§ 1.514(e)-1. (e)-1 Allocation rules.
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/us/cfr/t26/s§ 1.514(e)-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where only a portion of property is debt-financed property, proper allocation of the basis, indebtedness, income, and deductions with respect to such property must be made to determine the amount of income or gain derived from such property which is to be treated as unrelated debt-financed income. See examples 2 and 3 of paragraph (b)(1)(iii) of § 1.514(b)-1 and examples 1, (2), and
(3)of paragraph (b)(3)(iii) of § 1.514(b)-1 for illustrations of proper allocation. [T.D. 7229, 37 FR 28153, Dec. 21, 1972]
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§ 1.514(e)-1
(e)-1 Allocation rules.
Treas. Dec.T.D. 7229
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