[List of CFR Sections Affected (LSA), November 2016]
[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...20882, 24483, 36797, 42489, 44512, 46591,
55137, 68306, 72950, 76504
Technical correction..........24702, 40810, 57459, 65541, 65542, 80994
1.41-0 Amended.....................................................68306
1,41-4 (a)(8) Examples 5 through 10 added; (c)(6)
and (e) revised................................................68307
(c)(6)(viii) Examples 14 and 17 amended..........................76496
1.50-1 Revised.....................................................47704
1.50-1T Added......................................................47704
(b)(3)(ii) and (e) Examples 1, 2 and 3 correctly
amended........................................................65541

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1.83-2 (c) revised; (g) added......................................48708
1.108-9 Added......................................................37507
1.141-0 Amended....................................................46591
1.141-1 (a) revised................................................46592
1.141-15 (l)(2) redesignated as (l)(3); new (l)(2)
and (n) added; new (l)(3) amended..............................46592
1.148-0 Amended....................................................46592
1.148-1 (c)(4)(i)(B)(1) and (ii) revised;
(c)(4)(i)(B)(2) and (3) amended;
(c)(4)(i)(B)(4) added..........................................46592
1.148-2 (e)(3) heading and (i) revised.............................46593
1.148-3 (d)(1)(iv) revised; (d)(4) added; (j)
Example 2 amended..............................................46593
1.148-4 (h)(3)(iv)(B) through (E) redesignated as
(h)(3)(iv)(E) through (H); new (h)(3)(iv)(B),
(C), (D), (4)(i)(C)(1), (2) and (iv) added;
(a), (b)(3)(i), (h)(2)(v) heading,
introductory text, (viii), (3)(iv)(A), new (E)
and new (G) revised; (h)(2)(ii)(A), (v)(B),
(vi), new (3)(iv)(F), new (H) and (4)(i)(C)
amended........................................................46593
1.148-5 (c)(3), (d)(2), (3), (6)(iii)(A)(1) and
(6) revised; (d)(6)(i) and (e)(2)(ii)(B)
amended........................................................46595
1.148-6 (d)(3)(iii)(A) amended; (d)(4)(iii)
removed........................................................46597
1.148-7 (c)(3)(v) and (i)(6)(ii) revised...........................46597
1.148-8 (d) revised................................................46597
1.148-10 (a)(4) and (e) amended; (e) heading
revised........................................................46597
1.148-11 (d)(1)(i) through (vi) redesignated as
(d)(1)(i)(A) through (F); (d)(1) heading, new
(i)(B), (D), (F) and (l) revised; (d)(1)(i)
introductory text, new (ii) and (k) added......................46597
(l)(2) and (3) correctly amended.................................57459
1.150-1 (a)(2)(iii) and (f) added; (b) amended;
(c)(2) revised.................................................46598
1.150-2(d)(3) (a) amended; (d)(3) and (j)(1)
revised; (j)(3) added..........................................46598
1.165-11 Revised...................................................70940
1.165-11T Added....................................................70940
1.304-6 Added......................................................20882
1.304-7T (f) correctly revised.....................................40810
1.337(d)-7 (b)(4), (c)(6) and (f) redesignated as
(b)(5), (c)(7) and (g); (a)(1), (b)(2)(iii),
(c)(1) and new (g)(2) revised; (a)(2)(vi),
(vii), new (b)(4), new (c)(6) and new (f)
added; (b)(1)(ii), (d)(2)(iii) and new (g)(1)
amended........................................................36797
1.337(d)-7T Added..................................................36797
(f)(3)(iii) correctly revised....................................41800
1.367(a)-3 (c)(11) redesignated as (c)(11)(i);
(c)(3)(iii)(B) heading and new (11)(i) heading
revised; (c)(3)(iii)(C), (11) heading and (ii)
added; (c)(11)(i) amended......................................20883
1.367(a)-3T Added..................................................20883
(k) correctly revised............................................40810
1.367(b)-4 (a), (b) introductory text and (d)(1)
revised; (b)(1)(i)(A)(2) and (B)(2) amended;
(b)(1)(i)(C) and (h) added.....................................20883
(b)(1)(i)(B)(2), (ii)(A), (2)(i)(A), (B), (C),
(3)(i) and (d)(2) Example correctly amended....................40811
1.367(b)-4T Revised................................................20883
(d)(1) correctly amended.........................................40811
1.382-1 Introductory text revised; amended.........................24483
1.382-12 Added.....................................................24483
1.385-1 Added......................................................72950
1.385-2 Added......................................................72952
1.385-3 Added......................................................72960
1.385-3T Added.....................................................72972
1.385-4T Added.....................................................72979
1.402A-1 Amended...................................................31166
1.417(e)-1 (d)(1) redesignated as (d)(1)(i);
(d)(1) heading, (ii) and (8)(v) added; new
(d)(1)(i) heading, (7), (8) heading and (i)
revised; new (d)(1)(i) amended.................................62361
1.432(e)(9)-1 Added................................................25557
(d)(8) revised...................................................27015
1.432(e)(9)-1T Removed.............................................25573
1.446-7 Added......................................................44512
1.506-1T Added.....................................................45011
1.704-2 Example (1)(vii) removed; (m) Examples
(1)(viii) and (ix) redesignated as new
Examples (1)(vii) and (viii);

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(d)(2)(ii), (i)(2), (5) and new (m) Example
(1)(viii) amended..............................................69296
1.707-0 Amended....................................................69296
1.707-4 (d) introductory text, (1), (2)
introductory text, (i) and (ii) redesignated
as (d)(1), (i), (ii), (A) and (B); new (d)(1)
heading, (2) through (6) and (f) added; new
(d)(1)(ii)(B) revised..........................................69297
1.707-5 (a)(2) and (f) Examples 2, 3, 7 and 8
revised........................................................69287
(e) and (f) Example 11 redesignated as (e)(1)
and (f) Example 13; (a)(3), (6)(i)(C),
(7)(ii), (b)(2)(iii) and (f) Examples 1, 5, 6
and 10 revised; (a)(5)(iii), (6)(i)(E), (8),
(b)(3), (e)(2) and new Examples 11 and 12
added; (a)(6)(i)(D), (b)(1) and (2)(i)(A)
amended........................................................69298
(f) Examples 5, 10, 11 and 12 corrected..........................80587
1.707-5T Added.....................................................69287
(a)(2)(i) correctly revised; (f) Example 7
correctly amended..............................................80994
1.707-6 (d) Example 2(i) revised...................................69300
1.707-9 (a)(4) and (5) added.......................................69288
(a)(1) revised...................................................69300
1.707-9T Added.....................................................69288
1.752-2 (l) redesignated as (l)(1); (b)(3), (j)(2)
and (l) heading revised; (f) Examples 9, 10
and 11, (l)(2) and (3) added; (j)(4) removed
69288
(c)(3) and (l)(4) added..........................................72984
1.752-2T Added.....................................................69288
(c)(3) and (m) revised; (l)(4) added.............................72984
1.752-3 (a)(3) amended; (d) added..................................69300
1.833-1 Revised....................................................40520
1.856-3 (d) revised................................................59860
1.856-10 Added.....................................................59860
(g) Example 10 correctly amended.................................68934
1.954-2 (c)(1)(i), (iv), (2)(ii), (2)(iii)(E),
(viii), (d)(1)(i), (ii), (2)(ii), (iii)(E),
(v) and (i) revised; (c)(2)(iii)(C), (D),
(d)(2)(iii)(C) and (D) amended.................................76504
1.954-2T Removed...................................................76505
1.955A-3 (e) heading revised; CFR correction.......................18749
1.956-1 Heading, (a), (b), (e)(2) and (g) revised;
(c) and (d) removed............................................76505
1.956-1T Revised...................................................76507
1.956-2 (a)(4), (5) and (i) added; (d)(2) revised
20886
(a)(3), (c)(1) and (2) revised; (c)(3) Example 4
and (h) added..................................................76507
1.956-2T (a)(4), (c)(5), (i) and (j) added; (d)(2)
revised........................................................20886
(a)(4)(iii) Examples 3 and 4 correctly amended
40811
Regulation at 81 FR 40811 removed................................46832
(a)(4)(iv) Examples 3 and 4 correctly amended....................46833
1.956-3 Added......................................................76508
1.956-3T Removed...................................................76509
1.956-4 Added......................................................76509
1.1275-1 (d) amended...............................................72984
1.1288-1 Added.....................................................24484
1.1445-5 (b)(3)(ii)(A) correctly amended...........................24484
1.5000C-0 Undesignated center heading and section
added..........................................................55137
1.5000C-1 Added....................................................55138
1.5000C-2 Added....................................................55138
1.5000C-3 Added....................................................55138
1.5000C-4 Added....................................................55138
1.5000C-5 Added....................................................55138
1.5000C-6 Added....................................................55138
1.5000C-7 Added....................................................55138
1.6038-4 Added.....................................................42489
(d)(3)(iv) correctly revised.....................................64061
1.6045-1 (n)(4) correctly amended..................................24702
(c)(3)(vi) revised...............................................44515
1.6045A-1 (b)(3)(ix) and (4)(iii) correctly
amended........................................................24702
1.6049-9 (c) correctly amended.....................................24702
1.6050P-1 (b)(2)(i)(F) and (G) amended;
(b)(2)(i)(H), (iv) and (v) removed; (h)
revised........................................................78911
1.7701-1 Added.....................................................60616
1.7701(l)-4T Added.................................................20888
(a) and (g) Examples 3 and 11 correctly amended
40811
1.7874-1 (f) and (g) redesignated as (g) and (h);
(h) further redesignated as (h)(1);
(c)(2)(iii), new (f), new (h) heading and (2)
added; new

[[Page 75]]

(h)(1) heading revised; new (h)(1) amended.....................20894
1.7874-1T Added....................................................20894
(i) correctly revised............................................40811
1.7874-2 (l) redesignated as (l)(1); (a), (b)
introductory text, (c)(2), (f)(1) introductory
text and new (l)(1) heading revised; (b)(5)
through (9) redesignated as new (b)(2) through
(6); new (b)(7) through (13), (c)(4),
(f)(1)(iv), (k)(2) Example 21, (l) heading,
(2) added; (b)(2), (3), (4), new (6), (d)(e),
(e), (g)(2)(i), (ii), (6), (h)(3)(i), (ii),
(4)(ii), (i)(2)(i), (ii), (j)(1), (3), (k)(2)
Examples 7, 11 through 16, 19 and 20 and (l)
amended........................................................20894
1.7874-2T Added....................................................20895
(c)(4)(iii) and (m) correctly revised............................40811
1.7874-3 (f) redesignated as (f)(1); (a) amended;
(b) introductory text, (d)(10) and new (f)(1)
heading revised; (b)(4), (f) heading and (2)
added..........................................................20896
1.7874-3T Added....................................................20896
(g) correctly revised............................................40811
1.7874-4T (j) Example 3 through Example 8
redesignated as Example 4 through Example 9;
(d)(1)(i), (i)(6), (7)(iv) and (k)(1) revised;
(j) new Example 3, (9), (10) and (11) added;
(c)(1)(i), (ii)(B), (2), (d)(1)(ii), (h),
(i)(7)(iii)(C), (j) Examples 1, 2, new
Examples 4, 5, 6 and 9, (7) and (8) amended....................20897
1.7874-6T Added....................................................20898
(f)(3) and (i) correctly revised.................................40811
1.7874-7T Added....................................................20900
(g) Example 2 correctly amended; (i) correctly
revised........................................................40811
1.7874-8T Added....................................................20902
(h) Examples 1, 2 and 3 correctly amended; (j)
correctly revised..............................................40812
(h) Example 3 correctly amended..................................46833
1.7874-9T Added....................................................20904
(e)(1) and (h) correctly revised; (f) Example
correctly amended..............................................40812
1.7874-10T Added...................................................20905
(d)(2) and (j) correctly revised.................................40812
1.7874-11T Added...................................................20907
(b)(1), (2) and (g) correctly revised............................40812
1.7874-12T Added...................................................20908
(c) correctly revised............................................40812
20.7701-2 Added....................................................60616
25.7701-2 Added....................................................60616
26.7701-2 Added....................................................60616
31.7701-2 Added....................................................60616
53.4944-3 (a)(2)(ii) amended; (b) Examples 11
through 19 and (c) added.......................................24017
54.9801-2 Amended..................................................75324
54.9815-2711 (c) revised...........................................75324
54.9831-1 (b)(1), (c)(2)(vii) and (viii) amended;
(c)(2)(ix) added; (c)(5)(i)(C) revised.........................75324
54.9833-1 Amended..................................................75325
300.13 (b) added; (d) revised......................................52767
300.13T Removed....................................................52767
301 Authority citation amended.......................25334, 27322, 51797
Technical correction.............................................45012
301.6114-1 (c)(1)(ix) added; (e) revised...........................55145
301.6708-1 Added...................................................25334
301.7602-1 (b)(3) added; (d) revised...............................45414
301.7602-1T Removed................................................45414
301.7701-2 (c)(2)(iv)(C)(2) revised; (e)(8) added
26694
301.7701-2T Added..................................................26694
(e)(8)(ii) correctly revised.....................................43488
301.7701-18 Added..................................................60616
301.7705-1T Added..................................................27322
301.7705-2T Added..................................................27322
301.9100-22T Added.................................................51797
602 Technical correction...........................................45012
602.101 (b) table amended (OMB numbers)..............27328, 45012, 55145

Proposed Rules:

1.........20587, 20588, 20912, 21795, 28784, 35275, 36816, 38020, 38637,
40226, 40548, 40569, 43567, 44557, 45088, 46004, 47739, 50657,
50671, 51413, 63154, 65983, 66576, 68378, 69301, 71025, 72751,
76542, 76544, 84518, 85190, 85450
25.................................................................51413
31.................................................................27360
41.................................................................72561
46.................................................................38020
48.................................................................72561

[[Page 76]]

54..........................................................38020, 47741
57.................................................................38020
145................................................................72561
300...........................................56543, 70654, 71427, 73363
301.......26763, 27360, 28784, 38020, 38637, 44557, 47534, 50657, 50671,
51835, 63154, 65983