CFR › Title 26 › Part 1 › §1.882-026 CFR §1.882-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists captions contained in §§ 1.882-1, 1.882-2, 1.882-3, 1.882-4 and 1.882-5.