# Treas. Reg. § 47.5000D-2 - 47.5000D-4: §§ 47.5000D-2-47.5000D-4 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-47.5000D-2 - 47.5000D-4>. Interprets 26 U.S.C. § 5000D.