Reg. § 1.263A-14 Rules for related persons.

26 CFR § 1.263A-14eCFR data as of 2026-07-14

Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative pronouncements interpreting section . See .

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

Official eCFR text of § 1.263A-14

Source: decipher.legal/cfr/26/1.263A-14 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14