CFR›Title 26›Chapter I›Part 9 ContainsSections 9.1–9.3CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 9—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975 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. Previous 8 Part 8—Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483) Next 11 Part 11—Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974