[List of CFR Sections Affected (LSA), February 2002] [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.....01-32902, 01-33463, 01-37889, 01-37899, 01-40590, 01-66310, 01-67083 Authority citation corrected..................................01-41133 Authority citation amended...................02-12, 02-819, 1082, 4174 Technical correction...........................................02-4177 Corrected......................................................02-5061 1.32-3 Added....................................................01-33637 1.32-3T Removed.................................................01-33637 1.45D-1T Added (temporary)......................................01-66310 1.125-3 Added...................................................01-52677 Corrected.....................................................01-63920 1.125-4 (g) amended.............................................01-52680 1.132-9 (b) corrected...........................................01-18190 1.141-3 (c)(3), (d)(3)(i)(A), (ii)(A), (f) Examples 10, 12, 13, 15 and 16 amended..............................................01-58062 1.141-15 (b) existing text designated as (b)(1); new (b)(1) heading and (2) added.......................................01-58062 1.197-2(k) Example 23 corrected.................................01-22286 1.301-1 (g) revised.............................................01-49278 1.301-1T Removed................................................01-49279 1.337(d)-5T Heading and (d) revised................................02-12 1.337(d)-6T Added..................................................02-12 1.337(d)-7T Added..................................................02-12 1.355-0 Amended.................................................01-40591 1.355-7T Added..................................................01-40591 (n) corrected..................................................02-8579 1.401(a)(4)-0 Amended...........................................01-34540 1.401(a)(4)-8 (b)(1) revised....................................01-34540 1.401(a)(4)-9 (b)(2)(v) added; (c)(3)(ii) revised...............01-34544 1.401(a)(4)-12 Amended..........................................01-34545 1.420-1 Added...................................................01-32900 1.460-1 (j) corrected...........................................01-18357 1.460-2 (b)(2)(ii) and (c)(1) corrected.........................01-18191 1.460-4 (b)(3) and (g) corrected................................01-18191 1.472-8 (c) text redesignated as (c)(1); (b)(4), (c)(1) heading and (2) added; (e)(3) and (h) revised......................................................02-1082 [[Page 41]] Corrected.............................................02-5062, 02-5148 1.679-0 Added...................................................01-37889 1.679-1 Added...................................................01-37889 1.679-2 Added...................................................01-37889 1.679-3 Added...................................................01-37889 1.679-4 Added...................................................01-37889 1.679-5 Added...................................................01-37889 1.679-6 Added...................................................01-37889 1.679-7 Added...................................................01-37889 1.684-1 Added...................................................01-37899 1.684-2 Added...................................................01-37899 1.684-3 Added...................................................01-37899 1.684-4 Added...................................................01-37899 1.684-5 Added...................................................01-37899 1.732-3 Added...................................................01-32902 1.861-8 (e)(7)(iii) and (8) revised; authority citation removed 01-67083 1.861-8T (e)(1) and (3) through (11) revised; (h) amended; authority citation removed..................................01-67083 Heading corrected..............................................02-3812 1.865-1 Added...................................................01-67083 1.865-1T Removed................................................01-67085 1.865-2 (a)(1) and (3)(ii) amended; (b)(1)(iv) Example 6 and (4)((iv) Example 3 added; (b)(4)(iii), (d)(3), (e)(1) and (2)(i) revised..............................................01-67086 (a)(4)(iv) Example 3 corrected.................................02-3812 1.865-2T Removed................................................01-67086 1.874-1 (b)(2) revised; (b)(3) and (4) redesignated as (b)(5) and (6); new (b)(3) and (4) added....................................................02-4174 1.874-1T Added..................................................02-4174 1.882-4 (a)(3)(ii) revised; (a)(3)(iii), (iv) and (v) redesignated as (a)(3)(v), (vi) and (vii); new (a)(3)(iii) and (iv) added...............................02-4175 1.882-4T Added..................................................02-4175 1.904-4 (c)(2)(ii)(A) amended...................................01-67086 1.958-1 (b) amended.............................................01-37897 1.958-2 (c)(1)(ii)(b) amended...................................01-37897 1.985-8 (c)(3)(ii) Examples 1 and 2 correctly added.............01-21447 1.1031(k)-1 (k)(4) revised......................................02-4909 1.1301-1 Undesignated center heading and section added.........................................................02-819 Corrected......................................................02-5203 1.1441-1 (b)(3)(ii)(C) and (e)(5)(V)(C)(2) correctly revised; (b)(3)(vi), (vii)(B), (c)(14), (e)(3)(iii)(D), (iv)(C)(1), (2), (D)(2) and (3) corrected...............................01-18188 1.1441-1T Added (temporary).....................................02-2328 1.1441-5 (e)(5)(ii) correctly designated as (e)(5)(ii); new (e)(5)(ii) corrected........................................01-18188 1.1441-6 (b)(1) amended (temporary).............................02-2328 1.1441-6T Added (temporary).....................................02-2328 1.1441-7 (b)(4)(i) correctly revised; (b)(5)(i)(A)(1) and (10)(ii) corrected...................................................01-18189 1.1461-1 Heading, (c)(1)(ii)(A)(1), (2)(i) and (ii)(H) corrected; (c)(2)(i)(M) correctly removed; (c)(2)(i)(N) correctly designated as (c)(2)(i)(M)..................................01-18189 (a)(1) amended................................................01-33831 1.1502-5 (a)(1) amended.........................................01-33831 1.1502-34 Amended...............................................01-32902 1.1502-78 (e) added.............................................01-33463 1.1502-78T Removed..............................................01-33464 1.6011-4T (b)(3)(i)(F) removed; (b)(3)(ii)(B) and (C) and (g) revised; (b)(5) amended.....................................01-41135 1.6045-1 (g)(1)(i) and (3)(iv) corrected........................01-18189 1.6049-5 (b)(12), (c)(4) introductory text, (d)(2)(i), (ii), (3)(i), (ii), (iii)(A) and (B) corrected....................01-18189 1.6050I-0 Amended...............................................01-67687 1.6050I-1 (a)(1) redesignated as (a)(1)(i); new (a)(1) heading and (ii) added..................................................01-67687 1.6151-1 (d)(1) amended.........................................01-33831 1.6302-1 (d) revised............................................01-32542 (b)(1) amended................................................01-33831 1.6302-2 (d) revised............................................01-32542 (a)(1)(i), (ii), (iv) and (b)(1) amended......................01-33831 1.6302-3 (a) amended............................................01-33831 20 Authority citation amended...................................01-38546 20.6075-1 Revised; interim......................................01-38546 20.6081-1 Revised; interim......................................01-38546 31 Authority citation amended...................................01-28370 31.6071(a)-1 (a)(1) and (c) amended.............................01-33832 31.6151-1 (b) amended...........................................01-33832 31.6205-1 (a)(6) revised........................................01-39640 31.6302-1 (f)(4) revised........................................01-28370 (m)(1) revised................................................01-32542 (i)(3) amended................................................01-33831 [[Page 42]] (c)(1), (2)(i) introductory text, (3), (i)(3) and (5) amended 01-33832 31.6302-1T Removed..............................................01-28370 31.6302(c)-2A (b)(1)(i) and (3) amended.........................01-33832 31.6302(c)-3 (b)(2) amended.....................................01-33831 (a)(1)(i), (ii), (3) and (b)(2) amended.......................01-33832 31.6302(c)-4 (a) revised........................................01-32542 35.3405-1T Amended..............................................01-33832 36.3121(l)(10)-4 Amended........................................01-33832 40 Authority citation revised...................................01-41776 Authority citation amended.....................................02-5472 40.0-1 (d) and (e) removed; (f) redesignated as new (d).........01-41776 40.6011(a)-1 (c) removed........................................01-41776 40.6011(a)-2 (b)(2) amended; (d) removed........................01-41776 40.6071(a)-1 (a), (b)(2) and (c) revised........................01-41776 40.6071(a)-2 Removed............................................01-41776 40.6071(a)-3 Added..............................................02-5472 40.6091-1 (d) removed...........................................01-41776 40.6101-1 Revised...............................................01-41776 40.6109(a)-1 Revised............................................01-41776 40.6151(a)-1 Revised............................................01-41776 40.6302(c)-1 (d)(1) amended.....................................01-33832 Revised.......................................................01-41776 40.6302(c)-2 Revised............................................01-41777 40.6302(c)-3 (b)(1)(ii), (3), (d) and (f)(4) introductory text amended; (f)(5), (7) and (h) removed; (f)(6) redesignated as new (f)(5); (g) revised.....................................01-41778 40.6302(c)-4 Removed............................................01-41778 40.9999-1 Removed...............................................01-41778 48.4081-8 Revised...............................................01-27597 53.4958-0 Added.................................................02-3083 53.4958-0T Removed..............................................02-3083 53.4958-1 Added.................................................02-3083 53.4958-1T Removed..............................................02-3083 53.4958-2 Added.................................................02-3083 53.4958-2T Removed..............................................02-3083 53.4958-3 Added.................................................02-3083 53.4958-3T Removed..............................................02-3083 53.4958-4 Added.................................................02-3083 53.4958-4T Removed..............................................02-3083 53.4958-5 Added.................................................02-3083 53.4958-5T Removed..............................................02-3083 53.4958-6 Added.................................................02-3083 53.4958-7 Added.................................................02-3083 53.4958-7T Removed..............................................02-3083 53.4958-8T Removed..............................................02-3083 301 Authority citation amended....01-39438, 01-50544, 01-64352, 01-64742 301.6103(j)(5)-1 Added..........................................01-39438 301.6103(j)(5)-1T Removed.......................................01-39439 301.6103(k)(9)-1 Added..........................................01-64742 301.6103(k)(9)-1T Removed.......................................01-64743 301.6103(p)(2)(B)-1 Removed.....................................01-64352 301.6103(p)(2)(B)-1T Added......................................01-64352 301.6109-1 (g)(3) revised (temporary)...........................02-2329 301.6109-1T Added (temporary)...................................02-2329 301.6111-2T (b)(3) removed; (b)(4) through (7) redesignated as new (b)(3) through (6); new (b)(3) introductory text, (4) introductory text, (ii), (6) and (h) amended; (b)(1), new (3)(ii), (4)(i), (6) introductory text (c)(3) and (e)(2)(ii)(E) revised; new (b)(6) Example 2 redesignated as Example and amended.........................................01-41135 Removed.......................................................01-64744 301.6112-1T Authority citation removed..........................01-41137 301.6221-1 Added................................................01-50544 301.6221-1T Removed.............................................01-50545 301.6222(a)-1 Added.............................................01-50545 301.6222(a)-1T Removed..........................................01-50545 301.6222(a)-2 Added.............................................01-50545 301.6222(a)-2T Removed..........................................01-50546 301.6222(b)-1 Added.............................................01-50546 301.6222(b)-1T Removed..........................................01-50546 301.6222(b)-2 Added.............................................01-50546 301.6222(b)-2T Removed..........................................01-50546 301.6222(b)-3 Added.............................................01-50546 301.6222(b)-3T Removed..........................................01-50547 301.6223(a)-1 Added.............................................01-50547 301.6223(a)-1T Removed..........................................01-50547 301.6223(a)-2 Added.............................................01-50547 301.6223(a)-2T Removed..........................................01-50547 301.6223(b)-1 Added.............................................01-50547 301.6223(b)-1T Removed..........................................01-50548 301.6223(c)-1 Added.............................................01-50548 301.6223(c)-1T Removed..........................................01-50549 301.6223(e)-1 Added.............................................01-50549 301.6223(e)-1T Removed..........................................01-50550 301.6223(e)-2 Added.............................................01-50550 301.6223(e)-2T Removed..........................................01-50550 301.6223(f)-1 Added.............................................01-50550 301.6223(f)-1T Removed..........................................01-50550 301.6223(g)-1 Added.............................................01-50550 301.6223(g)-1T Removed..........................................01-50551 301.6223(h)-1 Added.............................................01-50551 301.6223(h)-1T Removed..........................................01-50551 301.6224(a)-1 Added.............................................01-50551 301.6224(a)-1T Removed..........................................01-50551 301.6224(b)-1 Added.............................................01-50551 [[Page 43]] 301.6224(b)-1T Removed..........................................01-50551 301.6224(c)-1 Added.............................................01-50551 301.6224(c)-1T Removed..........................................01-50552 301.6224(c)-2 Added.............................................01-50552 301.6224(c)-2T Removed..........................................01-50552 301.6224(c)-3 Added.............................................01-50552 301.6224(c)-3T Removed..........................................01-50553 301.6226(a)-1 Added.............................................01-50553 301.6226(a)-1T Removed..........................................01-50553 301.6226(b)-1 Added.............................................01-50553 301.6226(b)-1T Removed..........................................01-50554 301.6226(e)-1 Added.............................................01-50554 301.6226(e)-1T Removed..........................................01-50554 301.6226(f)-1 Added.............................................01-50554 301.6226(f)-1T Removed..........................................01-50554 301.6227(b)-1T Removed..........................................01-50554 301.6227(c)-1 Added.............................................01-50554 301.6227(c)-1T Removed..........................................01-50554 301.6227(d)-1 Added.............................................01-50555 301.6229(b)-1 Added.............................................01-50555 301.6229(b)-1T Removed..........................................01-50555 301.6229(b)-2 Added.............................................01-50555 301.6229(b)-2T Removed..........................................01-50555 301.6229(e)-1 Added.............................................01-50555 301.6229(e)-1T Removed..........................................01-50555 301.6229(f)-1 Added.............................................01-50555 301.6229(f)-1T Removed..........................................01-50556 301.6230(b)-1 Added.............................................01-50556 301.6230(b)-1T Removed..........................................01-50556 301.6230(c)-1 Added.............................................01-50556 301.6230(c)-1T Removed..........................................01-50556 301.6230(e)-1 Added.............................................01-50556 301.6230(e)-1T Removed..........................................01-50556 301.6231(a)(1)-1 Added..........................................01-50556 301.6231(a)(1)-1T Removed.......................................01-50557 301.6231(a)(2)-1 Added..........................................01-50557 301.6231(a)(2)-1T Removed.......................................01-50557 301.6231(a)(5)-1 Added..........................................01-50557 301.6231(a)(5)-1T Removed.......................................01-50558 301.6231(a)(6)-1 Added..........................................01-50558 301.6231(a)(6)-1T Removed.......................................01-50558 301.6231(a)(7)-1 Added..........................................01-50558 301.6231(a)(7)-1T Removed.......................................01-50559 301.6231(a)(12)-1 Added.........................................01-50559 301.6231(a)(12)-1T Removed......................................01-50559 301.6231(c)-1 Added.............................................01-50559 301.6231(c)-1T Removed..........................................01-50560 301.6231(c)-2 Added.............................................01-50560 301.6231(c)-2T Removed..........................................01-50560 301.6231(c)-3 Added.............................................01-50560 301.6231(c)-3T Removed..........................................01-50561 301.6231(c)-4 Added.............................................01-50561 301.6231(c)-4T Removed..........................................01-50561 301.6231(c)-5 Added.............................................01-50561 301.6231(c)-5T Removed..........................................01-50561 301.6231(c)-6 Added.............................................01-50561 301.6231(c)-6T Removed..........................................01-50561 301.6231(c)-7 Added.............................................01-50561 301.6231(c)-7T Removed..........................................01-50561 301.6231(c)-8 Added.............................................01-50561 301.6231(c)-8T Removed..........................................01-50562 301.6231(d)-1 Added.............................................01-50562 301.6231(d)-1T Removed..........................................01-50562 301.6231(e)-1 Added.............................................01-50562 301.6231(e)-1T Removed..........................................01-50562 301.6231(e)-2 Added.............................................01-50562 301.6231(e)-2T Removed..........................................01-50563 301.6231(f)-1 Added.............................................01-50563 301.6231(f)-1T Removed..........................................01-50563 301.6233-1 Added................................................01-50563 301.6233-1T Removed.............................................01-50563 301.6302-1 (a), (b)(1) and (2) amended..........................01-33832 301.6302-1T Removed.............................................01-33831 301.6311-1 (a)(1)(i) amended....................................01-64743 301.6311-2 Added................................................01-64743 (d)(2)(i)(D) corrected.........................................02-1416 301.6320-1 Added................................................02-2561 301.6320-1T Removed.............................................02-2568 301.6323(j)-1 Added.............................................01-33465 301.6330-1 Added................................................02-2551 301.6330-1T Removed.............................................02-2558 301.6656-1 Removed; new 301.6656-1 redesignated from 301.6656-3 01-32542 301.6656-2 Removed..............................................01-32542 301.6656-3 Redesignated as 301.6656-1...........................01-32542 301.7611-1 Amended..............................................02-3099 301.7701-3 (g)(2) redesignated as (g)(2)(i); new (g)(2)(i) heading and (ii) added; (g)(4) amended..............................01-64912 301.7701-7 (d)(1)(iv) introductory text and (v) Example 1 revised; (d)(1)(iv)(H) redesignated as (d)(1)(iv)(J); new (d)(1)(iv)(H), (I), (v) Example 5 and (e)(3) added..........01-41779 301.9100-5T (c) concluding text amended.........................01-33832 601.401 (a)(5) heading, (iii) and (iv) amended..................01-33832 602 Technical correction...............................02-4177, 02-5062 602.101 (b) table amended (OMB numbers)....01-32542, 01-33637, 01-38546, 01-50563, 01-64352, 01-66314 (b) table corrected...........................................01-64076 Corrected; CFR correction.....................................01-43478 (b) table amended (OMB numbers)....................17, 822, 1095, 3099 [[Page 44]] Proposed Rules: 1............01-17517, 01-17518, 01-19104, 01-21110, 01-21297, 01-21844, 01-23868, 01-26823, 01-28407, 01-28408, 01-31197, 01-31850, 01- 32279, 01-32782, 01-34136, 01-35112, 01-40659, 01-41169, 01- 41170, 01-44565, 01-49576, 01-53555, 01-56262, 01-57021, 01- 57023, 01-57400, 01-63203, 01-64385, 01-64904, 01-66362, 01- 66376 ....02-48, 02-1672, 02-2387, 2841, 3461, 3846, 4217, 4218, 5074, 5076, 5148, 7630, 7656, 8912 5c..........................................01-31850, 01-41170, 01-49576 5f..........................................01-31850, 01-41170, 01-49576 18..........................................01-31850, 01-41170, 01-49576 31..........................................01-28408, 01-32279, 01-57023 .............................................02-3846, 02-5076, 02-8912 46.......................................................02-707, 02-8912 48..............................................................01-53564 53..............................................................01-26824 301..........01-17518, 01-23868, 01-26824, 01-28408, 01-31850, 01-32279, 01-41169, 01-41170, 01-49576, 01-64386 ....................................02-1421, 02-2387, 02-4938, 02-8912 602...................................................01-17518, 01-64386 ...............................................................02-1421