Implements § 263AOpen in workspace
Reg. § 1.263A-14 Rules for related persons.
26 CFR § 1.263A-14eCFR, current through 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]