Code of Federal Regulations · Section
§ 9.3 — Temporary Trasop Requirements For 1-percent Additional Investment Credit
26 C.F.R. § 9.3
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The provisions listed in § 1.46-8 (a)(4) (i)-(ix) (Income Tax Regulations) are deemed effective only as temporary regulations under this section.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805