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26 CFR §1.1297-0

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
This 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.