26 C.F.R. § 1.263A-14. - § 1.263a-14 Rules for Related Persons.

Current as of January 1, 1970

Section 1.263A-14 - § 1.263a-14 Rules for Related Persons.Section 1.263A-14 - § 1.263a-14 Rules for Related Persons.

Section 1.263A-13 - § 1.263a-13 Oil and Gas Activities.Section 1.263A-15 - § 1.263a-15 Effective Dates, Transitional Rules, and Anti-abuse Rule.

§ 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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