# Treas. Reg. § 1.103-2 - 1.103-6: §§ 1.103-2-1.103-6 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.103-2 - 1.103-6>. Interprets 26 U.S.C. § 103.