# Treas. Reg. § 49.4253-8 - 49.4253-9: §§ 49.4253-8-49.4253-9 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-49.4253-8 - 49.4253-9>. Interprets 26 U.S.C. § 4253.