[List of CFR Sections Affected (LSA), August 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...........11-27609, 11-36996, 11-43891, 11-51878,
11-53818
Authority citation amended.....11-28892, 11-33995, 11-36994, 11-36998,
11-49571
1.41-0 Amended..................................................11-33995
1.41-0T Removed.................................................11-33995
1.41-6 (b)(1), (c)(2), (e) introductory text, (j)
introductory text heading and (3) revised; (e)
Example 7 added.............................................11-33995
1.41-6T Removed.................................................11-33996
1.41-8 Heading, (b)(2), (3), (4)(ii) and (5)
revised.....................................................11-33996
1.41-8T Removed.................................................11-33996
1.41-9 Revised..................................................11-33996
1.41-9T Removed.................................................11-33997
1.103-8 (f)(2)(ii) removed; (f)(2)(iii)
redesignated as new (f)(2)(ii)..............................11-51881
1.142(a)(6)-1 Added.............................................11-51881
1.150-1 (a)(4) added; (b) amended...............................11-39280
1.150-1T Added..................................................11-39280
1.170A-12 (b)(2), (3) and (f) revised...........................11-49571
(e)(2) amended................................................11-49612
1.170A-12T Removed..............................................11-49572
1.171-1 (f) Example 2 revised...................................11-39280
1.171-1T Added..................................................11-39280
1.179C-1 Added..................................................11-52558
1.179C-1T Removed...............................................11-52560
1.195-1 Revised.................................................11-50888
1.195-1T Removed................................................11-50889
1.197-2 (b)(7) revised..........................................11-39280
1.197-2T Added..................................................11-39280
1.248-1 (a) and (c) revised; (d), (e) and (f)
revised.....................................................11-50889
1.248-1T Removed................................................11-50890
1.249-1 (e)(2)(ii) and (f) heading revised; (f)(3)
added.......................................................11-39281
1.249-1T Added..................................................11-39281
1.280C-4 Revised................................................11-44801
1.367(a)-2 Added................................................11-26179
1.367(a)-2T (e) removed.........................................11-26179
1.367(a)-3 (a) revised; (g)(1)(vii) removed;
(g)(1)(viii) redesignated as new (g)(1)(vii);
new (g)(1)(viii) added......................................11-28892
1.367(a)-3T Removed.............................................11-28893
1.367(a)-4 Added................................................11-26179
1.367(a)-4T (c)(3) and (i) removed..............................11-26180
1.367(a)-5 Added................................................11-26180
1.367(a)-5T (f)(3) removed......................................11-26180
1.367(b)-0 Introductory text revised; amended...................11-28893
1.367(b)-10 Added...............................................11-28893
1.367(b)-14T Removed............................................11-28895
1.381(a)-1 (b)(1)(i) revised; (e) added.........................11-45675
1.381(c)(4)-1 Revised...........................................11-45675
1.381(c)(5)-1 Revised...........................................11-45682
(b) and (c)(3) corrected......................................11-53820
1.446-1 (e)(3)(i) and (4)(i) amended; (e)(4)(iii)
added.......................................................11-45688
1.475(a)-4 (d)(4) Examples 1, 2 and 3 revised...................11-39281
1.475(a)-4T Added...............................................11-39281
1.502-13 (c)(7)(ii) Examples 16 and 17 and
(iii)(B) corrected..........................................11-20524
1.502-13T Corrected.............................................11-20524
1.642(c)-6 (d), (e) and (f) revised.............................11-49572
1.642(c)-6T Removed.............................................11-49595
1.642(c)-6A (f)(3)(ii), (4) and (5) amended.....................11-49612
1.664-1 (a)(6) introductory text amended........................11-49612
1.664-2 (c) and (e) revised.....................................11-49595
1.664-4 (a)(1), (d), (e) heading, (1), (2), (5),
(7) and (f) revised.........................................11-49595

[[Page 52]]

1.664-4 (e)(6) amended..........................................11-49612
1.664-4T Removed................................................11-49611
1.664-4A (f)(5) amended.........................................11-49612
1.709-1 (b) revised.............................................11-50890
1.709-1T Removed................................................11-50891
1.860G-2 (g)(3)(ii)(B) and (C) revised;
(g)(3)(ii)(D) added.........................................11-39282
1.860G-2T Added.................................................11-39282
1.901-1 (a) and (b) revised; (j) amended........................11-42043
1.901-1T Removed................................................11-42043
1.901-2 (e)(5)(iii) and (iv) revised; (h)(3) added
11-42037
(e)(5)(iii) removed; (e)(5)(iv) and (h)(2)
revised.....................................................11-42043
(e)(5)(iv)(B)(1)((iii) and (h)(3) correctly
added.......................................................11-53819
1.901-2T Revised................................................11-42037
Removed.......................................................11-42048
Correctly added...............................................11-53819
1.904-0 Amended.................................................11-19269
1.904-2 (i) revised.............................................11-19270
1.904-2T Removed................................................11-19270
1.904-4 (a), (b), (h)(3) and (l) revised; (f) and
(g) removed; (n) amended....................................11-19270
1.904-4T Removed................................................11-19271
1.904-5 (h)(3) and (o)(3) revised...............................11-19271
1.904-5T Removed................................................11-19272
1.904-7 (g) revised.............................................11-19272
1.904-7T Removed................................................11-19273
1.904(f)-0 Amended..............................................11-19273
1.904(f)-12 (h) revised.........................................11-19273
1.904(f)-12T Removed............................................11-19275
1.954-2 (c)(2)(ii), (v), (vi), (vii), (3) Example
6 and (i) revised...........................................11-26180
1.954-2T Removed................................................11-26181
1.956-1 (e)(1) amended; (e)(5) and (6) revised;
(f) removed.................................................11-36994
1.956-1T (e)(6) removed; (f) revised............................11-36995
1.956-2 (b)(1)(vi) and (e) revised..............................11-26181
1.956-2T (b)(1)(vi) and (e) removed.............................11-26181
1.1001-3 (d) Example 9, (e)(4)(iv)(B),
(5)(ii)(B)(2) and (g) Examples 1, 5 and 8
revised.....................................................11-39282
1.1001-3T Added.................................................11-39282
1.1001-4 Revised................................................11-43893
1.1001-4T Added.................................................11-43893
(a)(1), (b)(1) and (3) correctly revised......................11-51879
1.1502-13 (l)(6) correctly added................................11-49300
1.1563-1 (a)(1)(ii) redesignated as (a)(1)(iii);
new (a)(1)(ii) and (b)(4) Example 4 added; (e)
amended.....................................................11-19907
1.6038A-1 (n)(2) revised (temporary)............................11-33999
1.6038A-1T Added (temporary)....................................11-33999
(o) correctly added...........................................11-36996
1.6038A-2 (d) and (e) revised (temporary).......................11-33999
1.6038A-2T Added (temporary)....................................11-33999
(i) correctly added...........................................11-36996
1.6081-2 Added..................................................11-36998
1.6081-2T Removed...............................................11-36999
1.6081-6 Added..................................................11-36999
1.6081-6T Removed...............................................11-36999
1.7520-1 Heading, (a)(1), (2), (b)(2), (c)(1), (2)
and (d) revised.............................................11-49611
1.7520-1T Removed...............................................11-49612
17 Removed......................................................11-51885
20 Authority citation amended...................................11-49612
20.2031-0 Table amended.........................................11-49612
20.2031-7 (c), (d)(1) through (5), (7) amd (e)
revised.....................................................11-49612
20.2031-7T Removed..............................................11-49637
20.2031-7A (f)(1) amended.......................................11-49637
20.2055-2 (e)(3) heading, (iii) and (4) revised;
(f)(6) added................................................11-49637
20.2055-2T Removed..............................................11-49637
20.2056A-4 (c)(4)(ii)(B) and (d) Example 4
revised; (e) added..........................................11-49637
20.2056A-4T Removed.............................................11-49638
20.7520-1 Heading, (a)(1), (2), (b)(2), (c)(1),
(2) and (d) revised.........................................11-49638
20.7520-1T Removed..............................................11-49638
25 Authority citation amended...................................11-49638
25.2512-0 Amended...............................................11-49639
25.2512-5 (c), (d) and (e) revised..............................11-49639
25.2512-5T Removed..............................................11-49641
25.2512-5A (f)(1) amended.......................................11-49641
25.2522(c)-3 (e) revised........................................11-49641
25.2522(c)-3T Removed...........................................11-49642
25.7520-1 Heading, (a)(1), (2), (b)(2), (c)(1),
(2) and (d) revised.........................................11-49642
25.7520-1T Removed..............................................11-49642
25.7520-3 (b)(2)(v) Example 5, (b)(4) and (c)
revised.....................................................11-49642
25.7520-3T Removed..............................................11-49643
31 Technical correction.........................................11-32864
31.3402(t)-0 Added..............................................11-26594
31.3402(t)-1 Added..............................................11-26594

[[Page 53]]

31.3402(t)-2 Added..............................................11-26594
31.3402(t)-3 Added..............................................11-26594
31.3402(t)-4 Added..............................................11-26594
31.3402(t)-5 Added..............................................11-26594
31.3402(t)-6 Added..............................................11-26594
31.3402(t)-7 Added..............................................11-26594
31.3406(g)-2 (h) and (i) added..................................11-26601
31.6011(a)-4 (b)(4), (5) and (d) revised; (b)(6)
added.......................................................11-26602
31.6051-5 Added.................................................11-26602
31.6071(a)-1 (a)(3)(i) and (g) revised..........................11-26602
31.6302-1 (e)(1)(iii)(C) and (n) revised;
(e)(1)(iii)(E) added........................................11-26602
31.6302-4 (b)(4), (5) and (e) revised; (b)(6)
added.......................................................11-26602
41 Authority citation amended...................................11-43122
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............................11-43122
41.6001-2T Added................................................11-43123
41.6071(a)-1 (a) introductory text amended; (c)
added.......................................................11-43123
41.6071(a)-1T Added.............................................11-43123
41.6151(a)-1 Revised............................................11-43123
41.6151(a)-1T Added.............................................11-43123
48.4101-1 (f)(4)(ii)(B) removed; (l)(5) added...................11-39283
48.4101-1T (f)(4)(ii)(B) revised; (l)(5) and (6)
added.......................................................11-39283
51 Added (temporary)............................................11-51249
54 Authority citation amended...................................11-36999
54.6081-1 Added.................................................11-36999
54.9815-2713T (a)(1)(iv) revised; interim.......................11-46625
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.............................11-37228
300.0 (b)(9) redesignated as (b)(12); new (b)(9),
(10) and (11) added.........................................11-21806
300.4 Heading revised...........................................11-21806
300.5 (b) and (d) revised.......................................11-21807
300.6 (b) and (d) revised.......................................11-21807
300.9 Redesignated as 300.12; new 300.9 added...................11-21807
300.10 Added....................................................11-21807
300.11 Added....................................................11-21807
300.12 Redesignated from 300.9..................................11-21807
301 Authority citation correctly amended........................11-22611
Technical correction..........................................11-30254
Authority citation amended....................................11-52562
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.................................................11-18385
(g)(1) corrected..............................................11-24813
301.6323(c)-2 (d) Examples 1 through 5 revised;
(e) added...................................................11-18386
301.6323(f)-1 (d)(2) revised; (f) added.........................11-18386
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..............................11-18387
301.6323(h)-1 (a)(2)(ii) and (3) revised; (h)
added.......................................................11-18387
301.6404-0 Amended..............................................11-52261
301.6404-0T Removed.............................................11-52261
301.6404-4 (a), (b)(1) through (4) and (c) added;
(d) amended.................................................11-52261
301.7502-1 (b)(2) and (e) revised; (c)(3) and
(g)(4) added................................................11-52563
301.7811-1 (f), (g) and (h) removed; (h)
redesignated as new (f); (a) through (d) and
new (f) revised.............................................11-18060
602.101 (b) table amended (OMB numbers)...............11-51255, 11-52561

Proposed Rules:

1--899 (Ch. I)..................................................11-39315
1............11-20593, 11-20595, 11-22064, 11-22336, 11-30052, 11-31543,
11-32880, 11-32882, 11-34017, 11-34019, 11-37034, 11-39341, 11-
39343, 11-42076, 11-43957, 11-50931, 11-51922, 11-53818
31......................11-20595, 11-22064, 11-26678, 11-32885, 11-50949
40..............................................................11-46677
41..............................................................11-43225
49..............................................................11-46677
51..............................................................11-51310
54................................11-37037, 11-46677, 11-52442, 11-52475
301...................................................11-18134, 11-31543
602.............................................................11-52442