26 CFR 1.514(e)-1
§ 1.514(e)-1 Allocation rules.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.514(e)-1, § 1.514(e)-1 Allocation rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110372
- Permanent ID
ys:prov:110372@1- SHA-256
50b0763b1765c22e5f4977aa5eb09872ac4e9016abf299624a1e2074bb54286c
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Full text
Where only a portion of property is debt-financed property, proper allocation of the basis, indebtedness, income, and deductions with respect to such property must be made to determine the amount of income or gain derived from such property which is to be treated as unrelated debt-financed income. See examples 2 and 3 of paragraph (b)(1)(iii) of § 1.514(b)-1 and examples 1, (2), and (3) of paragraph (b)(3)(iii) of § 1.514(b)-1 for illustrations of proper allocation.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.