Implements § 167Open in workspace
Reg. § 1.167(m)-1 Class lives.
26 CFR § 1.167(m)-1eCFR, current through 2026-07-14
(a) For rules regarding the election to use the class life system authorized by section , see the provisions of .
(Sec. 167(m), 85 Stat. 508 (26 U.S.C. 167))
[T.D. 7272, 38 FR 9986, Apr. 23, 1973]
Source: decipher.legal/cfr/26/1.167(m)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14