Title 26

SECTION 1.263(c)-1

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

§ 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.