[List of CFR Sections Affected (LSA), January 2017] [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, 86955, 87446, 88106, 89850, 91021, 91746, 95465 Technical correction...24702, 40810, 57459, 65541, 65542, 80994, 95470 Authority citation correctly amended.............................95471 Authority citation amended............................5394, 7597, 8155 Technical correction........................................8169, 8811 1.36B-0 Amended....................................................91763 1.36B-1 (l), (m) and (o) revised...................................91763 1.36B-2 (b)(6) introductory text, (i), (ii), (c)(3)(i), (iii)(A) and (c)(4) revised; (c)(2)(v) and (3)(v)(A)(3) amended; (c)(3)(v)(A)(7) and (e) added; (d) removed.....................91764 1.36B-3 (c)(4) redesignated as (c)(5); new (c)(4) and (n) added; (d)(1), (2) and (f) revised....................................91765 1.36B-5 (c)(3)(i) amended; (c)(3)(iii) and (h) added...............91768 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 1.48-12 (b)(2)(vii)(B) amended; (g) added...........................6236 1.50-1 Revised.....................................................47704 [[Page 55]] 1.50-1T Added......................................................47704 (b)(3)(ii) and (e) Examples 1, 2 and 3 correctly amended.........65541 1.83-2 (c) revised; (g) added......................................48708 1.83-4 (b)(1) amended; (d) added....................................6236 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 (c) amended......................................................89003 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 (b) amended; (f) added...........................................89003 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 (m) added........................................................89004 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 1.179-4 (c)(1)(iv) amended..........................................6236 1.179-6 Heading revised; (a) amended; (d) added.....................6236 1.197-2 (h)(5)(i) and (12)(vii) revised; (l)(5) added...........................................................6237 (h)(12)(vii)(C) and (l)(5) added..................................7597 1.197-2T Added......................................................7597 1.267(d)-1 (a)(3) revised...........................................6237 1.267(d)-2 Heading revised; amended.................................6237 1.273-1 Revised.....................................................6237 1.304-6 Added......................................................20882 1.304-7T (f) correctly revised.....................................40810 1.306-3 (e) amended.................................................6237 1.306-4 Added.......................................................6237 1.336-1 (b)(5)(i)(A) revised........................................6237 1.336-5 Heading revised; amended....................................6237 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 (b)(2)(iii) and (g)(2)(iii) revised...............................5388 1.337(d)-7T Added..................................................36797 (f)(3)(iii) correctly revised....................................41800 (b)(1), (2), (3) and (g)(2)(iii) revised..........................5388 1.355-0 Introductory text revised; amended.........................91747 1.355-6 (d)(1)(i)(A)(2) and (g) revised.............................6237 1.355-8T Added.....................................................91747 1.367(a)-0 Added...................................................91021 1.367(a)-1 Revised.................................................91022 1.367(a)-1T (a), (b)(1), (2), (3), (4)(i)(A), (ii), (c)(3)(ii)(A), (d) introductory text, (1), (2), (4) and (5) removed...........91024 1.367(a)-2 Revised.................................................91024 1.367(a)-2T Removed................................................91027 [[Page 56]] 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 (a)(3), (c)(3)(i)(A), (ii)(B), (4)(i), (5)(iv), (d)(3) Examples 7A and 13 amended................................................91027 1.367(a)-3T Added..................................................20883 (k) correctly revised............................................40810 1.367(a)-4 Revised.................................................91027 1.367(a)-4T Removed................................................91028 1.367(a)-5 Removed.................................................91028 1.367(a)-5T Removed................................................91028 1.367(a)-6 Revised.................................................91028 1.367(a)-6T (b)(2), (c)(2) and (4) removed.........................91028 1.367(a)-7 (f)(11) revised; (j) redesignated as (j)(1) and amended; (j)(2) added; (a), (c), (2)(i)(B), (ii)(A)(2), (e)(1), (2)(i), (4)(ii), (5), (i), (ii), (f)(4)(ii), (g), Examples 1 and 2 and (h) amended...............................91028 1.367(a)-8 (b)(1)(xvii), (c)(3)(viii), (4)(iv), (j)(3) and (8) amended........................................................91029 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 1.367(d)-1 Added...................................................91029 1.367(d)-1T (b), (c)(3), (g)(2)(i), (iii)(E) and (3) removed.......91030 1.367(e)-2 (b)(3)(iii) and (e)(4)(ii)(B) revised...................91030 1.382-1 Introductory text revised; amended.........................24483 Amended...........................................................6237 1.382-9 (d)(5)(ii)(D) and (6)(i) revised............................6237 1.382-12 Added.....................................................24483 1.385-1 Added......................................................72950 (c)(4)(vii) Example 2 correctly amended...........................8166 1.385-2 Added......................................................72952 (a)(3)(ii)(C)(3), (c)(3)(i)(A) heading, (4)(ii)(E) heading, (3) and (d)(2)(i)(A) correctly revised; (a)(5)(i), (ii), (b)(1), (c)(2)(ii), (iii)(A), (E), (3)(i)(A)(3)(i), (4)(ii)(A), (B)(1), (e)(3)(ii), (h)(4) Example, (ii)(A) and (C) correctly amended; (c)(4)(ii)(B)(2)(i) heading correctly added.....................8166 1.385-3 Added......................................................72960 (b)(3)(iii)(E)(2), (5) heading, (c)(3)(i)(C)(3) heading, (i), (g)(3)(iv)(B)(1), (24)(ii)(B) and (C) correctly revised; (c)(3)(i)(C)(1) correctly amended; (g)(3)(ii) introductory text heading, (iii) introductory text heading, (iv) introductory text heading and (g)(3)(v) heading correctly added.........................................8167 1.385-3T Added.....................................................72972 (b)(3)(vii)(A)(1)(iii), (h) Examples 13, 14, 15 and 18 correctly amended; (l) correctly revised.........................................................8168 1.385-4T Added.....................................................72979 (b)(2), (3)(i), (6), (c)(1)(i), (d)(3) and (4) introductory text, (f)(3) Examples 1, 4, and 5 correctly amended; (b)(3)(ii), (iii), (4)(ii)(A)(1), (5)(i), (d)(4)(i), (ii), (e)(3), (5) and (h) correctly revised...........................8168 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 1.421-2 (c)(4)(i)(a), (ii) and (f) heading revised; (f)(3) added...........................................6238 1.423-2 (k)(2) and (l) amended......................................6238 1.424-1 (c)(2) amended; (g)(3) added................................6238 1.432(e)(9)-1 Added................................................25557 (d)(8) revised...................................................27015 1.432(e)(9)-1T Removed.............................................25573 1.446-7 Added......................................................44512 1.467-7 (c)(2) revised; (c)(4) amended..............................6238 1.467-9 Heading revised; (f) added..................................6238 1.506-1T Added.....................................................45011 1.617-3 (d)(5)(ii)(b) revised.......................................6238 1.617-4 (c)(1)(i) amended...........................................6239 [[Page 57]] 1.617-5 Added.......................................................6239 1.684-3 (c) revised.................................................6239 1.684-5 Revised.....................................................6239 1.691(a)-3 (a) amended; (c) added...................................6239 1.704-1 (b)(2)(iv)(f)(vi) and (f) added.............................7597 1.704-1T (f) redesignated as (g); (b)(2)(iv)(f)(vi) and new (f) added; (b)(1)(iii) through (2)(iv)(f)(v), (g) through (4)(viii)(a) introductory text and new (g) revised.........................................................7597 1.704-2 Example (1)(vii) removed; (m) Examples (1)(viii) and (ix) redesignated as new Examples (1)(vii) and (viii); (d)(2)(ii), (i)(2), (5) and new (m) Example (1)(viii) amended..............69296 1.704-3 (a)(13), (d)(5)(iii) and (g) added..........................7598 1.704-3T Added......................................................7598 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 1.721(c)-1T Added...................................................7599 1.721(c)-2T Added...................................................7600 1.721(c)-3T Added...................................................7601 1.721(c)-4T Added...................................................7603 1.721(c)-5T Added...................................................7604 1.721(c)-6T Added...................................................7606 1.721(c)-7T Added...................................................7608 1.742-1 Revised.....................................................6239 1.743-1 (k)(2)(ii) and (l) revised..................................6239 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 (m)(2) correctly revised..........................................8169 (c)(3) and (m) revised; (l)(4) added.............................72984 1.752-3 (a)(3) amended; (d) added..................................69300 1.755-1 (a)(4)(i)(C), (e) heading and (2) revised; (b)(4)(i) amended...............................................6239 1.833-1 Revised....................................................40520 1.856-3 (d) revised................................................59860 1.856-10 Added.....................................................59860 (g) Example 10 correctly amended.................................68934 1.861-9T (g)(2)(ii)(A)(1) revised; (g)(2)(vi) added................88819 1.871-14 (b), (c)(2) introductory text, (i) through (iv), (3)(i), (4), (e)(1) and (j) revised; (e)(4)(iv) removed.....................................2055 1.871-14T Removed...................................................2056 1.871-15 (a)(1), (14)(i), (c)(2)(ii), (iv), (g)(2), (3), (h), (i)(3)(ii). (iii), (l)(2), (4), (p)(1), (q), (r)(3) and (4) revised; (a)(14)(ii)(B) amended; (g)(4), (n)(3)(i) and (ii) redesignated as (g)(5), (n)(3)(ii) and (iii); new (g)(4), (i)(1) introductory text, (j)(4), new (n)(3)(i), (p)(4)(iii), (5) and (r)(5) added....................................................8155 (a)(3), (5), (14)(ii)(B), (15), (c)(1) introductory text, (i), (ii), (iii), (2)(i), (d)(2)(i), (ii), (e)(1), (2), (i)(1), (2)(i), (ii), (iii), (j)(1)(i), (ii) introductory text, (iii) introductory text, (l)(1), (7), (m)(2)(ii), (n)(4)(iii), (p)(4)(ii) and (r)(4) heading amended.................................................8160 1.871-15T Revised...................................................8161 1.884-5 (e)(3)(ii)(A) amended......................................91030 1.901(m)-1T Added..................................................88107 1.901(m)-2T Added..................................................88108 [[Page 58]] 1.901(m)-4T Added..................................................88108 1.901(m)-5T Added..................................................88109 1.901(m)-6T Added..................................................88109 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 (j) correctly removed............................................95471 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 Heading, (a)(5) heading and (f) heading correctly revised........95471 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 (b)(2)(ii), (3) introductory text and (c)(3)(i) introductory text correctly revised; (c)(4) Example 3 correctly amended.......95471 1.985-5 Revised....................................................88819 1.987-0 Added......................................................88821 Amended..........................................................88867 1.987-1 Revised....................................................88821 (b)(1)(iii), (6), (c)(1)(ii)(B), (3)(i)(E), (d)(3), (f), (g)(2)(i)(B), (C) and (e)(i)(E) through (H) added................88867 1.987-1T Added.....................................................88868 1.987-2 Revised....................................................88821 (c)(9) added.....................................................88870 1.987-2T Added.....................................................88870 1.987-3 Revised....................................................88821 (b)(2)(ii), (4), (c)(2)(ii), (v), (d) and (e) Examples 9 through 14 added.........................................................88870 1.987-3T Added.....................................................88870 1.987-4 Revised....................................................88821 (c)(2) and (f) added.............................................88873 1.987-4T Added.....................................................88873 1.987-5 Revised....................................................88821 1.987-6 Added......................................................88845 (b)(4) added.....................................................88874 1.987-6T Added.....................................................88874 1.987-7 Added......................................................88845 (b) added........................................................88874 1.987-7T Added.....................................................88874 1.987-8 Added......................................................88845 (d) added........................................................88875 1.987-8T Added.....................................................88875 1.987-9 Added......................................................88845 1.987-10 Added.....................................................88845 1.987-11 Added.....................................................88845 1.987-12 Added.....................................................88875 1.987-12T Added....................................................88875 1.988-0 Amended.............................................88850, 88879 1.988-1 (a)(4) added; (a)(10)(ii) revised; (i) amended.............88850 (a)(3) added.....................................................88879 1.988-1T Added.....................................................88879 1.988-2 (b)(16-- revised; (i) added................................88879 1.988-2T Added.....................................................88879 1.988-4 (b)(2) revised.............................................88851 1.989(a)-1 (b)(2)(i) revised; (b)(4), (d)(3) and (4) added.........88851 1.989(c)-1 Removed.................................................88851 1.995-4 (d)(2) amended; (f) added...................................6240 1.1001-1 (a) amended; (f)(1) revised; (i) added.....................6240 1.1014-1 (a) revised; (d) added.....................................6240 1.1014-4 (a)(1) and (2) amended; (d) added..........................6241 1.1014-5 (b) revised................................................6241 1.1223-1 (b) amended; (l) added.....................................6241 1.1245-2 (c)(2)(ii) revised; (d) added..............................6241 1.1245-3 (a)(4) revised; (d) added..................................6241 1.1245-4 (a)(1) amended; (i) added..................................6241 1.1248-8 (b)(2)(iv)(B)(1)(ii) amended..............................91030 1.1248(f)-2 (e) amended............................................91031 1.1250-4 (c)(5) and (h) added.......................................6241 1.1254-2 (a)(1).....................................................6241 1.1254-3 (b)(2)(ii) and (iii) revised; (b)(2)(iv) added...........................................................6242 1.1254-4 (e)(4) introductory text revised...........................6242 [[Page 59]] 1.1254-5 (c)(2)(iv) introductory text revised.......................6242 1.1254-6 Revised....................................................6242 1.1275-1 (d) amended...............................................72984 1.1288-1 Added.....................................................24484 1.1291-0 Amended...................................................95465 1.1291-0T Removed..................................................95465 1.1291-1 Heading, (e)(2) and (j) revised; (b)(2)(ii), (v), (7) and (8) added......................................................95465 1.1291-1T Removed..................................................95466 1.1291-9 (j)(3) and k(3) revised...................................95466 1.1291-9T Removed..................................................95466 1.1296-1 (d)(4) and (j) revised.....................................6242 1.1298-0 Heading and introductory text revised; amended............95466 1.1298-0T Removed..................................................95466 1.1298-1 Added.....................................................95466 1.1298-1T Removed..................................................95470 1.1312-7 (b) revised; (d) added.....................................6242 1.1441-0 Amended....................................................2056 1.1441-1 (e)(4)(ii)(B)(11) removed; (b)(7)(ii), (c)(2), (38), (e)(2)(ii), (3)(iv)(C)(3), (4)(i), (ii)(B)(12), (iv)(C) and (5)(v)(B)(4) redesignated as (b)(7)(ii)(A), (c)(2)(i), (38)(i), (e)(2)(ii)(A), (3)(iv)(C)(4), (4)(i)(A), new (ii)(B)(11), (iv)(D) and (5)(v)(B)(5); (a), (b)(1), (2)(i), (iii)(A), (iv)(A), (B)(2), (3), (4), (C), (E), (vi), (vii)(B) through (F), (3)(i), (ii), (iii) introductory text, (A)(1), (i) through (v), (2), (D), (iv) introductory text, (A), (v)(B), (vi), (vii), (ix)(A), (x), (4) introductory text, (i), (5)(ix), (6), (7)(i) introductory text, (A), (B), (C), new (ii)(A), (iv), (v), (c) introductory text, new (2)(i), (3)(ii), (5), (10), (12), (16), (17), (23), (25), (28) through (37), new (38)(i), (39) through (56), (d)(4), (e)(1)(ii)(A)(2), (3), new (2)(ii)(A), (3)(ii) introductory text, (A), (C), (D), (F), (iii) introductory text, (A), (C), (D), (E), (iv)(A) through (C)(2)(v), new (iv)(C)(4), (D)(1) through (6), (E), (v), (4) introductory text, new (i)(A), (ii)(A), (B) introductory text, (1) through (6), (8), (9), (10), (C), (D), (iii), (iv)(A), new (D), (v), (vi), (vii) introductory text, (A), (F), (H), (L), (viii) introductory text, (B), (C), (ix), (5)(ii) introductory text, (A) through (D), (iii), (iv), (v)(A), (B) introductory text, (1), (2), (3), new (5)(v)(B)(5), (C), (D) and (f)(1) through (4) revised; (e)(3)(iv)(C)(2)(v) added 2059 (b)(4)(xxii), (e)(3)(ii)(E), (5) and (6) revised; (e)(2)(i) amended; (f)(5) added........................8162 1.1441-1T Added.....................................................2083 (e)(5)(ii)(D) and (v)(B)(4) redesignated as (e)(5)(ii)(E) and (v)(B)(5); new (e)(5)(ii)(D) and (v)(B)(4) added; (e)(3)(ii)(E), (5)(i), (v)(B)(4) and (6) revised; (f)(3) and (g) amended.........................................................8164 1.1441-2 (a)(8) added; (e)(7) removed; (e)(8) redesignated as new (e)(7); (f) revised.........................2085 (e)(7)(i) and (ii) revised; (e)(7)(iii) and (f)(1) amended; (e)(7)(iv) through (ix) added 8164 1.1441-2T Added.....................................................2085 1.1441-3 (a), (c)(4)(i), (d) and (i) revised; (j) removed.........................................................2086 1.1441-3T Removed...................................................2087 1.1441-4 (a)(2)(ii), (b)(2)(i), (iii), (v), (3) and (g) revised.................................................2087 1.1441-4T Removed...................................................2088 1.1441-5 (b)(2)(iii), (vi), (c)(1)(i) introductory text, (C), (iv), (v), (2)(i), (ii), (iii), (iv)(A), (B), (3)(i), (ii), (iii)(A), (iv), (v), (d)(2), (3), (4), (e)(3)(iii), (5)(i), (ii), (iii)(A), (iv), (v), (6)(ii), (f) and (g) revised.....................................................2088 1.1441-5T Removed...................................................2093 1.1441-6 (a), (b)(1), (2)(i), (iv), (c)(1), (5)(i) and (i) revised.................................................2093 1.1441-6T Revised...................................................2095 1.1441-7 (b), (c), (f)(2)(ii) and (g) revised; (f)(3) and (h) removed..........................................2095 (a)(3) Example 7 revised; (a)(3) Examples 8 and 9 added; (a)(4) amended.........................................8165 1.1441-7T Revised...................................................2102 1.1445-5 (b)(3)(ii)(A) correctly amended...........................24484 [[Page 60]] 1.1461-1 (b)(1), (c)(1)(i), (ii), (2)(ii)(E), (H), (I), (3)(i), (iii), (4)(i), (ii)(A), (iv), (v), (5) and (i) revised........................................2102 (c)(2)(i) introductory text, (M) and (ii)(J) amended.........................................................8165 1.1461-1T Removed...................................................2105 1.1461-2 (a)(2)(i), (4) and (d) revised.............................2105 1.1461-2T Removed...................................................2106 1.1471-0 Amended....................................................2144 1.1471-1 (b)(6), (7), (10), (20), (23), (31), (35), (41), (43), (48), (50), (67), (76), (77), (81), (83), (88), (91), (98), (99), (100), (104)(i), (ii)(A), (B), (C), (105), (113), (115), (123), (124), (125), (128), (135), (141), (146) and (c) revised.............................2148 1.1471-1T Revised...................................................2150 1.1471-2 (a)(1), (2)(i), (ii), (iii)(A) introductory text, (v), (4)(ii)(A), (B) introductory text, (iii), (b)(2)(i)(A), (ii)(A)(4), (B)(2), (iv), (4)(ii) and (c) revised.........................................................2150 1.1471-2T Removed...................................................2152 1.1471-3 (a)(3)(iii), (v), (vi), (c)(1), (3)(ii)(C), (D), (iii) introductory text, (A) introductory text, (5), (B)(1) through (4), (H), (5)(i)(D), (ii)(B), (6)(ii)(A), (B)(2), (3), (5), (6), (7), (C)(2)(iii), (x), (3), (4), (5), (E)(2), (3), (iv), (v)(A), (B), (vii), (7)(i), (ii), (8)(iii), (v), (9)(ii)(B), (v), (d)(1), (2)(i), (iii), (4)(i), (ii), (iii) introductory text, (A)(1), (iv)(A), (C), (D), (v), (5)(i), (ii), (iii), (6)(i)(F), (vii)(A)(1), (7)(i), (11)(viii)(A), (C), (x), (xi), (xii), (12)(iii)(A), (B), (e)(2), (3), (4) introductory text, (i) through (iv), (v), (B)(1), (2), (vi)(B), (vii)(B), (viii), (f)(1) through (9) and (g) revised; (c)(3)(iii)(B)(5), (6)(ii)(E)(4) and (d)(4)(vi) added................................................2152 1.1471-3T Revised...................................................2166 1.1471-4 (a)(3), (4), (b)(1) through (4), (6), (7), (c)(1), (2)(ii)(B)(2)(iii), (v), (3)(ii), (iii)(A), (5)(iv)(B)(2)(vi), (E), (7), (d)(1), (2)(i), (ii)(A), (B) introductory text, (2), (D), (E), (F), (iii)(A), (B) introductory text, (C), (E), (3)(iii) introductory text, (F), (vii), (4)(i), (iv)(C), (D) introductory text, (5)(i)(A), (B), (ii)(B) introductory text, (v), (vi), (vii), (6)(vi), (7)(i), (ii)(A) introductory text, (1), (iii), (iv)(A), (B), (8), (9) Examples 1, 2, 3, 5, 7, (e)(1), (2)(ii), (iv)(D), (v), (3)(iii)(A), (C), (iv), (4), (f)(1), (3)(i), (4)(i), (ii), (g)(1) introductory text, (ii), (2) and (j) revised; (d)(2)(ii)(G), (e)(2)(vi), (3)(v) and (vi) added......................................................2167 1.1471-4T Revised...................................................2176 1.1471-5 (a)(3)(i), (4)(i), (b)(1)(iii)(B)(2), (3)(iv), (v)(A), (B)(1), (2), (vi), (c), (d), (e)(1)(v)(A), (3)(ii), (4)(v) Examples 7, 8, (5)(i)(A)(3), (B), (C), (D)(1)(iv), (v), (iv)(B), (f), (1)(i)(A)(6), (7), (B)(1), (3), (C)(2), (D)(4), (5), (6), (7) introductory text, (8), (E), (F)(1)(i), (ii), (3)(i), (iii), (v) through (viii), (5), (ii)(B), (2) introductory text, (i)(B), (iii), (iv), (v), (4)(i), (g)(1), (3)(i)(D) and (i) through (l) revised.........................................................2177 1.1471-5T Removed...................................................2183 1.1471-6 (d)(1), (4), (f)(2)(iii)(B), (C), (3)(ii), (iii), (5), (6), (g), (h)(2) and (i) revised.........................................................2183 1.1471-6T Removed...................................................2184 1.1472-1 (a), (b)(1) introductory text, (2), (c)(1) introductory text, (i) introductory text, (ii), (iii), (iv) introductory text, (C), (v), (vi), (vii), (2) through (5), (d)(1), (2), (f), (g) and (h) revised...........................2184 1.1472-1T Removed...................................................2187 1.1473-1 (a)(1)(ii), (2)(vi), (3)(iii)(B)(4), (4)(vi), (vii), (5)(i) through (vi), (b)(2)(v) and (f) revised.................................................2187 1.1473-1T Removed...................................................2188 1.1474-1 (a)(3)(ii)(B), (d)(1)(i), (ii)(A)(1)(iii), (vi), (viii), (ix), (xi), (B)(1)(i), (iii), (iv), (vi), (vii), (ix), (2)(i), (3)(vii), (4)(i)(B), (C) introductory text, (2), (3), (E), (ii)(B), (C), [[Page 61]] (iii), (i)(1), (2), (iii) and (j) revised; (d)(4)(vii) added...............................................2188 1.1474-1T Revised...................................................2191 1.1474-6 (b)(1), (f) and (g) revised................................2191 1.1474-6T Removed...................................................2191 1.5000A-3 (e)(3)(ii)(G) added......................................91768 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 1.6011-8 Revised...................................................91768 1.6035-2 Revised...................................................86955 1.6035-2T Removed..................................................86955 1.6038-2 (j)(3) and (m) revised....................................95470 1.6038-2T Removed..................................................95470 1.6038-4 Added.....................................................42489 (d)(3)(iv) correctly revised.....................................64061 1.6038A-0 Amended..................................................89850 1.6038A-1 (c)(1), (h), (i)(1), (n)(1) and (2) amended..............89850 1.6038A-2 (a)(2), (b)(3)(ix), (x), (d) and (e)(3) amended; (b)(3)(vii) and (e)(4) revised; undesignated text following (b)(3)(x) removed; (b)(3)(xi) and (9) added....................89851 1.6038B-1 (b)(1)(i) and (g)(1) amended; (c)(1) through (5) and (d) revised; (g)(7) added..........................................91031 1.6038B-1T (c)(4)(i) through (5) introductory text, (d)(1)(iv) and (vii) removed..................................................91032 1.6038B-2 (a)(1)(i), (ii), (3), (c)(6), (7)(v), (h)(1) introductory text and (3) revised; (a)(1)(iii), (c)(8), (9), (j)(4) and (5) added 7610 1.6038B-2T Added....................................................7611 1.6041-1 (d)(5)(i), (ii) and (j) revised............................2106 1.6041-1T Removed...................................................2106 1.6041-4 (a)(1), (2), (3), (7), (b) and (d) revised.........................................................2106 1.6041-4T Removed...................................................2106 1.6041-10 Added....................................................96377 1.6042-2 (a)(1)(i) and (f) revised..................................2106 1.6042-2T Removed...................................................2107 1.6042-3 (b)(1)(iii), (iv), (vi) and (3) revised; (b)(5) removed; (d) added.......................................2107 1.6042-3T Removed...................................................2108 1.6045-1 (n)(4) correctly amended..................................24702 (c)(3)(vi) revised...............................................44515 1.6045-1 (c)(3)(ii), (xiv), (g)(1)(i), (3)(iv), (4), (m)(2)(ii) and (n)(12)(ii) revised; (c)(3)(xv), (7)(v) and (g)(5) removed; (q) added...........................................................2108 1.6045-1T Removed...................................................2110 1.6045A-1 (b)(3)(ix) and (4)(iii) correctly amended................24702 1.6046-1 (e)(5) revised; (l)(3) added..............................95470 1.6046-1T Removed..................................................95470 1.6049-4 (b)(1), (c)(4), (f)(3), (4)(ii), (5) through (16) and (h) revised....................................2110 1.6049-4T Removed...................................................2112 1.6049-5 (b)(6), (7), (8), (10) through (11)(ii)(A), (12), (14), (15), (c)(1)(i), (ii), (iii), (2), (3) , (4) introductory text, (i), (5)(i)(F), (6), (d)(1), (2), (3)(i) through (iii)(A), (4), (e) and (g) revised; (c)(1)(iv) added; (c)(4)(ii) removed; (c)(4)(iii) and (iv) redesignated as new (c)(4)(ii) and (iii)............................................2112 1.6049-5T Removed...................................................2120 1.6049-9 (c) correctly amended.....................................24702 1.6050N-1 (c)(1)(ii) revised........................................2120 1.6050P-1 (b)(2)(i)(F) and (G) amended; (b)(2)(i)(H), (iv) and (v) removed; (h) revised...........................................78911 1.6695-2 Heading, (a), (b)(1)(i) introductory text, (ii), (2), (3)(i), (ii), (4)(i)(B), (C) and (c)(3) revised................87446 1.6695-2T Added....................................................87446 1.7701-1 Added.....................................................60616 1.7701(l)-4T Added.................................................20888 (a) and (g) Examples 3 and 11 correctly amended..................40811 1.7704-4 Added......................................................8338 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 (h)(1) heading revised; new (h)(1) amended 20894 [[Page 62]] (c)(1) amended....................................................5401 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 1.7874-4 Added......................................................5394 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 Removed...........................................................5400 1.7874-5 Added......................................................5400 1.7874-5T Removed...................................................5400 1.7874-6T Added....................................................20898 (f)(3) and (i) correctly revised.................................40811 (g) Example 4 amended.............................................5401 1.7874-7T Added....................................................20900 (g) Example 2 correctly amended; (i) correctly revised...........40811 (c)(2) and (h) revised............................................5400 (b)(1), (c)(1), (f)(1)(i), (2) introductory text, (3)(i), (ii), (g) Examples 1, 2 and 3 amended.........................................................5401 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 (e)(3) introductory text amended..................................5401 1.7874-10T Added...................................................20905 (d)(2) and (j) correctly revised.................................40812 (d)(2) and (i) revised............................................5400 (d)(1) introductory text and (f)(3)(iii)(B) amended.........................................................5401 1.7874-11T Added...................................................20907 (b)(1), (2) and (g) correctly revised............................40812 1.7874-12T Added...................................................20908 (c) correctly revised............................................40812 (a) introductory text revised.....................................5401 7.6041-1 Removed...................................................96380 20.7701-2 Added....................................................60616 25.7701-2 Added....................................................60616 26.7701-2 Added....................................................60616 31.3406(g)-1 (e) revised; (f) added.................................2121 31.3406(g)-1T Removed...............................................2121 31.3406(g)-2 (d)(3) amended........................................96380 31.3406(h)-2 (a)(3)(i) revised; (i) added...........................2121 31.3406(h)-2T Removed...............................................2121 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 300.1 (b) and (d) revised..........................................86960 300.2 (b) and (d) revised..........................................86960 300.13 (b) added; (d) revised......................................52767 300.13T Removed....................................................52767 301 Authority citation amended.......................25334, 27322, 51797 Technical correction.............................................45012 301.1474-1 (c) revised..............................................2192 301.6011-2 (b)(1) amended..........................................91768 301.6103(j)(1)-1T Added............................................89006 [[Page 63]] 301.6114-1 (c)(1)(ix) added; (e) revised...........................55145 301.6402-3 (e) and (f) revised......................................2121 301.6402-3T Removed.................................................2122 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 (a) amended; (c)(2)(vi) and (e)(9) added.........................89851 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, 87448, 88852 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, 87502, 88562, 88882, 91888, 95541, 95911, 95929 ........................1629, 1645, 5476, 5477, 6368, 6370, 7753, 8172 25.................................................................51413 31..........................................................27360, 96406 41.................................................................72561 46.................................................................38020 48.................................................................72561 54..........................................................38020, 47741 57...................................................38020, 89017, 89020 145................................................................72561 300...........................................56543, 70654, 71427, 73363 301.......26763, 27360, 28784, 38020, 38637, 44557, 47534, 50657, 50671, 51835, 63154, 65983, 89022 ..................................................................6370