§ 1.263(a)-6. Election to deduct or capitalize certain expenditures.

Other regulations under § 263

• § 1.263(a)-0 Outline of regulations under section 263(a).
• § 1.263(a)-1 Capital expenditures; in general.
• § 1.263(a)-2 Amounts paid to acquire or produce tangible property.
• § 1.263(a)-3 Amounts paid to improve tangible property.
• § 1.263(a)-4 Amounts paid to acquire or create intangibles.
• § 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
• § 1.263(b)-1 Expenditures for advertising or promotion of good will.
• § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
• § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
• § 1.263(f)-1 Reasonable repair allowance.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 173 Circulation expenditures
• § 174 Amortization of research and experimental expenditures
• § 175 Soil and water conservation expenditures; endangered species recovery expenditures
• § 179 Election to expense certain depreciable business assets
• § 179A Repealed
• § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• § 179C Election to expense certain refineries
• § 179D Energy efficient commercial buildings deduction
• § 179E Election to expense advanced mine safety equipment
• § 180 Expenditures by farmers for fertilizer, etc.
• § 181 Treatment of certain qualified productions
• § 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• § 193 Tertiary injectants
• § 194 Treatment of reforestation expenditures
• § 195 Start-up expenditures
• § 198 Expensing of environmental remediation costs
• § 198A Repealed
• § 248 Organizational expenditures
• § 266 Carrying charges
• § 616 Development expenditures
• § 709 Treatment of organization and syndication fees

Regulations it cites

• § 1.263(a)-3 Amounts paid to improve tangible property.

Cited by 1 other regulation

• § 1.263(a)-0 Outline of regulations under section 263(a).

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. September 19, 2013Issued by T.D. 9636 (78 FR 57745)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Items Not Deductible

Nearby sections

• § 1.263(a)-2 Amounts paid to acquire or produce tangible property.
• § 1.263(a)-3 Amounts paid to improve tangible property.
• § 1.263(a)-4 Amounts paid to acquire or create intangibles.
• § 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
• § 1.263(a)-6 Election to deduct or capitalize certain expenditures.
• § 1.263(b)-1 Expenditures for advertising or promotion of good will.
• § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
• § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
• § 1.263(f)-1 Reasonable repair allowance.