Code Section 263

Merger or consolidation of domestic corporations and partnerships.

Code section 263. Section 1 263 a 2 a provides that capital expenditures include the costs of acquisition construction or. A the commissioners court of a county shall provide for the protection preservation and disposition of lands granted to the county for educational purposes. Internal revenue code 263.

Any such election shall be made before the expiration of the time for filing claim for credit or refund of any overpayment of tax imposed by chapter 1 of such code section 1 et seq. 1954 applies by reason of the amendments made by this section amending this section and sections 57 465 751 and 1254 of this title. Service of process upon surviving or resulting corporation or partnership on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system.

Section 263a of such code shall not apply to property described in the matter following subparagraph b of section 207 e 2 of the tax equity and fiscal responsibility act of 1982 section 207 e 2 b of pub. Of this title with respect to the. The parent child relationship and the suit affecting the parent child relationship.

Capital expenditures on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. For more detailed codes research information including annotations and citations please visit westlaw. The internal revenue code also known as irc section 263 a specifically details the uniform capitalization unicap rules stating that costs that were previously expensed must now be capitalized as part of inventory for tax purposes.

Unicap prescribes the methods for determining which specific costs must now be capitalized. Family code chapter 263. Under 263 a and 1 263 a 1 a no deduction is allowed for capital expenditures such as amounts paid for new buildings or for permanent improvements or betterments made to increase the value of any property.

97 248 formerly set out as a note under section 189 of this title to the extent it would require the capitalization of interest and taxes paid or incurred in connection with such property which are not required to be capitalized under section 189 of such code as in effect. Review of placement of children under care of department of family and protective services. B the commissioners court may dispose of land granted to the county for educational purposes only as provided by law.