Home › CFR › Title 26 › Part 1 › §1.1254-026 CFR §1.1254-0 — -0 Table of contents for section 1254 recapture rules.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the major captions contained in §§ 1.1254-1 through 1.1254-6.