# Treas. Reg. § 1.7872-1 - 1.7872-4: §§ 1.7872-1-1.7872-4 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.7872-1 - 1.7872-4>. Interprets 26 U.S.C. § 7872.