U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i3
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 5
Items Not Deductible
§ 1.263A-5
Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
View all text of Subjgrp 5 [§ 1.261-1 - § 1.280H-1T]
§ 1.263A-5 - Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]