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

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)-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.
• § 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(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

• § 611 Allowance of deduction for depletion

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 24, 1964Amended by T.D. 6712 (29 FR 3653)
2. November 26, 1960Issued by T.D. 6500 (25 FR 11402)

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(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.