CFR›Title 26›Chapter I›Part 1›Subject Group Definitions; Special Rules ContainsSections 1.1388-1–1.1394-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.1388-1 § 1.1388-1 Definitions and special rules. 1.1394-0 § 1.1394-0 Table of contents. 1.1394-1 § 1.1394-1 Enterprise zone facility bonds. Previous Definitions; Constructive Ownership of Stock Definitions; Constructive Ownership of Stock Next Determination of Amount of and Recognition of Gain or Loss Determination of Amount of and Recognition of Gain or Loss