All IRC Regulations

14 results for "263A"

Showing top 14 matches in Treasury Regulations.

§ 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-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.
§ 1.263A-13
Oil and gas activities.
§ 1.263A-14
Rules for related persons.
§ 1.263A-15
Effective dates, transitional rules, and anti-abuse rule.