2024 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2023 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2022 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2021 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2015 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2014 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2010 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)

2009 26 CFR 1.861-14T – Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)