26 C.F.R. § 1.263(c)-1   Intangible drilling and development costs in the case of oil and gas wells.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Items Not Deductible

Browse Previous |  Browse Next

§ 1.263(c)-1   Intangible drilling and development costs in the case of oil and gas wells.

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.

Browse Previous |  Browse Next






















chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com