[List of CFR Sections Affected (LSA), October 2005] [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.....05-18928, 05-20283, 05-29601, 05-30341, 05-39921, 05-47716 Technical correction...........05-18301, 05-28211, 05-36345, 05-36346, 05-37258, 05-43636, 05-46758, 05-57750 1.41-0 Amended..................................................05-29601 1.41-6 Removed..................................................05-29601 1.41-6T Added...................................................05-29601 (e) Example 2 correctly amended.....................05-47108, 05-47109 (e) Examples 3, 5 and (j) correctly amended...................05-47109 1.41-8 Removed..................................................05-29607 1.41-8T Added...................................................05-29607 1.79-1 (d)(3) revised...........................................05-50971 1.83-3 (e) amended..............................................05-50971 1.143(g)-1 Added................................................05-29449 1.170A-1 (j)(9) revised.........................................05-18928 1.170A-1T Added.................................................05-18928 1.179-0 Amended.................................................05-40191 1.179-2 (b)(1) and (2)(ii) revised..............................05-40191 1.179-2T Removed................................................05-40191 1.179-4 Introductory text and (a) revised.......................05-40191 1.179-4T Removed................................................05-40191 1.179-5 (c) revised; (d) added..................................05-40191 1.179-5T Removed................................................05-40192 1.179-6 Removed.................................................05-40192 1.179-6T Removed................................................05-40192 1.243-3 (a)(2)(iii) revised.....................................05-18928 1.263A-1 (h)(2)(i)(D) revised; (k) and (l) added 05-44468 1.263A-1T Added.................................................05-44468 1.263A-2 (b)(2)(i)(D) revised; (e) and (f) added 05-44469 1.263A-2T Added.................................................05-44469 1.269B-1 Added..................................................05-43758 1.355-0 Amended.................................................05-20283 1.355-7 Added...................................................05-20283 1.355-7T Removed................................................05-20291 1.358-5T Added..................................................05-30341 1.358-7 Added...................................................05-30341 1.367(b)-2 (g) revised..........................................05-43759 1.368-1 (e)(2) through (7) redesignated as (e)(3) through (8); new (e)(2) added; (e)(1)(i), new (3) through (8), (4)(ii)(B), (7) Examples 1 through 4, 6 and 8 amended; new (e)(8) revised 05-54634 (e)(7) Example 3 corrected....................................05-60132 1.402(a)-1 (a)(1)(iii) and (2) revised..........................05-50971 1.408A-4 Amended................................................05-48871 1.408A-4T Added.................................................05-48871 1.411(a)-4 (b)(4)(ii) removed; (b)(4)(iii) redesignated as new (b)(4)(ii)..............................05-47126 1.411(d)-3 Revised..............................................05-47116 1.411(d)-4 Amended..............................................05-47126 1.702-1 (c)(1)(iii) revised.....................................05-18928 1.704-1 (b)(1)(ii)(a), (2)(iv)(b) introductory text, (2) and (5) amended...................................05-30341 1.704-2 (b)(3) amended..........................................05-30342 [[Page 68]] 1.704-3 (a)(7) and (f) amended; (a)(8)(ii) and (iii) removed; (a)(8)(iv) and (12) added....................05-30342 (a)(8)(ii) and (iii) added....................................05-45531 1.704-4 (d)(1) heading and (g) revised; (d)(1)(ii) and (iii) removed; (d)(1)(iv) added.........................05-30342 1.705-1 (a)(8) added............................................05-30342 1.737-2 (d)(3) heading revised; (d)(3)(ii) and (iii) removed; (d)(3)(iv) added.............................05-30342 (d)(3)(ii) and (iii) added....................................05-45531 1.737-5 Revised.................................................05-30342 1.752-0 Amended.................................................05-30342 1.752-1 (a)(4) added............................................05-30343 1.752-5 (a) amended.............................................05-30343 1.752-6 Added...................................................05-30343 1.752-6T Removed................................................05-30343 1.752-7 Added...................................................05-30343 (g)(5) Example amended........................................05-39654 1.861-3 (a)(2) revised..........................................05-18928 1.861-3T Added..................................................05-18928 1.861-4 (a) heading and (b) revised; (a)(1) introductory text and (d) amended...........................05-40665 1.861-8 (f)(1)(vi)(E), (F) and (H) revised......................05-18928 (a)(5)(i) amended; (e)(12) revised............................05-40662 1.861-8T (e)(12) removed; (h) introductory text amended.....................................................05-40663 1.861-14 (d)(3) through (j) removed; new (d)(3) through (j) added...........................................05-40663 1.861-14T (e)(6) removed........................................05-40663 1.863-6 Revised.................................................05-18928 1.864-4 (c)(2)(iii)(b) revised..................................05-57510 1.871-1 (b)(6) removed; (b)(7) redesignated as (b)(6)......................................................05-18928 1.871-10 (d)(3) and (e) amended.................................05-28717 1.876-1 Revised.................................................05-18928 1.876-1T Added..................................................05-18928 1.881-1 (c) amended.............................................05-18929 1.881-5T Added..................................................05-18929 1.883-5 Revised.................................................05-45530 1.884-0 (b) redesignated as (c); new (b) added..................05-18930 1.884-0T Added..................................................05-18930 1.901-1 (g) revised.............................................05-18930 1.901-1T Added..................................................05-18930 1.931-1 Revised.................................................05-18930 1.931-1T Added..................................................05-18930 1.932-1 Revised.................................................05-18931 1.932-1T Added..................................................05-18931 1.933-1 (a) and (c) revised; (d) and (e) added..................05-18934 1.933-1T Added..................................................05-18934 1.934-1 Revised.................................................05-18935 1.934-1T Added..................................................05-18935 (d) Example 1 correctly amended.................................05-32490 1.935-1 Heading, (a)(1), (2), (3), (b)(1), (3) and (c) through (f) revised; (b)(5), (6), (7) and (g) added...................................................05-18937 1.935-1T Added..................................................05-18937 (e)(1)(ii) correctly amended..................................05-32490 1.937-1T Added..................................................05-18940 (c)(4)(ii)(B) correctly amended...............................05-32490 1.937-2T Added..................................................05-18942 1.937-3T Added..................................................05-18944 (b) correctly amended.........................................05-32490 1.951-1 (a)(2)(i), (iv) and (e) revised; (d) removed.....................................................05-49866 1.957-3 Revised.................................................05-18945 1.957-3T Added..................................................05-18945 1.957-4 Removed.................................................05-18946 1.1031(a)-2 (b)(3) through (6), (7) Examples 3 and 4 and (d) revised; (b)(8) added.............................05-28819 1.1031(a)-2T Removed............................................05-28820 1.1031(j)-1 (d) amended.........................................05-28820 1.1363-2 (b), (c) and (d) redesignated as (d), (e) and (g); new (b), (c), (f) and (g)(3) added; new (d) and (e) revised.....................................05-39921 1.1374-8T Revised...............................................05-23790 1.1402(a)-11 (b) revised........................................05-18946 1.1402(a)-12 Revised............................................05-18946 1.1402(a)-12T Added.............................................05-18946 1.1443-1 (a) and (c)(1) revised.................................05-28717 1.1446-0 Added..................................................05-28717 1.1446-1 Added..................................................05-28717 1.1446-2 Added..................................................05-28717 1.1446-3 Added..................................................05-28717 1.1446-4 Added..................................................05-28717 1.1446-5 Added..................................................05-28717 1.1446-6T Added.................................................05-28717 1.1446-7 Added..................................................05-28717 1.1461-1 (a)(1), (c)(1)(i), (2)(i) and (3) amended; (c)(1)(ii)(A)(8) redesignated as (c)(1)(ii)(A)(9); new (c)(1)(ii)(A)(8) added; (i) revised.................................................05-28740 1.1461-2 (a)(1) amended; (b) and (d) revised....................05-28741 1.1461-3 Added..................................................05-28741 1.1462-1 (b) and (c) revised....................................05-28741 1.1463-1 (a) amended; (b) revised...............................05-28741 [[Page 69]] 1.1502-11 (c)(5) Example 3 amended..............................05-20049 1.6015(a)-1 Removed.............................................05-52300 1.6015(b)-1 Removed.............................................05-52300 1.6015(c)-1 Removed.............................................05-52300 1.6015(d)-1 Removed.............................................05-52300 1.6015(e)-1 Removed.............................................05-52300 1.6015(f)-1 Removed.............................................05-52300 1.6015(g)-1 Removed.............................................05-52300 1.6015(h)-1 Removed.............................................05-52300 1.6015(i)-1 Removed.............................................05-52300 1.6015(j)-1 Removed.............................................05-52300 1.6038-2 (d) revised............................................05-18946 1.6038-2T Added.................................................05-18946 1.6045-1 (g)(4) correctly amended; CFR correction 05-41343 1.6046-1 Heading and (f)(3) revised; (f)(3)(iii) concluding text removed.....................................05-18946 1.6046-1T Added.................................................05-18946 1.6050L-2T Added................................................05-29452 Correctly amended.............................................05-36345 1.6654-2 (e)(1)(ii) amended; (e)(5), (6) and (7) added.......................................................05-52300 1.6654-3 (a) revised............................................05-52301 1.6654-5 Redesignated as 1.6654-7; new 1.6654-5 added.......................................................05-52301 1.6654-6 Added..................................................05-52301 1.6654-7 Redesignated from 1.6654-5.............................05-52301 1.6664.2T (c)(5) Example 3 and Example 7 correctly redesignated as 1.6664-2T (c)(5) Example 3 (i) and Example 7 (i); Example 3 and Example 7 undesignated text correctly designated as (c)(5) Example 3.(ii) and Example 7.(ii); (c)(3)(i)(B), (ii)(A), (c), new (5) Example 3.(i) and Example 4. correctly amended......................05-36345 26.2600-1 (b)(2) revised; (b)(3), (4) and (e) added.......................................................05-37260 Amended.......................................................05-41141 26.2612-1 (a)(1) heading and designation, (2) and (f) Examples 6 and 7 removed; (f) Examples 8 through 15 redesignated as Examples 6 through 13; (f) introductory text and new Examples 7 and 11 amended..............................................05-41141 26.2632-1 (b)(2) and (c)(1) redesignated as (b)(4) and (c)(1)(i); new (b)(2), (3), (4)(iii) Example 6, (iv), (c)(1)(ii), (iii), (5) Example 5 and (e) added; new (b)(4)(i), (ii)(A)(1), (B) and (d)(1) amended; new (b)(4)(iii) Examples 1 through 5 and new (c)(1)(i) revised...........................................05-37260 26.2651-1 Added.................................................05-41142 26.2651-2 Added.................................................05-41142 26.2651-3 Added.................................................05-41142 31.3402(f)(2)-1 (g) revised.....................................05-19696 31.3402(f)(2)-1T Added..........................................05-19696 (g)(4) correctly amended......................................05-28211 31.3402(f)(5)-1 (a) revised.....................................05-19697 31.3402(f)(5)-1T Added..........................................05-19697 (a)(2) correctly amended......................................05-28211 40 Authority citation amended...................................05-49869 40.6302(c)-3 (b)(2)(ii) revised; (g) amended....................05-49869 40.6302(c)-3T Removed...........................................05-49870 48 Authority citation amended...................................05-21333 48.4082-1 (d) and (e) revised...................................05-21333 48.4082-1T Added................................................05-21333 48.4101-1 (h)(3)(iv) revised....................................05-21334 48.4101-1T Added................................................05-21334 49.4291-1 Existing text amended; (a) and (b) added 05-49870 49.4291-1T Removed..............................................05-49870 54 Policy statement...................................05-55500, 05-59620 54.4980F-1 Amended..............................................05-47126 54.9831-1 (c)(3)(iii)(B) correctly amended......................05-21146 301.269B-1 Added................................................05-43759 301.6020-1 Removed..............................................05-41144 301.6020-1T Added...............................................05-41144 301.6109-1 (b)(2)(vi), (vii) and (c) amended; (b)(2)(viii) added..........................................05-28742 301.6343-3 Added................................................05-40670 301.6688-1 Revised..............................................05-18947 301.6688-1T Added...............................................05-18947 301.6721-1 (g)(4) revised.......................................05-28742 301.7602-1 (b) and (d) revised..................................05-16711 301.7602-1T Removed.............................................05-16712 301.7701-2 (b)(8)(vi) added.....................................05-19698 301.7701-2T (b)(8)(vi) and (e) added............................05-19698 301.7701-3 (c)(1)(v)(C) and (h)(3) revised......................05-29453 301.7701-3T Removed.............................................05-29453 301.7701(b)-1 (d) revised.......................................05-18947 301.7701(b)-1T Added............................................05-18947 Correctly amended.............................................05-32490 602.101 (b) table amended (OMB numbers)....05-18948, 05-21334, 05-28742, 05-29452, 05-30358, 05-37263, 05-39923, 05-40193, 05-40669 801.1 Undesignated center heading added; (b) removed.....................................................05-60215 [[Page 70]] 801.1T--801.8T Undesignated center heading added 05-60215 801.1T Added....................................................05-60215 801.2T Added....................................................05-60215 801.3T Added....................................................05-60215 801.4T Added....................................................05-60215 801.5T Added....................................................05-60215 801.6T Added....................................................05-60215 801.7 Added.....................................................05-60215 801.7T Added....................................................05-60215 801.8T Added....................................................05-60215 Proposed Rules: 1............05-18949, 05-20099, 05-20315, 05-24999, 05-28230, 05-28743, 05-29460, 05-29662, 05-29663, 05-29671, 05-29675, 05-29868, 05- 30036, 05-30380, 05-31214, 05-32552, 05-35570, 05-38057, 05- 39695, 05-40675, 05-43811, 05-44535, 05-47155, 05-48924, 05- 49894, 05-49897, 05-51116, 05-52051, 05-52952, 05-53973, 05- 53599, 05-54324, 05-54859, 05-56418, 05-56611, 05-56877, 05- 57523, 05-57807, 05-57930, 05-60475 11..............................................................05-31214 31...........05-19029, 05-19721, 05-21163, 05-28231, 05-38057, 05-50228, 05-54680 35..............................................................05-40675 41..............................................................05-47160 48....................................................05-21361, 05-47160 53..............................................................05-53599 54....................................................05-40675, 05-50223 145.............................................................05-47160 301..........05-18949, 05-19722, 05-20099, 05-24999, 05-28743, 05-40675, 05-41165, 05-51116, 05-54324, 05-54681, 05-54687, 05-56611, 05- 57523, 05-60475 601.............................................................05-56877 801.............................................................05-60256