Treasury Regulations · 26 CFR
§ 1.263(c)-1. Intangible drilling and development costs in the case of oil and gas wells.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 263(c)
Cite as 26 CFR § 1.263(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 263(c)
- Length
- 27 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 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.
- § 1.263A-0 Outline of regulations under section 263A.
- § 1.263A-1 Uniform capitalization of costs.