11 results for "263"

Outline of regulations under section 263(a).

Capital expenditures; in general.

Amounts paid to acquire or produce tangible property.

Amounts paid to improve tangible property.

Amounts paid to acquire or create intangibles.

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.

Election to 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 wells.

Expenditures in connection with certain railroad rolling stock.

Reasonable repair allowance.