CFR › Title 26 › Part 1 › §1.7702-026 CFR §1.7702-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the captions that appear in §§ 1.7702-1, 1.7702-2, and 1.7702-3.