Treasury Regulations (26 C.F.R.) 26 CFR § 1.475(a)-1 - 1.475(a)-2 — §§ 1.475(a)-1-1.475(a)-2 [Reserved] §§ 1.475(a)-1-1.475(a)-2 [Reserved] Last amended: 2026-04-13 Source: official text