[List of CFR Sections Affected (LSA), September 2004]
[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_
899)

1 Authority citation amended.....04-24073, 04-24079, 04-25492, 04-26039,
04-26040, 04-33842, 04-33293, 04-35514, 43306, 43739, 48392,
55741
Technical correction..........................................04-53804
1.61-8 (b) amended..............................................04-41192
1.83-7 (a) amended; (a)(1) and (2) added; (d)
revised.....................................................04-48392
1.83-7T Removed.................................................04-48393
1.108-7 Redesignated from 1.108-7T; heading
amended; (c) and (e) revised................................04-26039
1.108-7T Redesignated as new 1.108-7............................04-26039
1.121-3 (b) through (f) added; (h) through (k)
removed; (l) redesignated as (h) and revised
04-50304
1.121-3T Removed................................................04-50306
1.121-5 Added...................................................04-50306
1.141-0 Amended.................................................04-50066
1.141-16 (c) revised; (d) added.................................04-50066
1.142-0 Amended.................................................04-50067
1.142-2 (e) amended.............................................04-50067
1.163(d)-1 Revised..............................................04-47364
1.163(d)-1T Added...............................................04-47364
1.168(a)-1T (c) corrected.......................................04-17586
1.168(b)-1T (b)(2) corrected....................................04-17586
1.168(d)-1T (d)(3)(ii) corrected................................04-17586
1.168(i)-0 Amended..............................................04-33843
1.168(i)-1 (b)(1), (c)(2)(ii)(E), (h)(2) and (l)
revised; (c)(2)(ii)(C), (D), (h)(1) and (k)(1)
amended.....................................................04-33842
1.168(i)-1T (l)(3)(ii) corrected................................04-17586
(c)(2)(ii)(E) and (l)(2) revised; (d)(2), (i)
and (j) amended.............................................04-33843
1.168(i)-4 Added................................................04-33843
Technical correction..........................................04-44597
1.168(i)-6T (c)(4)(v)(A), (5)(iii)(A),
(d)(3)(ii)(C), (iii) Examples 1, 2, (e)(4)
Example 3, (k)(1)(ii) and (2) corrected.....................04-17586
1.168(k)-1T (f)(5)(v) Example 5 corrected.......................04-17586
1.168(k)-1T (g)(3)(ii)..........................................04-17587
1.179-0 Amended.................................................04-46983
1.179-2 (b)(1) and (2)(ii) revised..............................04-46983
1.179-2T Added..................................................04-46983
1.179-4 (a) revised.............................................04-46984
1.179-4T Added..................................................04-46984
1.179-5 (c) added...............................................04-46984
1.179-5T Added..................................................04-46984
1.221-1 Added...................................................04-25492
1.221-2 Added...................................................04-25492
1.263A-7 (b)(2)(ii) revised.....................................04-33572
1.263A-9 (a)(4)(vii) and (viii) revised;
(a)(2)(ix) added............................................04-29067
1.263A-9T Added.................................................04-29067
1.263A-A15T Added...............................................04-29067
1.280F-1T (b) table, (c)(1) and (2) amended.....................04-35514
1.280F-2T (i) amended...........................................04-35514
1.280F-3T (a), (b)(1), (2), (c)(1), (2) and (d)(1)
amended.....................................................04-35514
1.280F-4T (a)(1) amended........................................04-35514
1.280F-5T (d)(1) amended........................................04-35514
1.280F-6 Redesignated from 1.280F-6T; heading and
(b)(1)(iv) amended; (f) added...............................04-35514
1.280F-6T Redesignated as 1.280F-6..............................04-35514
1.280F-7 (a)(2)(iii), (b)(1) and (2)(i)(B) amended
04-35515
1.280F-1T (b) table, (c)(1) and (2) amended.....................04-35514
1.280F-2T (i) amended...........................................04-35514

[[Page 57]]

1.280F-3T (a), (b)(1), (2), (c)(1), (2) and (d)(1)
amended.....................................................04-35514
1.280F-4T (a)(1) amended........................................04-35514
1.280F-5T (d)(1) amended........................................04-35514
1.280F-6 Redesignated from 1.280F-6T; heading and
(b)(1)(iv) amended; (f) added...............................04-35514
1.280F-6T Redesignated as 1.280F-6..............................04-35514
1.280F-7 (a)(2)(iii), (b)(1) and (2)(i)(B) amended
04-35515
1.338-0 Amended.................................................04-55741
1.338-6 (c)(5) added............................................04-55742
1.336-6T Added..................................................04-55742
1.401(a)(9)-0 Amended...........................................04-33293
1.401(a)(9)-1 Amended...........................................04-33293
1.401(a)(9)-2 Amended...........................................04-33293
1.401(a)(9)-3 Amended...........................................04-33293
1.401(a)(9)-4 Amended...........................................04-33293
1.401(a)(9)-5 Amended...........................................04-33293
1.401(a)(9)-6 Amended...........................................04-33293
1.401(a)(9)-6T Removed..........................................04-33302
1.401(a)(9)-8 Amended.................................04-33293, 04-33302
1.403(b)-3 Amended..............................................04-33293
1.408-2 (e)(5)(v)(A) revised; (e)(8) added......................04-43739
1.408-2T Added..................................................04-43739
1.408-8 Amended.................................................04-33293
1.408(q)-1 Added................................................04-43739
1.421-1 Removed; new 1.421-1 redesignated from
1.421-7; (a)(1), (b)(3)(i), (ii), Examples 1
and 2, (c)(1), (2), (3), (f), (g), (h)(1), (3)
and (4) Examples 1 through 7 amended; (a)(3),
(b)(1), (2), (d), (e), (h)(2) and (i) revised;
(j) added...................................................04-46406
1.421-2 Removed; new 1.421-2 redesignated from
1.421-8; (a)(1), (b), (c)(1) and (d) revised;
(c)(2), (3)(i), (ii) Example, new (4)(i)(a),
(b), (c) and (iii) Examples 1 through 4
amended; (c)(4)(ii), (iii) and (iv)
redesignated as (c)(4)(i), (ii) and (iii);
(c)(4)(i) and new (iii) Example 1 removed; new
(c)(4)(iii) Examples 2 through 5 redesignated
as new (c)(4)(iii) Examples 1 through 4; (f)
added.......................................................04-46406
1.421-3 Removed.................................................04-46406
1.421-4 Removed.................................................04-46406
1.421-5 Removed.................................................04-46406
1.421-6 Removed.................................................04-46406
1.421-7 Redesignated as new 1.421-1.............................04-46406
1.421-8 Redesignated as new 1.421-2.............................04-46406
1.422-1 Added...................................................04-46411
1.422-2 Added...................................................04-46412
1.422-3 Redesignated from 1.422-5...............................04-46415
1.422-4 Removed; new 1.422-4 added..............................04-46415
1.422-5 Redesignated as 1.422-3.................................04-46415
Added............................................................46417
1.423-1 (a)(2) and (b) amended..................................04-46419
1.423-2 (b), (d)(1), (3), (e)(2), (g)(1), (j) and
(k)(2) amended..............................................04-46419
1.424-1 redesignated from 1.425-1; (a)(1) through
(6), (8), (d), (e)(1) and (2) revised; (e)(4)
and (7) Example 4 removed; (a)(7), (c)(3),
(e)(5) and (6) redesignated as (a)(9), (c)(4),
(e)(4) and (5); new (a)(7), (10), (c)(1)(iv),
new (3), new (4) Examples 7, 8 and 9, (f) and
(g) added; (b)(1), (c)(1), (4) Examples 1
through 6, (e)(3), new (5) and (7) Examples 1
and 2 amended...............................................04-46419
1.425-1 Redesignated as 1.424-1.................................04-46419
1.446-6 Added...................................................04-26041
1.448-1 (g)(3)(ii), (iii) and (6) removed;
(g)(3)(iv) redesignated as new (g)(3)(ii);
(g)(2)(i), (3)(i) and new (ii) introductory
text revised; (i)(1) amended; (i)(5) added..................04-33572
1.460-0 Amended.................................................04-42553
1.460-4 (k)(1), (3)(i) and (6) amended;
(k)(3)(i)(J), (K) and (L) redesignated as
(k)(3)(i)(K), (L) and (M); new (k)(3)(i)(J)
and (k)(5) Examples 9 through 13 added;
(k)(2)(iv), (3)(i)(I), new (K), (iv) and (v)
revised.....................................................04-42553
1.460-6 (g)(3)(ii)(D) and (4) revised...........................04-42558
1.461-2 (c)(1), (e)(2), (3) Example 2 and (g)
revised.....................................................04-43303
1.461-2T Removed................................................04-50069
1.461-4 (d)(4)(i) correctly revised.............................04-44597
1.463-1T Removed................................................04-42560
1.465-8 Added...................................................04-24079
(b)(4) Example 1 corrected....................................04-26305
1.465-20 Added..................................................04-24079

[[Page 58]]

1.704-1 (b)(0) and (5) amended; (b)(1)(ii)
redesignated as (b)(1)(ii)(a); new
(b)(1)(ii)(a) heading, (ii)(b), (4)(viii),
(ix), (x), and (xi) added...................................04-21407
(b)(2)(iv)(f)(5)(iii) redesignated as
(b)(2)(iv)(f)(5)(iv); new
(b)(2)(iv)(f)(5)(iii) added.................................04-25316
1.704-1T Added..................................................04-21407
1.704-3 (a)(3)(ii) amended......................................04-42558
1.722-1 Amended.................................................04-42558
1.723-1 Amended.................................................04-42558
1.732-1 (c)(1)(i) amended.......................................04-42558
1.734-1 Undesignated text following (b)(1)(ii)
amended.....................................................04-42559
1.743-1 (d)(2) and (j)(2) amended...............................04-42559
1.751-1 (a)(2) amended..........................................04-42559
1.755-1 (b)(1)(ii) amended; (c)(5) redesignated as
(6); new (c)(5) added.......................................04-42559
1.806A-0 Amended................................................04-26041
1.860C-1 (d) added..............................................04-26041
1.861-8 (e)(1) revised; (e)(9)(iv) and (g) Example
18 (iv) removed; (e)(9)(v) and (g) Example 18
(i) redesignated as (e)(9)(iv) and (g) Example
18 (i)(A); (a)(2), (5)(i), (e)(9) introductory
text, (iii) and new (g)Example 18 (i)(A) table
amended; (e)(12) and (g) Example 18 (i)(B)
added; undesignated text designated as (g)
Example 18 (i)(C)...........................................04-44931
1.861-8T (e)(12) added; (h) amended.............................04-44932
1.861-14T Heading revised; (e)(6) added.........................04-44932
1.863-0 Amended.................................................04-26041
1.863-1 (e) and (f) added.......................................04-26041
1.904-0 Amended.................................................04-43307
1.904-4 (b)(2)(iii) removed; (b)(2)(iv)
redesignated as (b)(2)(iii); (a), (b)(2)(i),
new (iii) Example, (c)(8) Example 4, (l)(1)(v)
and (vi) amended; (b)(2)(ii) revised;
(l)(1)(vii) and (m) added...................................04-43307
1.904-5 (a)(1) revised..........................................04-43307
1.904-6 (a)(1)(ii) amended......................................04-43308
1.904(b)-1 Revised..............................................04-43308
1.904(b)-2 Revised..............................................04-43316
1.904(b)-3 Removed..............................................04-43316
1.904(b)-4 Removed..............................................04-43316
1.904(j)-1 Added................................................04-43316
1.954-2 (b)(2)(iv) Example 2 revised; (b)(2)(iv)
Example 3 removed...........................................04-43317
1.988-0 Amended.................................................04-52818
1.988-2 (b)(2)(i)(B)(1) and (18) added;
(b)(2)(i)(B)(2) revised.....................................04-52819
1.988-6 Added...................................................04-52819
1.1017-1 (b)(4) revised.........................................04-26039
1.1017-1T (b)(4) removed; (a) through (b)(3) entry
revised.....................................................04-26039
1.1031(a)-2 (b)(3) through (6) and (7) Examples 3
and 4 revised; (d) amended..................................04-50068
1.1031(a)-2T Added..............................................04-50068
1.1060-1 (a)(3) and (c)(3) amended; (e)(1)(ii)(C)
added.......................................................04-55742
1.1060-1T Added.................................................04-55742
1.1275-2 (g)(1) amended.........................................04-52829
1.1275-4 (a)(2)(iv) revised.....................................04-52829
1.1291-0 Amended................................................04-24073
1.1291-1 (a) through (d) revised; (f) through (j)
added.......................................................04-24073
1.1295-0 Amended................................................04-24073
1.1295-1 (i)(3) and (4) redesignated as (i)(4) and
(5); new (i)(3) added; new (i)(5) and (k)
revised.....................................................04-24073
1.1296-1 Added..................................................04-24074
1.1296(e)-1 Redesignated as 1.1296-2............................04-24078
1.1296-2 Redesignated from 1.1296(e)-1; (b)(2)
revised; (b)(3) added; (f)(1) amended.......................04-24078
1.1362-3 (a) amended............................................04-42559
1.1377-1 (a)(1) amended.........................................04-42559
1.1502-31 (b)(2), (d)(2)(ii), (g) and (h) revised
04-22400
1.1502-20T (i)(4) amended; (i)(6) redesignated as
(i)(7); new (i)(6) added....................................04-52421
1.1502-32T (b)(4)(v)(A) and (C) revised.........................04-51176
(b)(4)(vii)(C) amended........................................04-52451
1.1502-35T (f)(1) corrected.....................................04-25315
1.4974-2 Amended................................................04-33293
1.6031(a)-1 (b)(1) text redesignated as (b)(1)(i);
new (b)(1)(i) heading and (ii) added........................04-24078
1.6038A-1 (n)(2) revised........................................04-55500
1.6038A-2 (d) revised...........................................04-55500
1.6038A-2T Removed..............................................04-55500

[[Page 59]]

1.6039-1 Removed; new 1.6039-1 added............................04-46425
1.6039-2 Removed................................................04-46425
1.6050S-3 (d)(1)(iii)(B) and (e)(1) revised.....................04-25499
14a Removed.....................................................04-46426
1.6091-1 (b)(1), (5), (8), (11) and (12) amended
04-55744
1.6091-2 Introductory text, (b), (d)(2), (e)(1),
(2), (f)(1), (2) and (g) amended; (a)(1) and
(d)(1) revised..............................................04-55744
1.6091-3 Heading and introductory text revised..................04-55744
1.6091-4 (a) heading, (1), (2), (3)(i), (ii),
(iii) and (b) amended; (a)(4) revised.......................04-55744
20.6091-1 (a)(1), (2) and (b) amended...........................04-55745
20.6091-2 Amended...............................................04-55745
25.6091-1 (a), (b) and (c) amended..............................04-55745
25.6091-2 Amended...............................................04-55745
31 Authority citation amended...................................04-41941
31.3406(g)-1 (f) added..........................................04-41941
31.3406(j)-1T Removed...........................................04-41942
31.3406(j)-1 (a) and (f) revised................................04-41942
31.6091-1 (a), (b), (e)(1), (2), (3)(i), (f)
heading and text, and (g) amended; (c) revised
04-55745
31.6413(c)-1 (a)(1)(i) amended..................................04-57639
40 Authority citation amended...................................04-48393
40.6091-1 (b)(1), (2) and (c) amended...........................04-55745
40.6302(c)-3 (b)(2)(ii)(A) amended; (b)(2)(ii)(B)
redesignated as (b)(2)(ii)(C) and amended; new
(b)(2)(ii)(B) added.........................................04-48393
40.6302(c)-3T Added.............................................04-48394
41.6091-1 (b)(1) and (2) amended................................04-55746
44.6091-1 (a), (b) and (d) amended..............................04-55746
48.4081-1 (b) amended...........................................04-45588
48.4081-1T Added................................................04-45588
48.4081-3 (c)(2) revised........................................04-45588
48.4081-3T Added................................................04-45588
Technical correction.........................................04-51559
48.4081-5 (a) and (b)(2) amended................................04-45589
49.4921-1 Amended...............................................04-48394
49.4291-1T Added................................................04-48394
53.6091-1 (a) through (d) amended...............................04-55746
53.6091-2 Amended...............................................04-55746
55.6091-1 (a) and (d) amended...................................04-55746
55.6091-2 Amended...............................................04-55746
156.6091-1 (a), (b), (c) and (e) amended; (d)
revised.....................................................04-55746
156.6091-2 Amended..............................................04-55747
157 Revised.....................................................04-41193
301.6091-1 (b)(1), (2) and (c) amended..........................04-55747
301.6724-1 (c)(6) introductory text revised;
(e)(i)(vi)(H) and (f)(5)(vii) added.........................04-41943
301.7701-1 (d) revised..........................................04-49810
301.7701-1T Added...............................................04-49810
301.7701-2 (b)(9) added.........................................04-49810
301.7701-2T Added...............................................04-49810
301.7701-3 (c)(1)(v)(C) and (h)(3) added........................04-43318
(b)(3)(i) amended.............................................04-49811
301.7701-3T Revised.............................................04-43318
301.7701-5 Revised..............................................04-49811
301.7701-5T Added...............................................04-49811
602.101 (b) table amended (OMB numbers)...04-41195, 41943, 43741, 45589,
46985, 52829

Proposed Rules:

1............04-17117, 04-17477, 04-18314, 04-22463, 04-21454, 04-24107,
04-25534, 04-25535, 04-25856, 04-26782, 04-29113, 04-29246, 04-
29673, 04-30607, 04-34322, 04-34323, 04-35543, 04-35544, 04-
42370, 04-42919, 43366, 43367, 43786, 44988, 47043, 47395,
47816, 47822, 48428, 48429, 48431, 49832, 49836, 49957, 50108,
50109, 50112, 51025, 51026, 51208, 51209, 51889, 51967, 52212,
52217, 52462, 53373, 53664, 54067, 55790, 57896, 57897
2...............................................................04-33602
20..............................................................04-20840
25..............................................................04-44476
26................................................04-42000, 51967, 53862
40..............................................................04-48432
48..............................................................04-45631
49.......................................................04-40345, 48432
301.......................04-17117, 04-20840, 43369, 49840, 54067, 56377