[List of CFR Sections Affected (LSA), December 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, 97-37492, 97-38028, 97-41273,
97-50503, 97-50505, 97-53416, 97-53500, 97-68166, 97-68175

[[Page 101]]

Technical correction..........................................97-40270
1.42-15 Added...................................................97-50505
1.42-16 Added...................................................97-50503
1.42-16T Removed................................................97-50503
1.61-4 Amended..................................................97-44546
1.61-12 (c) revised.............................................97-68175
1.103-8 (a)(5) revised..........................................97-25506
1.103-8T Removed................................................97-25506
1.125-4T Added; eff. 12-31-98...................................97-60166
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
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--1.150-1A 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
1.162-12 (a) amended............................................97-44546
1.163-5 (c)(2)(i)(B)(5) amended; eff. 1-1-99....................97-53416
1.163-8T (c)(2)(e) redesignated as (c)(3).......................97-40270
1.163-13 Added..................................................97-68176
1.165-12 (a), (c)(1)(i), (2)(iv) and (3)(iv)
amended; (c)(1)(iii) removed; (c)(1)(iv) and
(v) redesignated as (c)(1)(iii) and (iv);
(c)(1)(ii) and new (iii) revised; eff. 1-1-99
97-53416
Corrected.....................................................97-55849
1.171-1 Revised.................................................97-68177
1.171-2 Revised.................................................97-68178
1.171-3 Revised.................................................97-68180
1.171-4 Revised.................................................97-68182
1.171-5 Added...................................................97-68182
1.249-1 (c) revised; (d)(2) amended.............................97-68182
1.263A-0 Amended................................................97-42054
1.263A-0T Added.................................................97-44546

[[Page 102]]

1.263A-1 (a)(2)(i) amended......................................97-42054
(b)(3) and (4) amended........................................97-44546
1.263A-4T Revised...............................................97-44546
1.263A-7 Added..................................................97-42054
1.263A-7T Removed...............................................97-42062
1.263A-15 Amended...............................................97-42062
1.280B-1 Added..................................................97-67726
1.302-2 (c) introductory text amended...........................97-38028
1.401(b)-1 (c), (d) and (e) redesignated as (d),
(e) and (f); new (d)(2) undesignated text
designated as (d)(3) and (4); (a), (b)(1), new
(d)(1)(ii), (iii), (2) introductory text, (3),
(4), (e)(1)(ii)(C), (2)(ii)(C), (3)
introductory text, (4), (5) introductory text
and (iii) amended...........................................97-41273
(b)(2)(iii) removed; (b)(3), (c) and (d)(1)(iv)
added.......................................................97-41274
1.401(b)-1T Added...............................................97-41274
1.446-1 (e)(3)(i) amended.......................................97-26741
(e)(3)(i) amended; (e)(3)(iii) revised........................97-68169
1.446-1T Added..................................................97-26741
(e)(3)(i)(B) corrected........................................97-28631
Removed.......................................................97-68169
1.471-6 (c), (d) and (f) amended................................97-44551
1.501(c)(5)-1 (b) redesignated as (c); new (b)
added.......................................................97-40449
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
(a)(11) added; (f) revised....................................97-44215
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
1.861-2 (a)(1) amended; (a)(7) added; (e) revised
97-53500
1.861-3 (a)(1) and (d) amended; (a)(6) added....................97-53501
1.864-5 (b)(2)(ii) redesignated as (b)(2)(iii);
new (b)(2)(ii) added........................................97-53501
1.871-6 Revised; eff. 1-1-99....................................97-53416
1.871-7 (b) amended; eff. 1-1-99................................97-53416
(b) redesignated as (b)(1); (b)(1) heading and
(2) added; (f) amended......................................97-53501
1.871-14 Added; eff. 1-1-99.....................................97-53416
1.881-2 (b) redesignated as (b)(1); (b)(1) heading
and (2) added; (e) amended..................................97-53501
1.894-1 (c) revised; (d) added..................................97-53502
1.894-1T Added..................................................97-35676
(d)(1), (6) Example 11 corrected..............................97-46877
1.1016-5 (b) revised............................................97-68183
1.1016-9 Removed................................................97-68183
1.1059(e)-1 Added...............................................97-38028
1.1202-0 Added..................................................97-68166
1.1202-2 Added..................................................97-68166
1.1245-1 (e)(2) revised.........................................97-44216
1.1275-1 (b)(2) redesignated as (b)(3); new (b)(2)
added.......................................................97-68183
1.1396-1 Undesignated center heading and section
added.......................................................97-67727
1.1441-0 Added; eff. 1-1-99.....................................97-53421
1.1441-1 Revised; eff. 1-1-99...................................97-53424
1.1441-2 Revised; eff. 1-1-99...................................97-53444
1.1441-3 Heading, (a) through (f) and (h) revised;
(g), (i) and authority citation removed; (j)
redesignated as (g); new (g)(1) and (2)
amended; eff. 1-1-99........................................97-53424
1.1441-4 Heading, (a), (b)(1)(i), (ii), (2)(ii)
heading, introductory text, (A), (v) and (c)
through (g) revised; (b)(1)(vi) (2)(ii)(B),
(C), (K) and (6) added; (b)(2)(ii)(B) through
(H) redesignated as (b)(2)(ii)(D) through (J);
(b)(1)(iii), (iv), (v), (2)(i), new
(b)(2)(ii)(D) through (J), (iii) and (3)
amended; (b)(2)(iv)(C) concluding text, (h),
(i), authority citation removed; OMB number;
eff. 1-1-99.................................................97-53450
1.1441-4T Removed; eff. 1-1-99..................................97-53452
1.1441-5 Revised; eff. 1-1-99...................................97-53452
1.1441-6 Revised; eff. 1-1-99...................................97-53458
1.1441-7 (a), (b) and (c) revised; (d)
redesignated as (f); new (d), (e) and (g)
added; new (f)(1), (2)(i) and (3) amended;
authority citation removed; eff. 1-1-99.....................97-53462
1.1441-8T Redesignated as 1.1441-8; eff. 1-1-99.................97-53458

[[Page 103]]

1.1441-8 Redesignated from 1.1441-8T; heading and
(b) revised; (c) through (f) added; eff. 1-1-
99..........................................................97-53458
1.1441-9 Added; eff. 1-1-99.....................................97-53465
1.1442-1 Revised; eff. 1-1-99...................................97-53466
1.1442-2 Revised; eff. 1-1-99...................................97-53466
1.1442-3 Added; eff. 1-1-99.....................................97-53466
1.1443-1 Revised; eff. 1-1-99...................................97-53466
1.1445-5 (b)(1) amended; eff. 1-1-99............................97-53467
1.1461-1 Revised; eff. 1-1-99...................................97-53467
1.1461-2 Revised; eff. 1-1-99...................................97-53470
1.1461-3 Removed; eff. 1-1-99...................................97-53471
1.1461-4 Removed; eff. 1-1-99...................................97-53471
1.1462-1 Revised; eff. 1-1-99...................................97-53471
1.1463-1 Revised; eff. 1-1-99...................................97-53471
1.1502-5 (b)(5) corrected.......................................97-23657
1.6013-2 (b)(1) amended.........................................97-39117
1.6038-2 (j)(2)(ii) redesignated as (j)(2)(iii);
new (j)(2)(ii) added; eff. 1-1-99...........................97-53385
1.6041-1 (a)(1), (d)(1) introductory text and (3)
revised; (a)(2), (d)(2) heading, (4) heading
and (5) added; eff. 1-1-99..................................97-53471
1.6041-2 (c) revised............................................97-53472
1.6041-3 (c) and (l) removed; (d), (e), (f), (h),
(i), (j) and (o) amended; (d) through (k) and
(m) through (p) redesignated as (c) through
(n); introductory text, (a), (b), new (f) and
new (j) revised; new (o), new (p) and (q)
added; eff. 1-1-99..........................................97-53472
1.6041-4 Revised; eff. 1-1-99...................................97-53473
1.6041-7 Heading revised; (a) amended; eff. 1-1-99
97-53473
1.6041-8 Added; eff. 1-1-99.....................................97-53474
1.6041A-1 Added; eff. 1-1-99....................................97-53474
1.6042-2 Heading, (a)(1)(i), (ii), (d) and (e)
heading; (a)(1) introductory text added;
(a)(1)(iii), (4) and (e) amended; eff. 1-1-99
97-53474
1.6042-3 (a) introductory text, (2) and (b)
revised; (a)(2) concluding text and authority
citation removed; (a)(3) added; eff. 1-1-99.................97-53475
1.6042-4 (d)(2)(i)(F) and (f) revised; eff. 1-1-99
97-53476
1.6043-2 (a) amended; eff. 1-1-99...............................97-53476
1.6044-2 Heading, (e) and (f) heading revised;
(a)(1) and (f) amended; eff. 1-1-99.........................97-53476
1.6044-3 (c) revised; eff. 1-1-99...............................97-53476
1.6044-5 (c) revised; eff. 1-1-99...............................97-53476
1.6045-1 (a) heading, introductory text, (1),
(d)(4), (6), (g), (j), (k) and (l) revised;
(a)(12) and authority citation removed;
(a)(13), (b) Examples (1) through (8),
(c)(5)(i)(a) through (c)(5)(i)(f), (ii), (ii)
Examples (1) through (4), (6)(i)(a), (b),
(ii)(a), (b), and and (h)(2) Examples (1) and
(2) redesignated as (a)(12) and (b) Examples 1
through 8, (c)(5)(1)(A) through (F), (iii),
(iii) Examples 1 through 4, (6)(i)(A), (B),
(ii)(A) and (B) and (h)(2) Examples 1 and 2;
(a)(13) and new (c)(5)(ii) added; (b) new
Example 1 and (f)(2)(3) introductory text
amended; eff. 1-1-99........................................97-53476
1.6045-1T Removed; eff. 1-1-99..................................97-53480
1.6045-2 (b)(2)(i)(A) through (F) amended;
(b)(2)(i)(G) and (g)(4) added; (g)(2) revised;
eff. 1-1-99.................................................97-53480
1.6045-2T Removed; eff. 1-1-99..................................97-53480
1.6046-1 (g) amended; eff. 1-1-99...............................97-53385
1.6049-4 (a), (b)(1), (3), (c)(1), (d)(3) and (7)
heading revised; (b)(2) introductory text,
(iv), (4), (5)(i), (c)(2)(i), (ii) concluding
text, (d)(2), (7), (8), (9)(ii) introductory
text, (e)(4), (5)(iv), (f)(4)(i) and (ii)
amended; (g)(3) added; eff. 1-1-99..........................97-53480
1.6049-5 (a)(6) amended; (b) revised; (c)
redesignated as (f); new (c), (d), (e) and (g)
added; eff. 1-1-99..........................................97-53483
1.6049-6 (d) amended; (e)(3) revised; eff. 1-1-99
97-53491
1.6049-7 (c)(4) revised; eff. 1-1-99............................97-53491
1.6049-8 (a) amended; eff. 1-1-99...............................97-53491
1.6050A-1 (a) introductory text, concluding text,
(b) and (c)(1) amended; (d) added; eff. 1-1-99
97-53492

[[Page 104]]

1.6050H-1 (d)(2)(ii)(A) and (B) amended; eff. 1-1-
99..........................................................97-53492
1.6050N-1 Heading, (c) and (d) revised; (e) added;
eff. 1-1-99.................................................97-53492
1.6071-1 (c)(7), (8), (11), (13) and (15) revised;
eff. 1-1-99.................................................97-53492
1.6091-1 (b)(15) revised; eff. 1-1-99...........................97-53493
1.6302-1 (b) heading revised; (b) redesignated as
(b)(1); new (b)(1) heading and (2) added; OMB
number......................................................97-37492
1.6302-1T Removed...............................................97-37492
1.6302-2 (b) heading revised; (c) redesignated as
(b)(6); new (c) added; OMB number...........................97-37492
1.6302-2T Removed...............................................97-37492
1.6302-3 (c) revised............................................97-37492
1.6302-3T Removed...............................................97-37492
1.6302-4 Added..................................................97-37492
1.6302-4T Removed...............................................97-37492
1.6662-6 (d)(2)(ii)(E) amended..................................97-46877
1.7701(l)-1 (a) designation, heading and (b)
removed.....................................................97-53502
20.2041-3 (d)(6)(i) amended; (d)(6)(iii) added..................97-68184
20.2046-1 Revised...............................................97-68184
20.2056(d)-2 (a) amended; (b) revised; (c) added
97-68184
25 Authority citation amended...................................97-68185
25.2511-1 (c)(1) amended; (c)(3) added..........................97-68185
25.2514-3 (c)(5) amended; (c)(7) added..........................97-68185
25.2518-1 (a)(1) revised; (a)(2) Example amended;
(a)(3) added................................................97-68185
25.2518-2 (c)(3) existing text, (5) Examples (9)
and (10) redesignated as (c)(3)(i) and (5)
Examples (12) and (11); new (c)(3)(i) and (5)
Example 11 amended; (c)(3)(ii), (5) Examples
(8), new (9), new (10), (13) and (14) added;
(c)(4), (5) Examples (7) and new (12) revised;
(5) Examples (8) removed....................................97-68185
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
25.2702-5 (a) redesignated as (a)(1); (a)(2) and
(c)(9) added; (b)(1) amended; (c)(5)(ii)(C)
revised.....................................................97-66988
25.2702-7 Amended...............................................97-66989
31 Authority citation amended...............97-33009, 97-37492, 97-53493
31.0-1 (a) amended..............................................97-37492
31.0-3 (f) amended..............................................97-37493
31.3401(a)(6)-1 Heading, revised; (e) amended; (f)
added; authority citation removed; eff. 1-1-99
97-53493
31.3406-0 Table amended; eff. 1-1-99............................97-53493
31.3406(d)-3 (a) and (b) amended; (c) revised;
eff. 1-1-99.................................................97-53493
31.3406(g)-1 (e) added; eff. 1-1-99.............................97-53493
31.3406(h)-2 (a)(3)(i) revised; (d) amended;
(e)(1) designation, heading and (2) removed;
eff. 1-1-99.................................................97-53493
31.3406(j)-1 Added..............................................97-33009
31.6302-1 (h) redesignated as (i); new (h) added
97-37493
31.6302-1T Removed..............................................97-37494
31.6302(c)-3 (b) heading and (c) revised; (d)
added.......................................................97-37494
31.6302(c)-3T Removed...........................................97-37494
31.6413(a)-3 (a)(1)(ii) and (iii) amended;
(a)(1)(iv) added; (a)(2) and (b)(2) revised;
eff. 1-1-99.................................................97-53494
31.9999-0 Added; eff. 10-14-97 through 1-1-99...................97-53494
35a Authority citation amended........................97-33009, 97-53494
35a.3406-3 Removed..............................................97-33009
35a.9999-0 Added; eff. 10-14-97 through 1-1-99..................97-53494
35a.9999-0T Removed.............................................97-53494
35a.9999-1 Removed; eff. 1-1-99.................................97-53494
35a.9999-2 Removed; eff. 1-1-99.................................97-53494
35a.9999-3 Removed; eff. 1-1-99.................................97-53494
35a.9999-3A Removed; eff. 1-1-99................................97-53494
35a.9999-4T Removed; eff. 1-1-99................................97-53494
35a.9999-5 Removed; eff. 1-1-99.................................97-53494
40 Authority citation amended...................................97-37494
40.0-1T Added...................................................97-67569
40.6011(a)-1T Added.............................................97-67569
40.6302(c)-1 (d) redesignated as (d)(1); (d)(1)
heading and (2) added.......................................97-37494
40.6302(c)-1T Removed...........................................97-37494

[[Page 105]]

Added.........................................................97-67569
40.6302(c)-2T Added.............................................97-67569
53.6071-1 (f) redesignated from 53.6071-1T(f)...................97-52257
53.6071-1T (f) redesignated as 53.6071-1(f);
removed.....................................................97-52257
54 Authority citation amended.........................97-16927, 97-66952
Technical correction..........................................97-17004
Clarification.......................................97-67688, 97-67689
54.9801-1T Added; interim.......................................97-16927
(c) corrected.................................................97-31691
(a) revised; interim..........................................97-66952
54.9801-2T Added; interim.......................................97-16928
Corrected.....................................................97-31691
Amended; interim..............................................97-66952
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
(a)(2) revised; interim.......................................97-66952
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
(a)(3)(vi) amended; interim...................................97-66952
54.9801-6T Added; interim.......................................97-16937
(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
Redesignated as 54.9831-1T; interim...........................97-66952
54.9806-1T Added; interim.......................................97-16940
(a)(1), (2), (d), (e)(1)(i) and (iv) corrected
97-31692
Redesignated as 54.9833-1T; interim...........................97-66952
54.9812-1T Added; interim.......................................97-66953
54.9831-1T Redesignated from 54.9804-1T; (b)(1)
revised; interim............................................97-66952
54.9833-1T Redesignated from 54.9806-1T; (a)(1)
revised; (a)(2) amended; interim............................97-66952
301 Authority citation amended..................................97-53494
301.6109-1 (d)(2)(iii) added....................................97-25502
(b)(2)(iv), (v) and (c) revised; (b)(2)(vi)
added; eff. 1-1-99..........................................97-53494
(h)(2)(iii) added.............................................97-62520
301.6109-1T Added...............................................97-62520
301.6109-3T Added...............................................97-62520
301.6114-1 (a)(1)(ii), (b)(4)(ii) introductory
text and (c)(1)(i) revised; (b)(4)(ii)(B)(7)
amended; (b)(4)(ii)(C), (D) and (c)(6) added;
eff. 1-1-99.................................................97-53495
301.6114-1 (b)(4) introductory text, (5)
introductory text, (6) and (7) amended; (c)
introductory text, (1) through (6), (7)
introductory text, (i), (ii) and (iii)
redesignated as (c)(1) introductory text, (i)
through (vi), (vii) introductory text, (A),
(B) and (C); (c) concluding text removed;
(b)(8) and new (c)(2) through (5) added; new
(c)(1)(ii) and (d) revised..................................97-53385
301.6334-1 (a)(2) and (e) revised; (a)(3) and
(11)(i) amended; (f) added..................................97-39117
301.6402-3 (e) revised; authority citation
removed; eff. 1-1-99........................................97-53495
301.6601-1 (f)(3) and (4) revised; (f)(5)
redesignated as (f)(6); new (f)(5) added....................97-39117
301.6651-1 (a)(3) revised; (g) added............................97-39117
301.6656-3 Added................................................97-39118
301.6721-0 Table amended; eff. 1-1-99...........................97-53496
301.6724-1 (g) revised; eff. 1-1-99.............................97-53496
301.7122-1 (e) revised..........................................97-39118
301.7430-0 Amended..............................................97-39118
301.7430-1 (b)(4) added.........................................97-39118
301.7430-2 (b)(2), (c)(3) introductory text and
(ii)(C) amended; (c)(3)(i)(B) revised.......................97-39118
301.7430-4 (b)(3)(i), (iii)(B), (C), (D) and
(c)(2)(ii) amended; (b)(3)(ii) revised......................97-39118
301.7430-5 (a) revised; (c)(3) added............................97-39119
301.7430-6 Revised..............................................97-39119
301.7623-1 (g) added............................................97-53231

[[Page 106]]

301.7623-1T Added (temporary)...................................97-53231
301.7701(b)-0 Amended...........................................97-53386
301.7701(b)-3 (b)(3) and (4) revised............................97-53386
301.7701(b)-7 (c)(1) revised; (c)(2) added......................97-53387
301.7701(b)-8 (b)(1) and (2) revised............................97-53387
301.9100-0 Added................................................97-68169
301.9100-1 Revised..............................................97-68169
301.9100-1T (h) amended.........................................97-26741
Removed.......................................................97-68173
301.9100-2 Added................................................97-68170
301.9100-2T Removed.............................................97-68173
301.9100-3 Added................................................97-68171
301.9100-3T (c)(2)(i) revised...................................97-26741
Removed.......................................................97-68173
502 Removed; eff. 1-1-99........................................97-53497
503 Removed; eff. 1-1-99........................................97-53497
509 Authority citation added....................................97-53497
509.1--509.10 (Subpart) Removed; eff. 1-1-99....................97-53497
509.103 (e) removed; eff. 1-1-99................................97-53497
509.117 (a) removed; eff. 1-1-99................................97-53497
509.119 Removed; eff. 1-1-99....................................97-53497
509.122 Removed; eff. 1-1-99....................................97-53497
513 Authority citation revised..................................97-53497
513.1 Removed; eff. 1-1-99......................................97-53497
513.2 Revised; eff. 1-1-99......................................97-53497
513.3 Revised; eff. 1-1-99......................................97-53497
513.4 Revised; eff. 1-1-99......................................97-53498
513.5 Revised; eff. 1-1-99......................................97-53498
514 Authority citation added....................................97-53498
514.1--514.32 (Subpart) Authority citation removed
97-53498
514.1--514.10 Undesignated center heading removed;
eff. 1-1-99.................................................97-53498
514.20 Removed; eff. 1-1-99.....................................97-53498
514.21 Removed; eff. 1-1-99.....................................97-53498
514.22 (c) removed; eff. 1-1-99.................................97-53498
514.23 Removed; eff. 1-1-99.....................................97-53498
514.24 Removed; eff. 1-1-99.....................................97-53498
514.25 Removed; eff. 1-1-99.....................................97-53498
514.26 Removed; eff. 1-1-99.....................................97-53498
514.27 Removed; eff. 1-1-99.....................................97-53498
514.28 Removed; eff. 1-1-99.....................................97-53498
514.29 Removed; eff. 1-1-99.....................................97-53498
514.30 Removed; eff. 1-1-99.....................................97-53498
514.31 Removed; eff. 1-1-99.....................................97-53498
514.32 Removed; eff. 1-1-99.....................................97-53498
514.101--514.117 (Subpart) Undesignated center
heading and sections removed; eff. 1-1-99...................97-53498
516 Removed; eff. 1-1-99........................................97-53498
517 Removed; eff. 1-1-99........................................97-53498
520 Removed; eff. 1-1-99........................................97-53498
521 Authority citation revised..................................97-53498
521.1--521.8 (Subpart) Removed; eff. 1-1-99.....................97-53498
521.103 (d) removed; eff. 1-1-99................................97-53498
601.204 (b) amended...................................97-26741, 97-68173
601.204T Added..................................................97-26741
(b)(2) corrected..............................................97-28631
Removed.......................................................97-68173
602.101 (c) table amended (OMB numbers)....97-25514, 97-35905, 97-53232,
97-53387, 97-53498, 97-62521, 97-66989, 97-68173, 97-68183

Proposed Rules:

1............97-17572, 97-18730, 97-19072, 97-19957, 97-19958, 97-23408,
97-26755, 97-27563, 97-30785, 97-32054, 97-35752, 97-35755, 97-
37818, 97-37819, 97-38197, 97-40316, 97-41322, 97-43295, 97-
44103, 97-44607, 97-49183, 97-52953, 97-53503, 97-53504, 97-
53588, 97-55768, 97-60196, 97-64190, 97-66575, 97-67780
25..........................................97-19072, 97-44103, 97-53588
31..............................................................97-67304
40..............................................................97-67589
52..............................................................97-67013
54....................................................97-16977, 97-66967
301..........97-26755, 97-30785, 97-30796, 97-37819, 97-38197, 97-40316,
97-50533, 97-53274, 97-55768, 97-62538, 97-68241, 97-68242
601.............................................................97-26755