# Treas. Reg. § 1.167(l)-4: Public utility property; election to use asset depreciation range system.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.167(l)-4>. Interprets 26 U.S.C. § 167.

(a) Application of section 167(l) to certain property subject to asset depreciation range system. If the taxpayer elects to compute depreciation under the asset depreciation range system described in § 1.167(a)-11 with respect to certain public utility property placed in service after December 31, 1970, see § 1.167(a)-11(b) (6). 

[T.D. 7128, 36 FR 11939, June 23, 1971. Redesignated by T.D. 7315, 39 FR 20203, June 7, 1974]