CFR›Title 26›Chapter I›Part 1›Subject Group Consolidated Return Regulations ContainsSections § 1.1502-0–§ 1.1502-1CorpusDaily eCFRDisplayed edition2026-09-29Last updated2026-09-29 Sections § 1.1502-0 § 1.1502-0 Effective/applicability dates. § 1.1502-1 § 1.1502-1 Definitions.