[List of CFR Sections Affected (LSA), July 2003] [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.....02-20069, 02-23588, 02-24350, 02-34295, 02-34798, 02-38178, 02-40130, 02-40767, 02-41070, 02-42259, 02- 42592, 02-44617 Technical correction..........................................02-24644 1.25A-3 (d)(2) Example 4 corrected..............................02-15940 1.25A-5 (c)(4) Example 1 corrected..............................02-15940 1.62-2 (e)(2) amended...........................................02-39011 1.66-1 Added....................................................02-41070 1.66-2 Added....................................................02-41070 1.66-3 Added....................................................02-41070 1.66-4 Added....................................................02-41070 1.66-5 Added....................................................02-41070 1.83-7 (d) added................................................02-39454 1.83-7T Added...................................................02-39454 1.108-7T Added..................................................02-42592 1.170A-6 (c)(2)(i)(E) and (c)(2)(ii)(D) revised.................02-40131 1.274-5 (j)(3) revised; (m) amended.............................02-39011 1.274-5T (j) revised............................................02-39011 1.280F-6T (a)(1) (d)(3) amended; (c)(3)(iii) revised; authority citation removed.........................02-40130 1.338-3 (c)(1)(i) amended.......................................02-40768 1.338(h)(10)-1 (c)(2), (3) and (4) redesignated as (c)(3), (4) and (5); new (c)(2) added.......................02-40768 1.338(h)(10)-1T Added (temporary)...............................02-40768 1.367(e)-2 (b)(2)(iii)(C)(1) amended; (d) revised 02-39453 1.382-1 Amended.................................................02-38178 1.382.10T Added (temporary).....................................02-38178 Corrected.....................................................02-41417 1.402(g)-2 Added................................................02-40515 1.408-4 (c)(1) amended..........................................02-23588 1.408-11 Added..................................................02-23588 1.408A-5 amended................................................02-23589 1.409(p)-1T Added (temporary)...................................02-42974 1.411(d)-6 Removed..............................................02-17281 1.414(v)-1 Added................................................02-40515 1.417(e)-1 (b)(3)(i), (ii) introductory text and (C) revised; (b)(3)(iii) and (iv) redesignated as (b)(3)(viii) and (ix); new (b)(3)(iii) through (vii) added.........................................02-41909 1.419A(f)(6)-1 added............................................02-42259 1.457-1 Revised.................................................02-41234 1.457-2 Revised.................................................02-41234 1.457-3 Revised.................................................02-41234 1.457-4 Revised.................................................02-41234 1.457-5 Added...................................................02-41240 1.457-6 Added...................................................02-41240 1.457-7 Added...................................................02-41240 1.457-8 Added...................................................02-41240 1.457-9 Added...................................................02-41240 1.457-10 Added..................................................02-41240 1.457-11 Added..................................................02-41240 1.457-12 Added..................................................02-41240 1.752-6T Added..................................................02-37416 1.755-1 (a), (b)(4)(ii)Example, (5) heading, (i) and (d) revised; (b)(3)(iii) redesignated as (b)(3)(iv); (b)(1)(i) heading, new (3)(iii) and (e) added; (b)(1)(i), (5)(iv) Examples 1 and 2 and (c)(5) Example (i) amended........................02-34295 1.755-2T Removed................................................02-34299 1.807-2 Added...................................................02-24350 1.811-3 Added...................................................02-24350 1.812-9 Added...................................................02-24350 1.817A-0 Added..................................................02-24350 1.817A-1 Added..................................................02-24350 1.1017-1 (b)(4) added...........................................02-42593 1.1017-1T Added.................................................02-42593 1.1060-1 (e)(2) revised.........................................02-34299 1.1361-1 (b)(1)(ii), (f), (h)(1)(ii), (iv), (3)(i)(B), (D), (ii)(A), (B), (j)(6)(iii)(C), (7)(ii), (k)(1) Examples 2, 3, 4 and (k)(2)(i) revised; (j)(6)(iii)(D) and (k)(2)(ii) redesignated as (j)(6)(iii)(E) and (k)(2)(iii); new (j)(6)(iii)(D) and (k)(2)(ii) added.......................................................02-42252 1.1502-20T (i)(5) redesignated as (i)(6); (i)(3)(viii) and new (i)(5) added...........................02-24353 [[Page 55]] 1.1502-21T (b)(2) through (3)(iv) corrected.....................02-16430 1.1502-32T (b)(4) through (4)(v) corrected......................02-16431 (b)(4)(vii) added.............................................02-24354 1.1502-35T (b)(3)(i)(C), (ii)(B), (6)(ii), (e) and (f)(1) corrected; (b)(3)(ii)(C) correctly designated as (b)(3)(ii)(D); new (b)(3)(ii)(C) correctly added.............................................02-16431 (b)(2)(ii)(B) corrected.......................................02-24880 (b)(3)(ii)(B) through (E) corrected...........................02-33382 1.1503-2 (g)(2)(iv)(B)(1)(ii) removed; (g)(2)(iv)(B)(1)(iii), (iv), (2) introductory text and (iii) redesignated as new (g)(2)(iv)(B)(1)(ii), (iii), (3) introductory text and (iii); (g)(2)(iv)(B)(1) introductory text, (i) introductory text and (iii) revised; new (g)(2)(iv)(B)(2) and (D) added; (h)(1) amended.....................................................02-44617 1.6038-3 (j) and (l) revised....................................02-39012 1.6038-3T Removed...............................................02-39013 1.6081-1T Removed...............................................02-34798 1.6081-8T Added.................................................02-34798 1.6081-9T Added.................................................02-34799 1.6107-2T Added.................................................02-20069 1.6695-1 (b) revised............................................02-20069 1.6695-1T Added.................................................02-20069 20.2055-2 (e)(2)(vi)(f), and (vii)(e) revised; (f)(2)(iv) Example (4) removed.............................02-40131 20.2207A-1 (a)(2) amended.......................................02-42594 (b) added.....................................................02-42595 25.2519-1 (c)(1) amended; (c)(4) heading revised; (c)(4) text added; (g) introductory text revised.....................................................02-42595 25.2522(c)-3 (c)(2)(vi)(f) and (vii)(e) revised; (d)(2)(iv) Example (4) removed..............................02-40132 31.3406(d)-5 (d)(2)(ii), and (g)(4) revised.....................02-22595 31.6011(a)-5 (b) revised........................................02-34799 31.6051-1 (d)(2)(i)(c) amended..................................02-34799 31.6051-2 (c) amended...........................................02-34799 31.6081(a)-1 (a)(2) removed; (a)(3) redesignated as (2); new (a)(2)(i) revised...............................02-34799 31.6081(a)-1T Added.............................................02-34799 40.6302(c)-3 (d) amended........................................02-15941 48.4041-21 (b)(1)(i) amended....................................02-15941 48.4081-1 (b) and (c)(2)(i) amended.............................02-15941 48.4081-3 (g)(2) and (3) revised................................02-15941 48.6427-8 (d) introductory text amended.........................02-15942 49.4291-1 Amended...............................................02-15942 54 Authority citation revised...................................02-17281 54.4980F-1 Added................................................02-17281 301 Technical correction........................................02-24644 Authority citation amended................02-33857, 02-40769, 02-41075 301.6103(c)-1 Added.............................................02-22598 301.6103(c)-1T Removed..........................................02-22600 301.6103(j)(5)-1 Removed........................................02-33857 301.6103(j)(5)-1T Added.........................................02-33857 301.6103(k)(6)-1 Removed........................................02-41075 301.6103(k)(6)-1T Added (temporary).............................02-41075 301.6104(a)-6 (d) amended.......................................02-40769 301.6104(b)-1 (d)(4) amended....................................02-40769 301.6104(d)-1 (d)(3)(i) amended.................................02-40769 301.6724-1 (f)(1)(ii), (5)(vi), (g)(1), and (k) Examples 3, 5, 6 and 7 amended; (f)(2), and (3) revised.................................................02-22595 301.7430-1 (f) corrected........................................02-16351 602 Technical correction........................................02-24644 602.101 (b) table corrected (OMB numbers).......................02-15943 (b) table amended (OMB numbers)............02-17291, 02-22600, 02-34299, 02-34799, 02-39013, 02-41073, 02-41250, 02-41911,402-2267, 02- 44618 Proposed Rules: 1............02-15801, 02-16462, 02-17002, 02-17759, 02-20089, 02-23632, 02-23931, 02-24404, 02-24405, 02-24406, 02-24898, 02-24903, 02- 25310, 02-25845, 02-27493, 02-34344, 02-34874, 02-34875, 02- 37434, 02-38247, 02-39498, 02-40218, 02-40224, 02-40579, 02- 40581, 02-40583, 02-40848, 02-41087, 02-42476, 02-42562, 02- 43047, 02-43055, 02-43058, 02-43059, 02-44499, 02-44904 14a.............................................................02-34344 25..............................................................02-34875 31.....................................................02-34875,402-2329 49....................................................02-15690, 02-35828 53..............................................................02-34875 55..............................................................02-34875 54..............................................................02-24406 156.............................................................02-34875 157.............................................................02-32698 301..........02-33887, 02-39498, 02-40849, 02-40850, 02-40857, 02-41089, 02-41090, 02-44905 602...................................................02-24406, 02-32698