CFR › Title 26 › Part 1 › §1.666(c)-226 CFR §1.666(c)-2Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe application of the provisions of §§ 1.666(a)-1, 1.666(b)-1, and 1.666(c)-1 may be illustrated by the following examples: