[List of CFR Sections Affected (LSA), January 2014] [From the U.S. Government Publishing Office, www.gpo.gov] TITLE 26_INTERNAL REVENUE Chapter I_Internal Revenue Service, Department of the Treasury (Parts 1_ 899) 1 Authority citation amended.....13-23126, 13-28474, 13-39975, 13-39986, 13-46503, 13-46808, 13-53655, 13-54160, 13-54569, 13-70858, 13- 73080, 13-79607 Authority citation correctly amended..........................13-64397 Technical correction...........13-23487, 13-48607, 13-49367, 13-53026, 13-78256 Authority citation amended............................14-2590, 14-3100 1.108(i)-0 Added................................................13-39986 (b) correctly revised.........................................13-48607 1.108(i)-0T Removed.............................................13-39987 1.108(i)-1 Added................................................13-39987 (b)(2)(iii)(D) and (c) Example 3 (ii) correctly amended.......13-48607 1.108(i)-1T Removed.............................................13-39991 1.108(i)-2 Added................................................13-39975 (b)(6)(i)(A)(4), (c)(3)(i)(A)(5) and (d)(2)(iii) Example 2 (ii) correctly revised.............................................13-49366 1.108(i)-2T Removed.............................................13-39984 1.108(i)-3 Added................................................13-39991 1.108(i)-3T Removed.............................................13-39991 1.150-1 (a)(2) heading and (4) revised; (b) amended.............13-54759 1.150-1T Removed................................................13-54759 1.171-1 (f) Example 2 revised...................................13-54759 1.171-1T Removed................................................13-54759 1.171-2 (a)(4)(i)(C) added.......................................14-2590 1.171.2T Removed.................................................14-2591 1.171.3 (b) amended..............................................14-2591 1.197-2 (b)(7) revised..........................................13-54759 1.197-2T Removed................................................13-54759 1.249-1 (e)(2)(ii) and (f)(3) revised...........................13-54759 1.249-1T Removed................................................13-54760 1.263A-0 Amended.................................................14-2096 1.263A-1 (c)(5) and (e)(3)(ii)(U)(2) added; (e)(3)(ii)(U)(1) redesignated as (e)(3)(ii)(U); (e)(3)(i), (ii) introductory text, and (l) revised; (e)(3)(ii)(U)(2) amended......................................................14-2097 [[Page 29]] 1.263A-2 (b)(3)(ii)(C) and (4)(A)(4) added; (f) revised......................................................14-2097 1.263A-3 (d)(3)(i)(C)(3), (D)(3), (E)(3) and (f) added........................................................14-2097 1.274-2 (f)(2)(iv) revised......................................13-46503 1.274-8 Revised.................................................13-46504 1.336-0 Added...................................................13-28474 1.336-1 Added...................................................13-28474 1.336-2 Added...................................................13-28474 (b)(1)(i)(C) and (h)(8) Example 2 (ii) correctly revised......13-53027 1.336-3 Added...................................................13-28474 1.336-4 Added...................................................13-28474 1.336-5 Added...................................................13-28474 1.337(d)-7 (a)(2), (d)(1), (e) and (f) revised; (d)(3) and (4) added.......................................................13-46806 1.338-0 Amended.................................................13-28489 1.338-1 (a)(1) and (c)(1) amended; (e) added....................13-28489 1.338-5 (d)(3)(ii) amended; (h) added...........................13-28489 1.358-2 (a)(2)(viii) revised; (d) amended.......................13-54160 1.362-4 Heading and (a)(1) revised; (b) through (j) added.......13-54160 1.382-3 (j)(13) and (14) redesignated as (j)(16) and (17); (j) heading, (1), (11) and new (17) revised; new (j)(13), (14), (15) and (16) Examples 5 through 13 added...................13-62423 1.401(k)-3 Authority citation and (e)(1) amended; (e)(4)(i), (ii), (g), (1) and (2) revised....................................13-68737 1.401(m)-3 (f)(1) amended; (f)(4)(i), (ii), (h), (1) and (2) revised; (h)(1)(i) added....................................13-68738 1.469-11 (b)(3)(iv) Added.......................................13-72421 1.471-3 (e) and (g) added; undesignated text designated as (f)............................................14-2098 1.475(a)-4 (d)(4) Example 1, Example 2 and Example 3 revised....13-54760 1.475(a)-4T Removed.............................................13-54760 1.482-7 (g)(2)(v)(B)(2), (4)(vi)(F)(2), (viii) Example 8 and (l) revised; (g)(4)(v) and (g)(4)(viii) Example 9 added.........13-52855 (g)(4)(vi)(F)(2) correctly amended............................13-62426 1.482-7T Removed................................................13-52856 1.704-1 (b)(5) Example 32 (v) correctly amended.................13-35559 1.705-1 (a)(9) added............................................13-54168 1.833-1 Added.....................................................14-757 1.863.7 (a)(1) revised; (a)(2) amended..........................13-73080 1.863.7T Removed................................................13-73080 1.860G-2 (g)(3)(ii)(B), (C) and (D) revised.....................13-54760 1.860G-2T Removed...............................................13-54760 1.871.15 Added..................................................13-73081 1.871.15T Removed...............................................13-73081 1.871.16T Removed...............................................13-73081 1.881-2 (b)(3) revised; (e) amended.............................13-73081 1.881-2T Removed................................................13-73081 1.892-3 Added...................................................13-73081 1.894-1 (c) redesignated as (c)(1); (c)(2) added; (e) amended...13-73081 1.901-2 (f)(5) redesignated as (f)(6); new (f)(5) added; (h)(4) amended.....................................................13-28489 (e)(5)(iv)(B)(1)(ii) and (h)(2) amended; (e)(5)(iv)(B)(1)(iii) removed; (h)(3) revised.......................................13-54391 1.901-2T Removed................................................13-54391 1.1001-3 (d) Example 9, (e)(4)(iv)(B), (5)(ii)(B)(2) and (g) Example 1, Example 5 and Example 8 revised..................13-54760 1.1001-3T Removed...............................................13-54761 1.1001-4 Revised................................................13-66640 1.1001-4T Removed...............................................13-66641 1.1092(b)-3T (b)(6) heading revised; (b)(6) amended.............13-46808 (b)(6) correctly amended......................................13-64397 1.1092(b)-6T Added..............................................13-46809 Heading, (b) Examples 1 and 2 and (c) correctly revised; (b) introductory text correctly amended...........................13-64397 1.1092(d)-1 (d) redesignated as (e); new (e) revised; new (d) added.......................................................13-54569 1.1092(d)-1T Added..............................................13-54569 1.1271-0(b) Amended.............................................13-23126 1.1275-3 (c)(4) added...........................................13-23126 1.1291-0T Added.................................................13-79607 1.1291-1T Added.................................................13-79608 1.1291.9 (j)(3) revised; (k)(3) added...........................13-79608 1.1291.9T Added.................................................13-79608 1.1298.0T Added.................................................13-79609 1.1298.1T Added.................................................13-79609 1.1367-1 (c)(2) amended.........................................13-54168 1.1401-1 (b) revised; (d) and (e) added.........................13-71471 [[Page 30]] 1.1411-0 Section and undesignated center heading added..........13-72422 1.1411-1 Added..................................................13-72424 1.1411-2 Added..................................................13-72424 1.1411-3 Added..................................................13-72424 1.1411-4 Added..................................................13-72424 1.1411-5 Added..................................................13-72424 1.1411-6 Added..................................................13-72424 1.1411-7 Added..................................................13-72424 1.1411-8 Added..................................................13-72424 1.1411-9 Added..................................................13-72424 1.1411-10 Added.................................................13-72424 1.1441-2 (b)(6) revised; (f) amended............................13-73081 1.1441-2T Removed...............................................13-73081 1.1441-3 (i) removed; (j) redesignated as new (i); (h) revised; new (i) amended.............................................13-73081 1.1441-3T Removed...............................................13-73081 1.1441-4 (a)(3)(i), (iii) and (g) heading revised; (g)(1) amended 13-73081 1.1441-4T Removed...............................................13-73082 1.1441-6 (h) redesignated as (i); (c)(2) and new (i)(1) revised; new (h) added...............................................13-73082 1.1441-7 (a)(3) removed; (a)(2) redesignated as new (a)(3); new (a)(3) and (g) revised; new (a)(2) and (4) added............13-73082 1.1441-7T Removed...............................................13-73083 1.1461-1 (c)(2)(i)(L) revised; (c)(2)(iii) added................13-73083 1.1461-1T Removed...............................................13-73083 1.1471-0 Correctly amended......................................13-55203 1.1471-1 (b)(23) and (99) correctly revised; (b)(34) correctly amended.....................................................13-55203 1.1471-2 Heading, (a)(2)(iii)(A)(2), (iv) and (4)(viii) correctly revised; (a)(2)(i), (iii)(A), (v) and (4)(i)(A) correctly amended.....................................................13-55203 1.1471-3 (b)(2), (c)(2)(i), (3)(iii)(B)(2), (6), (v)(B), (9)(iv)(A), (d)(1), (2)(i), (iii), (4)(i), (6)(ii), (iii) and (9)(i)(A) correctly amended; (c)(3)(iii)(A)(5), (6)(ii)(B)(2), (3), (C)(2)(vi), (d)(2)(ii) and (6)(i)(F) correctly revised 13-55204 1.1471-4 (b)(1), (2), (3), (c)(2)(iii)(B), (C), (v), (5)(iv)(D)(4), (6) Example 2, (7), (d)(4)(i), (6)(i), (e)(2)(ii), (iii), (3)(ii)(B) and (i)(1) correctly amended; (b)(7), (c)(2)(v) heading, (d)(2)(iii)(B) introductory text, (4), (3)(iv)(B), (D), (5)(iii)(B), (7)(ii)(A)(1), (e)(2)(iv)(B) and (3)(iii)(B) correctly revised.............13-55205 1.1471-5 (b)(1)(iii)(A), (B), (C), (3)(iv), (4)(iv), (e)(4)(v) Example 1, (5), (i)(B)(1), (f)(2), (3)(ii)(E), (g)(3)(i)(B), (ii) and (iii) correctly amended; (b)(2)(i)(C), (v), (e)(5)(iv)(D), (f)(1)(i)(F)(3)(i), (iii) and (2)(iii)(B) correctly revised...........................................13-55207 1.1471-6 (h)(2)(ii) correctly revised...........................13-55208 1.1472-1 (a) correctly amended; (b)(1) introductory text, (2) and (c)(2)(i) correctly revised.................................13-55208 1.1473-1 (a)(3) (iii)(A), (4)(iii), (vi), (b)(3)(ii)(A) and (B) correctly amended; (a)(5)(vii) heading correctly revised....13-55208 1.1474-1 (a)(2), (d)(4)(i)(C)(1), (iii)(C), (i)(1)(ii), (iii) and (2)(iii) correctly revised; (b)(1), (c)(2), (d)(1)(ii)(A)(1)(iii), (B)(1)(i), (iii), (4)(i)(B), (C)(2), (3), (ii)(C), (iii)(A), (B) and (i)(1) correctly amended....13-55208 1.1502-13 (f)(5)(ii)(C) heading revised; (f)(5)(ii)(C)(1) and (m) amended.....................................................13-28490 (f)(5)(ii)(C) heading correctly revised.......................13-53027 1.5000A-0 Added.................................................13-53655 Correctly amended.............................................13-78255 1.5000A-1 Added.................................................13-53655 (d)(6) and (7) correctly revised..............................13-78255 1.5000A-2 Added.................................................13-53655 (d)(2) correctly amended; (b)(1)(iv), (2)(iii), (c)(1)(i)(B) and (2) correctly revised.........................................13-78255 1.5000A-3 Added.................................................13-53655 (e)(4)(ii)(D) and (iii) correctly amended; (e)(4)(iii) Example 1 heading correctly revised.....................................13-78255 1.5000A-4 Added.................................................13-53655 Authority citation correctly amended..........................13-78255 [[Page 31]] (d) Example 1 (ii), Example 5 (iii) and (iv) correctly amended 13-78255 1.5000A-5 Added.................................................13-53655 1.6038-2 (j)(3) revised.........................................13-79611 1.6038-2T Added.................................................13-79611 1.6045-1 (a)(3)(v), (vi), (8), (9), (14), (15)(i)(A), (d)(2)(ii), (3), (6)(ii)(B) heading, (iv) and (vii) Example 4 revised; ; (a)(15)(i)(C) redesignated as (a)(15)(i)(G); (a)(3)(vii), (viii), new (15)(i)(C), (F), (17), (18), (xiii), (m) and (n) added; (a)(15)(ii), (c)(3)(vii)(C), (D), (x), (xi)(C), (4) Example 9 (i), (d)(2)(i), (iii), (5), (6)(i), (ii)(A), (iii)(A), (7)(i) and (8)(i)(A) amended......................13-23126 1.6045A-1 (b)(2) through (9) redesignated as (b)(5) through (12); (a)(1)(vi), (b)(3), (4), (12)(i) heading and (ii) added; (b)(1) introductory text and (v) revised; (b)(1)(vii), new (6), new (9)(ii), (iii) Example 1, Example 2 and (10) amended; (b)(1)(viii) and (12) redesignated as (b)(2) and (12)(i); new (b)(2) introductory text, new (5), new (8)(ii), (9)(iii) and (d) revised.................................................13-23132 1.6045B-1 (a)(3) amended; (h) redesignated as (j); new (h) added; new (j) revised.............................................13-23133 1.6046-1 (a)(1) and (f)(1) amended; (a)(2)(i), (3) Example 2, Example 3, Example 4, (c), (e)(5) and (f)(4) revised; (l) redesignated as (l)(1); (l)(2) added........................13-79611 1.6046-1T Added.................................................13-79613 1.6049-9T Added.................................................13-23133 1.6050H-3 Added.................................................13-70858 1.6050H-3T Removed..............................................13-70858 1.7874-1 (c)(1) amended..........................................14-3100 1.7874-4T Added..................................................14-3100 1.7874-5T Added..................................................14-3104 31 Technical correction..........................................14-4077 31.3101-2 Revised...............................................13-71471 31.3102-1 (a) amended; (f) added................................13-71472 31.3102-4 Added.................................................13-71472 31.3202-1 (g) and (h) added.....................................13-71472 31.3402(p)-1T added (temporary).................................13-71476 31.3504-1 Revised...............................................13-75474 31.6011(a)-1 (g) redesignated as (h); new (h) amended; new (g) added.......................................................13-71473 31.6001(a)-2 (d) and (e) added..................................13-71473 31.6011(a)-1 (g) correctly amended...............................14-4623 31.6205-1 (d)(1) revised; (b)(2)(i), (ii) and (3) amended; (b)(4) and (e) added...............................................13-71473 31.6402(a)-2 (a)(1)(ii) amended; (c) added; (a)(1)(iii) through (vi) redesignated as (a)(1)(iv) through (vii); (a)(1)(i), new (iv), new (v) and (b) revised...............................13-71474 31.6413(a)-1 (a)(2)(ii) through (vii) redesignated as (a)(2)(iii) through (viii); new (a)(2)(viii) revised; (a)(2)(i), new (iv) and new (v) amended; (a)(2)(ii) and (c) added...............13-71475 31.6413(a)-2 (a)(1) and (b)(2)(i) amended; (e) added............13-71475 (e) correctly amended..........................................14-4623 40.0-1 (a) amended; (d) revised; (e) and (f) removed............13-34876 40.0-1T Removed.................................................13-34876 40.6302(c)-1 (a)(1), (e)(1)(iii) and (iv) amended; (e)(1)(v) added; (f) revised; (g) removed.............................13-34876 40.6302(c)-1T Removed...........................................13-34876 48.4101-1 (f)(4)(ii)(B) and (l)(5) revised......................13-54761 48.4101-1T Removed..............................................13-54761 49.0-1 Revised..................................................13-34876 49.0-3T Removed.................................................13-34876 49.5000B-1T (Subpart G) Revised.................................13-34876 53 Technical correction.........................................13-59228 53.6011-1 (c), (d) and (e) redesignated as (d), (e) and (f); new (c) and (g) added...........................................13-49682 53.6011-1T Added................................................13-49682 53.6071-1 (h) revised; (i) added................................13-49682 53.6071-1T Revised..............................................13-49682 54 Authority citation amended.........................13-33176, 13-68266 54.9802-1 (f) revised...........................................13-33176 54.9812 Added...................................................13-68266 54.9812-1T Removed..............................................13-68266 54.9815-2705 Added..............................................13-33181 54.9815-2713 (a)(1) introductory text and (iv) revised..........13-39892 54.9815-2713A Added.............................................13-39892 57 Added........................................................13-71487 Technical correction...........................................14-3483 [[Page 32]] 300.1 (b) introductory text and (d) revised.....................13-72018 300.2 (b) and (d) revised.......................................13-72018 300.3 (b)(1) introductory text and (d) revised..................13-72018 301 Authority citation amended..................................13-49369 301.6103(c)-1 (b)(2) and (f) revised; (g) added.................13-26507 301.6103(l)(21)-1 Added.........................................13-49369 301.6103(j)(1)-1 (b)(3)(xxix) and (xxx) added; (e) revised......13-52857 301.6103(j)(1)-1T Removed.......................................13-52857 301.6109-1 (d)(2)(ii) added.....................................13-26245 602 Technical correction..........13-23487, 13-48607, 13-49367, 13-78256 Technical correction...........................................14-3483 602.101 (b) table amended (OMB numbers)....13-23134, 13-26246, 13-34878, 13-39984, 13-39992, 13-53664, 13-54168, 13-71493, 13-72449 Proposed Rules: 1............13-19950, 13-20523, 13-23183, 13-25909, 13-27873, 13-29628, 13-31454, 13-39644, 13-46851, 13-46854, 13-49242, 13-52719, 13- 53702, 13-54598, 13-54796, 13-54971, 13-54986, 13-56841, 13- 56842, 13-57547, 13-64430, 13-68779, 13-68780, 13-70901, 13- 71535, 13-72451, 13-73128, 13-73471, 13-73753, 13-75905, 13- 76092, 13-79650, 13-79652 ..................14-3042, 14-3142, 14-3145, 14-4105, 14-4302, 14-4826 31..............................................................13-71542 53......................13-20523, 13-29628, 13-31454, 13-49700, 13-59313 54..............................................................13-77632 170.............................................................13-21861 300...................................................13-53702, 13-65932 301...............................13-38872, 13-53704, 13-54986, 13-54996