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.
1.263A-4
Rules for property produced in a farming business.
1.263A-5
Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
1.263A-6
Rules for foreign persons. [Reserved]
1.263A-7
Changing a method of accounting under section 263A.
1.263A-8
Requirement to capitalize interest.
1.263A-9
The avoided cost method.
1.263A-10
Unit of property.
1.263A-11
Accumulated production expenditures.
1.263A-12
Production period.