1. Regulations
  2. title 26
  3. chapter I-i3
  4. part 1
  5. subjgrp 5
  6. § 1.263A-14

View all text of Subjgrp 5 [§ 1.261-1 - § 1.280H-1T]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.

CITE AS: 26 CFR 1.263A-14