26 C.F.R. § 1.167(m)-1

Current through September 30, 2024

Section 1.167(m)-1 - Class lives

(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 .

26 C.F.R. §1.167(m)-1

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

Sec. 167(m), 85 Stat. 508 (26 U.S.C. 167 )