[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 [[Page 73]] 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); [[Page 74]] (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