Title 26

SECTION 1.263A-14

1.263A-14 Rules for related persons.

§ 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]

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