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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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Items Not Deductible |
§ 1.263A-14 - Rules for related persons.
Latest version.
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§ 1.263A-14 Rules for related persons.
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]