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26 C.F.R. § 1.263A-14   Rules for related persons.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES
Items Not Deductible

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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]

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