Treasury Regulations · 26 CFR
§ 1.162-16. Cross reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 162
Cite as 26 CFR § 1.162-16
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 162
- Length
- 21 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations
Nearby sections
- § 1.162-12 Expenses of farmers.
- § 1.162-13 Depositors' guaranty fund.
- § 1.162-14 Expenditures for advertising or promotion of good will.
- § 1.162-15 Contributions, dues, etc.
- § 1.162-16 Cross reference.
- § 1.162-17 Reporting and substantiation of certain business expenses of employees.
- § 1.162-18 Illegal bribes and kickbacks.
- § 1.162-19 Capital contributions to Federal National Mortgage Association.
- § 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.