# Allocation and Apportionment of Interest Expense
> **IRS** · Rule · Published 1995-07-18 · 60 FR 36669
## Document
- **Document number:** X95-20718
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 36669
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-07-18
- **Treasury docket:** T.D. 8228
## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/07/18/X95-20718/allocation-and-apportionment-of-interest-expense)
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