Versions of See prior versions of a law on LawServer 2024 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease 2023 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease 2022 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease 2021 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease 2015 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease 2014 26 CFR 1.178-1 – Depreciation or amortization of improvements on leased property and cost of acquiring a lease