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Code of Federal Regulations Title 26. Internal Revenue § 26.1.263(b)–1 Expenditures for advertising or promotion of good will

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.263(b)–1 Expenditures for advertising or promotion of good will - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-263-b-1/

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