<section id="cv3w-0000001"> <p>[<a href="/lr/resolve/td-8538/cz3d" id="cv3w-0000008" title="T.D. 8538">T.D. 8538</a>, 59 FR 24039-24046, May 10, 1994; redesignated and amended by <a href="/lr/resolve/td-8718/d03r" id="cv3w-0000009" title="T.D. 8718">T.D. 8718</a>, 62 FR 25502-25514, May 9, 1997. Removed and reserved by <a href="/lr/resolve/td-9849/2976y" id="cv3w-0000011" title="T.D. 9849">T.D. 9849</a>, 84 FR 9231-9239, Mar. 14, 2019.]</p> </section>

<p>Sec. 1.148-10A Anti-abuse rules and authority of commissioner. [Reserved]</p>

Sec. 1.148-10A Anti-abuse rules and authority of commissioner. [Reserved]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqpm"><b>section 148</b></a></p> </div>