{"data":{"id":"us/26-cfr-1.263-c-1","jurisdiction":"us","citation":"26 CFR 1.263(c)-1","heading":"(c)-1 Intangible drilling and development costs in the case of oil and gas wells.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"8dd48e8c87f4e75ea21d81227d3913a673101da13850054290dba3a7f7f38cb3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.263-b-1","next":"us/26-cfr-1.263-e-1"},"notice":"GroundRules: Original legal text. Not legal advice."}