GroundRules
26 CFR 1.263(c)-1: (c)-1 Intangible drilling and development costs in the case of oil and gas wells.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON