# Treas. Reg. § 1.263A-14: Rules for related persons.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.263A-14>. Interprets 26 U.S.C. § 263A.

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]