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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.162-16: -16 Cross reference.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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