# Treas. Reg. § 1.453-1 - 1.453-2: §§ 1.453-1-1.453-2 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.453-1 - 1.453-2>. Interprets 26 U.S.C. § 453.