U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see § 1.612-4.
Regulations most recently checked for updates: Aug 27, 2025
For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see § 1.612-4.