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

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There are 47 Updates appearing in the Federal Register for 26 CFR 1. View below or at eCFR (GPOAccess)
§ 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.

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-04-01; vol. 79 # 62 - Tuesday, April 1, 2014
    1. 79 FR 18159 - Net Investment Income Tax; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective April 1, 2014 and applicable December 2, 2013.
      26 CFR Part 1

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United States Code
USC: Title 26a
U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-04-01; vol. 79 # 62 - Tuesday, April 1, 2014
    1. 79 FR 18159 - Net Investment Income Tax; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective April 1, 2014 and applicable December 2, 2013.
      26 CFR Part 1