Treasury Regulations (26 C.F.R.)
26 CFR § 1.263A-14
Rules for related persons.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.263(a)-5 · (a)-5 Amounts paid or incurred to facilitate an…
- 1.263(a)-6 · (a)-6 Election to deduct or capitalize certain…
- 1.263(b)-1 · (b)-1 Expenditures for advertising or promotion of good…
- 1.263(c)-1 · (c)-1 Intangible drilling and development costs in the…
- 1.263(e)-1 · (e)-1 Expenditures in connection with certain railroad…
- 1.263(f)-1 · (f)-1 Reasonable repair allowance.
- 1.263A-0 · Outline of regulations under section 263A.
- 1.263A-1 · Uniform capitalization of costs.
- 1.263A-2 · Rules relating to property produced by the taxpayer.
- 1.263A-3 · Rules relating to property acquired for resale.
- 1.263A-4 · Rules for property produced in a farming business.
- 1.263A-5 · Exception for qualified creative expenses incurred by…
- 1.263A-6 · Rules for foreign persons. [Reserved]
- 1.263A-7 · Changing a method of accounting under section 263A.
- 1.263A-8 · Requirement to capitalize interest.
- 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…
- 1.264-3 · Effective date; taxable years ending after March 1, 1954,…
- 1.264-4 · Other life insurance, endowment, or annuity contracts.
- 1.265-1 · Expenses relating to tax-exempt income.
- 1.265-2 · Interest relating to tax exempt income.
- 1.265-3 · Nondeductibility of interest relating to exempt-interest…
- 1.266-1 · Taxes and carrying charges chargeable to capital account and…
- 1.267A-1 · Disallowance of certain interest and royalty deductions.
- 1.267A-2 · Hybrid and branch arrangements.
- 1.267A-3 · Income inclusions and amounts not treated as disqualified…
- 1.267A-4 · Disqualified imported mismatch amounts.
- 1.267A-5 · Definitions and special rules.
- 1.267A-6 · Examples.
- 1.267A-7 · Applicability dates.
- 1.267(a)-1 · (a)-1 Deductions disallowed.
- 1.267(a)-2T · (a)-2T Temporary regulations; questions and answers…
- 1.267(a)-3 · (a)-3 Deduction of amounts owed to related foreign persons.