[List of CFR Sections Affected (LSA), September 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 Technical correction......................14-18161, 14-24331, 14-45683

[[Page 59]]

Authority citation amended.....14-26117, 14-37639, 14-41888, 14-48667,
14-51091
1.36B-0 Amended.................................................14-26117
1.36B-2 (b)(2) and (c)(3)(v)(C) revised; (d) added
14-43626
1.36B-2T Added..................................................14-43627
1.36B-3 (g)(1) revised; (m) added...............................14-43627
1.36B-3T Added..................................................14-43627
1.36B-4 (b)(5) removed; (b)(6) redesignated as new
(b)(5); (a)(1)(ii), (4) Example 4, (b)(3), (4)
and new (b)(5) Example 9 revised; (a)(3)(iii),
(4) Examples 10 through 14, new (b)(5) Example
10 and (c) added............................................14-43627
1.36B-4T Added..................................................14-43628
1.36B-5 Revised.................................................14-26117
1.41-9 (b)(2) revised...........................................14-31864
1.41-9T Added...................................................14-31864
1.45R-0 Added...................................................14-36646
1.45R-1 Added...................................................14-36646
1.45R-2 Added...................................................14-36646
1.45R-3 Added...................................................14-36646
1.45R-4 Added...................................................14-36646
1.45R-5 Added...................................................14-36646
1.67-4 Added....................................................14-26619
(d) revised...................................................14-41636
1.67-4T Removed.................................................14-26620
1.72-15 (a) amended; (d), (h) and (i) revised; (f)
removed.....................................................14-26841
1.105-4 Removed.................................................14-26841
1.105-6 Removed.................................................14-26841
1.106-1 Existing text designated as (a) and
amended; (b) added..........................................14-26841
1.108-7 (d)(2)(iii) and (f)(2) amended..........................14-42677
1.162-3 (c)(4)(i), (ii), (d)(1), (2), (e)(1) and
(j)(3) correctly amended; (d)(3) correctly
revised.....................................................14-42190
1.162-4 (a) correctly amended...................................14-42191
1.162-31 Added..................................................14-56904
1.162(l)-1T Added...............................................14-43631
1.165-2 (c) amended.............................................14-48667
1.168(i)-0 Amended..............................................14-48667
1.168(i)-0T Removed.............................................14-48667
1.168(i)-1 (a) through (l)(1) and (m) revised...................14-48667
1.168(i)-1T Removed.............................................14-48678
1.168(i)-7 (a) amended; (b), (c)(2)(ii)(H) and (e)
revised.....................................................14-48678
1.168(i)-8 Added................................................14-48678
1.168(i)-8T Removed.............................................14-48684
1.174-2 (a)(7) removed; (a)(2), (3) through (6),
(8) and (9) redesignated as (a)(3), (6)
through (9), (10) and (11); (a)(1) heading,
new (2), new (3) heading, new (4), new (5),
new (6) through (11) headings, new (11)
Example 3 through Example 10, (b)(1) heading,
(2) heading, (3) heading, (5) and (d) added;
new (a)(7), new (9), new (11) Examples 1 and 2
amended; new (a)(11) introductory text and
(b)(4) revised..............................................14-42195
1.195-2 Added...................................................14-42679
1.263(a)-0 Correctly amended....................................14-42191
1.263(a)-1 (f)(1) and (5) correctly amended;
(f)(1)(i)(B)(2), (ii)(B)(2), (3)(iv), (vii)
and (7) Example 6 heading correctly revised.................14-42191
1.263(a)-2 (d)(1), (f)(2)(iv)(A), (B) and (h)(2)
correctly amended; (f)(3)(ii) heading
correctly revised...........................................14-42191
1.263(a)-3 (d), (e)(2)(i), (f)(2)(i), (3)(i),
(g)(2)(ii) Example 3, (h)(5)(ii), (6), (i)(6)
Example 3, (j)(3) Example 11, (k)(2), (7)
Example 7, Example 30 and (n)(2) correctly
amended; (h)(4), (k)(1)(v) and (vi) correctly
revised.....................................................14-42191
(g)(2)(i), (ii) Examples 1, 2, 4, (k)(7)
Examples 30 and 31 amended..................................14-48684
1.263A-1 (l) correctly revised..................................14-42192
1.382-3 (j)(17) revised.........................................14-44282
1.382-3T Added..................................................14-44282
1.401-1 (b)(1)(ii) amended......................................14-26842
1.401(a)(9)-5 Amended...........................................14-37639
1.401(a)(9)-6 Amended...........................................14-37639
(c)(4)(i) introductory text and (d)(3)(i)
correctly revised; (d)(1)(ii)(B) correctly
amended.....................................................14-45683
1.402(a)-1 (a)(1)(ii) amended; (e) added........................14-26842
(e)(6) Example 2 correctly amended............................14-38247
1.402(c)-2 Amended..............................................14-26842
1.403(a)-1 (g) revised..........................................14-26842
1.403(b)-6 (g) amended..........................................14-26842
(e)(9) added..................................................14-37642
1.408-8 Amended.................................................14-37642

[[Page 60]]

1.408A-6 Amended................................................14-37643
1.411(a)(13)-1 (b)(2), (3), (4), (d)(3)(i),
(4)(ii)(A), (C), (6) and (e)(2)(ii) revised;
(d)(4)(ii)(E) added.........................................14-56457
1.411(b)-1 (b)(2)(ii)(G) added..................................14-56459
1.411(b)(5)-1 (b)(1)(i)(B), (C), (ii), (iii),
(2)(i), (c)(3)(i), (d)(1)(iv)(D), (2)(i),
(ii), (3), (4)(ii), (iv), (5)(ii), (iv),
(6)(ii), (iii), (e)(2), (3)(ii)(B), (C),
(iii), (4) and (f)(2)(i)(B) revised;
(c)(3)(iii) removed; (c)(5) Example 8,
(d)(1)(viii), (4)(v), (e)(3)(ii)(D), (iv), (v)
and (5) added; (d)(1)(v) and (e)(3)(i) amended
14-56460
1.469-11 (b)(3)(iv)(C)(1) and (3) Example 4
correctly revised...........................................14-18159
1.471-8 Revised.................................................14-48036
1.501(a)-1 (a)(2), (b)(1) and (3) revised; (f)
added.......................................................14-37631
1.501(a)-1T Added...............................................14-37631
(f)(2) corrected..............................................14-41886
1.501(c)(3)-1 (b)(1)(v) and (6) revised; (h) added
14-37631
1.501(c)(3)-1T Added............................................14-37631
Section designation corrected.................................14-39311
(h)(2) corrected..............................................14-41886
1.508-1 (a)(2)(i), (ii), (b)(2)(iv) and (v)
revised; (c) added..........................................14-37632
1.508-1T Revised................................................14-37632
(c)(2) corrected..............................................14-41886
1.708-1 (b)(6) added............................................14-42679
1.709-1 (b)(3) redesignated as (b)(3)(i); new
(b)(3)(i) heading and (ii) added; (b)(5)
amended.....................................................14-42679
1.861-9 (a) through (e), (f)(1), (2), (3)(i), (5),
(g) and (h)(1) through (4) revised; (k)
amended.....................................................14-41425
(h)(4)(iii)(A) correctly amended..............................14-49683
1.861-9T (e)(2), (3) and (h)(4) revised; (k)
amended; (l) removed........................................14-41426
1.861-11 (d)(3) through (6) revised.............................14-41426
1.861-11T (d)(6)(ii) revised; (h) amended; (i)
removed.....................................................14-41426
1.871-14 (c)(2) through (3)(i) correctly revised
14-37182
1.871-14T (c)(2)(v) and (vi) correctly added....................14-37182
1.1016-3 (a)(1)(ii) amended.....................................14-48684
1.1092(b)-3T (b)(6) amended.....................................14-41888
1.1092(b)-6 Added...............................................14-41888
1.1092(b)-6T Removed............................................14-41889
1.1092(d)-1 (d) and (e) revised.................................14-51091
1.1092(d)-1T Removed............................................14-51091
1.1361-4 (a)(8)(i)(A) and (B) amended; (a)(8)(ii)
revised; (a)(8)(iii) removed................................14-36205
1.1361-4T Removed...............................................14-36205
1.1366-0 Amended................................................14-42677
1.1366-2 (a)(2) through (6) redesignated as (a)(3)
through (7); new (a)(2) added; (a)(1)(i),
(ii), new (3), new (4)(i), (ii), new (5), new
(6)(i), (ii), (iii) and new (7) amended.....................14-42678
1.1366-5 Revised................................................14-42678
1.1367-1 (h) Example 5 amended..................................14-42678
1.1367-3 Amended................................................14-42678
1.1411-0 Correctly amended......................................14-18160
1.1411-2 (b)(2) correctly amended...............................14-18160
1.1411-3 (c)(3)(ii)(A) and (iii)(B) amended.....................14-18160
1.1411-4 (d)(4)(i)(C) Example 2, (f)(2)(v) Example
1, Example 2, (3)(vii), (4)(ii) Example 1,
(g)(7)(i) introductory text and (h)(5) Example
1 correctly amended; (f)(3)(iii) and (h)(2)
introductory text correctly revised.........................14-18160
1.1411-5 (b)(2)(i) and (iii) correctly revised..................14-18160
1.1411-10 (c)(5)(i)(B) correctly revised; (h)
Example 2 correctly amended.................................14-18160
1.1441-1 (b)(2)(vii) and (e)(4)(ii)(B)
introductory text correctly revised.........................14-37182
1.1441-1T (b)(2)(iv)(A), (vii)(C)(1),
(e)(3)(iv)(D)(3), (6), (4)(iv)(C) and (ix)(D)
correctly amended; (e)(2)(ii), (3)(ii)(A),
(D), (iii)(A), (D), (iv)(C)(2)(i), (iv),
(D)(2)(ii), (3)(v)(A), (C), (D), (4)(ii)(B)
introductory text, (2), (ix)(C)(1),
(5)(ii)(A), (iv), (v)(C)(1) and (2)(i)
correctly revised...........................................14-37182
1.1441-5T (c)(2)(iv)(A), (d)(2), (e)(5)(iii)(A)
and (6)(ii) correctly revised...............................14-37185

[[Page 61]]

1.1441-6T (a) and (b)(1) correctly revised; (c)(1)
correctly amended...........................................14-37186
1.1441-7T (b)(2), (3)(i) and (11)(ii) correctly
revised.....................................................14-37187
1.1461-1 (i) correctly revised..................................14-37187
1.1461-1T (c)(1)(ii)(A)(6), (B)(1) and (d) through
(i) correctly revised; (c)(1)(ii)(B)(3) and
(4) correctly amended.......................................14-37187
1.1471-1T (b)(20) and (98) revised..............................14-37176
1.1471-2 (a)(2)(ii) revised; (a)(2)(iii)(A)(1)
through (4), (4)(ii)(B)(1) and (2) added....................14-37176
1.1471-2T (a)(2)(i) revised.....................................14-37177
1.1471-3T (a)(3)(vi), (c)(3)(iii)(A)(5), (B)(1),
(6)(iv), (d)(4)(i), (11)(xii)(B),
(e)(4)(ii)(A), (iv)(A) and (vii)(B) revised;
(e)(4)(vii)(C) and (D) added................................14-37177
1.1471-4 (d)(6)(vi) and (vii) revised;
(d)(7)(ii)(A)(1), (2) and (3) added.........................14-37178
1.1471-4T (b)(3)(iii), (d)(2)(ii)(F), (iii)(B)
introductory text and (7)(iv)(B) revised....................14-37179
1.1471-5T (f)(2)(iii) introductory text, (i)
heading and (1) revised; (i) introductory text
removed.....................................................14-37179
1.1471-6T (h)(2) revised........................................14-37180
1.1472-1T (c)(1)(ii) and (3)(iii) revised.......................14-37180
1.1473-1T (a)(4)(vi) and (vii) revised..........................14-37180
1.1474-1T (d)(4)(iii)(C), (i)(1)(i), (ii),
(iii)(C), (2) introductory text and (iii)
revised.....................................................14-37180
1.6038-2T Heading correctly revised.............................14-26837
1.6038A-1 (n)(2) revised........................................14-32644
1.6038A-1T Removed..............................................14-32644
1.6038A-2 (d) and (e) revised...................................14-32645
1.6038A-2T Removed..............................................14-32645
1.6041-1 (d)(5)(ii)(A) and (B) correctly added..................14-37188
1.6042-4 (b) and (g) revised....................................14-41129
1.6043-4 (b)(4) and (i) amended.................................14-41129
1.6044-5 (b) amended; (d) revised...............................14-41129
1.6045-1T Correctly removed; CFR correction.....................14-21617
Correctly added...............................................14-22379
1.6045-2 (c) and (i) amended....................................14-41129
1.6045-2T Correctly removed; CFR correction.....................14-21617
1.6045-3 (e)(1) and (g) amended.................................14-41130
1.6045-4 (m)(1) revised; (s) amended............................14-41130
1.6045-5 (a)(3)(i) and (h) amended..............................14-41130
1.6046-1 (a)(2)(i)(a), (b), (c)(1), (3) and (l)(2)
correctly revised; (a)(3) Example 2, Example
3, Example 5, (c) introductory text and (1)
introductory text correctly amended.........................14-26837
1.6046-1T (e)(5) correctly revised..............................14-26837
1.6047-2 Added..................................................14-37643
1.6049-4T (c)(4)(i) introductory text and (ii)
introductory text correctly revised.........................14-37188
1.6049-5T (b)(14) and (d)(4) Example 11 correctly
revised.....................................................14-37188
1.6049-6 (b)(3) added; (e)(5) amended...........................14-41130
1.6050A-1 (c)(1) amended; (e) added.............................14-41130
1.6050E-1 (k)(1) and (m) amended................................14-41131
1.6050N-1 (b) amended; (e) revised..............................14-41131
1.6050P-1 (f)(1)(i) amended; (h) revised........................14-41131
1.6050S-1 (c)(1)(i) and (f) amended.............................14-41131
1.6050S-3 (d)(1)(i) amended; (g) revised........................14-41131
1.6055-1 (c)(2)(i)(A) correctly amended.........................14-24331
31.2127-1 Added.................................................14-36206
31.2127-1T Removed..............................................14-36206
31.3121(b)(3)-1 (c), (d) and (e) revised........................14-36206
31.3121(b)(3)-1T Removed........................................14-36206
31.3306(c)(5)-1 (c), (d) and (e) revised........................14-36206
31.3306(c)(5)-1T Removed........................................14-36206
31.3402(p)-1 (a) heading and (b) heading revised;
(a) and (b) amended; (c) and (d) added......................14-55363
31.3402(p)-1T Removed...........................................14-55363
31.3406(g)-1T (e) correctly revised.............................14-37189
31.3406(h)-2T (i) correctly revised; (j) correctly
added.......................................................14-37189
31.3504-2 (e)(9) Example 9 correctly amended....................14-31219

[[Page 62]]

51 Technical correction.........................................14-57784
51.1 Added......................................................14-43639
51.1T Removed...................................................14-43639
51.2 Added......................................................14-43639
51.2T Revised...................................................14-43639
51.3 Added......................................................14-43641
51.3T Removed...................................................14-43641
51.4 Added......................................................14-43641
(b)(2)(i)(A), (B), (ii), (iii), (iv) and
(c)(4)(i)(D) correctly revised..............................14-57784
51.4T Removed...................................................14-43643
51.5 Added......................................................14-43643
51.5T Removed...................................................14-43644
51.6 Added......................................................14-43644
51.6T Removed...................................................14-43644
51.7 Added......................................................14-43644
51.7T Removed...................................................14-43644
51.8 Added......................................................14-43644
51.8T Removed...................................................14-43645
51.9 Added......................................................14-43645
51.9T Removed...................................................14-43645
51.10 Added.....................................................14-43645
51.10T Removed..................................................14-43645
51.11 Added.....................................................14-43645
51.11T Revised..................................................14-43645
51.12T Removed..................................................14-43645
51.6302-1 Added.................................................14-43645
51.6302-1T Removed..............................................14-43645
54.9815-2708 (c)(3)(iii) and (f) Example 11 added
14-35947
54.9815-2713A (b), (c)(1) and (2)(i) introductory
text revised; (f) added; interim............................14-51098
54.9815-2713AT Added; interim...................................14-51098
301 Technical correction..............................14-24331, 14-57785
Authority citation amended..........................14-41891, 14-47264
301.6039E-1 Added...............................................14-41891
301.6057-3 Added................................................14-58258
301.6058-2 Added................................................14-58259
301.6059-2 Added................................................14-58260
301.6103(h)(4)-1 Added..........................................14-47264
301.6103(j)(1)-1T Added.........................................14-41133
301.6109-4 Added................................................14-41131
301.6707-1 Added................................................14-44283
301.6707-1T Removed.............................................14-44286
301.7602-1T Added...............................................14-34626
301.7623-1 Revised..............................................14-47264
301.7623-2 Added................................................14-47266
(d)(4) correctly revised......................................14-57785
301.7623-3 Added................................................14-47268
301.7623-4 Added................................................14-47270
301.7701-2 (c)(2)(iv)(A), (B), (C) and (e)(5)
revised; (c)(2)(v)(A)(1) and (2) amended;
(c)(2)(vi), (e)(8) and (9) removed; (e)(6)(iv)
added.......................................................14-36206
301.7701-2T Removed.............................................14-36207
602 Technical correction..........14-18161, 14-24331, 14-45683, 14-57784
602.101 (b) table amended (OMB numbers)...............14-37643, 14-43645

Proposed Rules:

1............14-21163, 14-23922, 14-26190, 14-27230, 14-27508, 14-28468,
14-29700, 14-29701, 14-31892, 14-31893, 14-32687, 14-37697, 14-
38809, 14-40031, 14-43693, 14-43694, 14-44324, 14-56305, 14-
56310
31..............................................................14-29701
51....................................................14-43699, 14-57853
54....................................................14-51117, 14-51118
301.........................................14-29701, 14-34668, 14-41152