CFR › Title 26 › Part 301 › §301.6721-026 CFR §301.6721-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkIn order to facilitate the use of §§ 301.6721-1 through 301.6724-1, this section lists the paragraph headings contained in these sections.