Home › CFR › Title 26 › Part 1 › §1.661(c)-226 CFR §1.661(c)-2 — (c)-2 Illustration of the provisions of section 661.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe provisions of section 661 may be illustrated by the following example: