CFR›Title 26›Chapter I›Part 301›Subpart ECFR906a9cbafe6b4af ContainsSubject group General ProvisionsCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Collection Subject Groups General Provisions General Provisions Sections 301.6301-1–301.6326-1 Previous ECFR612dc3cd920dcce Interest Next ECFR028457d7fc33c82 Closing Agreements and Compromises