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

26 CFR 1.263A-14: A-14 Rules for related persons.

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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

Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative pronouncements interpreting section 263A(f). See § 601.601(d)(2)(ii)(b) of this chapter.

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

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