FR 11939, June 23, 1971. Redesignated by T.D. 7315, 39 FR 20203, June 7, 1974]

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