CFR›Title 25›Chapter I›Part 115›Subpart A ContainsSections 115.001–115.002CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart A—Purpose, Definitions, and Public Information Sections 115.001 § 115.001 What is the purpose of this part? 115.002 § 115.002 What definitions do I need to know? Next B Subpart B—IIM Accounts