---
kind: "section"
citation: "26 C.F.R. § 9.3"
title: "26"
number: "9.3"
heading: "Temporary TRASOP requirements for 1-percent additional investment credit."
url: "https://uscodex.org/cfr/26/9.3"
---

# §9.3. Temporary TRASOP requirements for 1-percent additional investment credit.


The provisions listed in [§ 1.46-8 (a)(4)](/cfr/26/1.46-8.md?p=a-4) (i)-(ix) (Income Tax Regulations) are deemed effective only as temporary regulations under this section.


## Notes

### Amendments

[T.D. 7589, 44 FR 4145, Jan. 16, 1979; 44 FR 6715, Feb. 2, 1979]

### Amendments

[T.D. 7589, 44 FR 4145, Jan. 16, 1979; 44 FR 6715, Feb. 2, 1979]