{"data":{"id":"us/26-cfr-1.162-16","jurisdiction":"us","citation":"26 CFR 1.162-16","heading":"-16 Cross reference.","body":"For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2bac9efb4263038cd4cd337ae110edf851fa519c7dafb573a2a8168b5c4bb4c5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.162-15","next":"us/26-cfr-1.162-17"},"notice":"GroundRules: Original legal text. Not legal advice."}