Sec. 1.162-16 Cross reference.
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.
[Adopted by T.D. 6291, 23 FR 2244, Apr. 5, 1958; republished by T.D. 6500, 25 FR 11402, Nov. 26, 1960]