CFR › Title 26 › Part 1 › §1.904(f)-026 CFR §1.904(f)-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists the headings for §§ 1.904(f)-1 through 1.904(f)-8 and 1.904(f)-12.