Treasury Regulations · 26 CFR
§ 1.263A-14. Rules for related persons.
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. § 263A
Cite as 26 CFR § 1.263A-14
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 29, 1994 by T.D. 8584
- Issued under
- 26 U.S.C. § 263A
- Length
- 35 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8584 (59 FR 67215)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 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.