Treasury Regulations (26 C.F.R.)
26 CFR § 1.263A-5
Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
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In this part (40 sections)
- 1.250(b)-5 · (b)-5 Foreign-derived deduction eligible income (FDDEI)…
- 1.250(b)-6 · (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 · (a)-0 Outline of regulations under section 263(a).
- 1.263(a)-1 · (a)-1 Capital expenditures; in general.
- 1.263(a)-2 · (a)-2 Amounts paid to acquire or produce tangible property.
- 1.263(a)-3 · (a)-3 Amounts paid to improve tangible property.
- 1.263(a)-4 · (a)-4 Amounts paid to acquire or create intangibles.
- 1.263(a)-5 · (a)-5 Amounts paid or incurred to facilitate an…
- 1.263(a)-6 · (a)-6 Election to deduct or capitalize certain…
- 1.263(b)-1 · (b)-1 Expenditures for advertising or promotion of good…
- 1.263(c)-1 · (c)-1 Intangible drilling and development costs in the…
- 1.263(e)-1 · (e)-1 Expenditures in connection with certain railroad…
- 1.263(f)-1 · (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,…
- 1.264-4 · Other life insurance, endowment, or annuity contracts.
- 1.265-1 · Expenses relating to tax-exempt income.
- 1.265-2 · Interest relating to tax exempt income.
- 1.265-3 · Nondeductibility of interest relating to exempt-interest…
- 1.266-1 · Taxes and carrying charges chargeable to capital account and…
- 1.267A-1 · Disallowance of certain interest and royalty deductions.