26 USC 167
§ 167 - Depreciation
- § 167 - Depreciation
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective and Termination Dates of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1967 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1958 Amendment
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
- Discontinuation of Retirement-Replacement-Betterment Method of Depreciation; Transitional Rule
- Internal Revenue Code Provisions Relating to Depreciation as Not Applicable to Calculations of Secretary of Health and Human Services in Determining Costs of Programs
- Class Life System; Application to Real Property; General Rule
- Transitional Rules for Reasonable Allowance for Depreciation
- Rehabilitation Expenditures for Low Income Rental Housing Incurred After December 31, 1974, and Before January 1, 1978, Pursuant to Contract Entered Before December 31, 1974
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