Treasury Regulations (26 C.F.R.)
26 CFR § 1.263(c)-1
Intangible drilling and development costs in the case of oil and gas wells.
Official textecfr.govlast amended
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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In this part (40 sections)
- 1.249-1 · Limitation on deduction of bond premium on repurchase.
- 1.250-0 · Table of contents.
- 1.250-1 · Introduction.
- 1.250(a)-1 · Deduction for foreign-derived intangible income (FDII) and…
- 1.250(b)-1 · Computation of foreign-derived intangible income (FDII).
- 1.250(b)-2 · Qualified business asset investment (QBAI).
- 1.250(b)-3 · Foreign-derived deduction eligible income (FDDEI)…
- 1.250(b)-4 · Foreign-derived deduction eligible income (FDDEI) sales.
- 1.250(b)-5 · Foreign-derived deduction eligible income (FDDEI) services.
- 1.250(b)-6 · Related party transactions.
- 1.261-1 · General rule for disallowance of deductions.
- 1.262-1 · Personal, living, and family expenses.
- 1.263(a)-0 · Outline of regulations under section 263(a).
- 1.263(a)-1 · Capital expenditures; in general.
- 1.263(a)-2 · Amounts paid to acquire or produce tangible property.
- 1.263(a)-3 · Amounts paid to improve tangible property.
- 1.263(a)-4 · Amounts paid to acquire or create intangibles.
- 1.263(a)-5 · Amounts paid or incurred to facilitate an acquisition of a…
- 1.263(a)-6 · Election to deduct or capitalize certain expenditures.
- 1.263(b)-1 · Expenditures for advertising or promotion of good will.
- 1.263(c)-1 · Intangible drilling and development costs in the case of…
- 1.263(e)-1 · Expenditures in connection with certain railroad rolling…
- 1.263(f)-1 · Reasonable repair allowance.
- 1.263A-0 · Outline of regulations under section 263A.
- 1.263A-1 · Uniform capitalization of costs.
- 1.263A-2 · Rules relating to property produced by the taxpayer.
- 1.263A-3 · Rules relating to property acquired for resale.
- 1.263A-4 · Rules for property produced in a farming business.
- 1.263A-5 · Exception for qualified creative expenses incurred by…
- 1.263A-6 · Rules for foreign persons. [Reserved]
- 1.263A-7 · Changing a method of accounting under section 263A.
- 1.263A-8 · Requirement to capitalize interest.
- 1.263A-9 · The avoided cost method.
- 1.263A-10 · Unit of property.
- 1.263A-11 · Accumulated production expenditures.
- 1.263A-12 · Production period.
- 1.263A-13 · Oil and gas activities.
- 1.263A-14 · Rules for related persons.
- 1.263A-15 · Effective dates, transitional rules, and anti-abuse rule.
- 1.264-1 · Premiums on life insurance taken out in a trade or business.