# Treas. Reg. § 1.475(a)-1 - 1.475(a)-2: §§ 1.475(a)-1-1.475(a)-2 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.475(a)-1 - 1.475(a)-2>. Interprets 26 U.S.C. § 475.