# Treas. Reg. § 1.167(m)-1: Class lives.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.167(m)-1>. Interprets 26 U.S.C. § 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]