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26 CFR §1.367(e)-0 — (e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
This section lists captioned paragraphs contained in §§ 1.367(e)-1 and 1.367(e)-2 as follows: