Use this code:

<P><!-- Make this an anchor for return jumps.-->
<A NAME="TOC"></A>Table of Contents</P>
<P><!-- This is the link to the section 1. below.-->
<A HREF="#SEC1">Section 1.</A><BR>
<A HREF="#SEC2">Section 2.</A><BR>
<A HREF="#SEC3">Section 3.</A><BR>
<!-- This is a named anchor called "SEC1".-->
<A NAME="SEC1"></A></P>
<H2>CFR Section 1.</H2>
<P>Text of section 1 is here.<BR>
<!-- This is a link back to the TOC at the top of the page -->
<A HREF="#TOC">(TOC)</A> </P>
<H2><A NAME="SEC2"></A>CFR Section 2.</H2>
<P>Text of section 2 is here.<BR>
<A HREF="#TOC">(TOC)</A></P>
<H2><A NAME="SEC3"></A>CFR Section 3.</H2>
<P>Text of section 3 is here.<BR>
<A HREF="#TOC">(TOC)</A></P>

To create intra-document links:

Table of Contents

Section 1.
Section 2.
Section 3.

CFR Section 1.

Text of section 1 is here.
(TOC)

CFR Section 2.

Text of section 2 is here.
(TOC)

CFR Section 3.

Text of section 3 is here.
(TOC)