[List of CFR Sections Affected (LSA), July 2000] [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.....00-31078, 00-33754, 00-36909, 00-41332, 00-44437, 00-44681 Technical correction..........................................00-44573 1.72(p)-1 Added.................................................00-46591 1.72-17A (d)(1), (2) and (3) redesignated as (d)(2), (3) and (4); new (d)(1) added.......................00-46591 1.83-6 (d)(1) amended...........................................00-31076 1.170A-12 (b)(2) and (3) revised................................00-36909 (e)(2) amended................................................00-36943 1.170A-12T Removed..............................................00-36910 1.354-1 (e) amended.............................................00-31078 1.355-1 (c) amended.............................................00-31078 1.356-3 (b) amended.............................................00-31078 1.356-6 Redesignated from 1.356-6T; heading revised.....................................................00-31078 1.356-6T Redesignated as 1.356-6................................00-31078 1.368-2 (d)(4) added............................................00-31806 1.401(a)-20 Amended.............................................00-44682 1.401(a)(4)-4 (b)(2)(ii)(C) amended.............................00-44682 1.401(a)(26)-4 (d)(2) amended...................................00-44682 1.401(a)(26)-6 (c)(4) amended...................................00-44682 1.401(a)(31)-1 Amended..........................................00-21314 (c) Example 1 corrected.......................................00-34534 1.402(c)-2 Amended..............................................00-21315 1.403(b)-2 Amended..............................................00-21315 1.411(a)-7 (d)(4)(i) revised; (d)(4)(vi) and (vii) added.......................................................00-44681 1.411(a)-7T Removed.............................................00-44681 1.411(a)-11 (c)(3) revised......................................00-44681 (b) and (c)(7) amended........................................00-44682 1.411(a)-11T Removed............................................00-44681 1.411(d)-4 Amended..............................................00-44682 1.417(e)-1 (b)(2)(i) amended; (b)(2)(iii) added.................00-44681 (b)(2)(i) amended.............................................00-44682 1.642(c)-6 (d), (e) and (f) revised.............................00-36910 1.642(c)-6T Removed.............................................00-36919 1.642(c)-6A (e)(2)(ii), (3) and (4) amended.....................00-36943 1.643(h)-1 (a)(2)(i), (b)(1), (2) and (g) Example 1 amended...................................................00-41332 1.664-1 (a)(6) introductory text amended........................00-36943 1.664-4 (a)(1), (d), (e)(1) through (5) and (f) revised; new (e) heading and (7) added......................00-36919 [[Page 55]] (e)(6) amended................................................00-36943 1.664-4T Removed................................................00-36928 1.664-4A (e)(4) and (5) amended.................................00-36943 1.671-2 (e) revised.............................................00-41332 1.671-2T Removed................................................00-41334 1.672(f)-2 (b)(1) and (d) Example 1 amended.....................00-41334 1.672(f)-3 (a)(1), (4) Example 2, (b)(1) and (4) Examples 1 and 2 amended....................................00-41334 1.672(f)-4 (c)(1), (d)(1) and (g) Example 4 amended.....................................................00-41334 1.672(f)-5 (a)(1) amended.......................................00-41334 1.894-1 (d) revised.............................................00-40997 1.1032-2 (e) revised; (f) added.................................00-31076 1.1032-3 Added..................................................00-31076 (c)(1) correctly revised......................................00-37481 1.1441-0 Amended................................................00-32168 1.1441-1 (b)(2)(i) and (3)(i) amended; (b)(2)(iv)(A), (B)(3), (C), (v)(A), (B), (vii), (3)(ii), (iii)(C), (D), (iv) through (vii), (6), (c)(2), (6), (d)(2), (3), (4), (e)(1)(ii)(A)(1), (3), (4), (3), (4)(ii)(A), (B)(1) through (4), (6), (iv), (vii), (ix)(C), (5)(i), (iii), (iv) and (v) revised; (c)(12) through (29), (e)(4)(ii)(B)(8) and (ix)(A)(4) added.......................................................00-32170 (b)(1), (2)(iii)(A), (B), (vi), (4)(iii), (v), (xviii), (7)(i)(A), (iii), (9), (e)(1)(ii)(A)(2), (2)(i), (ii) and (4)(viii) amended.....................................................00-32211 1.1441-2 (a), (b)(1)(i) and (3) revised; (b)(2)(i) amended; (b)(2)(ii) removed; (b)(2)(iii) redesignated as (b)(2)(ii)..................................00-32186 1.1441-3 (b)(2)(i), (c)(1) and (4)(i)(C) revised 00-32187 (c)(2)(i) introductory text amended...........................00-32212 1.1441-4 (a)(3)(i) and (b)(1)(ii) revised.......................00-32187 (a)(3)(ii) amended............................................00-32212 1.1441-5 (a) through (e) revised................................00-32188 1.1441-6 (b)(1), (2), (3), (c) and (e) revised; (b)(4) removed; (b)(5) redesignated as (b)(4) 00-32194 1.1441-7 (a), (b)(2) and (3) revised; (b)(4) through (11) added..........................................00-32197 (b)(1) amended................................................00-32212 1.1441-9 (b)(2) revised.........................................00-32201 1.1461-1 (a)(1) amended; (b)(2), (3), (c)(5), (6) and (7) removed; (b)(4) and (c)(8) redesignated as (b)(2) and (c)(5); (c)(1) through (4) revised.........................................00-32201 (b)(2) amended................................................00-32212 1.1502-3 Heading, (c), (d) and (e)(3) revised; (b)(3) added................................................00-33754 1.1502-3T Removed...............................................00-33758 1.1502-4 (f)(3) and (g)(3) revised..............................00-33758 1.1502-4T Removed...............................................00-33759 1.1502-13 (f)(6)(v) amended.....................................00-31078 1.1502-21 (c)(2)(ix) revised....................................00-33759 1.1502-55 Added.................................................00-33759 1.1502-55T Removed..............................................00-33760 1.1502-98 Amended...............................................00-33760 1.1502-9A (a)(2) and (b)(1)(v) amended..........................00-33760 1.6012-7T Removed...............................................00-44438 1.6041-1 (d)(5) revised.........................................00-32205 1.6041-4 (a)(3) revised; (a)(6) added...........................00-32205 1.6041A-1 (d)(3)(i)(B) revised; (d)(3)(i)(C) added 00-32205 1.6042-3 (b)(1)(vi) revised.....................................00-32205 1.6045-1 (g)(1)(i) amended; (g)(3)(iv) and (4) Example 7 revised; (g)(4) Example 8 and 9 added.......................................................00-32206 (j) amended...................................................00-32212 1.6049-4 (c)(1)(ii) introductory text revised...................00-32207 (c)(1)(ii)(A) amended.........................................00-32212 1.6049-5 (b)(14), (c)(4), (d)(2)(i), (ii), (3) and (4) revised; (c)(6) Example 3 and (d)(5) removed; (c)(6) Examples 4 and 5 redesignated as (c)(6) Examples 3 and 4; (b)(10)(ii), (11) introductory text, (c)(1), new (6) Examples 3, new 4 and (d)(1) introductory text amended..................00-32207 1.6049-7 (g) removed............................................00-37702 1.6061-2T Removed...............................................00-44438 1.6065-2T Removed...............................................00-44438 1.6695-1 (b)(4)(i) revised; (g) added; authority citation removed............................................00-44437 1.6695-1T Removed...............................................00-44437 1.7520-1 (b)(2), (c)(1), (2) and (d) revised....................00-36928 (a)(2) amended................................................00-36943 1.7520-1T Removed...............................................00-36929 [[Page 56]] 20 Authority citation amended...................................00-36929 20.2031-0 Amended...............................................00-36929 20.2031-7 (c) and (d)(1) through (5) revised; new (d) heading and (7) added; (d)(6) introductory text and (e) revised........................................00-36929 20.2031-7T Removed..............................................00-36939 20.2031-7A (e)(1) amended.......................................00-36943 20.2055-2 (f)(4) amended........................................00-36943 20.7520-1 (a)(2), (b)(2), (c)(1), (2) and (d) revised.....................................................00-36939 20.7520-1T Removed..............................................00-36940 25 Authority citation amended...................................00-36940 25.2512-0 Amended...............................................00-36940 25.2512-5 (c), (d) and (e) revised..............................00-36940 (d)(2)(C)(v)(A) Example corrected.............................00-39470 25.2512-5T Removed..............................................00-36942 25.2512-5A (e)(1) amended.......................................00-36943 25.7520-1 (b)(2), (c)(1), (2) and (d) revised...................00-36942 (a)(2) amended................................................00-36943 25.7520-1T Removed..............................................00-36943 25.7520-3 (b)(2)(v) Example 5 amended...........................00-36943 31.3121(b)(7)-2 (d)(2)(i) amended...............................00-44682 31.3405(c)-1 Amended............................................00-21315 31.3406(h)-3 (a) introductory text amended......................00-32212 40.0-1 (a) amended..............................................00-36326 40.0-1T Removed.................................................00-36326 40.6011(a)-1 (a)(2)(iii) added..................................00-36326 40.6011(a)-1T Removed...........................................00-36326 40.6302(c)-1 (c)(2)(iv) added; (f)(1) amended...................00-36326 40.6302(c)-1T Removed...........................................00-36327 40.6302(c)-2 (b)(2)(iii) added..................................00-36327 40.6302(c)-2T Removed...........................................00-36327 48.4101-1 (c)(1)(v) and (c)(1)(vi) redesignated as (c)(1)(vi) and (c)(1)(vii); new (c)(1)(v) added; (l)(2) amended.......................................00-26488 48.4101-2T Removed..............................................00-26489 48.6427-11 (e)(2)(iii) revised..................................00-26489 602.101 (c) table amended (OMB numbers).........................00-44438 Proposed Rules: 1............00-17829, 00-17835, 00-19702, 00-20403, 00-24897, 00-26542, 00-31115, 00-31118, 00-31841, 00-31853, 00-33504, 00-37728, 00- 38229, 00-39112, 00-39319, 00-41610, 00-42900, 00-43723, 00- 44491, 00-44709, 00-46677 20..............................................................00-17835 25..............................................................00-17835 20..............................................................00-38229 25..............................................................00-38229 301...................................................00-17617, 00-37728