26 C.F.R. § 1.263A-14

Current through September 30, 2024

Section 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.

26 C.F.R. §1.263A-14

T.D. 8584, 59 FR 67215, Dec. 29, 1994