26 CFR Part 13

3 sections.

§ 13.0-13.9
§§ 13.0-13.9 [Reserved]
§ 13.10
§ 13.10 Distribution of money in lieu of fractional shares.
§ 13.11
§ 13.11 Revocation of election to report income on the installment basis.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.