# Treas. Reg. § 1.904(f)-9 - 1.904(f)-11: §§ 1.904(f)-9-1.904(f)-11 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.904(f)-9 - 1.904(f)-11>. Interprets 26 U.S.C. § 904.