Home › CFR › Title 26 › Part 1 › §1.904(b)-026 CFR §1.904(b)-0 — Outline of regulation provisions.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThis section lists the headings for §§ 1.904(b)-1 and 1.904(b)-2.