1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - COMPUTATION OF TAXABLE INCOME
  6. Topic - Items Not Deductible
  7. 26 CFR § 1.263(c)-1
26 CFR § 1.263(c)-1
Intangible drilling and development costs in the case of oil and gas wells
June 25, 2020
CFR

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.

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