[List of CFR Sections Affected (LSA), February 1999] [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.....97-16898, 97-30623, 97-33555, 97-36180, 97-41421, 97-44389, 97-47173, 97-50144, 97-52600, 97-55023, 97- 56562, 97-68680, 97-70337, 97-70340, 97-71954, 97-72182 Technical correction..........................................97-58811 Authority citation amended...................98-1509, 98-5601, 98-5715 1.32-3T Added...................................................97-34596 1.62-2 (m) amended..............................................97-52600 1.62-2T Added...................................................97-52600 1.108-4 Added...................................................97-56562 1.108-5 Redesignated from 1.108(c)-1............................97-56563 1.108-6 Added...................................................97-56563 1.108(a)-1 Removed..............................................97-56563 1.108(a)-2 Removed..............................................97-56563 1.108(b)-1 Removed..............................................97-56563 1.108(c)-1 Redesignated as 1.108-5..............................97-56563 1.148-5 (d)(6)(iii) revised; (e)(2)(iv) added...................97-71751 1.163-5 Regulation at 62 FR 53416 eff. date delayed to 1-1-00...97-72183 1.165-12 Regulation at 62 FR 53416 eff. date delayed to 1-1-00 97-72183 1.195-1 Added...................................................97-69555 1.274(d)-1 (b) added............................................97-52601 Corrected.....................................................97-58811 1.274(d)-1T Added...............................................97-52601 (a)(1) and (2) corrected......................................97-64187 1.337(d)-4 Added................................................97-71594 1.367(a)-1T (a), (c)(1) and (3)(ii)(C) concluding text amended; (b)(2)(i) and concluding text removed; (c)(2) revised.......97-33555 1.367(a)-3 (a), (b) and (d) revised; (c)(1)(iii)(B) amended; (e) through (h) removed; new (e), (f) and (g) added.............97-33556 1.367(a)-3T Removed.............................................97-33561 1.367(a)-8 Added................................................97-33562 1.367(b)-1 Added................................................97-33566 1.367(b)-4 Added................................................97-33567 1.367(b)-7 (a) and (b) added....................................97-33568 1.367(d)-1T (a) amended.........................................97-33568 1.368-1 (e)(6) Example 2 revised................................97-50758 1.401(a)-20 Amended.............................................97-70338 1.401(a)(4)-4 (b)(2)(ii)(C) amended.............................97-70338 1.401(a)(26)-4 (d)(2) amended...................................97-70338 1.401(a)(26)-6 (c)(4) amended...................................97-70338 1.402(a)-1 (b)(2)(ii)(d) and (c) reinstated; CFR correction.....97-43303 1.408A-0 Added...................................................98-5601 1.408A-1 Added...................................................98-5601 1.408A-2 Added...................................................98-5601 1.408A-3 Added...................................................98-5601 1.408A-4 Added...................................................98-5603 1.408A-5 Added...................................................98-5605 1.408A-6 Added...................................................98-5607 1.408A-7 Added...................................................98-5610 1.408A-8 Added...................................................98-5610 1.408A-9 Added...................................................98-5611 1.411(a)-7 (d)(4)(i) amended....................................97-70337 1.411(a)-7T Added...............................................97-70337 1.411(a)-11 (c)(2)(ii) revised; (c)(2)(iii), (iv), (v) and (8) added.......................................................97-70011 (b), (c)(3) and (7) amended...................................97-70338 1.411(a)-11T Removed............................................97-70011 Added.........................................................97-70338 1.411(d)-4 Amended..........................97-30623, 97-47173, 97-70338 Amended........................................................98-1126 1.411(d)-4T Added...............................................97-47173 [[Page 44]] 1.411(d)-4T Removed..............................................98-1127 1.411(d)-6 Added................................................97-68680 1.411(d)-6T Removed.............................................97-68680 1.417(e)-1 (d) revised..........................................97-16898 (b)(3) revised; (b)(4) added..................................97-70011 (b)(2)(i) amended.............................................97-70338 1.417(e)-1T (d) revised.........................................97-16902 (b)(3) and (4) removed........................................97-70012 1.460-0 Amended.................................................97-36181 1.460-6 (j) added...............................................97-36181 1.460-6T Removed................................................97-36181 1.465-27 Added..................................................97-41421 1.469-10 Revised................................................97-69553 1.664-1 (a)(7) and (d)(1)(iii) added; (f)(4) added..............97-68191 1.664-2 (a)(1)(i) revised.......................................97-68191 1.664-3 (a)(1)(i)(a), (b)(1) and (2) revised; (a)(1)(i)(b)(3), (4), (5) and (c) through (l) added; (a)(1)(iv) amended......97-68192 1.861-8 (e)(7)(iii) added; (e)(8) revised........................98-1509 1.861-8T (e)(8) added; (h) amended...............................98-1509 1.861-18 Added..................................................97-52977 (i)(4) Examples 1 and 2 corrected.............................97-64868 1.863-3 (f) revised; (h) amended................................97-55023 1.865-1T Added...................................................98-1509 1.865-2 Added....................................................98-1511 1.865-2T Added...................................................98-1514 1.871-6 Regulation at 62 FR 53416 eff. date delayed to 1-1-00...97-72183 1.871-7 Regulation at 62 FR 53416 eff. date delayed to 1-1-00...97-72183 1.871-14 Regulation at 62 FR 53416 eff. date delayed to 1-1-00 97-72183 (h) revised; eff. 1-1-00......................................97-72184 (c)(2)(iii) and (3)(ii) Example amended; eff. 1-1-00..........97-72187 1.881-3 (a)(2)(ii)(B)(3) redesignated as (a)(3).................97-67578 1.904-0 Amended..................................................98-1515 1.904-4 (c)(1), (2) and (3)(iii) revised; (c)(3)(iv) and (8) Examples 11, 12 and 13 added........................................................98-1515 1.927(e)-1T Removed.............................................97-50144 1.927(e)-1 Added................................................97-50144 1.936-6 (a)(5) amended..........................................97-55025 1.936-11T Added.................................................97-44389 1.985-1 Corrected...............................................97-15760 (b)(2)(ii)(C)(1) heading and (2) correctly added..............97-15761 (c)(6) amended................................................97-40368 1.985-4 (a) amended.............................................97-40368 1.985-7 (b)(3), (c)(5) and (d)(5) corrected.....................97-15761 1.985-8T Added..................................................97-40368 (c)(3)(iv)(B) corrected.......................................97-55333 1.1001-5T Added.................................................97-40369 1.1016-7 Removed................................................97-56563 1.1016-8 Removed................................................97-56563 1.1017-1 Revised................................................97-56563 1.1017-2 Removed................................................97-56565 1.1441-0 Regulation at 62 FR 53421 eff. date delayed to 1-1-00 97-72183 1.1441-1 Regulation at 62 FR 53424 eff. date delayed to 1-1-00 97-72183 (f) revised; eff. 1-1-00......................................97-72184 (b)(2)(iii)(B), (iv)(E), (3)(iii)(B), (C), (x) Examples 1, 2 and 3, (4)(i), (xix), (5)(viii), (7)(v) Examples 1 and 2, (c)(6)(ii)(B), (e)(4)(ii)(A), (vi), (ix)(A)(2), (5)(i), (v)(A), (B) introductory text, (1) and (C) amended; eff. 1-1-00.......97-72187 1.1441-2 Regulation at 62 FR 53444 eff. date delayed to 1-1-00 97-72183 (a), (b)(1)(ii), (3)(iv) and (f) amended; eff. 1-1-00.........97-72187 1.1441-3 Regulation at 62 FR 53446 eff. date delayed to 1-1-00 97-72183 (h) amended; eff. 1-1-00......................................97-72187 1.1441-4 Regulation at 62 FR 53450 eff. date delayed to 1-1-00 97-72183 (g) revised; eff. 1-1-00......................................97-72184 (a)(2)(i) amended; eff. 1-1-00................................97-72188 1.1441-4T Regulation at 62 FR 53452 eff. date delayed to 1-1-00 97-72183 1.1441-5 Regulation at 62 FR 53452 eff. date delayed to 1-1-00 97-72183 (g) revised; eff. 1-1-00......................................97-72185 (a)(6), (c)(2)(ii)(B), (3)(iii)(D) and (d)(4) Example 2 amended; eff. 1-1-00...................................................97-72188 1.1441-6 Regulation at 62 FR 53458 eff. date delayed to 1-1-00 97-72183 (g) revised; eff. 1-1-00......................................97-72185 (b)(1), (c)(2)(ii) and (d) amended; eff. 1-1-00...............97-72188 [[Page 45]] 1.1441-7 Regulation at 62 FR 53462 eff. date delayed to 1-1-00 97-72183 (g) amended; eff. 1-1-00......................................97-72188 1.1441-8 Regulation at 62 FR 53464 eff. date delayed to 1-1-00 97-72183 (f) revised; eff. 1-1-00......................................97-72185 1.1441-8T Regulation at 62 FR 53464 eff. date delayed to 1-1-00 97-72183 1.1441-9 Regulation at 62 FR 53465 eff. date delayed to 1-1-00 97-72183 (d) revised; eff. 1-1-00......................................97-72185 1.1442-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-00 97-72183 1.1442-2 Regulation at 62 FR 53466 eff. date delayed to 1-1-00 97-72183 1.1442-3 Regulation at 62 FR 53466 eff. date delayed to 1-1-00 97-72183 1.1443-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-00 97-72183 (c) revised; eff. 1-1-00......................................97-72186 1.1445-5 Regulation at 62 FR 53467 eff. date delayed to 1-1-00 97-72183 1.1461-1 Regulation at 62 FR 53467 eff. date delayed to 1-1-00 97-72183 (b)(2)(v), (vi) heading, (c)(4)(iv) and (i) amended; eff.1-1-00 97-72188 1.1461-2 Regulation at 62 FR 53470 eff. date delayed to 1-1-00 97-72183 (a)(1), (3), (4) Examples 1, 2 and 3 and (d) amended; eff. 1-1- 00............................................................97-72188 1.1461-3 Regulation at 62 FR 53471 eff. date delayed to 1-1-00 97-72183 1.1461-4 Regulation at 62 FR 53471 eff. date delayed to 1-1-00 97-72183 1.1462-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00 97-72183 (c) amended; eff. 1-1-00......................................97-72188 1.1463-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00 97-72183 (a) and (b) amended; eff. 1-1-00..............................97-72188 1.1464-1 (b) amended; eff. 1-1-00...............................97-72188 1.1502-3T (c)(4) amended........................................97-71590 1.1502-9 (a) amended............................................97-71590 1.1502-9T (b)(1)(v) revised; (b)(1)(vi) added...................97-71590 1.6038B-1 Added.................................................97-33568 Heading and (g) revised; (b)(1)(i) and (c) amended; (b)(3) added........................................98-5715 1.6038B-1T Heading, (a) through (b)(2), (c) introductory text and (f) revised; (b)(3) redesignated as (b)(4); new (b)(3), (c)(6) and (g) added...............................................97-33570 1.6038B-2 Added..................................................98-5715 1.6041-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00 97-72183 1.6041-2 Regulation at 62 FR 53472 eff. date delayed to 1-1-00 97-72183 1.6041-3 Regulation at 62 FR 53472 eff. date delayed to 1-1-00 97-72183 Introductory text amended; eff. 1-1-00........................97-72186 1.6041-4 Regulation at 62 FR 53473 eff. date delayed to 1-1-00 97-72183 (d) amended; eff. 1-1-00......................................97-72188 1.6041A-1 (d)(3)(i)(B), (iv) and (v) amended; eff. 1-1-00.......97-72188 1.6041-7 Regulation at 62 FR 53473 eff. date delayed to 1-1-00 97-72183 1.6041-8 Regulation at 62 FR 53474 eff. date delayed to 1-1-00 97-72183 1.6041A-1 Regulation at 62 FR 53474 eff. date delayed to 1-1-00 97-72183 1.6042-2 Regulation at 62 FR 53474 eff. date delayed to 1-1-00 97-72183 1.6042-3 Regulation at 62 FR 53475 eff. date delayed to 1-1-00 97-72183 (b)(5) revised; eff. 1-1-00...................................97-72186 1.6042-4 Regulation at 62 FR 53476 eff. date delayed to 1-1-00 97-72183 [[Page 46]] 1.6043-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-00 97-72183 (a) amended; eff. 1-1-00......................................97-72188 1.6044-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-00 97-72183 1.6044-3 Regulation at 62 FR 53476 eff. date delayed to 1-1-00 97-72183 1.6044-5 Regulation at 62 FR 53476 eff. date delayed to 1-1-00 97-72183 1.6045-1 (l) revised; (q) amended...............................97-35519 Regulation at 62 FR 53477 eff. date delayed to 1-1-00.........97-72183 (g)(5) revised; eff. 1-1-00...................................97-72186 (d)(6)(ii)(B), (g)(3)(iv) and (4) Example 7 amended; eff. 1-1-00 97-72188 1.6045-1T Removed...............................................97-35519 Regulation at 62 FR 53480 withdrawn...........................97-72183 1.6045-2 (g)(2) revised; (i) amended............................97-35519 Regulation at 62 FR 53480 eff. date delayed to 1-1-00.........97-72183 1.6045-2T Removed...............................................97-35519 Regulation at 62 FR 53480 withdrawn...........................97-72183 1.6049-4 Regulation at 62 FR 53480 eff. date delayed to 1-1-00 97-72183 (c)(1)(ii)(A) and (d)(3)(ii)(B) amended; eff. 1-1-00..........97-72188 1.6049-5 Regulation at 62 FR 53483 eff. date delayed to 1-1-00 97-72183 (g) revised; eff. 1-1-00......................................97-72186 (b)(12), (c)(4)(i), (ii), (v), (d)(2)(ii), (e)(1)(i) introductory text, (ii), (4), and (5) Examples 5 and 9 amended; eff. 1-1-00...................................................97-72188 1.6049-6 Regulation at 62 FR 53491 eff. date delayed to 1-1-00 97-72183 1.6049-7 Regulation at 62 FR 53491 eff. date delayed to 1-1-00 97-72183 1.6049-8 Regulation at 62 FR 53491 eff. date delayed to 1-1-00 97-72183 1.6050A-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00 97-72183 1.6050H-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00 97-72183 1.6050N-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00 97-72183 (e) amended; eff. 1-1-00......................................97-72188 1.6071-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00 97-72183 1.6091-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 97-72183 1.6662-0 Amended................................................97-66434 1.6662-2 (d)(1) and (2) amended; (d)(4) added...................97-66434 1.6662-3 (b)(1) introductory text amended; (b)(3) revised.......97-66434 1.6662-4 (d)(2) amended; (e)(3) added...........................97-66435 1.6662-7 (d) revised............................................97-66435 1.6664-0 Amended................................................97-66435 1.6664-4 (g) revised............................................97-66435 1.6695-1 (b)(4)(i) revised......................................97-72182 1.6695-1T Added.................................................97-72182 1.6695-2T Added.................................................97-70340 1.7702B-1 Added.................................................97-68186 1.7702B-2 Added.................................................97-68187 1.7704-3 Added..................................................97-69553 7.367(b)-1 (a) and (c)(1) revised; authority citation removed...97-33570 7.367(b)-4 (a) and (b) revised; authority citation removed......97-33570 7.367(b)-7 (a) revised; authority citation removed..............97-33570 20.2044-1 (e) Example 8 added...................................97-44393 20.2044-1T Removed..............................................97-44393 20.2056(b)-(7) (d)(3) and (h) Example 6 revised.................97-44393 20.2056(b)-7T Removed...........................................97-44393 20.2056(b)-10 Revised...........................................97-44393 20.2056(b)-10T Removed..........................................97-44393 25.2702-1 (c)(3) revised........................................97-68194 31 Authority citation amended...................................97-32735 31.3121(b)(7)-2 (d)(2)(i) amended...............................97-70338 31.3121(v)(2)-1 Added............................................98-4547 31.3121(v)(2)-2 Added............................................98-4567 31.3306(r)(2)-1 Added............................................98-4541 31.3401(a)(6)-1 Regulation at 62 FR 53493 eff. date delayed to 1- 1-00........................................................97-72183 [[Page 47]] (e) and (f) amended; eff. 1-1-00..............................97-72189 31.3406-0 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 97-72183 31.3406(d)-3 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 97-72183 31.3406(g)-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 97-72183 (e) and (d) amended; eff. 1-1-00..............................97-72189 31.3406(h)-2 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 97-72183 (d) amended; eff. 1-1-00......................................97-72189 31.6302-1 (f)(4) amended........................................97-32736 31.6302-1T Added................................................97-32736 31.6413(a)-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 31.9999-0 Removal at 62 FR 53494 eff. date delayed to 1-1-00....97-72183 Amended; eff. 1-1-00..........................................97-72189 35a.9999-0 Removal at 62 FR 53494 eff. date delayed to 1-1-00...97-72183 35a.9999-1 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 35a.9999-2 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 35a.9999-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 35a.9999-3A Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 35a.9999-4T Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 35a.9999-5 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 48 Authority citation amended...................................97-35801 48.4081-1T Added................................................97-35801 48.4082-6T Added................................................97-35801 48.4082-7T Added................................................97-35801 48.4082-8T Added................................................97-35801 Corrected.....................................................97-45910 48.4082-9T Added................................................97-35802 48.4082-10T Added...............................................97-35802 48.4091-3T Added................................................97-35802 48.4101-2T Added................................................97-35803 48.4101-3T Added................................................97-35803 48.6427-10T Added...............................................97-35804 48.6427-11T Added...............................................97-35804 (c)(4) corrected..............................................97-45910 54 Authority citation amended...................................97-57553 Authority citation amended.....................................98-5173 54.4980B-0 Added.................................................98-5173 54.4980B-1 Added.................................................98-5173 54.4980B-2 Added.................................................98-5174 54.4980B-3 Added.................................................98-5176 54.4980B-4 Added.................................................98-5178 54.4980B-5 Added.................................................98-5180 54.4980B-6 Added.................................................98-5182 54.4980B-7 Added.................................................98-5184 54.4980B-8 Added.................................................98-5186 54.9801-1T (a) revised; (c) amended; interim....................97-57553 54.9801-2T Introductory text revised; interim...................97-57554 54.9811-1 Added; interim........................................97-57554 54.9831-1T (b)(1) revised; interim..............................97-57556 145.4052-1 (a)(2)(ii) redesignated as (a)(2)(ii)(A); new (a)(2)(ii)(A) amended; (a)(2)(ii)(B) added..................97-35804 301 Authority citation amended..................................97-70013 Authority citation amended.....................................98-2569 301.6011-2 (a)(1), (b)(1), (2), (c)(1) heading, (i), (iii), (2), (d), (f), (g) heading and (2) revised; (c)(1)(iv) added; (c)(3) and (4) removed; (e) amended.........................97-35519 301.6011-2T Removed.............................................97-35520 301.6103(j)(1)-1 (b)(3) and (6)(i)(A) revised....................98-3632 301.6103(j)(1)-1T Added..........................................98-3632 301.6103(k)(9)-1T Added.........................................97-68996 301.6109-1 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 97-72183 301.6114-1 Regulation at 62 FR 53495 eff. date delayed to 1-1-00 97-72183 (b)(4)(ii)(C) introductory text and (D) amended; eff. 1-1-00 97-72189 301.6221-1T (c) redesignated as (e); new (c) and (d) added....................................................98-3838 301.6223(c)-1T (c) amended.......................................98-3838 301.6224(c)-3T Heading, (b), (c)(3)(ii) and (d) Example 1 revised............................................98-3839 301.6229(b)-2T Added.............................................98-3839 [[Page 48]] 301.6229(f)-1T Added.............................................98-3839 301.6231(a)(1)-1T (a)(1) amended; (a)(3) removed; (a)(4) redesignated as (a)(3)................................98-3839 301.6231(a)(6)-1T (a) revised; (c) removed.......................98-3840 301.6231(a)(7)-1 (p)(2) and (r)(1) amended.......................98-3840 301.6231(a)(7)-1T Added..........................................98-3840 301.6311-2T Added...............................................97-68996 301.6320-1T Added................................................98-3399 301.6330-1T Amended..............................................98-3407 301.6402-3 Regulation at 62 FR 53495 eff. date delayed to 1-1-00 97-72183 301.6404-2 Added................................................97-70013 301.6404-2T Removed.............................................97-70015 301.6721-0 Regulation at 62 FR 53496 eff. date delayed to 1-1-00 97-72183 301.6724-1 Regulation at 62 FR 53496 eff. date delayed to 1-1-00 97-72183 (g)(2) and (3) amended; eff. 1-1-00...........................97-72189 301.7502-1 (d) and (e) redesignated as (e) and (f); new (d) added...........................................98-2569 301.7502-1T Added................................................98-2569 301.7623-1 Revised..............................................97-44778 301.7623-1T Removed.............................................97-44779 301.7701-5 Amended...............................................98-4970 301.7701-7 Added.................................................98-4970 301.9100-13T Removed............................................97-56565 502 Regulation at 62 FR 53497 eff. date delayed to 1-1-00.......97-72183 503 Regulation at 62 FR 53497 eff. date delayed to 1-1-00.......97-72183 509.1--509.10 (Subpart) Regulation at 62 FR 53497 eff. date delayed to 1-1-00...........................................97-72183 509.103 Regulation at 62 FR 53497 eff. date delayed to 1-1-00...97-72183 509.117 Regulation at 62 FR 53497 eff. date delayed to 1-1-00...97-72183 509.119 Regulation at 62 FR 53497 eff. date delayed to 1-1-00...97-72183 509.122 Regulation at 62 FR 53497 eff. date delayed to 1-1-00...97-72183 513.1 Regulation at 62 FR 53497 eff. date delayed to 1-1-00.....97-72183 513.2 Regulation at 62 FR 53497 eff. date delayed to 1-1-00.....97-72183 513.3 Regulation at 62 FR 53497 eff. date delayed to 1-1-00.....97-72183 513.4 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.....97-72183 513.5 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.....97-72183 514.1--514.10 Regulation at 62 FR 53498 eff. date delayed to 1-1- 00..........................................................97-72183 514.20 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.21 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.22 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.23 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.24 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.25 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.26 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.27 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.28 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.29 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.30 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.31 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.32 Regulation at 62 FR 53498 eff. date delayed to 1-1-00....97-72183 514.101--514.117 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-00...........................................97-72183 516 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......97-72183 517 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......97-72183 520 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......97-72183 521.1--521.8 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-00...................................................97-72183 521.103 Regulation at 62 FR 53498 eff. date delayed to 1-1-00...97-72183 602.101 (c) table amended (OMB numbers)....97-30624, 97-33570, 97-34596, 97-35805, 97-35806, 97-36181, 97-44393, 97-44779, 97-52982, 97- 55025, 97-56565, 97-68194, 97-68684, 97-69555, 97-70012, 97- 70341, 97-71596, 97-71752 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.........97-72183 (c) table amended (OMB numbers)....98-4568, 98-4975, 98-5188, 98-5611, 98-5717 [[Page 49]] Proposed Rules: 1--799 (Ch. I)..................................................97-44181 1............97-17973, 97-19694, 97-19864, 97-20156, 97-24765, 97-25796, 97-27534, 97-28958, 97-29961, 97-32164, 97-33595, 97-34615, 97- 34616, 97-37296, 97-38139, 97-40383, 97-41754, 97-43353, 97- 43354, 97-44416, 97-45019, 97-46937, 97-47214, 97-47455, 97- 48144, 97-48148, 97-48154, 97-50816, 97-52660, 97-55355, 97- 55564, 97-55918, 97-56878, 97-57636, 97-58811, 97-63016, 97- 65566, 97-66503, 97-67634, 97-69581, 97-69584, 97-70071, 97- 70354, 97-70356, 97-70357, 97-71047, 97-71609, 97-72218 ...........98-790, 98-794, 98-805, 98-1143, 98-1148, 98-1571, 98-2164, 98-3257, 98-3457, 98-4374, 98-4801, 98-5012, 98-5015 20....................................................97-69248, 97-70701 25..............................................................97-70701 31....................................................97-32774, 97-50819 35..............................................................97-70071 48..............................................................97-35893 49..............................................................97-69585 53....................................................97-41486, 97-53862 ...............................................................98-5727 54..............................................................97-57565 ...............................................................98-5237 261.............................................................97-43361 301..........97-37296, 97-41486, 97-43354, 97-46205, 97-56878, 97-69031, 97-70701 ..................98-1148, 98-2606, 98-3461, 98-3462, 98-3669, 98-3886 801...............................................................98-457