# Treas. Reg. § 1.179D-1-1.179D-2: §§ 1.179D-1-1.179D-2 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.179D-1-1.179D-2>. Interprets 26 U.S.C. § 179D.