# Treas. Reg. § 1.45-9-1.45.11: §§ 1.45-9-1.45.11 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.45-9-1.45.11>. Interprets 26 U.S.C. § 45.