26 C.F.R. § 1.263(f)-1. - § 1.263(f)-1 Reasonable Repair Allowance.

Current as of January 1, 1970

Section 1.263(f)-1 - § 1.263(f)-1 Reasonable Repair Allowance.Section 1.263(f)-1 - § 1.263(f)-1 Reasonable Repair Allowance.

Section 1.263(e)-1 - § 1.263(e)-1 Expenditures in Connection With Certain Railroad Rolling Stock.Section 1.263A-0 - § 1.263a-0 Outline of Regulations Under Section 263a.

§ 1.263(f)-1 Reasonable repair allowance.

(a) For rules regarding the election of the repair allowance authorized by section 263(f), the definition of repair allowance property, and the conditions under which an election may be made, see paragraphs (d) (2) and (f) of § 1.167(a)-11. An election may be made under this section for a taxable year only if the taxpayer makes an election under § 1.167(a)-11 for such taxable year.

(Sec. 263(f), 85 Stat. 509 (26 U.S.C. 263)) [T.D. 7272, 38 FR 9986, Apr. 23, 1973; 38 FR 12919, May 17, 1973, as amended by T.D. 7593, 44 FR 5421, Jan. 26, 1979]

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