[List of CFR Sections Affected (LSA), March 2011] [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.....10-17856, 10-27931, 10-33991, 10-44903, 10-49386, 10-49401, 10-64084, 10-64135, 10-75899, 10-78161, 10- 80701 Technical correction......................10-26061, 10-52267, 10-65567 Technical correction............................................11-708 Authority citation amended....................................11-17528 1.108(i)-0T Added...............................................10-49401 (b)(2)(i) corrected...........................................10-57163 1.108(i)-1T Added...............................................10-49402 (b)(2)(iii)(A) and (D) correctly amended......................10-55677 (b)(2)(B)(iv) corrected.......................................10-57163 1.108(i)-2T Added...............................................10-49386 1.108(i)-3T Added...............................................10-49406 1.132-5 (h) revised.............................................10-27936 1.162-24 Added..................................................10-17856 1.274-5 (k) and (l) revised; (m) amended........................10-27936 1.274-5T (k) and (l) revised....................................10-27937 1.280F-6 (b)(2)(ii) revised.....................................10-27937 [[Page 36]] 1.382-1 Introductory text revised; amended......................10-33992 1.382-1T Added..................................................10-33991 1.382-2T (h)(4)(vii)(A) heading and (x)(J) correctly revised....10-44138 1.382-7 Added...................................................10-33992 1.382-7T Removed................................................10-33992 1.401(a)(35)-1 Added............................................10-27931 1.403(b)-4 (c)(5) Example 12 correctly amended..................10-65566 1.403(b)-6 (e)(5) correctly amended.............................10-65566 1.403(b)-7 (b)(1) correctly amended.............................10-65566 1.403(b)-10 (b)(3) heading correctly revised; (b)(3)(i) heading correctly added.............................................10-65566 1.408-7 (d)(2) amended..........................................10-64084 1.411(a)(13)-1 Added............................................10-64135 (e)(1)(iii)(E) corrected.......................................11-4244 1.411(b)(5)-1 Added.............................................10-64137 (b)(1)(ii)(A) and (d)(1)(iii) correctly revised; (b)(1)(iv) Example 4, (c)(5) Examples 2 and 3 and (f)(2)(iii) correctly amended.......................................................10-81456 1.468A-0 Added..................................................10-80701 1.468A-0T Removed...............................................10-80701 1.468A-1 Added..................................................10-80701 1.468A-1T Removed...............................................10-80701 1.468A-2 Added..................................................10-80701 1.468A-2T Removed...............................................10-80701 1.468A-3 Added..................................................10-80701 1.468A-3T Removed...............................................10-80701 1.468A-4 Added..................................................10-80701 1.468A-4T Removed...............................................10-80701 1.468A-5 Added..................................................10-80701 1.468A-5T Removed...............................................10-80701 1.468A-6 Added..................................................10-80701 (e)(3) Example 2 correctly amended.............................11-3837 1.468A-6T Removed...............................................10-80701 1.468A-7 Added..................................................10-80701 1.468A-7T Removed...............................................10-80701 1.468A-8 Added..................................................10-80701 1.468A-8T Removed...............................................10-80701 1.468A-9 Added..................................................10-80701 1.468A-9T Removed...............................................10-80701 1.704-3 (a)(1) and (f) amended; (a)(10) revised.................10-32660 1.863-10T Added.................................................10-76263 (f) correctly revised.........................................10-81457 1.883-0 Amended.................................................10-56861 1.883-0T Removed................................................10-56861 1.883-1 (c)(3)(i)(D), (G), (H), (I), (ii), (g)(1)(ix), (x), (xi), (3), (h)(1)(ii) and (3) revised.............................10-56861 1.883-1T Removed................................................10-56862 1.883-2 (d)(3)(ii), (e)(2), (f)(3) and (4)(ii) revised..........10-56862 (f)(4)(ii)(C) correctly revised...............................10-63380 1.883-2T Removed................................................10-56863 1.883-3 Revised.................................................10-56863 1.883-3T Removed................................................10-56865 1.883-4 (b)(1)(ii), (c)(1), (d)(1), (4)(i)(C). (D), (e)(2) and (3) revised.....................................................10-56865 1.883-4T Removed................................................10-56865 1.883-5 (d) revised; (e) removed................................10-56865 (d) heading correctly revised.................................10-63380 1.883-5T Removed................................................10-56866 1.932-1 (e)(1) correctly revised.................................11-4244 1.1001-3 (b), (c)(2)(ii), (e)(5)(i) and (h) revised; (f)(7) added........................................11-1064 1.1012-1 (c)(1), (4), (6), (7)(ii), (iii) introductory text, (a), (e) heading, (1) through (4), (5) heading, (6) and (7) revised; (c)(8) through (11) and (e)(8) through (12) added 10-64084 1.1221-3 Added...................................................11-6554 1.1221-3T Removed................................................11-6554 1.1301-1 Heading, (a), (b)(1), (3), (c)(1), (d)(3)(ii), (4), (e), (f)(2), (4) and (g) revised.................................10-78157 1.1301-1T Removed...............................................10-78160 1.1397E-1 (a), (d), (h), (i), (j) and (m) revised...............10-44904 (m)(3) correctly amended......................................10-52267 1.1397E-1T Removed..............................................10-44907 1.1461-1 (a)(1) amended.........................................10-75899 1.1502-13 (a)(6)(ii) table amended; (c)(6)(ii)(C) and (D) revised; (c)(7)(ii) Examples 16 and 17 and (iii) added; (f)(7)(i) Examples 8 and 9 and (ii) removed; (f)(7)(i) redesignated as (f)(7)......................................................11-11957 (c)(6)(ii)(C)(2) and (D)(1) correctly revised.................11-17782 1.1502-13T Revised..............................................11-11959 (f)(5)(ii)(F)(2) correctly revised............................11-17782 1.1502-21 (b)(3)(v) and (h)(9) added............................10-35645 1.1502-21T Revised..............................................10-35645 (b)(3)(v)(B), (C)(1) and (2) revised; (b)(3)(v)(E) Examples 1 and 2 correctly amended.......................................10-44901 [[Page 37]] 1.6011-4 (e)(1) correctly amended...............................10-26061 1.6011-7 Added..................................................11-17528 1.6012-2 (a)(4) and (5) added...................................10-78161 1.6033-5 Added..................................................10-38702 1.6033-5T Removed...............................................10-38702 1.6039-2 (c)(1) amended.........................................10-64090 1.6041-1 (a)(1)(ii) amended; (a)(1)(iv) and (v) amended; (j) revised.....................................................10-49827 1.6041A-1 (d)(4) added..........................................10-49828 1.6042-4 (e)(1) amended.........................................10-64090 1.6044-5 (b) amended............................................10-64090 1.6045-1 (c)(3)(xii), (q) and (p) removed; (c)(3)(xi), (d)(6), (7), (k)(3) and (r) redesignated as new (c)(2)(xii), (d)(8), (9), (k)(4) and new (p); (a)(9), (c)(2), (3)(i)(B)(1), (C), (d)(1), (2), (5), new (8), new (9), (e)(2)(i), (f)(2)(i), (k)(1) and (2) revised; (a)(14), (15), (16), (b) Examples 9, 10, 11, new (c)(3)(xi), (4) Examples 7, 8, 9, new (d)(6), new (7) and new (k)(3) added....................................10-64090 1.6045-2 (d) revised............................................10-64097 1.6045-3 (e) revised............................................10-64097 1.6045-4 (m)(2) revised; (m)(3) added...........................10-64097 1.6045-5 (a)(3) revised.........................................10-64097 1.6045A-1 Added.................................................10-64097 1.6045B-1 Added.................................................10-64101 1.6049-6 (c) and (e)(2) amended.................................10-64103 1.6050W-1 Added.................................................10-49828 1.6050W-2 Added.................................................10-49828 1.6054-1 (d)(6)(i), (ii)(A), (B)(2) and (iii)(A) corrected......10-75896 1.6109-2 Heading, (a)(2) and (d) revised; (e) through (i) added 10-60315 1.6302-1 Heading, (a) and (b) heading revised; (b)(1) and (c) removed; (b)(2) and (d) redesignated as (b) and new (c); new (d) added...................................................10-75899 1.6302-2 Heading, (a)(1)(i), (ii), (iv), (b) heading and (1) revised; (b)(6) removed; (g) amended........................10-75899 1.6302-3 Heading, (a) and (c) revised; (d) added................10-75900 1.6302-4 Revised................................................10-75900 1.6411-2 (a) and (b) revised....................................10-51935 1.6411-2T Removed...............................................10-51935 1.6411-3 (b), (c), (d)(1) introductory text, (ii), (iii), (2) and (3) revised.................................................10-51935 1.6411-3T Removed...............................................10-51936 31 Authority citation amended...................................10-75900 Technical correction............................................11-708 31.3406-0 Amended...............................................10-49834 31.3406(a)-2 (a) revised........................................10-49835 31.3406(b)(3)-5 Added...........................................10-49835 31.3406(d)-1 (d) revised........................................10-49835 31.6051-4 (c)(2) revised........................................10-49835 (c)(2) revised; (d) amended...................................10-64103 31.6071(a)-1 (a)(1) and (c) revised; (g) added..................10-75900 31.6302-0 Amended...............................................10-75901 31.6302-1T (g)(1) and (n)(1) revised............................10-75902 31.6302-2 Heading and (d) revised...............................10-75903 31.6302-4 (h)(2)(iii) redesignated as (h)(2)(iv); heading, (c)(1) through (4), (d) Examples 1 through 5, (h)(2)(ii), new (iv), (i)(1) and (3) revised; new (h)(2)(iii) and (iv) added; (i)(4), (5) and (6) removed; (o) added......................10-75901 Heading and (d) revised; (e) added............................10-75903 31.6302(c)-2A Removed...........................................10-75903 31.6302(c)-3 Heading, (a)(1) introductory text, (i), (ii) introductory text, (b) and (c) revised; (a)(3) and (d) removed 10-75903 40 Technical correction...........................................11-708 40.0-1 (d) redesignated as (f); new (d) and (e) added; new (f) heading revised.............................................10-33686 40.0-1T Added...................................................10-33686 40.6302(c)-1 (a)(1) amended; (f) heading revised; (g) added.....10-33686 Heading, (d) and (f) revised; (b)(2)(v) amended...............10-75903 40.6302(c)-1T Added.............................................10-33686 Heading revised...............................................10-75903 40.6302(c)-2 (c) amended........................................10-75904 40.6302(c)-3 Heading and (c) revised; (g) amended...............10-75904 (c) correctly amended...........................................11-709 49.0-3T Added...................................................10-33686 49.5000B-1T (Subpart G) Added...................................10-33686 53.4965-1 Added.................................................10-38702 53.4965-2 Added.................................................10-38702 [[Page 38]] (c)(6)(i) and (C) correctly revised...........................10-46844 53.4965-3 Added.................................................10-38702 53.4965-4 Added.................................................10-38702 53.4965-5 Added.................................................10-38702 (c)(4) Example correctly amended..............................10-46844 53.4965-6 Added.................................................10-38702 53.4965-7 Added.................................................10-38702 53.4965-8 Added.................................................10-38702 (e) and (f) Example 1 correctly amended.......................10-46844 53.4965-9 Added.................................................10-38702 53.6071-1 (g) and (h) revised...................................10-38708 (g)(3) correctly revised......................................10-46845 53.6071-1T (g) and (h) removed..................................10-38708 54 Authority citation amended.....10-34558, 10-37222, 10-41756, 10-43350 54.6011-1 (c) and (d) revised...................................10-38708 (c)(2) correctly revised......................................10-46845 54.6011-1T (c) and (d) removed..................................10-38709 54.9801-2 Amended; interim......................................10-37222 54.9801-3 (a)(1)(i) revised; interim............................10-37223 54.9815-1251T Added.............................................10-34558 (a)(5) and (f)(2) removed; (a)(3) introductory text, (i), (ii) and (f)(1) redesignated as (a)(3)(i), (A), (B) and (f); (a)(1) and (g)(4) Example 9 revised; new (a)(3)(ii) added; new (f) amended; interim..............................................10-70120 54.9815-2704T Added; interim....................................10-37223 54.9815-2711T Added; interim....................................10-37223 54.9815-2712T Added; interim....................................10-37225 54.9815-2713T Added; interim....................................10-41756 54.9815-2714T Added; interim....................................10-27134 (h) and (i) revised...........................................10-34562 54.9815-2719AT Added; interim...................................10-37225 54.9815-2719T Added; interim....................................10-43350 300.0 (b)(9) added; (c) removed.................................10-60320 300.1 (d) added.................................................10-60320 300.2 (d) added.................................................10-60320 300.3 (d) added.................................................10-60320 300.4 (d) added.................................................10-60320 300.5 (d) added.................................................10-60320 300.6 (d) added.................................................10-60321 300.7 (d) added.................................................10-60321 300.8 (d) added.................................................10-60321 300.9 Added.....................................................10-60321 301 Authority citation amended........................10-75904, 10-78898 Technical correction............................................11-708 Authority citation correctly revised............................11-709 Authority citation amended..........................11-13882, 11-17528 301.6011-7 Added................................................11-17528 301.6011(g)-1 Added.............................................10-38709 301.6033-5 Added................................................10-38710 301.6033-5T Removed.............................................10-38710 301.6103(j)(1)-1 (b)(3)(xxv) added; (e) revised.................10-52459 301.6103(j)(1)-1T (b)(3)(xxix) and (xxx) added; (e) revised; (f) amended.....................................................10-52459 301.6103(n)-2 Added.............................................11-13882 301.6103(n)-2T Removed..........................................11-13882 301.6229(c)(2)-1 Added..........................................10-78898 301.6229(c)(2)-1T Removed.......................................10-78899 301.6302-1 Revised..............................................10-75904 301.6404-0 Amended..............................................10-33993 301.6404-4 Added................................................10-33993 301.6404-4T Removed.............................................10-33995 301.6501(e)-1 Added.............................................10-78899 301.6501(e)-1T Removed..........................................10-78900 301.6656-1 (b) and (c) revised..................................10-75904 301.6721-1 (g)(3)(xii) amended; (g)(3)(viii) through (xiii) redesignated as (g)(3)(ix) through (xiv); new (g)(3)(xiii) amended; new (g)(3)(viii) added.............................10-49836 (g)(2) and (3) revised........................................10-64103 301.6722-1 (d)(2)(xviii) amended; (d)(2)(xvi) through (xix) redesignated as (d)(2)(xvii) through (xx); new (d)(2)(xvi) added; new (d)(2)(xix) amended..............................10-49836 (d)(2) revised................................................10-64104 301.7502-2 Removed..............................................10-75904 301.9100-4T (a)(1) table amended; (a)(2)(iv) removed............10-17857 602.101 (b) table amended (OMB numbers)....10-17857, 10-33688, 10-34562, 10-35647, 10-38710, 10-49394, 10-49407, 10-56866, 10-60316, 10- L80716 (b) table amended (OMB numbers); interim...........10-27136, 10-37229, 10-43354, 10-44907, 10-64105 Proposed Rules: 1--899 (Ch. I)..................................................11-17572 1............10-20941, 10-31736, 10-35710, 10-49427, 10-49428, 10-51433, 10-51707, 10-52485, 10-54541, 10-54802, 10-55698, 10-59172, 10- 60371, 10-64197, 10-75439, 10-76321, 10-76940, 10-78940, 10- 81543 ..........................11-1101, 11-1105, 11-2852, 11-7757, 11-15887 31................................10-51707, 10-52485, 10-54541, 10-59172 .............................................11-1105, 11-2852, 11-7757 [[Page 39]] 40..........................................10-33740, 10-51707, 10-59172 49..............................................................10-33740 54...........10-19297, 10-27141, 10-37242, 10-41787, 10-43109, 10-70159, 10-81544 300.........................................10-43110, 10-48880, 10-76940 ...............................................................11-2617 301..........10-51707, 10-52485, 10-52486, 10-55699, 10-59172, 10-75439, 10-76940 ..................................11-2852, 11-6369, 11-13932, 11-14827