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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.263A-14

§ 1.263A-14. Rules for related persons.

32 words·~1 min read·/us/cfr/t26/s§ 1.263A-14·

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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. [T.D. 8584, 59 FR 67215, Dec. 29, 1994]
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  • T.D. 8584
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§ 1.263A-14
Rules for related persons.
Treas. Dec.T.D. 8584
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