26 CFR 1.167(i)-1
§ 1.167(i)-1 Depreciation of improvements in the case of mines, etc.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.167(i)-1, § 1.167(i)-1 Depreciation of improvements in the case of mines, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109256
- Permanent ID
ys:prov:109256@1- SHA-256
2cab469bc5369122867389e63eac9af1ee7c7c6875a9caea0b67342c7ac92b9e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Property used in the trade or business or held for the production of income which is subject to the allowance for depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property subject to the allowance for depreciation under section 167. The preceding sentence shall not limit the allowance for depreciation otherwise allowable under section 611.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.