U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.
Regulations most recently checked for updates: Aug 27, 2025
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.