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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Itemized Deductions for Individuals and Corporations |
§ 1.162-16 - Cross reference.
Latest version.
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§ 1.162-16 Cross reference.
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.