Treasury Regulations · 26 CFR
§ 1.168(d)-0. Table of contents for the applicable convention rules.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 168(d)
Cite as 26 CFR § 1.168(d)-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 29, 1992 by T.D. 8444
- Issued under
- 26 U.S.C. § 168(d)
- Length
- 115 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
This section lists the major paragraphs in § 1.168(d)-1.
(a) In general.
(b) Additional rules for determining whether the mid-quarter convention applies and for applying the applicable convention.
(1) Property described in section 168(f).
(2) Listed property.
(3) Property placed in service and disposed of in the same taxable year.
(4) Aggregate basis of property.
(5) Special rules for affiliated groups.
(6) Special rule for partnerships and S corporations.
(7) Certain nonrecognition transactions.
(c) Disposition of property subject to the half-year or mid-quarter convention.
(1) In general.
(2) Example.
(d) Effective date.
[T.D. 8444, 57 FR 48981, Oct. 29, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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.
- Issued by T.D. 8444 (57 FR 48981)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations
Nearby sections
- § 1.167(m)-1 Class lives.
- § 1.168-5 Special rules.
- § 1.168(a)-1 Modified accelerated cost recovery system.
- § 1.168(b)-1 Definitions.
- § 1.168(d)-0 Table of contents for the applicable convention rules.
- § 1.168(d)-1 Applicable conventions—half-year and mid-quarter conventions.
- § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property.
- § 1.168(i)-0 Table of contents for the general asset account rules.
- § 1.168(i)-1 General asset accounts.