[List of CFR Sections Affected (LSA), August 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 Technical correction............02-35732, 02-37671, 02-45311, 02-46855 Authority citation amended.....02-18994, 02-20899, 02-20904, 02-34394, 02-37999, 02-38002, 02-43540, 02-47285, 02-47693, 02-48756, 02- 49864, 54089 1.46-1 (p)(2)(iv) amended.......................................02-35012 1.48-3 (d)(1)(iii) amended......................................02-35012 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 1.280H-1T (a) amended...........................................02-35012 1.334-1 (b) amended.............................................02-34605 1.337(d)-2T (a)(4) and (b)(4) added.............................02-37999 1.338-1 (b)(2)(vii) amended.....................................02-43540 1.355-0 Heading revised; text amended...........................02-20636 Corrected.....................................................02-38200 1.355-7T Revised................................................02-20636 (b)(3)(iii) and (j) Example 4 corrected.......................02-38200 1.358-1 (a) amended.............................................02-34604 1.362-1 (a) amended.............................................02-34605 1.381(c)(4)-1 (a)(2) amended....................................02-34605 1.401(a)(2)-1 Added.............................................02-47693 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 1.401(a)(9)-8 Added.............................................02-18994 1.401(a)(9)-9 Added.............................................02-18994 Table corrected...............................................02-36676 1.403(b)-3 Added................................................02-19023 1.408-8 Added...................................................02-19024 1.441-0 Added...................................................02-35012 1.441-1 Added...................................................02-35012 1.441-1T Removed................................................02-35019 1.441-2 Added...................................................02-35012 1.441-2T Removed................................................02-35012 1.441-3 Added...................................................02-35012 1.441-3T Removed................................................02-35019 1.441-4 Added...................................................02-35012 1.441-4T Removed................................................02-35019 1.442-1 Revised.................................................02-35019 1.442-2T Removed................................................02-35020 1.442-3T Removed................................................02-35020 1.443-1 (b)(1)(ii) amended......................................02-35012 1.444-1T (a)(1) amended.........................................02-35012 1.444-2T (a) amended............................................02-35012 1.444-4 Added...................................................02-34394 1.444-4T Removed................................................02-34394 1.446-4 Corrected...............................................02-31955 1.448-1 (h)(2)(ii)(B)(1) amended................................02-35012 1.460-0 Amended.................................................02-34605 1.460-4 (a) amended; (k) added..................................02-34605 1.460-6 (g) revised.............................................02-34609 1.469-0 Amended.................................................02-54089 1.469-1 (h)(4)(ii)(D) amended...................................02-35012 1.469-1T (g)(2)(i) amended......................................02-35012 1.469-7 Heading revised; (a) through (h) added..................02-54089 1.469-11 (a)(3) amended; (a)(4) redesignated as (a)(5); new (a)(4) and (c)(1)(iii) added; (c)(1) and (i) headings revised.............................02-54093 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 [[Page 52]] 1.513-4 Added...................................................02-20438 1.611-3 (h) removed.............................................02-20031 1.611-3T Added..................................................02-20031 1.641(c)-0 Added................................................02-34394 1.641(c)-1 Added................................................02-34394 1.702-1 (a)(8)(ii) revised; (c)(1)(iii) and (iv) amended; (c)(1)(v) added....................................02-48023 1.706-1 (a) and (b) revised; (d) added..........................02-35020 (b)(5) and (6) revised; (b)(11) added.........................02-48019 1.706-1T Removed................................................02-35024 1.706-3T Removed................................................02-48020 1.852-9 (c)(1) removed..........................................02-20031 1.852-9T Added..................................................02-20031 1.860A-0 Amended................................................02-47453 1.860E-1 (c)(4)(i) and (ii) amended; (c)(4)(iii), (iv), (5) and (10) added....................................02-47453 1.892-5 Added...................................................02-49864 1.892-5T (a)(2) concluding text removed; (a)(3) added.......................................................02-49864 1.894-1 (d)(2)(ii) and (iii) added; (d)(6) revised 02-40160 1.952-1 (g) added...............................................02-48023 1.954-1 (g) added...............................................02-48023 1.954-2 (a)(5) added............................................02-48024 1.954-3 (a)(6) added............................................02-48025 1.954-4 (b)(2)(iii) added.......................................02-48025 1.956-2 (a)(3) added............................................02-48025 1.1092(c)-1 Redesignated as 1.1092(c)-2; new 1.1092(c)-1 added...........................................02-20899 Regulation at 67 FR 20899 suspended to 7-29-02 02-37671 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 Regulation at 67 FR 20899 and 20900 suspended to 7-29-02.....................................................02-37671 1.1092(c)-3 Added...............................................02-20900 Regulation at 67 FR 20900 suspended to 7-29-02 02-37671 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 (a)(1)(iv), (2) introductory text and (i) revised; (b) through (e) and (g) added......................02-20901 Regulation at 67 FR 20900 and 20901 suspended to 7-29-02.....................................................02-37671 1.1256(e)-1 Corrected...........................................02-31955 1.1271-0 (k) introductory text through (3) added 02-30548 1.1275-1 (k) added..............................................02-30548 1.1361-0 Amended................................................02-34396 1.1361-1 (h)(1)(vi), (3)(i)(F), (j)(12) and (m) added; (h)(3)(ii) introductory text and (k)(2)(i) amended...........................................02-34397 1.1362-2 (c)(6) Example 2 amended...............................02-34610 1.1362-7 Heading revised; (a) amended...........................02-34401 1.1374-4 (g) amended............................................02-34610 1.1377-0 Amended................................................02-34401 1.1377-1 (a)(2)(iii) and (c) Example 3 added....................02-34401 1.1377-3 Revised................................................02-34401 1.1502-6 (b) amended............................................02-43540 1.1502-20T (i)(3)(v) and (i)(4) revised.........................02-38000 1.1502-21 (b)(3)(ii)(C) added...................................02-38002 1.1502-21T Added................................................02-38002 1.1502-41B Undesignated center heading added....................02-43540 1.1502-77 Redesignated as 1.1502-77A; new 1.1502- 77 added....................................................02-43540 1.1502-77A Redesignated from 1.1502-77; Heading revised; (a) through (d) amended; (e) removed; (f) and (g) added...........................................02-43540 (e) redesignated from 1.1502-77T (a)..........................02-43544 1.1502-77T (a) redesignated as 1.1502-77A(e); removed.....................................................02-43544 1.1502-78 (a) revised; (b)(1), (2), (c) Examples 1, 2 and 3 amended; (e)(2)(v) removed; (f) added.......................................................02-43544 1.1502-79A Undesignated center heading added....................02-43545 1.1561-1 (c)(2) amended.........................................02-35012 [[Page 53]] 1.6011-4T Heading, (a)(1), (b)(1), (4)(i), (5) Example 3, (c)(2) Example and (e) amended; (a) heading, (c)(1)(iii), (v), (d)(1) and (g) revised; (a)(2), (3), (b)(1)(i) and (ii) added 02-41327 1.6013-4 (d) added..............................................02-47285 1.6013-5 Removed................................................02-47285 1.6015-0 Added..................................................02-47285 1.6015-1 Added..................................................02-47285 1.6015-2 Added..................................................02-47285 1.6015-3 Added..................................................02-47285 1.6015-4 Added..................................................02-47285 1.6015-5 Added..................................................02-47285 (b)(3) corrected..............................................02-54735 1.6015-6 Added..................................................02-47285 1.6015-7 Added..................................................02-47285 1.6015-8 Added..................................................02-47285 1.6015-9 Added..................................................02-47285 1.6031(a)-1 (a)(1) amended......................................02-41328 1.6037-1 (c) amended............................................02-41328 1.6041-1 (b)(1) and (c) amended; (e), (f) and (g) redesignated as (g), (h) and (i); new (e), (f) and (j) added...............................................02-48756 1.6041-3 (d) revised; (n) removed; (o), (p) and (q) redesignated as (n), (o) and (p)........................02-48758 1.6045-1 (a) introductory text and (c)(3) revised; (g)(3)(iv) and (4) Examples 1, 4, 5, 6, 7(i), 8(i) and 9(i) amended.......................................02-48758 1.6045-2 (b)(2)(ii) amended.....................................02-48759 1.6049-4 (a)(2) revised.........................................02-48759 1.6050S-1T Redesignated as 1.6050S-2T...........................02-20904 1.6050S-2T Redesignated as 1.6050S-4T; new 1.6050S-2T redesignated from 1.6050S-1T.....................02-20904 1.6050S-4T Redesignated from 1.6050S-2T.........................02-20904 1.6115-1 Undesignated center heading added......................02-52863 1.6109-2 Redesignated as 1.6109-2A; new 1.6109-2 added.......................................................02-52863 1.6109-2A Redesignated from 1.6109-2; (d) amended 02-52863 1.6109-2T Removed...............................................02-52863 1.6654-2 (a) amended............................................02-35012 1.6655-2 (a)(4) amended.........................................02-35012 1.7476-1 (e) added..............................................02-47456 1.7476-2 (b), (c) and (d) revised; (e) added....................02-47456 3.1378-1 Added..................................................02-35024 5c.442-1 Removed................................................02-35024 5f Authority citation amended...................................02-48759 5f.442-1 Removed................................................02-35025 5f.6045-1 Removed...............................................02-48759 18.1378-1 Removed...............................................02-35025 31.3406-0 (b) and (d) tables amended............................02-48759 31.3406(a)-2 Revised............................................02-48759 31.3406(a)-4 (c)(1) and (3) amended.............................02-48760 31.3406(b)(3)-2 (b)(5) amended..................................02-48760 31.3406(d)-4 (a)(1) introductory text amended...................02-48760 31.3406(h)-1 (c) amended........................................02-48760 31.3406(h)-2 (c), (d) and (f)(6) amended........................02-48760 52.4974-2 Regulation at 67 FR 19028 corrected...................02-35732 54 Authority citation amended...................................02-19026 54.4974-2 Added.................................................02-19026 301 Technical correction..............................02-37671, 02-47427 Authority citation amended....................................02-41621 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 301.6103(j)(5)-1 (b)(2)(xiv) added; (d) revised.................02-41621 301.6111-2T (a)(3) and (h) amended..............................02-41329 301.6903-1 (b) removed..........................................02-20032 301.6903-1T Added...............................................02-20032 301.7122-0 Added................................................02-48029 301.7122-0T Removed.............................................02-48032 301.7122-1 Added................................................02-48029 (d)(2) corrected..............................................02-53879 301.7122-1T Removed.............................................02-48032 301.7701-2 (b)(6) and (c)(2)(ii) revised; (e) amended.....................................................02-49864 301.7701(b)-6 (a) amended.......................................02-35012 601.201 (o)(3)(xv) and (xxi) amended; (o)(3)(xvi) introductory text and (xvii) revised........................02-47457 602 Technical correction....................02-35732, 02-37671, 02-45311 602.101 (b) table amended; OMB numbers.....02-19028, 02-20032, 02-20907, 02-34401, 02-34610, 02-35025, 02-38003, 02-43545, 02-47296, 02- 47454, 02-48760, 02-54093 Proposed Rules: 1............02-17309, 02-18834, 02-18835, 02-19713, 02-20072, 02-20711, 02-20923, 02-21187, 02-30634, 02-30826, 02-31995, 02-35064, 02- 35765, 02-37369, 02-37736, 02-38025, 02- [[Page 54]] 38039, 02-38040, 02-38214, 02-40629, 02-40896, 02-41362, 02- 41653, 02-41892, 02-42210, 02-43574, 02-45414, 02-45683, 02- 45933, 02-46612, 02-48067, 02-48070, 02-48596, 02-48823, 02- 48997, 02-49634, 02-49892, 50386, 50510, 50840, 53327, 54388 20..............................................................02-48070 25..............................................................02-48070 31................................02-30634, 02-44579, 02-45414, 02-50386 41....................................................02-38913, 02-53539 48..........................................02-34882, 02-38913, 02-53539 54..........................................02-19713, 02-35765, 02-43574 145...................................................02-38913, 02-53539 301..........02-18839, 02-20072, 02-20923, 02-37736, 02-39915, 02-41362, 02-41892, 02-43574, 02-44579, 02-48823, 02-50840 602.........................................02-19713, 02-41892, 02-43574