# Treas. Reg. § 1.48C-1-1.48C-2: §§ 1.48C-1-1.48C-2 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.48C-1-1.48C-2>. Interprets 26 U.S.C. § 48C.