26 USC 263A
§ 263A - Capitalization and inclusion in inventory costs of certain expenses
- § 263A - Capitalization and inclusion in inventory costs of certain expenses
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Construction
- Allocation Ratio for Apportioning Storage Costs and Related Handling Costs
- Amortization of Past Service Pension Costs
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