# Treas. Reg. § 1.148-9A - 1.148-10A: §§ 1.148-9A-1.148-10A [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.148-9A - 1.148-10A>. Interprets 26 U.S.C. § 148.