CFR › Title 26 › Part 1 › §1.401(m)-026 CFR §1.401(m)-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section contains first a list of section headings and then a list of the paragraphs in each section in §§ 1.401(m)-1 through 1.401(m)-5.