CFR › Title 26 › Part 1 › §1.1297-026 CFR §1.1297-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section contains a listing of the headings for §§ 1.1297-1, 1.1297-2, 1.1297-3, 1.1297-4, 1.1297-5, and 1.1297-6.