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Treasury Regulations · 26 CFR Part 9

Part 9. Temporary income tax regulations under the tax reduction act of 1975

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 9.1 Investment credit—public utility property elections.
  2. § 9.2 [Reserved]
  3. § 9.3 Temporary TRASOP requirements for 1-percent additional investment credit.