26 C.F.R. § 1.263(b)-1. - § 1.263(b)-1 Expenditures for Advertising or Promotion of Good Will.

Current as of January 1, 1970

Section 1.263(b)-1 - § 1.263(b)-1 Expenditures for Advertising or Promotion of Good Will.Section 1.263(b)-1 - § 1.263(b)-1 Expenditures for Advertising or Promotion of Good Will.

Section 1.263(a)-6 - § 1.263(a)-6 Election to Deduct or Capitalize Certain Expenditures.Section 1.263(c)-1 - § 1.263(c)-1 Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.

§ 1.263(b)-1 Expenditures for advertising or promotion of good will.

See § 1.162-14 for the rules applicable to a corporation which has elected to capitalize expenditures for advertising or the promotion of good will under the provisions of section 733 or section 451 of the Internal Revenue Code of 1939, in computing its excess profits tax credit under Subchapter E, Chapter 2, or Subchapter D, Chapter 1, of the Internal Revenue Code of 1939.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.