Treasury Regulations · 26 CFR
§ 1.168A-4. Definitions.
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).
Cite as 26 CFR § 1.168A-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- December 24, 1986 by T.D. 8116
- Length
- 293 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
As used in the regulations under section 168, the term—
[T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960. Redesignated by T.D. 8116, 51 FR 46619, Dec. 24, 1986]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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.
- Amended by T.D. 8116 (51 FR 46619)
- Amended (25 FR 14021)
- Issued by T.D. 6500 (25 FR 11402)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations
Nearby sections
- § 1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- § 1.168A-1 Amortization of emergency facilities; general rule.
- § 1.168A-2 Election of amortization.
- § 1.168A-3 Election to discontinue amortization.
- § 1.168A-4 Definitions.
- § 1.168A-5 Adjusted basis of emergency facility.
- § 1.168A-6 Depreciation of portion of emergency facility not subject to amortization.
- § 1.168A-7 Payment by United States of unamortized cost of facility.
- § 1.169-1 Amortization of pollution control facilities.