Home › CFR › Title 26 › Part 301 › §301.7122-026 CFR §301.7122-0 — -0 Table of contents.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThis section lists the major captions that appear in the regulations under § 301.7122-1.