# Treas. Reg. § 1.162-16: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.162-16>. Interprets 26 U.S.C. § 162.

For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.