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Treasury Regulations · 26 CFR

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

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 9.3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 16, 1979 by T.D. 7589
Last amended
February 2, 1979
Length
66 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0

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

(Sec. 301(d)(2)(C) and (10) of the Tax Reduction Act of 1975 and sec. 7805 of the Internal Revenue Code of 1954 (89 Stat. 38, 68A Stat. 917 (26 U.S.C. 7805)))

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

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended (44 FR 6715)
  2. Issued by T.D. 7589 (44 FR 4145)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 9 Temporary income tax regulations under the tax reduction act of 1975

Nearby sections