[List of CFR Sections Affected (LSA), December 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, 14-65142 Authority citation amended.....14-26117, 14-37639, 14-41888, 14-48667, 14-51091, 14-67351, 14-73824 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 1.148-0 Amended.................................................14-67351 1.148-3 (i)(3) added............................................14-67351 1.148-11 Heading revised; (l) added.............................14-67351 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 1.162-32 Added..................................................14-59113 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 (c)(2)(ii)(D), (e)(3)(iii)(C)(3) and (m)(4) correctly revised; (e)(3)(ii)(B) Example 2, (iii)(A), (v)(B)(1), (f)(3) and (j)(3)(ii) correctly amended...........................................14-78697 1.168(i)-1T Removed.............................................14-48678 1.168(i)-7 (a) amended; (b), (c)(2)(ii)(H) and (e) revised.....................................................14-48678 (e)(4) correctly revised......................................14-78697 1.168(i)-8 Added................................................14-48678 (f)(2)(ii), (3)(ii), (h)(2)(iv) and (3)(iv) correctly amended; (h)(2)(iii) and (3)(iii) correctly revised...........................................14-78697 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 1.262-1 (b)(5) revised..........................................14-59114 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 [[Page 85]] (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 1.312-11 (a) revised; (e) added.................................14-66617 1.358-2 (a)(2)(iii) and (d) revised; (c) Examples 15 and 16 added.............................................14-67062 1.358-2T Removed................................................14-67063 1.367(a)-2 (f) added............................................14-68766 1.367(a)-3 (c)(6)(i)(F)(3)(i) and (ii) amended; (c)(6)(ii) revised; (f) and (g)(1)(x) added.................14-68767 1.367(a)-3T (d)(2)(vi)(B)(1)(ii) and (g)(1)(ix) amended.....................................................14-68767 1.367(a)-7 (a) amended; (e)(2) and (j) revised..................14-68767 1.367(a)-7T Removed.............................................14-68768 1.367(a)-8 (a) and (r)(1)(i) amended; (b)(1)(iv) through (xv) redesignated as (b)(1)(v) and (vii) through (xvii); new (b)(1)(iv), (vi) and (r)(3) added; new (b)(1)(xiii), (xiv), (xv), (c)(2)(iii), (d)(1), (j)(8) and (p) revised.................14-68768 1.367(e)-2 (a), (b)(2)(i)(A)(2), (3), (E)(3), (4)(ii), (5)(ii), (iii)(A), (D) and (c)(2)(i)(B)(3) amended; (b)(1)(i), (2)(i)(C)(1) and (e) revised; (f) and (g) added.......................................................14-68771 1.381(a)-1 (b)(2)(i), (ii) and (e) amended; (b)(3)(i) redesignated as (b)(3); (b)(3)(ii) removed.....................................................14-66617 1.381(c)(2)-1 (d) removed.......................................14-66617 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 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 1.501(r)-0 Added................................................14-78997 1.501(r)-1 Added................................................14-78998 1.501(r)-2 Added................................................14-78998 1.501(r)-3 Added................................................14-78998 1.501(r)-4 Added................................................14-78998 1.501(r)-5 Added................................................14-78998 1.501(r)-6 Added................................................14-78998 1.501(r)-7 Added................................................14-78998 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 [[Page 86]] 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 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 (d)(7)(iv)(B) correctly amended...............................14-68619 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 1.5000A-0 Undesignated center heading added; amended.....................................................14-70468 1.5000A-2 (b)(1)(ii) and (2) revised; (g) amended 14-70469 [[Page 87]] 1.5000A-3 (e)(3)(ii)(E), (4)(ii)(C) and (D) redesignated as (e)(3)(ii)(F), (4)(ii)(D) and (E); (e)(3)(ii)(D), new (F), (h)(1) and (e) revised; new (e)(3)(ii)(E) added............................14-70469 1.5000A-4 (a) introductory text and (1) revised.................14-70469 1.6012-2 (i), (j) and (k) redesignated as (j), (k) and (l); new (i) added......................................14-79014 1.6012-3 (a)(10) added..........................................14-79014 1.6033-2 (a)(2)(ii)(l) and (k)(4) added.........................14-79015 1.6038-2T Heading correctly revised.............................14-26837 1.6038A-1 (n)(2) revised........................................14-32644 (n)(2) and (3) amended........................................14-77388 1.6038A-1T Removed..............................................14-32644 1.6038A-2 (d) and (e) revised...................................14-32645 (e) removed; (f), (g) and (h) redesignated as new (e), (f) and (g)........................................14-77389 1.6038A-2T Removed..............................................14-32645 1.6038A-4 (a)(1) revised........................................14-77389 1.6038B-1 (b)(1)(i) and (g)(1) amended; (b)(2)(i)(B)(1), (c)(1) through (5) and (e)(4) revised; (b)(2)(iii), (iv), (f)(2)(iii), (iv) and (g)(6) added; (f)(1)(i) removed; (f)(1)(ii) and (iii) redesignated as new (f)(1)(i) and (ii)..........................................14-68773 1.6038D-0 Added.................................................14-73824 1.6038D-0T Removed..............................................14-73825 1.6038D-1 Added.................................................14-73825 1.6038D-1T Removed..............................................14-73826 1.6038D-2 Added.................................................14-73826 1.6038D-2T Removed..............................................14-73828 1.6038D-3 Added.................................................14-73828 1.6038D-3T Removed..............................................14-73829 1.6038D-4 Added.................................................14-73829 1.6038D-4T Removed..............................................14-73830 1.6038D-5 Added.................................................14-73830 1.6038D-5T Removed..............................................14-73831 1.6038D-6 Added.................................................14-73831 1.6038D-6T Removed..............................................14-73831 1.6038D-7 Added.................................................14-73831 1.6038D-7T Removed..............................................14-73832 1.6038D-8 Added.................................................14-73832 1.6038D-8T Removed..............................................14-73832 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 [[Page 88]] 31.3406(g)-1 (f) removed........................................14-63812 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 41 Authority citation revised...................................14-64314 41.4481-1 (e) redesignated as (d); heading, (c)(4), (5), new (d) introductory text, Example 3, revised; (b), (c)(1) introductory text amended; (c)(1) heading, (2) heading, (3) heading, (d) Example 4 and new (e) added....................14-64315 41.4481-2 (a)(1)(i)(D) and (b) amended; (a)(2) and (c) revised; (a)(3) added...................................14-64316 41.4483-3 (f) amended; (i) added................................14-64316 41.4483-7 Removed...............................................14-64316 41.6001-1 (a) and (3) amended...................................14-64316 41.6001-2 (a) amended; (b)(1)(i) and (4)(i) redesignated as (b)(1) and (4); new (b)(1) heading, (4) heading and (c) revised; (b)(1)(ii) and (4)(ii) removed; (e) added...................14-64316 41.6001-2T Removed..............................................14-64317 41.6011(a)-1 (a)(4), (c) and (d) added..........................14-64317 41.6071(a)-1 (a) introductory text amended; (c) revised; (d) added..........................................14-64317 41.6071(a)-1T Removed...........................................14-64317 41.6151(a)-1 Revised............................................14-64317 41.6151(a)-1T Removed...........................................14-64317 41.6156-1 Removed...............................................14-64317 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 53.4959-1 Added.................................................14-79015 53.6011-1 (b) amended; (c) and (g) removed; (d), (e) and (f) redesignated as new (c), (d) and (e).........................................................14-79015 53.6011-1T Removed..............................................14-79015 53.6071-1 (h) and (i)(2) revised................................14-79015 53.6071-1T Removed..............................................14-79016 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 54.9831-1 (c)(3)(i) and (ii) revised; (c)(3)(vi) added.......................................................14-59135 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 301.6724-1 (c)(6) introductory text amended; (e)(1)(vi)(H) and (f)(5)(vii) removed.......................14-63812 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 [[Page 89]] 602 Technical correction..........14-18161, 14-24331, 14-45683, 14-57784 602.101 (b) table amended (OMB numbers).....14-37643, 14-43645, 14-79016 801.5 Revised...................................................14-67352 801.5T Added....................................................14-67352 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, 14-61791, 14-65151, 14-76928 31..............................................................14-29701 51....................................................14-43699, 14-57853 54................................14-51117, 14-51118, 14-76931, 14-78578 301.........................................14-29701, 14-34668, 14-41152 801.............................................................14-67396