{"data":{"id":"us/26-cfr-9.3","jurisdiction":"us","citation":"26 CFR 9.3","heading":"Temporary TRASOP requirements for 1-percent additional investment credit.","body":"The provisions listed in § 1.46-8 (a)(4) (i)-(ix) (Income Tax Regulations) are deemed effective only as temporary regulations under this section.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 9—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"505261ec6b26deba441762a454d0b1eb733302cad14f32b56938155b418e8746","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-9.2","next":"us/26-cfr-11.401-a-11"},"notice":"GroundRules: Original legal text. Not legal advice."}