[List of CFR Sections Affected (LSA), July 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 Technical correction......................10-27609, 10-36996, 10-43891 Authority citation amended......10-28892, 10-33995, 10-36994, 10-36998 1.41-0 Amended..................................................10-33995 1.41-0T Removed.................................................10-33995 1.41-6 (b)(1), (c)(2), (e) introductory text, (j) introductory text heading and (3) revised; (e) Example 7 added.............................................10-33995 1.41-6T Removed.................................................10-33996 1.41-8 Heading, (b)(2), (3), (4)(ii) and (5) revised.....................................................10-33996 1.41-8T Removed.................................................10-33996 1.41-9 Revised..................................................10-33996 1.41-9T Removed.................................................10-33997 1.150-1 (a)(4) added; (b) amended...............................10-39280 1.150-1T Added..................................................10-39280 1.171-1 (f) Example 2 revised...................................10-39280 1.171-1T Added..................................................10-39280 1.197-2 (b)(7) revised..........................................10-39280 1.197-2T Added..................................................10-39280 1.249-1 (e)(2)(ii) and (f) heading revised; (f)(3) added.......................................................10-39281 1.249-1T Added..................................................10-39281 1.280C-4 Revised................................................10-44801 1.367(a)-2 Added................................................10-26179 1.367(a)-2T (e) removed.........................................10-26179 1.367(a)-3 (a) revised; (g)(1)(vii) removed; (g)(1)(viii) redesignated as new (g)(1)(vii); new (g)(1)(viii) added......................................10-28892 1.367(a)-3T Removed.............................................10-28893 1.367(a)-4 Added................................................10-26179 1.367(a)-4T (c)(3) and (i) removed..............................10-26180 1.367(a)-5 Added................................................10-26180 1.367(a)-5T (f)(3) removed......................................10-26180 1.367(b)-0 Introductory text revised; amended...................10-28893 1.367(b)-10 Added...............................................10-28893 1.367(b)-14T Removed............................................10-28895 1.475(a)-4 (d)(4) Examples 1, 2 and 3 revised...................10-39281 1.475(a)-4T Added...............................................10-39281 1.502-13 (c)(7)(ii) Examples 16 and 17 and (iii)(B) corrected..........................................10-20524 1.502-13T Corrected.............................................10-20524 1.860G-2 (g)(3)(ii)(B) and (C) revised; (g)(3)(ii)(D) added.........................................10-39282 1.860G-2T Added.................................................10-39282 1.901-1 (a) and (b) revised; (j) amended........................10-42043 1.901-1T Removed................................................10-42043 1.901-2 (e)(5)(iii) and (iv) revised; (h)(3) added 10-42037 (e)(5)(iii) removed; (e)(5)(iv) and (h)(2) revised.....................................................10-42043 1.901-2T Revised................................................10-42037 Removed.......................................................10-42048 1.904-0 Amended.................................................10-19269 1.904-2 (i) revised.............................................10-19270 1.904-2T Removed................................................10-19270 1.904-4 (a), (b), (h)(3) and (l) revised; (f) and (g) removed; (n) amended....................................10-19270 [[Page 44]] 1.904-4T Removed................................................10-19271 1.904-5 (h)(3) and (o)(3) revised...............................10-19271 1.904-5T Removed................................................10-19272 1.904-7 (g) revised.............................................10-19272 1.904-7T Removed................................................10-19273 1.904(f)-0 Amended..............................................10-19273 1.904(f)-12 (h) revised.........................................10-19273 1.904(f)-12T Removed............................................10-19275 1.954-2 (c)(2)(ii), (v), (vi), (vii), (3) Example 6 and (i) revised...........................................10-26180 1.954-2T Removed................................................10-26181 1.956-1 (e)(1) amended; (e)(5) and (6) revised; (f) removed.................................................10-36994 1.956-1T (e)(6) removed; (f) revised............................10-36995 1.956-2 (b)(1)(vi) and (e) revised..............................10-26181 1.956-2T (b)(1)(vi) and (e) removed.............................10-26181 1.1001-3 (d) Example 9, (e)(4)(iv)(B), (5)(ii)(B)(2) and (g) Examples 1, 5 and 8 revised.....................................................10-39282 1.1001-3T Added.................................................10-39282 1.1001-4 Revised................................................10-43893 1.1001-4T Added.................................................10-43893 1.1563-1 (a)(1)(ii) redesignated as (a)(1)(iii); new (a)(1)(ii) and (b)(4) Example 4 added; (e) amended.....................................................10-19907 1.6038A-1 (n)(2) revised (temporary)............................10-33999 1.6038A-1T Added (temporary)....................................10-33999 (o) correctly added...........................................10-36996 1.6038A-2 (d) and (e) revised (temporary).......................10-33999 1.6038A-2T Added (temporary)....................................10-33999 (i) correctly added...........................................10-36996 1.6081-2 Added..................................................10-36998 1.6081-2T Removed...............................................10-36999 1.6081-6 Added..................................................10-36999 1.6081-6T Removed...............................................10-36999 31 Technical correction.........................................10-32864 31.3402(t)-0 Added..............................................10-26594 31.3402(t)-1 Added..............................................10-26594 31.3402(t)-2 Added..............................................10-26594 31.3402(t)-3 Added..............................................10-26594 31.3402(t)-4 Added..............................................10-26594 31.3402(t)-5 Added..............................................10-26594 31.3402(t)-6 Added..............................................10-26594 31.3402(t)-7 Added..............................................10-26594 31.3406(g)-2 (h) and (i) added..................................10-26601 31.6011(a)-4 (b)(4), (5) and (d) revised; (b)(6) added.......................................................10-26602 31.6051-5 Added.................................................10-26602 31.6071(a)-1 (a)(3)(i) and (g) revised..........................10-26602 31.6302-1 (e)(1)(iii)(C) and (n) revised; (e)(1)(iii)(E) added........................................10-26602 31.6302-4 (b)(4), (5) and (e) revised; (b)(6) added.......................................................10-26602 41 Authority citation amended...................................10-43122 41.6001-2 (b)(1), (4) and (c)(2) redesignated as (b)(1)(i), (4)(i) and (c)(2)(i); new (b)(1)(i) heading, (ii), new (4)(i) heading, (ii), new (c)(2)(i) heading and (ii) added............................10-43122 41.6001-2T Added................................................10-43123 41.6071(a)-1 (a) introductory text amended; (c) added.......................................................10-43123 41.6071(a)-1T Added.............................................10-43123 41.6151(a)-1 Revised............................................10-43123 41.6151(a)-1T Added.............................................10-43123 48.4101-1 (f)(4)(ii)(B) removed; (l)(5) added...................10-39283 48.4101-1T (f)(4)(ii)(B) revised; (l)(5) and (6) added.......................................................10-39283 54 Authority citation amended...................................10-36999 54.6081-1 Added.................................................10-36999 54.9815-2719T (b)(2)(ii)(B), (E)(1), (F), (c)(2)(xi), (3), (d)(1), (2)(iv) and (e) revised; (b)(2)(ii)(E)(2), (3) and (4) redesignated as (b)(2)(ii)(E)(3), (4) and (5); (b)(2)(ii)(E)(2) added; interim.............................10-37228 300.0 (b)(9) redesignated as (b)(12); new (b)(9), (10) and (11) added.........................................10-21806 300.4 Heading revised...........................................10-21806 300.5 (b) and (d) revised.......................................10-21807 300.6 (b) and (d) revised.......................................10-21807 300.9 Redesignated as 300.12; new 300.9 added...................10-21807 300.10 Added....................................................10-21807 300.11 Added....................................................10-21807 300.12 Redesignated from 300.9..................................10-21807 301 Authority citation correctly amended........................10-22611 Technical correction..........................................10-30254 301.6323(b)-1 (d)(1), (3) Examples 1 and 3, (g)(1) and (2) Examples 1, 2 and 3, (i)(1)(iii) and (j) revised.................................................10-18385 (g)(1) corrected..............................................10-24813 301.6323(c)-2 (d) Examples 1 through 5 revised; (e) added...................................................10-18386 [[Page 45]] 301.6323(f)-1 (d)(2) revised; (f) added.........................10-18386 301.6323(g)-1 Undesignated text following (a)(3)(ii) and (c)(2) removed; (c)(3) redesignated as new (c)(2); (a)(1), (3) introductory text, (i), (ii), (4), (b)(3) introductory text, Examples 1 and 5, (c)(1) and new (2) revised; (d) added..............................10-18387 301.6323(h)-1 (a)(2)(ii) and (3) revised; (h) added.......................................................10-18387 301.7811-1 (f), (g) and (h) removed; (h) redesignated as new (f); (a) through (d) and new (f) revised.............................................10-18060 Proposed Rules: 1--899 (Ch. I)..................................................10-39315 1............10-20593, 10-20595, 10-22064, 10-22336, 10-30052, 10-31543, 10-32880, 10-32882, 10-34017, 10-34019, 10-37034, 10-39341, 10- 39343, 10-42076, 10-43957 31................................10-20595, 10-22064, 10-26678, 10-32885 41..............................................................10-43225 54..............................................................10-37037 301...................................................10-18134, 10-31543