§ 1.167(a)-13T. Certain elections for intangible property (temporary).

Other regulations under § 167

• § 1.167(a)-1 Depreciation in general.
• § 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(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)-14 Treatment of certain intangible property excluded from section 197.
• § 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.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 167 Depreciation

Regulations it cites

• § 1.197-1T Certain elections for intangible property (temporary).

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. March 15, 1994Issued (59 FR 11922)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Itemized Deductions for Individuals and Corporations

Nearby sections

• § 1.167(a)-9 Obsolescence.
• § 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(b)-0 Methods of computing depreciation.
• § 1.167(b)-1 Straight line method.
• § 1.167(b)-2 Declining balance method.