# Treas. Reg. § 1.57-2 - 1.57-3: §§ 1.57-2-1.57-3 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.57-2 - 1.57-3>. Interprets 26 U.S.C. § 57.