CFR›Title 26›Chapter I›Part 301›Subpart ECFR1b5d05d4bfe19f9 ContainsSubject group Records, Statements, and Special ReturnsCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Information and Returns Subject Groups Records, Statements, and Special Returns Records, Statements, and Special Returns Sections 301.269B-1–301.6114-1 Next ECFR1de8076f16a87a4 Other Offenses