CFR›Title 5›Chapter I›Part 891›Subpart C ContainsSection 891.301CorpusDaily eCFRDisplayed edition2026-04-23Last updated2026-04-23 Subpart C—Suspension and Termination Sections 891.301 § 891.301 Suspension and termination. Previous B Subpart B—Election and Change of Election Next D Subpart D—Contributions and Withholdings