 Secretary or his delegate under this subtitle corresponding to the regulations which granted the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells and which were recogmzed and approved by the Congress...  Committee Prints - Page 50by United States. Congress. Senate. Committee on Finance - 1963Full view - About this book
 | United States - 1988 - 1290 pages
...under this subtitle corresponding to the regulations which granted the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells and which were recognized and approved by the Congress In House Concurrent Resolution 50, Seventy-ninth... | |
 | 1994 - 676 pages
...expenditures referred to in subparagraph (l)(vi) of this paragraph include, but are not limited to, intangible drilling and development costs in the case of oil and gas wells as provided in section 263(c) and the regulations thereunder, and expenditures for the development... | |
 | 1982 - 488 pages
...deduct or capitalize certain expenditures. Expenditures for advertising or promotion of good will. Intangible drilling and development costs in the case of oil and gas 1.263(a)-2 1.263(a)-3 1.263(b)-1 1.263(c)-1 wells. 1.263(e)-1 Expenditures in connection with certain... | |
 | 1970 - 750 pages
...expenditures; intangible drilling and development costs in the case of oil and gas wells. 1.263 (c)-1 Intangible drilling and development costs in the case of oil and gas wells. 1.264 Statutory provisions; certain amounts paid in connection with insurance contracts. 1.264-1... | |
 | 1971 - 1474 pages
...expenditures; intangible drilling and development costs in the case of oil and gas wells. 1.263(c)-l Intangible drilling and development costs in the case of oil and gas wells. 1.264 Statutory provisions; certain amounts paid in connection with insurance contracts. 1.264-1... | |
 | 1987 - 620 pages
...expenses (temporary). 1.263(b)-l Expenditures for advertising or promotion of good will. 1.263(c)-l Intangible drilling and development costs in the case of oil and gas wells. 1.263(e)-l Expenditures in connection with certain railroad rolling stock. 1.263(f )-l Reasonable... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...of the provisions of section 711 (b) (1) of the Internal Revenue Code relating to the deduction for Intangible drilling and development costs in the case of oil and gas wells, the Congress has recognized and approved the proTaxable Years Beginning before 1944 and was... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...as an inducement to publish the text in book form. See Rev Rul. 68-194, page 87. 26 CFR 1.263(c)-l: Intangible drilling and development costs in the case of oil and gas wells. Whether intangible drilling and development costs may be allocate! to the partners in accordance... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1482 pages
...of the provisions of sections 711 (b) (1) of the Internal Revenue Code relating to the deduction for intangible drilling and development costs in the case of oil and gas wells, tbe Congress hag recognized and approved the provisions of Section 29.23 (ro)-(lfl) of Treasury... | |
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