CFR › Title 26 › Part 1 › §1.28-026 CFR §1.28-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkIn order to facilitate use of § 1.28-1, this section lists the paragraphs, subparagraphs, and subdivisions contained in § 1.28-1.