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Introduction

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 263.—Capital Expenditures

26 CFR 1.263(a)–1: Capital expenditures; in gen- eral.

Are special procedures available for requesting written guidance on the tax treatment under sections 162 and 263 of the Code of environmental cleanup costs incurred in transactions that span past and future taxable years? See Notice 97–7, page 8.

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▸Contents — Internal Revenue Bulletin 1997-1
Internal Revenue Bulletin 1997-1

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