Treasury Regulations (26 C.F.R.) 26 CFR § 47.5000D-2 - 47.5000D-4 — §§ 47.5000D-2-47.5000D-4 [Reserved] §§ 47.5000D-2-47.5000D-4 [Reserved] Last amended: 2026-04-13 Source: official text