26 C.F.R. § 1.263(c)-1
Current through September 30, 2024
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 .
26 C.F.R. §1.263(c)-1
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 .
26 C.F.R. §1.263(c)-1