Treasury Regulations (26 C.F.R.) 26 CFR § 1.904(f)-9 - 1.904(f)-11 — §§ 1.904(f)-9-1.904(f)-11 [Reserved] §§ 1.904(f)-9-1.904(f)-11 [Reserved] Last amended: 2026-04-13 Source: official text