[List of CFR Sections Affected (LSA), March 2012] [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, 11-55256, 11-61946 Authority citation amended.....11-28892, 11-33995, 11-36994, 11-36998, 11-49571, 11-65111, 11-71879, 11-75777, 11-78559, 11-80087, 11- 80250, 11-81080 Technical correction.........................12-3605, 12-5700, 12-9845 Authority citation amended.....................................12-6006 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 1.45D-0 Added...................................................11-75777 1.45D-1 (a), (d)(4)(i) introductory text and (h) heading revised; (b)(1), (d)(4)(i)(A), (B)(1), (C) and (iv)(A) amended; (d)(9) and (h)(3) added............................................11-75778 1.103-8 (f)(2)(ii) removed; (f)(2)(iii) redesignated as new (f)(2)(ii)..................................................11-51881 1.104-1 (c) revised..............................................12-3107 1.108-8 Added...................................................11-71258 1.142(a)(6)-1 Added.............................................11-51881 (c)(2)(v) correctly revised; (h) Example 9 correctly amended 11-55255 1.150-1 (a)(4) added; (b) amended...............................11-39280 1.150-1T Added..................................................11-39280 1.162-3 Revised (temporary).....................................11-81080 Correctly revised.............................................12-18687 1.162-3T Added (temporary)......................................11-81080 [[Page 39]] Second (h), (i) and (j) correctly redesignated as (i), (j) and (k); (d)(3) and new (j) correctly amended...........................................12-18687 1.162-4 Revised (temporary).....................................11-81084 1.162-4T Added (temporary)......................................11-81084 1.162-6 Removed (temporary).....................................11-81084 1.162-11 (b) revised; (c) and (d) added (temporary).............11-81084 1.162-11T Added (temporary).....................................11-81084 1.165-2 (c) revised; (d) and (e) added (temporary)..............11-81084 1.165-2T Added (temporary)......................................11-81084 1.167(a)-4 Revised (temporary)..................................11-81085 1.167(a)-4T Added (temporary)...................................11-81085 1.167(a)-7 (e), (f) and (g) added (temporary)...................11-81085 1.167(a)-7T Added (temporary)...................................11-81085 1.167(a)-8 (g), (h) and (i) added (temporary)...................11-81085 1.167(a)-8T Added (temporary)...................................11-81085 1.168(i)-0 Amended (temporary)..................................11-81085 1.168(i)-0T Added (temporary)...................................11-81086 1.168(i)-1 (a) through (l)(1) revised; (m) added (temporary)....11-81086 1.168(i)-1T Added (temporary)...................................11-81086 (e)(3)(ii)(B) Example 2 and (m)(2) correctly amended.....................................................12-18687 1.168(i)-7T Added (temporary)...................................11-81095 1.168(i)-8T Added (temporary)...................................11-81096 Second (c)(4)(ii)(E) correctly redesignated as (c)(4)(ii)(F); (g)(3) correctly amended.....................12-18687 1.170A-9 (f) and (k) revised....................................11-55750 1.170A-9T Removed...............................................11-55759 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 1.181-0 Added...................................................11-60724 1.181-0T Removed................................................11-60724 Added.........................................................11-64817 1.181-1 Added...................................................11-60724 (a)(1)(ii), (6), (b)(1)(ii) and (2)(vi) revised...............11-64817 (c)(2) correctly revised......................................11-71450 1.181-1T Removed................................................11-60726 Added.........................................................11-64817 1.181-2 Added...................................................11-60726 1.181-2T Removed................................................11-60727 1.181-3 Added...................................................11-60727 1.181-3T Removed................................................11-60728 1.181-4 Added...................................................11-60728 1.181-4T Removed................................................11-60729 1.181-5 Added...................................................11-60729 1.181-5T Removed................................................11-60729 1.181-6 Added...................................................11-60729 1.181-6T Removed................................................11-60729 Added.........................................................11-64818 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 1.263(a)-0 Amended (temporary)..................................11-81100 1.263(a)-0T Added (temporary)...................................11-81100 1.263(a)-1 Revised (temporary)..................................11-81101 1.263(a)-1T Added (temporary)...................................11-81101 1.263(a)-2 Revised (temporary)..................................11-81102 1.263(a)-2T Added (temporary)...................................11-81102 (g)(8) Example 2 and (k) correctly amended....................12-18687 1.263(a)-3 Revised (temporary)..................................11-81107 1.263(a)-3T Added (temporary....................................11-81107 (b) and (q) correctly revised; (e)(6) Example 17 and (i)(5) Examples 20, 22 and 23 correctly amended.....................................................12-18688 1.263(a)-6T Added (temporary)...................................11-81125 (b)(13) and (d) correctly revised.............................12-18688 1.263A-1 (b)(14) and (m) added; (c)(4), (e)(2)(i)(A),(e)(ii)(E) and (l) added (temporary)...................................11-81126 1.263A-1T Added (temporary).....................................11-81126 1.280C-4 Revised................................................11-44801 1.355-0 Amended.................................................11-65111 1.355-0T Removed................................................11-65112 1.355-1 (a) revised.............................................11-65111 1.355-2 (g) and (i) revised.....................................11-65111 1.355-2T Removed................................................11-65112 1.358-2 (a)(2)(iii) and (d) revised.............................11-71879 1.358-2T Added..................................................11-71879 1.367(a)-1 (d)(3) revised.......................................11-80087 1.367(a)-1T (d)(3) revised......................................11-80087 1.367(a)-2 Added................................................11-26179 1.367(a)-2T (e) removed.........................................11-26179 [[Page 40]] 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 1.368-1 (e)(2), (9)(i) heading and (ii) revised.................11-78541 1.368-1T Removed................................................11-78545 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 1.482-0 Amended.................................................11-80087 1.482-0T Removed................................................11-80089 1.482-1 (b)(2)(i) revised; (b)(2)(iii) added; (c)(1) and (j)(6)(i) amended.....................................................11-80089 (b)(2)(i) correctly amended....................................12-3606 1.482-1T Removed................................................11-80090 1.482-2 (e) and (f) revised.....................................11-80090 1.482-2T Removed................................................11-80090 1.482-4 (f)(3)(i)(B), (g) and (h) revised; (f)(7) removed.......11-80090 1.482-4T Removed................................................11-80090 1.482-5 (c)(2)(iv) amended......................................11-80090 1.482-7 Added...................................................11-80090 (g)(2)(v)(B)(2) and (4)(vi)(F)(2) revised; (g)(4)(viii) Example 8 added.......................................................11-80250 (c)(3), (g)(2)(v)(C) Examples (i) and (ii) correctly amended; (k)(2)(ii)(3) correctly revised......................................................12-3606 (g)(4)(viii) Examples 2 and 3 corrected........................12-8144 (g)(2)(v)(C) Example (i) and (4)(viii) corrected; (g)(3) and (k)(2)(ii)(3) corrected to (g)(4) and (k)(2)(ii)(A)(3)...............................12-8144 1.482-7T Removed................................................11-80134 Added.........................................................11-80250 1.482-8 (b) Examples 13 through 18 and (c)(1) revised...........11-80134 1.482-8T Removed................................................11-80136 1.482-9 (m)(3) revised..........................................11-80136 1.482-8T Removed................................................11-80136 1.501(c)(29)-1T Added............................................12-6006 1.502-13 (c)(7)(ii) Examples 16 and 17 and (iii)(B) corrected...11-20524 1.502-13T Corrected.............................................11-20524 1.507-2 Revised.................................................11-55760 1.507-2T Removed................................................11-55764 1.509(a)-3 (a)(2), (3)(i), (c), (d), (e), (k) and (n) revised; (o) added.......................................................11-55764 (a)-3 (n)(3) correctly revised................................11-61946 1.509(a)-3T Removed.............................................11-55770 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 1.664-4 (e)(6) amended..........................................11-49612 1.664-4T Removed................................................11-49611 1.664-4A (f)(5) amended.........................................11-49612 1.704-1 (b)(0) table amended; (b)(1)(ii)(b)(3) added; (b)(4)(viii)(c)(3)(ii), (d)(3) and (5) Example 24 revised...........................................12-8134 1.704-1T Added...................................................12-8134 1.704-2 (f)(6) amended; (j)(2)(i)(A), (ii)(A) and (l) heading revised; (l)(1)(v) added....................................11-71258 1.706-1 (c)(6) added.............................................12-8124 1.709-1 (b) revised.............................................11-50890 (b)(4) Example 2, Example 5 and Example 6 correctly amended...11-56973 1.709-1T Removed................................................11-50891 1.721-1 (d) added...............................................11-71259 1.860G-2 (g)(3)(ii)(B) and (C) revised; (g)(3)(ii)(D) added.....11-39282 1.860G-2T Added.................................................11-39282 1.861-9T (e)(2), (3) and (k) amended; (h)(4) revised; (l) added...........................................12-2227 (l) correctly revised..........................................12-9844 1.861-11T (d)(6)(ii) and (h) revised; (i) added..................12-2227 (i) correctly revised..........................................12-9844 1.861-17 (c)(3)(iv) revised.....................................11-80136 1.863-7 (a)(1) revised...........................................12-3109 [[Page 41]] 1.863-7T Added...................................................12-3109 1.863-10 Added...................................................12-9847 1.863-10T Removed................................................12-9847 1.871-16T Added..................................................12-3109 1.881-2 (b)(3) added.............................................12-3109 1.881-2T Added...................................................12-3109 1.881-3 Amended; (a)(2)(ii)(A)(2), (B)(1), (3)(ii)(B) and (f) amended; (e) Examples 3 through 25 redesignated as Examples 4 through 26; (a)(2)(i)(C) and (e) new Example 3 added;.......11-76896 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 (f)(3) revised; (f)(4), (5) and (h)(4) added...................12-8125 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 1.909-0T Added...................................................12-8135 1.909-1T Added...................................................12-8136 1.909-2T Added...................................................12-8136 1.909-3T Added...................................................12-8136 1.909-4T Added...................................................12-8136 1.909-5T Added...................................................12-8136 1.909-6T Added...................................................12-8136 1.954-2 (c)(2)(ii), (v), (vi), (vii), (3) Example 6 and (i) revised.....................................................11-26180 1.954-2T Removed................................................11-26181 1.954-3 (b)(1)(i)(c), (ii)(a), (c), (2)(i)(c), (ii)(a), (b), (e), (4) introductory text, Example 3, (c) and (d) revised; (b)(2)(ii)(d) removed; (b)(4) Examples 8 and 9 added........11-78546 1.954-3T Removed................................................11-78553 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 1.1016-3 (a)(1)(ii) and (j)(1) revised; (j)(3) added (temporary) 11-81126 1.1016-3T Added (temporary).....................................11-81126 (j)(3) correctly amended......................................12-18688 1.1275-7T Added.................................................11-75781 1.1441-2 (b)(6) and (e)(7) added.................................12-3109 1.1441-2T Added..................................................12-3109 1,1441-3 (h) redesignated as (j); new (h) and (i) added........................................................12-3110 1.1441-3T Added..................................................12-3110 1.1441-4 (a)(3)(i) revised; (a)(3)(iii) added....................12-3110 (a)(3)(i) and (iii) correctly revised (temporary).................................................12-13969 1.1441-4T Added..................................................12-3110 (a)(3)(i) correctly amended (temporary).......................12-13969 1.1441-7 (a)(2) redesignated as (a)(3) and revised; new (a)(2) added....................................12-3110 (a)(3) introductory text and Example 6 correctly revised (temporary).........................................12-13969 1.1441-7T Added..................................................12-3111 1.1461-1 (c)(2)(i)(L) and (M) redesignated as (c)(2)(i)(M) and (N); new (c)(2)(i)(L) added 12-3111 1.1461-1T Added..................................................12-3111 1.1502-13 (l)(6) correctly added................................11-49300 1.1561-2 (c) through (f) correctly added; CFR correction..................................................12-18686 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 [[Page 42]] 1.6033-2 (a)(1), (2)(ii)(g), (h), (g)(1)(iii), (iv), (6), (i)(1) and (k) revised.............................................11-55770 1.6033-2T Removed...............................................11-55771 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 1.6038D-0T Added................................................11-78560 1.6038D-1T Added................................................11-78560 1.6038D-2T Added................................................11-78561 (b)(3) and (d)(2)(i) correctly amended.........................12-9845 1.6038D-3T Added................................................11-78562 1.6038D-4T Added................................................11-78563 (a)(9) correctly revised.......................................12-9845 1.6038D-5T Added................................................11-78564 (c)(1) correctly revised.......................................12-9845 1.6038D-6T Added................................................11-78565 1.6038D-7T Added................................................11-78565 (a)(1)(i)(C) and (b) introductory text correctly revised......................................................12-9845 1.6038D-8T Added................................................11-78565 1.6043-3 (b)(8), (d) and (e) revised............................11-55771 1.6043-3T Removed...............................................11-55771 1.6081-2 Added..................................................11-36998 1.6081-2T Removed...............................................11-36999 1.6081-6 Added..................................................11-36999 1.6081-6T Removed...............................................11-36999 1.6662-6 (d)(2)(iii)(D) revised.................................11-80136 1.6695-2 (a), (b)(1), (2), (4), (c) and (d) revised; (e) added 11-78819 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 20.2036-1 (c)(2)(ii) and (iii) redesignated as (c)(2)(iii) and (iv); (b)(1)(ii) and new (c)(2)(iv) introductory text revised; (c)(1)(i), (2)(i), new (iii) and (3) amended; (c)(1)(ii) Example 1, (2)(ii) and new (iv) Examples 7 and 8 added......11-69128 20.2053-4 (c)(3) Examples 1, 2 and 3 correctly added; CFR correction.......................................12-19080 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 26 Authority citation amended...................................11-70341 26.6011-4 Added.................................................11-70341 31 Technical correction.........................................11-32864 Authority citation amended....................................11-77674 31.3121(b)(3)-1 (c) revised; (d) and (e) added..................11-67365 31.3121(b)(3)-1T Added..........................................11-67365 31.3127-1T Added................................................11-67365 31.3306(c)(5)-1 (c) revised; (d) and (e) added..................11-67365 31.3306(c)(5)-1T Added..........................................11-67365 31.3402(t)-0 Added..............................................11-26594 31.3402(t)-1 Added..............................................11-26594 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)-1 (a)(1), (4), (5) and (g) revised...................11-77674 31.6011(a)-1T Removed...........................................11-77675 [[Page 43]] 31.6011(a)-4 (b)(4), (5) and (d) revised; (b)(6) added..........11-26602 (a)(1), (4) and (d) revised...................................11-77675 31.6011(a)-4T Removed...........................................11-77675 31.6051-5 Added.................................................11-26602 31.6071(a)-1 (a)(3)(i) and (g) revised..........................11-26602 (a)(1) revised................................................11-77675 31.6302-0 Heading and introductory text revised; amended........11-77675 31.6302-0T Removed..............................................11-77676 31.6302-1 (e)(1)(iii)(C) and (n) revised; (e)(1)(iii)(E) added 11-26602 (b)(4), (c)(5), (6), (d) Example 6, (e)(2), (f)(4), (5) Example 3, (g)(1) and (n) revised.....................................11-77676 31.6302-1T Removed..............................................11-77677 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 Technical correction..........................................11-59897 51.2T (k)(1) correctly revised..................................11-59897 51.7T (c)(2) correctly amended..................................11-59897 51.8T (a)(2) correctly revised..................................11-59897 54 Authority citation amended...................................11-36999 Authority citation amended............................12-8697, 12-8729 Policy statement...............................................12-8706 54.6081-1 Added.................................................11-36999 54.9815-2713 Added; eff. 4-16-12.................................12-8729 54.9815-2713T (a)(1)(iv) revised; interim.......................11-46625 (a)(1)(iii) amended; (a)(1)(iv) removed; eff. 4- 16-12........................................................12-8729 54.9815-2715 Added; eff. 4-16-12.................................12-8697 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 (b)(12) redesignated as (b)(13); new (b)(12) added............11-72623 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 Redesignated as 300.13; new 300.12 added......................11-72623 300.13 Redesignated from 300.12.................................11-72623 301 Authority citation correctly amended........................11-22611 Technical correction................................11-30254, 11-62607 Authority citation amended....................................11-52562 Authority citation amended....................................12-10371 301.6104(a)-1 Revised...........................................12-12203 301.6110-1 (a) revised; (d) added...............................12-12205 301.6111-3 (b)(2)(i)(A), (3)(i)(B), (c)(2) and (13) amended; (i)(1) revised..............................................11-70341 301.6112-1 (b)(1), (f) and (g) revised; (c)(3) and (12) amended 11-70341 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 [[Page 44]] 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 (a)(7)(i) and (c)(2)(ii) correctly amended....................11-60373 301.6707A-1 Added...............................................11-55258 301.6707A-1T Removed............................................11-55260 301.7502-1 (b)(2) and (e) revised; (c)(3) and (g)(4) added......11-52563 301.7623-1 Heading, (a) and (g) revised.........................12-10371 301.7701-1 (c) revised..........................................11-80136 301.7701-2 (c)(2)(iii), (iv)(B), (v)(B), (C) Example (iv), (e)(2) and (6) revised; (e)(5) amended.............................11-66182 (c)(2)(iv)(A) revised; (c)(2)(iv)(C) redesignated as (c)(2)(iv)(D); new (c)(2)(iv)(C) added........................11-67365 301.7701-2T Removed.............................................11-66183 Revised.......................................................11-67366 Correctly added...............................................11-70057 Added.........................................................11-71259 Correctly revised.............................................11-76037 301.7811-1 (f), (g) and (h) removed; (h) redesignated as new (f); (a) through (d) and new (f) revised.........................11-18060 602 Technical correction........................................11-61946 602.101 (b) table amended (OMB numbers)....11-51255, 11-52561, 11-55771, 11-60729, 11-80136 (b) table correctly amended...................................11-61947 (b) table amended (OMB numbers); eff. 4-16-12..................12-8700 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, 11- 54409, 11-55321, 11-55322, 11-57684, 11-62327, 11-62689, 11- 63574, 11-64879, 11-65138, 11-65634, 11-66011, 11-66012, 11- 66239, 11-68119, 11-68370, 11-68373, 11-69172, 11-69188, 11- 71919, 11-72362, 11-72367, 11-72652, 11-72875, 11-75829, 11- 76633, 11- 77454, 11-78182, 11-78183, 11-78591, 11-78594, 11- 80309, 11-81128 ........12-2240, 12-3202, 12-3210, 12-5442, 12-5443, 12-5454, 12-6027, 12-8184, 12-8753, 12-9022, 12-9877, 12-10422, 12-12226, 12- 12514, 12-13996, 12-14321, 12-15003, 12-15319, 12-15646, 12- 18145, 12-18146, 12-19154 20..............................................................11-71491 ..............................................................12-12227 31............11-20595, 11-22064, 11-26678, 11-32885, 11-50949, 11-67384 40..............................................................11-46677 41..............................................................11-43225 48...............................................................12-6028 49..............................................................11-46677 51....................................................11-51310, 11-59898 54................................11-37037, 11-46677, 11-52442, 11-52475 ..............................................................12-16501 300.............................................................11-59329 301.........................................11-18134, 11-31543, 11-67384 ............................................12-3964, 12-9022, 12-15004 602.........................................11-52442, 11-68119, 11-72367