# Treas. Reg. § 1.245A-1 - 1.245A-4: §§ 1.245A-1-1.245A-4 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.245A-1 - 1.245A-4>. Interprets 26 U.S.C. § 245A.