Home › CFR › Title 26 › Part 1 › §1.7701(l)-026 CFR §1.7701(l)-0 — (l)-0 Table of contents.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists captions that appear in §§ 1.7701(l)-1 and 1.7701(l)-3: