Implements § 263Open in workspace
Reg. § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
26 CFR § 1.263(c)-1eCFR, current through 2026-07-14
For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see .
Source: decipher.legal/cfr/26/1.263(c)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14