Home › CFR › Title 26 › Part 1 › §1.401(l)-026 CFR §1.401(l)-0 — (l)-0 Table of contents.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section contains a listing of the headings of §§ 1.401(l)-1 through 1.401(l)-6.