CFR › Title 26 › Part 1 › §1.367(e)-026 CFR §1.367(e)-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists captioned paragraphs contained in §§ 1.367(e)-1 and 1.367(e)-2 as follows: