CFR › Title 26 › Part 1 › §1.1400Z2-026 CFR §1.1400Z2-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the table of contents for §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1.