# Treas. Reg. § 9.3: Temporary TRASOP requirements for 1-percent additional investment credit.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-9.3>.

The provisions listed in § 1.46-8 (a)(4) (i)-(ix) (Income Tax Regulations) are deemed effective only as temporary regulations under this section. 

[T.D. 7589, 44 FR 4145, Jan. 16, 1979; 44 FR 6715, Feb. 2, 1979]