CFR›Title 2›Subtitle B›Chapter III›Part 300›Subpart E ContainsSection 300.414; Subject group HHS Selected Items of CostCorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Cost Principles Contents 300.414 § 300.414 Indirect costs. HHS Selected Items of Cost HHS Selected Items of Cost Sections 300.477–300.478 Previous D Subpart D—Post Federal Award Requirements