1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Itemized Deductions for Individuals and Corporations
  6. 26 CFR § 1.162-16
26 CFR § 1.162-16
Cross reference
June 25, 2020
CFR

For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.

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§ 1.162-15 Contributions, dues, etc
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§ 1.162-17 Reporting and substantiation of certain business expenses of employees

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