1. Regulations
  2. title 26
  3. chapter I-i2
  4. part 1
  5. subjgrp 4
  6. § 1.162-16

View all text of Subjgrp 4 [§ 1.161-1 - § 1.169-4]

§ 1.162-16 - Cross reference.

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

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.162-16