26 CFR § 1.263A-14
Rules for related persons
June 25, 2020
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]
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
