# Treas. Reg. § 1.148-1A - 1.148-6A: §§ 1.148-1A-1.148-6A [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.148-1A - 1.148-6A>. Interprets 26 U.S.C. § 148.