# Treas. Reg. § 1.263A-5: Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.263A-5>. Interprets 26 U.S.C. § 263A.