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26 CFR 1.263A-14

§ 1.263A-14 Rules for related persons.

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

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26 CFR 1.263A-14, § 1.263A-14 Rules for related persons, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109478
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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.

Legislative history

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