Home/CFR/Title 26/Part 1/§ 1.263A-14
26 CFR · Internal Revenue

§ 1.263A-14 — Rules for related persons.

26 CFR § 1.263A-14
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.263A-14 (Rules for related persons.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.263A-14 (2026).

Text

§ 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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Related

§ 1.263
26 C.F.R. § 1.263
§ 601.601
26 C.F.R. § 601.601

Nearby Sections

11
§ 1.263A-9
The avoided cost method.
§ 1.263A-10
Unit of property.
§ 1.263A-11
Accumulated production expenditures.
§ 1.263A-12
Production period.
§ 1.263A-13
Oil and gas activities.
§ 1.263A-14
Rules for related persons.
§ 1.263A-15
Effective dates, transitional rules, and anti-abuse rule.
§ 1.264-1
Premiums on life insurance taken out in a trade or business.
§ 1.264-2
Single premium life insurance, endowment, or annuity contracts.
§ 1.264-3
Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
§ 1.264-4
Other life insurance, endowment, or annuity contracts.

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26 C.F.R. § 1.263A-14, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.263A-14.
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