[List of CFR Sections Affected (LSA), September 2007] [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 Technical correction...........07-20424, 07-23771, 07-26542, 07-28854, 07-35659, 07-38477, 07-39138, 07-41890, 07-45159, 07-45890, 07- 48742, 07-52003, 07-52470, 07-53684, 07-54350, 07-54351 Authority citation amended.....07-21109, 07-28606, 07-32177, 07-32796, 07-38774, 07-39314, 07-39736, 07-40067, 07-41140, 07-41443, 07- 44347, 07-48553, 07-51705 1.15-1 Redesignated from 1.21-1.................................07-45341 1.21-1 Redesignated as 1.15-1; new 1.21-1 added.................07-45341 1.21-2 Added....................................................07-45341 1.21-3 Added....................................................07-45341 1.21-4 Added....................................................07-45341 1.34-1 Revised..................................................07-45893 1.34-2 Removed..................................................07-45893 1.34-3 Removed..................................................07-45893 1.34-4 Removed..................................................07-45893 1.34-5 Removed..................................................07-45893 1.34-6 Removed..................................................07-45893 1.44A-1 Removed.................................................07-45346 1.44A-2 Removed.................................................07-45346 1.44A-3 Removed.................................................07-45346 1.44A-4 Removed.................................................07-45346 1.56-0 (e)(5) heading added.....................................07-44347 1.56-1 (e)(4) revised; (e)(5) added.............................07-44347 1.101-1 (a)(2)(ii) amended......................................07-41159 1.125-2T Removed................................................07-41891 1.214-1 Removed.................................................07-45346 1.214A-1 Removed................................................07-45346 1.214A-2 Removed................................................07-45346 1.214A-3 Removed................................................07-45346 1.214A-4 Removed................................................07-45346 1.214A-5 Removed................................................07-45346 1.302-2 (a) heading, (b) heading, (1) heading, (3), (4) and (c) heading added; (b)(2) and (d) revised.....................................................07-32796 1.302-2T Removed................................................07-32796 1.302-4 (a) and (h) revised; (b) through (f) and (g) introductory text headings added........................07-32796 Introductory text amended.....................................07-32808 1.302-4T Removed................................................07-32797 1.331-1 (a), (b), (c) and (e) headings added; (d) and (f) revised.............................................07-32797 1.331-1T Removed................................................07-32797 1.332-6 Added...................................................07-32797 1.332-6T Removed................................................07-32798 1.338-0 Amended.......................................07-32798, 07-51705 1.338-6 (c)(5) revised..........................................07-51706 1.338-6T Removed................................................07-51706 1.338-10 (a)(4)(iii) and (c) revised............................07-32798 1.338-10T Removed...............................................07-32798 1.338(h)(10)-1 (f) amended......................................07-32808 1.351-3 Added...................................................07-32798 1.351-3T Removed................................................07-32799 1.355-0 Amended.................................................07-32799 1.355-5 Added...................................................07-32799 1.355-5T Removed................................................07-32800 1.367(b)-2 (c)(1)(ii) and (d)(3)(i)(B)(2) amended; (c)(2) Example 4 and (d)(3)(ii) removed; (d)(3)(iii) redesignated as new (d)(3)(ii)..................07-41444 1.367(b)-4 (d) revised..........................................07-41444 1.368-2T (l)(2)(iv) correctly revised...........................07-18576 1.368-3 Added...................................................07-32800 1.368-3T Removed................................................07-32801 1.381(b)-1 (b)(3) and (e) revised...............................07-32801 1.381(b)-1T Removed.............................................07-32801 1.382-1 Amended.................................................07-32801 1.382-2T (a)(2)(ii) and (h)(4)(vi)(B) amended...................07-32808 1.382-6 (b)(2)(i) amended.......................................07-32808 1.382-7T (b)(2) correctly revised...............................07-41891 1.382-8 (c)(2), (e)(4), (h) and (j)(4) revised..................07-32801 (a), (c)(3), (4), (5), (f) and (g) Examples 1 through 5 amended...........................................07-32808 1.382-8T Removed................................................07-32803 1.382-11 Added..................................................07-32803 1.382-11T Removed...............................................07-32803 1.401(a)-1 (b)(1)(iii) amended..................................07-16894 [[Page 57]] (b)(1)(i) revised; (b)(2), (3) and (4) added..................07-28606 1.401(a)-2 (b) revised..........................................07-16894 1.401(a)(4)-2 (c)(2)(ii) amended................................07-16894 1.401(a)(9)-1 Amended...........................................07-41159 1.401(a)(9)-5 Amended...........................................07-16894 1.401(a)(31)-1 Amended..........................................07-41159 1.401(k)-0 Amended..............................................07-21109 1.401(k)-1 (e)(8) added.........................................07-16894 (f)(2) through (5) redesignated as (f)(3) through (6); new (f)(2) added; new (f)(3) and (4)(ii) amended; (f)(1)(ii), (iii) and new (f)(6) revised..............................................07-21109 1.402(b)-1 (a)(2) and (b)(2)(ii) revised........................07-41140 1.402(c)-2 Amended....................................07-16894, 07-41159 1.402(f)-1 Introductory text amended............................07-41159 1.402(g)-1 (a), (e)(3)(i)(A) and (5)(ii) amended; (b)(5), (6), (e)(5)(v) and (8)(iv) added; (d), (e)(2) introductory text, (i), (5)(i) and (iii) revised...............................................07-21110 1.402(g)(3)-1 Added.............................................07-41140 1.402A-1 Added..................................................07-21111 Correctly amended.............................................07-30974 Amended.......................................................07-41140 1.402A-2 Added..................................................07-21111 Correctly amended.............................................07-30974 1.403(a)-1 (a) amended..........................................07-41159 1.403(b)-0 Added................................................07-41140 1.403(b)-1 Added................................................07-41141 1.403(b)-2 Added................................................07-41141 (b)(8)(i)(A) correctly revised; (b)(9) and (11) correctly amended...........................................07-54351 1.403(b)-3 Added................................................07-41141 (b)(3)(i), (c)(2) and (d)(1)(ii) correctly amended.....................................................07-54352 1.403(b)-4 Added................................................07-41144 (b)(1) and (e)(7) correctly amended; (c)(3)(i)(B)(2) correctly revised...........................07-54352 1.403(b)-5 Added................................................07-41144 1.403(b)-6 Added................................................07-41144 (e)(3) correctly revised; (e)(5) correctly amended.....................................................07-54352 1.403(b)-7 Added................................................07-41144 1.403(b)-8 Added................................................07-41144 1.403(b)-9 Added................................................07-41144 1.403(b)-10 Added...............................................07-41144 1.403(b)-11 Added...............................................07-41144 (c)(2) correctly revised......................................07-54352 1.403(c)-1 Amended..............................................07-41159 1.403(d)-1 Removed..............................................07-41158 1.408-2 (e)(8) revised..........................................07-33388 1.408-2T Removed................................................07-33388 1.408A-10 Added.................................................07-21115 1.409A-0 Added..................................................07-19276 1.409A-1 Added..................................................07-19276 (a)(3)(i), (b)(5)(iv)(B)(2)(ii), (c)(2)(i)(H) and (3)(viii) correctly revised; (a)(5), (b)(4)(i) introductory text, (D), (iii) Examples 3 and 5, (8)(iii), (9)(v)(A), (f)(1), (h)(1)(ii) and (i)(2) correctly amended.....................07-41620 1.409A-2 Added..................................................07-19276 (a)(6), (9) and (b)(2)(ii)(A) correctly amended 07-41621 1.409A-3 Added..................................................07-19276 (c), (i)(1)(ii)(B), (3)(ii), (j)(4)(vi), (ix)(B) and (5) correctly amended; (j)(5)(iv) correctly revised...........................................07-41622 1.409A-4 Added..................................................07-19276 1.409A-5 Added..................................................07-19276 1.409A-6 Added..................................................07-19276 (a)(3)(i), (ii) and (4)(iv) correctly revised.................07-41623 1.411(d)-4 Amended..............................................07-28607 1.414(c)-5 Redesignated as 1.414(c)-6; new 1.414(c)-5 added............................................07-41158 (g) Example 3 correctly amended...............................07-54352 1.414(c)-6 Redesignated from 1.414(c)-5.........................07-41158 1.414(s)-1 (c)(2) amended.......................................07-16894 1.415-1 Removed.................................................07-16895 1.415-2 Removed.................................................07-16895 1.415-3 Removed.................................................07-16895 1.415-4 Removed.................................................07-16895 1.415-5 Removed.................................................07-16895 1.415-6 Removed.................................................07-16895 1.415-7 Removed.................................................07-16895 1.415-8 Removed.................................................07-16895 1.415-9 Removed.................................................07-16895 1.415-10 Removed................................................07-16895 1.415(a)-1 Added................................................07-16895 1.415(b)-1 Added................................................07-16899 (c)(5)(i)(A) correctly revised; (c)(6) Example 6 correctly amended...........................................07-28854 1.415(c)-1 Added................................................07-16911 1.415(c)-2 Added................................................07-16916 1.415(d)-1 Added................................................07-16919 Heading correctly revised.....................................07-28854 1.415(f)-1 Added................................................07-16922 (d)(1) correctly amended......................................07-28854 1.415(g)-1 Added................................................07-16927 [[Page 58]] 1.415(j)-1 Added................................................07-16928 1.416-1 Amended.................................................07-16929 1.457-4 (d) revised.............................................07-16930 1.457-5 (d) Example 2 revised...................................07-16930 (d) Example 2 correctly amended...............................07-28854 1.457-6 (a) and (c) revised.....................................07-16930 1.457-10 (b)(8) revised.........................................07-16931 1.475-0 Amended.................................................07-32177 1.475(a)-4 Added................................................07-32177 1.475(e)-1 Redesignated as 1.475(g)-1...........................07-32181 1.475(g)-1 Redesignated from 1.475(e)-1; (d) through (j) redesignated as (e) through (k); new (d) added...............................................07-32181 1.853-1 (a) amended; (c) added..................................07-48553 1.853-2 (d) revised; (e) added..................................07-48553 1.853-3 (a) revised; (b) amended; (c) added.....................07-48554 1.853-4 Revised.................................................07-48554 1.871-14 (g) and (h) redesignated as new (h) and (i); new (g) added; new (i)(1) amended......................07-18387 (g)(3)(ii) correctly amended..................................07-26543 1.881-2 (a)(6) added............................................07-18388 1.883-0 Amended.................................................07-34604 1.883-0T Added..................................................07-34604 1.883-1 (c)(3)(i)(D), (G), (H), (ii), (g)(1)(ix), (x), (3), (h)(1)(ii) and (3) revised; (c)(3)(i)(I) and (g)(1)(xi) added...........................07-34605 (h)(3) correctly revised......................................07-45159 1.883-1T Added..................................................07-34605 1.883-2 (e)(2), (f)(3) and (4)(ii) revised......................07-34606 1.883-2T Added..................................................07-34606 1.883-3 Revised.................................................07-34607 1.883-3T Added..................................................07-34607 1.883-4 (e)(2) removed; (e)(3) and (4) redesignated as new (e)(2) and (3); d)(4)(i)(C), (D), new (e)(3) and (4) revised 07-34608 1.883-4T Added..................................................07-34608 1.883-5 Heading revised; (d) and (e) added......................07-34609 1.883-5T Added..................................................07-34609 1.924(c)-1 (d)(6) amended.......................................07-16894 1.954-2 (a)(5)(ii)(C) and (iii) Example 2 revised 07-38474 1.954-2T Removed................................................07-38475 1.1001-1 (h) added..............................................07-42293 1.1045-1 Added..................................................07-45349 1.1060-1 (a)(3) and (c)(3) amended; (e)(1)(ii)(C) revised.....................................................07-51706 1.1060-1T Removed...............................................07-51706 1.1081-11 Added.................................................07-32803 1.1081-11T Removed..............................................07-32804 1.1221-2 (e)(2)(iv) and (j) revised.............................07-32804 1.1221-2T Removed...............................................07-32804 1.1248-1 (a)(1) amended; (a)(4) redesignated as (a)(5); new (a)(4), (5) Example 4 and (g) added.......................................................07-41444 1.1248-2 (a)(1), (2)(ii), (3), (c)(4), (e)(1) introductory text, (2) and (3)(i) amended...................07-41445 1.1248-3 (a)(1), (c)(1)(ii), (e)(2)(i), (3), (5), (6), (f)(2)(ii), (5)(ii) and (iv) amended...................07-41445 1.1248-7 (b)(3)(i), (iii) and (4) introductory text amended................................................07-41445 1.1248-8 Added..................................................07-41446 1.1291-9 (i), (j)(2)(v) and (k) revised.........................07-54821 1.1291-9T Removed...............................................07-54821 1.1297-0 Revised................................................07-54821 1.1297-0T Removed...............................................07-54821 1.1297-3 Added..................................................07-54821 1.1297-3T Removed...............................................07-54824 1.1298-0 Revised................................................07-54824 1.1298-0T Removed...............................................07-54824 1.1298-3 (e) and (f) revised....................................07-54824 1.1298-3T Removed...............................................07-54825 1.1361-4 (a)(1) introductory text amended; (a)(7) and (8) added...............................................07-45893 1.1361-6 Amended................................................07-45893 1.1397E-1 (i), (j) and (k) redesignated as (k), (l) and (m); new (i) and (j) added; new (m) revised.....................................................07-38774 1.1397E-1T Added................................................07-38774 (h)(2)(iii)(B), (7)(ii)(D)(2)(ii) and (9)(i)(6) correctly revised...........................................07-52470 1.1441-1 (b)(7)(iii) revised; (b)(7)(v) removed.................07-18388 1.1502-13 (f)(5)(ii)(E), (f)(6)(i)(C)(2) and (m) revised.....................................................07-32804 (a)(6)(ii) Example 13 amended.................................07-32808 1.1502-13T Removed..............................................07-32804 1.1502-19 (d), (g) Example 2, and (h)(2)(iv) revised.....................................................07-39314 1.1502-19T Removed..............................................07-39315 1.1502-31 (e)(2) and (j) revised................................07-32804 1.1502-31T Removed..............................................07-32805 1.1502-32 (b)(3)(iii)(D) revised; (k) added.....................07-17805 (b)(4)(iv) and (j) revised....................................07-32805 (b)(4)(v)(A) and (B) amended..................................07-32808 [[Page 59]] 1.1502-32T (a) through (b)(4)(iii) revised; (k) added.......................................................07-17805 (b)(4)(iv) and (j) removed....................................07-32805 1.1502-33 (d)(5)(i)(D) and (k) revised..........................07-32805 1.1502-33T Removed..............................................07-32805 1.1502-35 (g)(3), (h) and (j) revised; (g)(6) added.......................................................07-17805 (c)(4)(ii)(B) amended.........................................07-39737 1.1502-35T (c)(4)(ii) through (j) revised.......................07-17805 1.1502-47 (b)(2) and (d)(12)(v) revised.........................07-39736 1.1502-47T Removed..............................................07-39736 1.1502-76 (a), (b)(2)(ii)(D) and (d) revised....................07-39736 (b)(2)(ii)(A)(2) amended......................................07-39737 1.1502-76T Removed..............................................07-39737 1.1502-77 (e)(1) and (j) revised; (h)(3) added..................07-40067 1.1502-77T Removed..............................................07-40069 1.1502-80 (c) revised...........................................07-39315 1.1502-80T Removed..............................................07-39315 1.1502-90 Amended...............................................07-32805 1.1502-92 (e)(1) and (2) amended................................07-32808 1.1502-94 (d) amended...........................................07-32808 1.1502-95 (e)(8), (f) and (g) revised...........................07-32805 (b)(3) amended................................................07-32808 1.1502-95T Removed..............................................07-32806 1.1503(d)-0 Correctly amended...................................07-20424 1.1503(d)-5 (a), (c)(4)(i)(A) and (d) correctly amended.....................................................07-20424 1.1503(d)-7 (c) Examples 5 and 40 correctly amended.....................................................07-20424 1.1503(d)-8 (b)(1), (2) and (4) correctly amended 07-20424 1.1563-3 (d)(2)(iv) and (e) revised; (d)(2)(v) added.......................................................07-32806 (d)(2)(i) amended.............................................07-32808 1.1563-3T Removed...............................................07-32807 1.6011-4 Revised................................................07-43149 1.6011-4T Removed...............................................07-43153 1.6012-2 (c) and (k) revised....................................07-32807 (f) revised...................................................07-41442 1.6012-2T Removed...............................................07-32807 1.6033-5T Added.................................................07-36870 (e)(1)(i) correctly revised...................................07-45890 1.6038-2 (a)(1), (2), (f)(11), (12), (k)(1) and (m) revised; (k)(5) Examples 3 and 4 added..................07-38475 1.6038-2T (e) through (m) revised...............................07-38476 1.6038A-2 (b)(8) and (h) revised................................07-38476 1.6043-2 (a) amended............................................07-32808 1.6154-1 Removed................................................07-44348 1.6154-2 Removed................................................07-44348 1.6154-3 Removed................................................07-44348 1.6154-4 Removed................................................07-44348 1.6154-5 Removed................................................07-44348 1.6411-2 (a) and (b) amended....................................07-48933 (c) added.....................................................07-48934 1.6411-2T Added.................................................07-48934 1.6411-3 (a) introductory text, (2), (b), (c), (d)(1) introductory text, (iii) and (2) amended.....................................................07-48934 (e) added.....................................................07-48935 1.6411-3T Added.................................................07-48935 1.6425-2 (a) revised; (c) added.................................07-44348 1.6425-3 (f) revised............................................07-44348 1.6655-0 Added..................................................07-44348 1.6655-1 Revised................................................07-44349 1.6655-2 Revised................................................07-44349 (g)(2) Example amended........................................07-53684 (g)(2) Example correctly amended..............................07-54350 1.6655-3 Revised................................................07-44358 1.6655-4 Added..................................................07-44360 1.6655-5 Redesignated as 1.6655-7; new 1.6655-5 added.......................................................07-44361 1.6655-6 Added..................................................07-44361 1.6655-7 Removed; new 1.6655-7 redesignated from 1.6655-5....................................................07-44361 Revised.......................................................07-44365 11.415(c)(4)-1 Removed..........................................07-16931 20.6011-4 Revised...............................................07-43153 25.6011-4 Revised...............................................07-43153 26 Authority citation amended...................................07-42294 26.2600-1 Amended...............................................07-42294 26.2642-6 Added.................................................07-42294 26.2654-1 (b)(4) Example 3 and (c) added........................07-42297 31.3402(f)(2)-1 (g) revised.....................................07-38481 31.3402(f)(2)-1T Removed........................................07-38483 31.3402(f)(5)-1 (a) revised.....................................07-38483 31.3402(f)(5)-1T Removed........................................07-38484 31.3405(c)-1 Amended............................................07-41160 31.6011-4 Revised...............................................07-43154 48 Technical correction.........................................07-48236 48.4081-1 (b) and (f)(2) amended...................................41223 48.4081-1T Removed..............................................07-41223 48.4081-3 (c)(2)(ii), (iii), (iv) and (j) revised 07-41223 48.4081-3T Removed..............................................07-41224 48.4081-5 (a) revised...........................................07-41224 53 Technical correction.........................................07-50211 53.6011-1 (b) amended...........................................07-36872 53.6011-4 Revised...............................................07-43154 53.6071-1 (h) added.............................................07-36872 [[Page 60]] 53.6071-1T Added................................................07-36872 (h)(2) correctly revised......................................07-45895 54 Technical correction.........................................07-50211 54.4974-2 Amended...............................................07-41160 54.6011-1 (d) added.............................................07-36873 54.6011-1T Existing text designated as (a); new (a) heading, (c) and (d) added..............................07-36873 (d)(2) correctly revised......................................07-45895 54.6011-4 Revised...............................................07-43154 56.6011-4 Revised...............................................07-43154 301 Technical correction..............................07-41022, 07-48236 Authority citation amended....................................07-43159 301.6011-5T (a) amended.........................................07-32808 301.6033-5T Added...............................................07-36871 301.6103(n)-1 Revised...........................................07-30976 301.6111-3 Added................................................07-43159 301.6111-3T Removed.............................................07-43161 301.6112-1 Revised..............................................07-43155 301.6154-1 Removed..............................................07-44366 301.6155-1 Revised..............................................07-44366 301.6343-2 (a)(1) introductory text, (b) introductory text and (e) revised; (a)(4), (b)(4), (c), (d)(1) and (2) amended.........................07-39739 301.6343-2T Added...............................................07-39739 301.6404-0T Added...............................................07-34177 301.6404-4T Added...............................................07-34177 301.7425-3 (a)(1), (b)(1), (2), (c)(1), (d)(2), (3) and (4) revised; (a)(2)(i), (ii)(C), (iii)Examples 1, 2 and 3 and (d)(1)(ii)(A) amended; (e) added..........................................07-39739 301.7425-3T Added...............................................07-39739 (c) correctly amended.........................................07-48742 301.7701-2 (a) amended; (c)(2)(i) revised; (c)(2)(iv), (v), (e)(5) and (6) added.......................07-45893 602 Technical correction........................................07-48236 602.101 (b) table amended (OMB numbers)....07-21116, 07-32181, 07-32809, 07-34609, 07-38777, 07-41060, 07-41224, 07-42298, 07-44366, 07- 45346, 07-45358, 07-48555, 07-54825 Proposed Rules: 1............07-17814, 07-24192, 07-26011, 07-26012, 07-26576, 07-26689, 07-29456, 07-31021, 07-31478, 07-31483, 07-32828, 07-33169, 07- 33562, 07-33703, 07-33706, 07-33805, 07-34650, 07-36927, 07- 37155, 07-38033, 07-38802, 07-39139, 07-39770, 07-41107, 07- 41243, 07-41468, 07-41651, 07-42335, 07-43938, 07-45199, 07- 46421, 07-46932, 07-48248, 07-48603, 07-48952, 07-50544, 07- 51009, 07-52319, 07-53742, 07-53977, 07-54606, 07-54614, 07- 54615, 07-54717, 07-55132, 07-55139 20..........................................07-20080, 07-31487, 07-46586 26....................................................07-42340, 07-48249 31..............................................................07-38534 53..........................................07-36927, 07-45997, 07-51009 54................................07-30501, 07-35672, 07-36927, 07-51009 301..........07-34199, 07-34204, 07-36927, 07-38534, 07-39771, 07-41045, 07-45394, 07-45997, 07-48249, 07-51009, 07-54615, 07-54618