Home/CFR/Title 26/Part 1/§ 1.263(c)-1
26 CFR · Internal Revenue

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

26 CFR § 1.263(c)-1
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.263(c)-1 (Intangible drilling and development costs in the case of oil and gas wells.) 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(c)-1 (2026).

Text

§ 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.

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Related

§ 1.263
26 C.F.R. § 1.263
§ 1.612-4
26 C.F.R. § 1.612-4

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(a)-5
Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
§ 1.263(a)-6
Election to deduct or capitalize certain expenditures.
§ 1.263(b)-1
Expenditures for advertising or promotion of good will.
§ 1.263(c)-1
Intangible drilling and development costs in the case of oil and gas wells.
§ 1.263(e)-1
Expenditures in connection with certain railroad rolling stock.
§ 1.263(f)-1
Reasonable repair allowance.
§ 1.263A-0
Outline of regulations under section 263A.
§ 1.263A-1
Uniform capitalization of costs.
§ 1.263A-2
Rules relating to property produced by the taxpayer.

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Bluebook (online)
26 C.F.R. § 1.263(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.263(c)-1.
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