26 CFR Part 9

3 sections.

§ 9.1
Investment credit—public utility property elections
§ 9.2
[Reserved]
§ 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.