§173. Circulation expenditures — Inbound Citations

Citations to 26 U.S.C. § 173 as a whole

• 26 U.S.C. § 56(b)(2)(A)

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  (A) The amount allowable as a deduction under section 173, 174(a), or 174A(a) in computing the regular tax for amounts paid or incurred after December 31, 1986, shall be capitalized and—

  (i) in the case of circulation expenditures described in section 173, shall be amortized ratably over the 3-year period beginning with the taxable year in which the expenditures were made, or

  (ii) in the case of foreign research or experimental expenditures described in section 174(a) and domestic research or experimental expenditures in section 174A(a), shall be amortized ratably over the 10-year period beginning with the taxable year in which the expenditures were made.
• 26 U.S.C. § 56(b)(2)(A)(i)

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  (i) in the case of circulation expenditures described in section 173, shall be amortized ratably over the 3-year period beginning with the taxable year in which the expenditures were made, or
• 26 U.S.C. § 59(e)(1)

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  (1) For purposes of this title, any qualified expenditure to which an election under this paragraph applies shall be allowed as a deduction ratably over the 10-year period (3-year period in the case of circulation expenditures described in section 173) beginning with the taxable year in which such expenditure was made (or, in the case of a qualified expenditure described in paragraph (2)(C), over the 60-month period beginning with the month in which such expenditure was paid or incurred).
• 26 U.S.C. § 59(e)(2)(A)

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  (A) section 173 (relating to circulation expenditures),
• 26 U.S.C. § 312(n)(3)

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  (3) Sections 173 and 248 shall not apply.
• 26 U.S.C. § 1016(a)(1)(A)(ii)

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  (ii) expenditures described in section 173 (relating to circulation expenditures),