CFR›Title 27›Chapter I›Part 40›Subpart B ContainsSection 40.11CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart B—Definitions Sections 40.11 § 40.11 Meaning of terms. Previous A Subpart A—Scope of Regulations Next C Subpart C—Taxes