Home › CFR › Title 26 › Part 1 › §1.139E-026 CFR §1.139E-0 — E-0 Table of contents.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the major captions for §§ 1.139E-1 and 1.139E-2.