26 CFR · Internal Revenue
§ 1.263(b)-1 — Expenditures for advertising or promotion of good will.
26 CFR § 1.263(b)-1
This text of 26 C.F.R. § 1.263(b)-1 (Expenditures for advertising or promotion of good will.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.263(b)-1 (2026).
Text
§ 1.263(b)-1 Expenditures for advertising or promotion of good will.
See § 1.162-14 for the rules applicable to a corporation which has elected to capitalize expenditures for advertising or the promotion of good will under the provisions of section 733 or section 451 of the Internal Revenue Code of 1939, in computing its excess profits tax credit under Subchapter E, Chapter 2, or Subchapter D, Chapter 1, of the Internal Revenue Code of 1939.
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Related
§ 1.263
26 C.F.R. § 1.263
§ 1.162-14
26 C.F.R. § 1.162-14
Nearby Sections
11
§ 1.263(a)-3
Amounts paid to improve tangible property.§ 1.263(a)-4
Amounts paid to acquire or create intangibles.§ 1.263(f)-1
Reasonable repair allowance.§ 1.263A-1
Uniform capitalization of costs.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.263(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.263(b)-1.