[List of CFR Sections Affected (LSA), October 2003]
[From the U.S. Government Printing Office, www.gpo.gov]

 
TITLE 26_INTERNAL REVENUE

Chapter I_Internal Revenue Service, Department of the Treasury (Parts 1_
799)

1 Authority citation amended.....03-20069, 03-23588, 03-24350, 03-34295,
03-34798, 03-38178, 03-40130, 03-40767, 03-41070, 03-42259, 03-
42592, 03-44617, 03-45750, 03-51399, 03-52490, 03-54344
Technical correction................................03-24644, 03-60625
1.25A-3 (d)(2) Example 4 corrected..............................03-15940
1.25A-5 (c)(4) Example 1 corrected..............................03-15940
1.61-2 (d)(2)(ii)(a) and (b) redesignated as (A)
and (B); new (d)(2)(ii)(A) amended..........................03-54344
1.61-22 Added...................................................03-54344
1.62-2 (e)(2) amended...........................................03-39011
1.66-1 Added....................................................03-41070
1.66-2 Added....................................................03-41070
1.66-3 Added....................................................03-41070
1.66-4 Added....................................................03-41070
1.66-5 Added....................................................03-41070
1.83-1 (a)(2) amended...........................................03-54351
1.83-3 (a)(1) and (e) amended...................................03-54351
1.83-6 (a)(5) redesignated as (a)(6); new (a)(5)
added.......................................................03-54352
1.83-7 (d) added................................................03-39454
1.83-7T Added...................................................03-39454
1.108-7T Added..................................................03-42592
(a)(2) and (d) Examples 3 and 4 corrected...........03-50711, 03-56556
1.141-0 Amended.................................................03-45775
1.141-5 (c)(2)(ii) revised; (c)(2)(iii) and (iv)
added.......................................................03-45775
1.141-15 (b)(3) added...........................................03-45775
Technical correction..........................................03-52975
1.148-0 (c) amended.............................................03-45775
1.148-1 (e)(1) and (2) revised..................................03-45775

[[Page 77]]

1.148-11 (j) added..............................................03-45777
1.167(a)-14 (b)(1), (e) and (2) revised; (3) added
03-52990
1.167(a)-14T Added..............................................03-52991
1.168(d)-1 (d) heading and (b)(3)(ii) revised; (d)
redesignated as (1); (2) added..............................03-52991
1.168(d)-1T Added...............................................03-52991
1.168(k)-0T Added...............................................03-52991
1.168(k)-1T Added...............................................03-52992
1.169-3 (a) and (b)(2) revised; (g) added.......................03-53004
1.169-3T Added..................................................03-53004
1.170A-6 (c)(2)(i)(E) and (c)(2)(ii)(D) revised.................03-40131
1.274-5 (j)(3) revised; (m) amended.............................03-39011
1.274-5T (j) revised............................................03-39011
1.280F-6T (a)(1) (d)(3) amended; (c)(3)(iii)
revised; authority citation removed.........................03-40130
1.280G-1 Added..................................................03-45750
Corrected.....................................................03-59114
1.301-1 (q) added...............................................03-54352
1.338-3 (c)(1)(i) amended.......................................03-40768
1.338(h)(10)-1 (c)(2), (3) and (4) redesignated as
(c)(3), (4) and (5); new (c)(2) added.......................03-40768
1.338(h)(10)-1T Added (temporary)...............................03-40768
1.367(e)-2 (b)(2)(iii)(C)(1) amended; (d) revised
03-39453
1.382-1 Amended.................................................03-38178
Corrected.....................................................03-53219
1.382.10T Added (temporary).....................................03-38178
Corrected.....................................................03-41417
Correctly designated..........................................03-53219
1.402(g)-2 Added................................................03-40515
1.408-4 (c)(1) amended..........................................03-23588
1.408-11 Added..................................................03-23588
1.408A-5 amended................................................03-23589
1.409(p)-1T Added (temporary)...................................03-42974
1.411(d)-6 Removed..............................................03-17281
1.414(v)-1 Added................................................03-40515
1.417(e)-1 (b)(3)(i), (ii) introductory text and
(C) revised; (b)(3)(iii) and (iv) redesignated
as (b)(3)(viii) and (ix); new (b)(3)(iii)
through (vii) added.........................................03-41909
1.419A(f)(6)-1 added............................................03-42259
1.448-2T Revised................................................03-52500
1.457-1 Revised.................................................03-41234
1.457-2 Revised.................................................03-41234
(k) introductory text, (4)(i) and (ii) corrected
03-51446
1.457-3 Revised.................................................03-41234
1.457-4 Revised.................................................03-41234
(c)(1)(iv) Examples 1 and 3 corrected.........................03-51446
1.457-5 Added...................................................03-41240
(d) Example 2 corrected.......................................03-51446
1.457-6 Added...................................................03-41240
(e)(2) corrected..............................................03-51446
1.457-7 Added...................................................03-41240
(i) Example 1 corrected.......................................03-51447
1.457-8 Added...................................................03-41240
(b)(2) corrected..............................................03-51447
1.457-9 Added...................................................03-41240
(a) corrected.................................................03-51447
1.457-10 Added..................................................03-41240
(a)(2) and (b) corrected......................................03-51447
1.457-11 Added..................................................03-41240
1.457-12 Added..................................................03-41240
1.482-0 Amended.................................................03-51177
1.482-1 (a)(1), (b)(2)(i) and (c)(1) amended;
(j)(5) added................................................03-51177
1.482-5 (c)(2)(iv) amended......................................03-51177
1.482-7 (a)(3) redesignated as (a)(4); (d)(2)
redesignated as (d)(3); new (a)(3), (d)(2) and
(j)(2)(i)(F) added; (j)(2)(i)(D) and (E)
amended; (k) revised........................................03-51177
1.752-6T Added..................................................03-37416
1.755-1 (a), (b)(4)(ii)Example, (5) heading, (i)
and (d) revised; (b)(3)(iii) redesignated as
(b)(3)(iv); (b)(1)(i) heading, new (3)(iii)
and (e) added; (b)(1)(i), (5)(iv) Examples 1
and 2 and (c)(5) Example (i) amended........................03-34295
1.755-2T Removed................................................03-34299
1.807-2 Added...................................................03-24350
1.811-3 Added...................................................03-24350
1.812-9 Added...................................................03-24350
1.817A-0 Added..................................................03-24350
1.817A-1 Added..................................................03-24350
1.833-0 Added...................................................03-51399
1.833-2 Added...................................................03-51406
1.833-3 Added...................................................03-51406
1.833-4 Added...................................................03-51406
1.833-5 Added...................................................03-51406
1.883-1 Revised.................................................03-51400
1.897-1 (p) amended.............................................03-46082
1.897-2 (g)(1)(i)(B), (g)(1)(i) concluding text,
(iii) heading, (A), (B) heading, introductory
text, concluding text,

[[Page 78]]

(C), (D), (2)(i)(B), (iii) heading, (A), (B)
heading, introductory text, concluding text,
(C), (D), (iv), (h)(2)(v) and (4)(ii) amended
03-46083
1.897-3 (c) introductory text, (1) introductory
text, (i), (d)(1), (2)(i), (f)(1) and (g)(1)
amended; (h) added..........................................03-46083
1.897-5 Added...................................................03-46083
1.897-5T (d)(1)(iii)(F) revised.................................03-46084
1.897-6T (a)(2) amended; (a)(5) and (7) Examples 2
and 3 removed...............................................03-46084
1.1017-1 (b)(4) added...........................................03-42593
1.1017-1T Added.................................................03-42593
1.1060-1 (e)(2) revised.........................................03-34299
1.1361-1 (b)(1)(ii), (f), (h)(1)(ii), (iv),
(3)(i)(B), (D), (ii)(A), (B), (j)(6)(iii)(C),
(7)(ii), (k)(1) Examples 2, 3, 4 and (k)(2)(i)
revised; (j)(6)(iii)(D) and (k)(2)(ii)
redesignated as (j)(6)(iii)(E) and
(k)(2)(iii); new (j)(6)(iii)(D) and (k)(2)(ii)
added.......................................................03-42252
1.1400L(b)-1T Added.............................................03-53004
1.1402(a)-18 Added..............................................03-54352
1.1445-1 (c)(1), (2)(i)(B), (d)(1)(i), (ii),
(2)(i), (iv)(B), (vi)(B), (f)(2) and (3)(i)
amended; (g)(9) and (10) revised; (h) added.................03-46084
1.1445-2 (b)(2)(iii) redesignated as (b)(2)(iv);
new (b)(2)(iii), (d)(2)(iii), (iv) and (e)
added; new (b)(2)(iv)(B) revised;
(d)(2)(i)(B), (3)(iii)(A)(2) and (3) amended
03-46084
1.1445-3 (a), (b)(1), (f)(1), (2)(iii), (3)(i),
(g) introductory text and (1) amended; (b)(2)
revised; (b)(5), (6) and (h) added..........................03-46085
1.1445-4 (c)(2) amended.........................................03-46086
1.1445-5 (e)(2) redesignated as (e)(3);
(b)(2)(ii), (B), (C), (5)(i), (7), (c)(3)(v)
and new (e)(3)(iii)(B) amended; (b)(8)(iii)
and (e)(1)(ii) revised; new (e)(2) and (h)
added.......................................................03-46086
1.1445-6 Heading and (b)(3) revised; (a), (f)(1),
(2)(iii), (f)(3)(i), (g) introductory text and
(1) amended; (h) added......................................03-46086
1.1445-9T Removed...............................................03-46087
1.1502-19 (b)(1), (h)(2) heading and (i) heading
revised; (h)(2)(ii) redesignated as
(h)(2)(iii); new (h)(2)(ii) added...........................03-52490
1.1502-19T Added................................................03-52490
1.1502-20T (i)(5) redesignated as (i)(6);
(i)(3)(viii) and new (i)(5) added...........................03-24353
1.1502-21 (h)(6) and (7) redesignated as (h)(7)
and (8); (b)(2)(iv), (c)(2)(vii) and new
(h)(8) revised; new (h)(6) added............................03-52491
1.1502-21T (b)(2) through (3)(iv) corrected.....................03-16430
(b)(1) through (3)(ii)(B) and (c) through (h)(7)
revised; (h)(8) added.......................................03-52491
1.1502-28T Added................................................03-52492
1.1502-32 (b)(3)(ii)(C)(1) and (iii)(A) revised;
(b)(4)(vii) and (h)(7) added; (b)(5)(ii)
Example 4 amended...........................................03-52495
1.1502-32T (b)(4) through (4)(v) corrected......................03-16431
(b)(4)(vii) added.............................................03-24354
(b) introductory text through (3)(iii)(B), (4)
introductory text through (iv) and (c) through
(h)(5)(ii) revised; (h)(7) added............................03-52495
1.1502-35T (b)(3)(i)(C), (ii)(B), (6)(ii), (e) and
(f)(1) corrected; (b)(3)(ii)(C) correctly
designated as (b)(3)(ii)(D); new (b)(3)(ii)(C)
correctly added.............................................03-16431
(b)(2)(ii)(B) corrected.......................................03-24880
(b)(3)(ii)(B) through (E) corrected...........................03-33382
1.1503-2 (g)(2)(iv)(B)(1)(ii) removed;
(g)(2)(iv)(B)(1)(iii), (iv), (2) introductory
text and (iii) redesignated as new
(g)(2)(iv)(B)(1)(ii), (iii), (3) introductory
text and (iii); (g)(2)(iv)(B)(1) introductory
text, (i) introductory text and (iii) revised;
new (g)(2)(iv)(B)(2) and (D) added; (h)(1)
amended.....................................................03-44617
1.6038-3 (j) and (l) revised....................................03-39012

[[Page 79]]

1.6038-3T Removed...............................................03-39013
1.6081-1T Removed...............................................03-34798
1.6081-8T Added.................................................03-34798
1.6081-9T Added.................................................03-34799
1.6107-2T Added.................................................03-20069
1.6695-1 (b) revised............................................03-20069
1.6695-1T Added.................................................03-20069
1.7872-15 Added.................................................03-54352
20.2055-2 (e)(2)(vi)(f), and (vii)(e) revised;
(f)(2)(iv) Example (4)  removed.............................03-40131
20.2207A-1 (a)(2) amended.......................................03-42594
(b) added.....................................................03-42595
25.2519-1 (c)(1) amended; (c)(4) heading revised;
(c)(4) text added; (g) introductory text
revised.....................................................03-42595
25.2522(c)-3 (c)(2)(vi)(f) and (vii)(e) revised;
(d)(2)(iv) Example (4) removed..............................03-40132
31.3121(a)-1 (k) added..........................................03-54361
31.3231(e)-1 (a)(6) added.......................................03-54361
31.3306(b)-1 (l) added..........................................03-54361
31.3401(a)-1 (b)(15) added......................................03-54361
31.3406(d)-5 (d)(2)(ii), and (g)(4) revised.....................03-22595
31.6011(a)-5 (b) revised........................................03-34799
31.6051-1 (d)(2)(i)(c) amended..................................03-34799
31.6051-2 (c) amended...........................................03-34799
31.6081(a)-1 (a)(2) removed; (a)(3) redesignated
as (2); new (a)(2)(i) revised...............................03-34799
31.6081(a)-1T Added.............................................03-34799
40.6302(c)-3 (d) amended........................................03-15941
48.4041-21 (b)(1)(i) amended....................................03-15941
48.4081-1 (b) and (c)(2)(i) amended.............................03-15941
48.4081-3 (g)(2) and (3) revised................................03-15941
48.6427-8 (d) introductory text amended.........................03-15942
49.4291-1 Amended...............................................03-15942
54 Authority citation revised...................................03-17281
54.4980F-1 Added................................................03-17281
300.0 (b)(3) added; (c) revised.................................03-48787
300.3 Added.....................................................03-48787
301 Technical correction........................................03-24644
Authority citation amended................03-33857, 03-40769, 03-41075
301.6103(c)-1 Added.............................................03-22598
301.6103(c)-1T Removed..........................................03-22600
301.6103(j)(5)-1 Removed........................................03-33857
301.6103(j)(5)-1T Added.........................................03-33857
301.6103(k)(6)-1 Removed........................................03-41075
301.6103(k)(6)-1T Added.........................................03-41075
(a)(1)(v) and (c)(1) corrected................................03-55436
301.6104(a)-6 (d) amended.......................................03-40769
301.6104(b)-1 (d)(4) amended....................................03-40769
301.6104(d)-1 (d)(3)(i) amended.................................03-40769
301.6109-1 (b)(2)(v), (vi) and (c) amended;
(b)(2)(vii) added...........................................03-46087
301.6724-1 (f)(1)(ii), (5)(vi), (g)(1), and (k)
Examples 3, 5, 6 and 7 amended; (f)(2), and
(3) revised.................................................03-22595
301.7430-1 (f) corrected........................................03-16351
301.7701-2 (d)(3)(i)(B), (C) and (e) amended;
(d)(3)(i)(D) added..........................................03-60298
301.7701-3 (d)(1) redesignated as (d)(1)(i);
(d)(1)(i) heading, (ii), (3) and (4) added;
(d)(2) revised..............................................03-60298
602 Technical correction........................................03-24644
602.101 (b) table corrected (OMB numbers)...03-15943, 03-52463, 03-54660
(b) table amended (OMB numbers)............03-17291, 03-22600, 03-34299,
03-34799, 03-39013, 03-41073, 03-41250, 03-41911,403-2267, 03-
44618, 03-45772, 03-46087, 03-51179, 03-51417, 03-52508, 03-
54361

Proposed Rules:

1............03-15801, 03-16462, 03-17002, 03-17759, 03-20089, 03-23632,
03-23931, 03-24404, 03-24405, 03-24406, 03-24898, 03-24903, 03-
25310, 03-25845, 03-27493, 03-34344, 03-34874, 03-34875, 03-
37434, 03-38247, 03-39498, 03-40218, 03-40224, 03-40579, 03-
40581, 03-40583, 03-40848, 03-41087, 03-42476, 03-42562, 03-
43047, 03-43055, 03-43058, 03-43059, 03-44499, 03-44904, 03-
46516, 03-46983, 03-48331, 03-50087, 03-50734, 03-51749, 03-
51944, 03-52466, 03-52542--52546, 03-52986, 03-53008, 03-53448,
03-53926, 03-54062, 03-54876, 03-60304, 03-60895, 03-62040
14a...................................................03-34344, 03-50734
25..............................................................03-34875
31...........................................03-34875,403-2329, 03-53448
49....................................................03-15690, 03-35828
53..............................................................03-34875
54..............................................................03-24406
55..............................................................03-34875
156.............................................................03-34875
157.............................................................03-32698
301..........03-33887, 03-39498, 03-40849, 03-40850, 03-40857, 03-41089,
03-41090, 03-44905, 03-49729, 03-52466, 03-53687, 03-59557, 03-
60305
602...................................................03-24406, 03-32698