[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