26 CFR Part 9

3 sections.

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

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.