26 CFR 1.167(m)-1

§ 1.167(m)-1 Class lives.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.167(m)-1, § 1.167(m)-1 Class lives, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109261
Permanent ID: ys:prov:109261@1
SHA-256: e8d1dfc496520e90c10218140c794e67c71f1811503fe473688eb7695d848d7b

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Full text

(a) For rules regarding the election to use the class life system authorized by section 167(m), see the provisions of § 1.167(a)-11.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.