Treas. Reg. § 1.167(m)-1 Class lives.

eCFR as of 2026-10-19 · Interprets § 167

(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.

[T.D. 7272, 38 FR 9986, Apr. 23, 1973]