CFR›Title 26›Chapter I›Part 601›Subpart I ContainsSection 601.901CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart I—Use of Penalty Mail in the Location and Recovery of Missing Children Sections 601.901 § 601.901 Missing children shown on penalty mail. SourceT.D. 8848, 64 FR 69398, Dec. 13, 1999, unless otherwise noted. Previous H Subpart H—Tax Counseling for the Elderly