CFR›Title 7›Subtitle B›Chapter XIV›Part 1400›Subpart E ContainsSections 1400.401–1400.402CorpusDaily eCFRDisplayed edition2026-06-08Last updated2026-06-08 Subpart E—Foreign Persons Sections 1400.401 § 1400.401 Eligibility. 1400.402 § 1400.402 Notification. Previous C Subpart C—Payment Eligibility Next F Subpart F—Average Adjusted Gross Income Limitation