Home › CFR › Title 26 › Part 1 › §1.48E(h)-026 CFR §1.48E(h)-0 — E(h)-0 Table of contents.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the captions contained in § 1.48E(h)-1.