(a)
For rules regarding the election to use the class life system authorized by section 167(m), see the provisions of § 1.167(a)-1 1.
Code of Federal Regulations
(Sec. 167(m), 85 Stat. 508 (
26 U.S.C. 167
))
Code of Federal Regulations
[T.D. 7272, 38 FR 9986, Apr. 23, 1973]