[List of CFR Sections Affected (LSA), April 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................02-18994, 02-20899, 02-20904 1.48-12 (d)(7)(iii) added.......................................02-20030 1.48-12T Revised................................................02-20030 1.152-3 (c) removed.............................................02-20031 1.152-3T Added..................................................02-20031 1.170A-9 (e)(6)(i) amended......................................02-20437 1.355-0 Heading revised; text amended...........................02-20636 1.355-7T Revised................................................02-20636 1.401(a)(9)-0 Added.............................................02-18994 1.401(a)(9)-1 Added.............................................02-18994 1.401(a)(9)-2 Added.............................................02-18994 1.401(a)(9)-3 Added.............................................02-18994 1.401(a)(9)-4 Added.............................................02-18994 1.401(a)(9)-5 Added.............................................02-18994 1.401(a)(9)-6T Added............................................02-18994 1.401(a)(9)-7 Added.............................................02-18994 [[Page 32]] 1.401(a)(9)-8 Added.............................................02-18994 1.401(a)(9)-9 Added.............................................02-18994 1.403(b)-3 Added................................................02-19023 1.408-8 Added...................................................02-19024 1.509(a)-3 (f)(1) amended; (f)(3) heading and introductory text revised; (f)(3) Example designated as Example 1; Examples 2 and 3 added.......................................................02-20437 1.512(a)-1 (e) heading and introductory text revised; (e) Example designated as Example 1; (e) Example 2 added.........................................02-20437 1.513-4 Added...................................................02-20438 1.611-3 (h) removed.............................................02-20031 1.611-3T Added..................................................02-20031 1.852-9 (c)(1) removed..........................................02-20031 1.852-9T Added..................................................02-20031 1.1092(c)-1 Redesignated as 1.1092(c)-2; new 1.1092(c)-1 added...........................................02-20899 1.1092(c)-2 Redesignated from 1.1092(c)-1.......................02-20899 (b) and (d) revised; (c) added; (d)(1) introductory text, (i) introductory text, (A) through (D), (ii) introductory text, (A), (B) and (2) redesignated as (a) introductory text, (1) introductory text, (i) through (iv), (2) introductory text, (i), (ii) and (f) in 1.1092(c)-4; (e) removed....................................02-20900 1.1092(c)-3 Added...............................................02-20900 1.1092(c)-4 Added; (a) introductory text, (1) introductory text, (i) through (iv), (2) introductory text, (i), (ii) and (f) redesignated from (d)(1) introductory text, (i) introductory text, (A) through (D), (ii) introductory text, (A), (B) and (2) in 1.1092(c)-2.................................................02-20900 1.1092(c)-4 (a)(1)(iv), (2) introductory text and (i) revised; (b) through (e) and (g) added..................02-20901 1.6050S-1T Redesignated as 1.6050S-2T...........................02-20904 1.6050S-2T Redesignated from 1.6050S-1T.........................02-20904 1.6050S-2T Redesignated as 1.6050S-4T...........................02-20904 1.6050S-4T Redesignated from 1.6050S-2T.........................02-20904 54 Authority citation amended...................................02-19026 54.4974-2 Added.................................................02-19026 301.6011-1 Removed..............................................02-20032 301.6011-1T Added...............................................02-20032 301.6011-2 (b)(1) and (g)(1) revised; (g)(3) added 02-20907 301.6903-1 (b) removed..........................................02-20032 301.6903-1T Added...............................................02-20032 602.101 (b) table amended; OMB numbers......02-19028, 02-20032, 02-20907 Proposed Rules: 1............02-17309, 02-18834, 02-18835, 02-19713, 02-20072, 02-20711, 02-20923, 02-21187 54..............................................................02-19713 301.........................................02-18839, 02-20072, 02-20923 602.............................................................02-19713