Treasury Regulations (26 C.F.R.)
26 CFR § 1.514(e)-1
Allocation rules.
Official textecfr.govlast amended
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.
[T.D. 7229, 37 FR 28153, Dec. 21, 1972]
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In this part (40 sections)
- 1.512(a)-2 · Definition applicable to taxable years beginning before…
- 1.512(a)-3 · [Reserved]
- 1.512(a)-4 · Special rules applicable to war veterans organizations.
- 1.512(a)-5 · Questions and answers relating to the unrelated business…
- 1.512(a)-6 · Special rule for organizations with more than one…
- 1.512(b)-1 · Modifications.
- 1.512(c)-1 · Special rules applicable to partnerships; in general.
- 1.513-1 · Definition of unrelated trade or business.
- 1.513-2 · Definition of unrelated trade or business applicable to…
- 1.513-3 · Qualified convention and trade show activity.
- 1.513-4 · Certain sponsorship not unrelated trade or business.
- 1.513-5 · Certain bingo games not unrelated trade or business.
- 1.513-6 · Certain hospital services not unrelated trade or business.
- 1.513-7 · Travel and tour activities of tax exempt organizations.
- 1.514(a)-1 · Unrelated debt-financed income and deductions.
- 1.514(a)-2 · Business lease rents and deductions for taxable years…
- 1.514(b)-1 · Definition of debt-financed property.
- 1.514(c)-1 · Acquisition indebtedness.
- 1.514(c)-2 · Permitted allocations under section 514(c)(9)(E).
- 1.514(d)-1 · Basis of debt-financed property acquired in corporate…
- 1.514(e)-1 · Allocation rules.
- 1.514(f)-1 · Definition of business lease.
- 1.514(g)-1 · Business lease indebtedness.
- 1.521-1 · Farmers' cooperative marketing and purchasing associations;…
- 1.522-1 · Tax treatment of farmers' cooperative marketing and…
- 1.522-2 · Manner of taxation of cooperative associations subject to…
- 1.522-3 · Patronage dividends, rebates, or refunds; treatment as to…
- 1.522-4 · Taxable years affected.
- 1.527-1 · Political organizations; generally.
- 1.527-2 · Definitions.
- 1.527-3 · Exempt function income.
- 1.527-4 · Special rules for computation of political organization…
- 1.527-5 · Activities resulting in gross income to an individual or…
- 1.527-6 · Inclusion of certain amounts in the gross income of an exempt…
- 1.527-7 · Newsletter funds.
- 1.527-8 · Effective date; filing requirements; and miscellaneous…
- 1.527-9 · Special rule for principal campaign committees.
- 1.528-1 · Homeowners associations.
- 1.528-2 · Organized and operated to provide for the acquisition,…
- 1.528-3 · Association property.