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

26 CFR 1.263(c)-1

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  3. Title 26
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  9. Subject Group Items Not Deductible
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  11. 26 CFR 1.263(c)-1
Citation26 CFR 1.263(c)-1
CorpusDaily eCFR
Displayed edition2026-05-08
Last updated2026-05-08

§ 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.