Intangible drilling and development costs in the case of oil and gas wells.

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Items Not Deductible
  8. Intangible drilling and development costs in the case of oil and gas wells.

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§ 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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