Home › CFR › Title 26 › Part 1 › §1.1400Z2-026 CFR §1.1400Z2-0 — Table of Contents.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThis section lists the table of contents for §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1.