Section 167 f )( 1 July 8, 2019 16 32 64 128 Section 167 f )( 1 of the internal revenue code Section 167 f )( 1 )( b Irc section 167 f )( 1 Section 167(1)(c) - f/t produce fin/red card Section 167(c)(2) Section 167(d) Section 167(a) Section 167(f)