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Itemized Deductions for Individuals and Corporations

§ 1.162-16 Cross reference.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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