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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESCOMPUTATION OF TAXABLE INCOME
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Section 1.263(b)-1 - Expenditures for advertising or promotion of good will

26 C.F.R. § 1.263(b)-1

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Current through October 31, 2024
Section 1.263(b)-1 - Expenditures for advertising or promotion of good will

See § 1.162-14 for the rules applicable to a corporation which has elected to capitalize expenditures for advertising or the promotion of good will under the provisions of section 733 or section 451 of the Internal Revenue Code of 1939, in computing its excess profits tax credit under Subchapter E, Chapter 2, or Subchapter D, Chapter 1, of the Internal Revenue Code of 1939.

26 C.F.R. §1.263(b)-1