§ 1.263(f)-1. Reasonable repair allowance.

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(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.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 263 Capital expenditures

Regulations it cites

• § 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.

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. January 26, 1979Amended by T.D. 7593 (44 FR 5421)
2. May 17, 1973Amended (38 FR 12919)
3. April 23, 1973Issued by T.D. 7272 (38 FR 9986)

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)-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.
• § 1.263A-2 Rules relating to property produced by the taxpayer.
• § 1.263A-3 Rules relating to property acquired for resale.