# Treas. Reg. § 1.42-0T: Table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.42-0T>. Interprets 26 U.S.C. § 42.

This section lists the paragraphs contained in §§ 1.42-5T and 1.42-10T. 

[T.D. 9755, 81 FR 11109, Mar. 3, 2016, as amended by T.D. 9848, 84 FR 6079, Feb. 26, 2019; T.D. 9850, 84 FR 7284, Mar. 4, 2019]