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