---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchF/part402"
level: "part"
label: "Part 402"
heading: "Part 402 [reserved]"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchF-part402"
sections_count: 0
---

# Part 402 — Part 402 [reserved]

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter F — Procedure and Administration