{"data":{"id":"us/26-cfr-1.263a-14","jurisdiction":"us","citation":"26 CFR 1.263A-14","heading":"A-14 Rules for related persons.","body":"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.","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":"3a40722e8c2eb2b9c2474484ec25f1ed448a719e94b2ff506f6389cf0c6e18bb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.263a-13","next":"us/26-cfr-1.263a-15"},"notice":"GroundRules: Original legal text. Not legal advice."}