CFR›Title 26›Chapter I›Part 1›Subject Group Changes To Effectuate F.C.C. Policy ContainsSections 1.1071-1–1.1071-4CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.1071-1 § 1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission. 1.1071-2 § 1.1071-2 Nature and effect of election. 1.1071-3 § 1.1071-3 Reduction of basis of property pursuant to election under section 1071. 1.1071-4 § 1.1071-4 Manner of election. Previous Changes in Rates During a Taxable Year Changes in Rates During a Taxable Year Next Claim of Right Claim of Right