26 CFR 9.3

§ 9.3 Temporary TRASOP requirements for 1-percent additional investment credit.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 9.3, § 9.3 Temporary TRASOP requirements for 1-percent additional investment credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112487
Permanent ID: ys:prov:112487@1
SHA-256: 505261ec6b26deba441762a454d0b1eb733302cad14f32b56938155b418e8746

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.