CFR Headings
Descriptive headings
Use a descriptive heading for each designated component of the regulations, subchapter through section. (Chapter headings reflect the name of the agency assigned to that chapter.) A descriptive heading is a brief statement (or question) that describes the subject matter of a particular component of your regulations. Descriptive headings should illustrate the logic and arrangement of your regulations. Descriptive headings help readers locate the provisions of the regulations that apply to them.
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Relational headings - across sections
Use headings to indicate that material in a series of section is related.
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Relational headings - within sections
Use headings to indicate that a group of related subjects is treated together in a single section.
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Paragraph headings
Use headings only down to the section level of your regulations, unless a reader would miss significant information in a section.
Paragraph-level headings do not appear in the table of contents for the part. When using paragraph-level headings (referenced as "subject headings" in amendatory instructions), make sure that all same-level paragraphs within the same unit have a subject heading. In other words, if paragraph (a) has a heading, all first-level paragraphs must have a heading. If paragraph (b)(1) has a heading, then all second-level paragraphs under paragraph (b) - paragraphs (b)(2), (b)(3), etc - must have headings but paragraph (a) does not require a heading, nor do any second-level paragraphs under paragraph (a) - paragraphs (a)(1), (a)(2), (a)(3), etc.
EXAMPLE: