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
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES
Items Not Deductible
§ 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.