CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.861-14T—Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).

1.861-14T—Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).