Treasury Regulations (26 C.F.R.)
26 CFR § 1.263(f)-1
Reasonable repair allowance.
Official textecfr.govlast amended
(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.
[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]
Source: view the official text
In this part (40 sections)
- 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.
- 1.264-2 · Single premium life insurance, endowment, or annuity…
- 1.264-3 · Effective date; taxable years ending after March 1, 1954,…