26 C.F.R. § 1.263(c)-1. - § 1.263(c)-1 Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.

Current as of January 1, 1970

Section 1.263(c)-1 - § 1.263(c)-1 Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.Section 1.263(c)-1 - § 1.263(c)-1 Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.

Section 1.263(b)-1 - § 1.263(b)-1 Expenditures for Advertising or Promotion of Good Will.Section 1.263(e)-1 - § 1.263(e)-1 Expenditures in Connection With Certain Railroad Rolling Stock.

§ 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.

For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see § 1.612-4.

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