26 CFR 1.162-16

§ 1.162-16 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.162-16, § 1.162-16 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109153
Permanent ID: ys:prov:109153@1
SHA-256: 2bac9efb4263038cd4cd337ae110edf851fa519c7dafb573a2a8168b5c4bb4c5

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.