[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.263A-14]

[Page 561]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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 Sec. 601.601(d)(2)(ii)(b) of this 
chapter.

[T.D. 8584, 59 FR 67215, Dec. 29, 1994]