CFR›Title 25›Chapter I›Part 18›Subpart E ContainsSection 18.401CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Information and Records Sections 18.401 § 18.401 How does the Paperwork Reduction Act affect this part? Previous D Subpart D—Approval of Single Heir Rule