[List of CFR Sections Affected (LSA), June 1997] [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--799) 1 Authority citation amended....................................97-25506 1.103-8 (a)(5) revised..........................................97-25506 1.103-8T Removed................................................97-25506 1.142-4 Added...................................................97-25506 1.148-0 (c) amended.............................................97-25506 1.148-1 (b) amended; (c)(4)(ii)(A) revised; (e) added.......................................................97-25507 1.148-1T Redesignated as 1.148-1A...............................97-25507 1.148-2 (b)(2)(ii) revised......................................97-25507 1.148-2T Redesignated as 1.148-2A...............................97-25507 1.148-3 (h)(3) amended..........................................97-25507 1.148-3T Redesignated as 1.148-3A...............................97-25507 1.148-4 (h)(2)(vi) and (vii) removed; (h)(2)(ii) through (v), (viii) and (ix) redesignated as (h)(2)(iii) through (viii); (b)(5), (g), (h)(1), (2) introductory text, (i), new (iv), new (v), new (vi), new (viii), (3), (4) and (5) revised; new (h)(2)(ii) and (6) added...................97-25507 1.148-4T Redesignated as 1.148-4A...............................97-25507 [[Page 56]] 1.148-5 (b)(2)(iii), (c)(2)(i), (3)(ii), (d)(3)(ii), (e)(2)(ii)(B) and (iii) revised.................97-25511 1.148-5T Redesignated as 1.148-5A...............................97-25507 1.148-6 (d)(3)(iii)(C) revised..................................97-25512 1.148-6T Redesignated as 1.148-6A...............................97-25507 1.148-9 (c)(2)(ii)(B) and (h)(4)(vi) revised....................97-25512 1.148-9T Redesignated as 1.148-9A...............................97-25507 1.148-10 (b)(2), (c)(2)(viii), (ix) and (e) revised; (c)(2)(x) added....................................97-25512 1.148-10T Redesignated as 1.148-10A.............................97-25507 1.148-11 (a), (b)(1), (c)(1) and (g) revised; (b)(3) added; (h) and (i) removed...........................97-25512 1.148-11T Redesignated as 1.148-11A.............................97-25507 1.149(d)-1 (f)(3) revised; (g)(3) added.........................97-25513 1.149(d)-1T Redesignated as 1.149(d)-1A.........................97-25513 1.150-1 (a)(2), (c)(1), (4)(iii) revised; (c)(6) added.......................................................97-25513 1.150-1T Redesignated as 1.150-1A...............................97-25513 1.148-1A--1.148-11A Undesignated center heading added.......................................................97-25507 1.148-1A Redesignated from 1.148-1T; heading amended.....................................................97-25507 1.148-2A Redesignated from 1.148-2T; heading amended.....................................................97-25507 1.148-3A Redesignated from 1.148-3T; heading amended.....................................................97-25507 1.148-4A Redesignated from 1.148-4T; heading amended.....................................................97-25507 1.148-5A Redesignated from 1.148-5T; heading amended.....................................................97-25507 1.148-6A Redesignated from 1.148-6T; heading amended.....................................................97-25507 1.148-9A Redesignated from 1.148-9T; heading amended.....................................................97-25507 1.148-10A Redesignated from 1.148-10T; heading amended.....................................................97-25507 1.148-11A Redesignated from 1.148-11T; heading amended.....................................................97-25507 (i) revised...................................................97-25513 1.149(d)-1A Redesignated from 1.149(d)-1T; heading amended.....................................................97-25513 1.150-1A Redesignated from 1.150-1T; heading amended.....................................................97-25513 1.446-1 (e)(3)(i) amended.......................................97-26741 1.446-1T Added..................................................97-26741 (e)(3)(i)(B) corrected........................................97-28631 1.704-1 (b)(2)(iv)(d)(1), (l) and (5) Example 13 amended.....................................................97-25499 1.704-2 (m) Example 1 reinstated; CFR correction 97-34634 1.704-3 (a)(2) and (3)(i) amended...............................97-25500 1.704-4 (a)(4)(ii) and (c)(3) revised...........................97-25500 1.708-1 (b)(1)(ii) amended; (b)(1)(iv) revised; (b)(1)(v) added.............................................97-25500 1.737-2 (a) revised; (d)(1) amended.............................97-25501 1.743-1 (d) added...............................................97-25501 1.761-1 (e) added...............................................97-25501 1.1502-5 (b)(5) corrected.......................................97-23657 26.2652-1 (a)(4) and (5) Examples 9 and 10 removed; (a)(5), (6) and Example 11 redesignated as (a)(4), (5) and Example 9...................97-27498 31 Authority citation amended...................................97-33009 31.3406(j)-1 Added..............................................97-33009 35a Authority citation amended..................................97-33009 35a.3406-3 Removed..............................................97-33009 54 Authority citation amended...................................97-16927 Technical correction..........................................97-17004 54.9801-1T Added; interim.......................................97-16927 (c) corrected.................................................97-31691 54.9801-2T Added; interim.......................................97-16928 Corrected.....................................................97-31691 54.9801-3T Added; interim.......................................97-16929 (a)(1)(iii) and (b)(1)(ii) Example corrected..................97-31691 54.9801-4T Added; interim.......................................97-16930 (a)(2) and (b)(2)(iv) corrected...............................97-31669 (b)(2)(iv) Examples 6 and 7 and (v)(B) Example corrected...................................................97-31691 54.9801-5T Added; interim.......................................97-16932 (a)(6) and (b)(2) corrected...................................97-31669 (a)(1)(i), (iv)(B)(1), (2) Example, (2)(iv) Examples 4 and 5 and (5)(i)(A) corrected....................97-31691 (a)(5)(i)(B) Example, (6)(ii), (c)(2)(ii) and (d)(3) Example 3 corrected..................................97-31692 54.9801-6T Added; interim.......................................97-16937 [[Page 57]] (a)(3) corrected..............................................97-31669 (b)(2), (4) introductory text and (6) corrected 97-31692 54.9802-1T Added; interim.......................................97-16938 54.9804-1T Added; interim.......................................97-16939 (a) and (b)(4) corrected......................................97-31670 54.9806-1T Added; interim.......................................97-16940 (a)(1), (2), (d), (e)(1)(i) and (iv) corrected 97-31692 301.6109-1 (d)(2)(iii) added....................................97-25502 301.9100-1T (h) amended.........................................97-26741 301.9100-3T (c)(2)(i) revised...................................97-26741 601.204 (b) amended.............................................97-26741 601.204T Added..................................................97-26741 (b)(2) corrected..............................................97-28631 602.101 (c) table amended (OMB numbers).........................97-25514 Proposed Rules: 1............97-17572, 97-18730, 97-19072, 97-19957, 97-19958, 97-23408, 97-26755, 97-27563, 97-30785, 97-32054 25..............................................................97-19072 54..............................................................97-16977 301.........................................97-26755, 97-30785, 97-30796 601.............................................................97-26755