[List of CFR Sections Affected (LSA), July 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 Authority citation amended......12-26178, 12-27614, 12-30385, 12-36915 Technical correction..........................................12-41048 1.36B-0 Added...................................................12-30385 1.36B-1 Added...................................................12-30385 1.36B-2 Added...................................................12-30385 1.36B-3 Added...................................................12-30385 (g)(3) Example 1 correctly amended............................12-41048 1.36B-4 Added...................................................12-30385 (b)(6) Example 5 correctly amended............................12-41048 (b)(6) Example 9 corrected; CFR correction....................12-41270 1.36B-5 Added...................................................12-30385 1.42-18 Added...................................................12-26178 1.163-11 Added..................................................12-26699 1.163-11T Removed...............................................12-26699 1.267(f)-1 (c)(1)(iv) revised; (l)(3) redesignated as (l)(4); (j) Examples 9 and 10 and new (l)(3) added................................................12-22482 1.642(c)-3 (b) heading and (2) revised; (b)(1) heading and (3) heading added; (b)(4) removed 12-22484 1.643(a)-5 (b) revised..........................................12-22485 1.881-3 (a)(2)(i)(A), (B), (3)(ii)(E)(2)(iii), (4)(ii)(B), (b)(1), (2)(i), (iii), (iv), (3)(i), (d)(1)(i), (ii)(A) and (e) Examples 21, 23 and 24 correctly amended.............................12-22480 1.904(f)-0 Amended..............................................12-37578 1.904(f)-0T Removed.............................................12-37578 1.904(f)-1 (a)(2), (d)(4) and (g) revised.......................12-38578 1.904(f)-1T Removed.............................................12-38578 1.904(f)-2 (c)(1), (5) Example 4, (d)(1), (3) and (e) revised.................................................12-38578 1.904(f)-2T Removed.............................................12-38579 1.904(f)-7 Revised..............................................12-38579 1.904(f)-7T Removed.............................................12-38580 1.904(f)-8 Revised..............................................12-38580 1.904(f)-8T Removed.............................................12-38580 1.904(g)-0 Amended..............................................12-38580 1.904(g)-0T Removed.............................................12-38580 1.904(g)-1 Revised..............................................12-38580 1.904(g)-1T Removed.............................................12-38581 1.904(g)-2 Revised..............................................12-38581 1.904(g)-2T Removed.............................................12-38582 1.904(g)-3 Revised..............................................12-38582 1.904(g)-3T Removed.............................................12-37585 1.956-2 (b)(1)(xi) added........................................12-27614 1.956-2T (a) through (d)(1) revised; (f) and (g) added.......................................................12-27614 1.1248-1 (b) and (g)(2) revised; (h) removed....................12-24381 1.1248-1T Removed...............................................12-24381 1.1361-4 (a)(8)(iii) added......................................12-37806 1.1361-4T Added.................................................12-37806 1.1502-9 Revised................................................12-37585 1.1502-9T Removed...............................................12-37587 1.1502-13 (f)(5)(ii)(B)(1) and (2) revised; (f)(5)(ii)(F) added.........................................12-36915 1.1502-13T Removed..............................................12-36916 1.6011-8 Added..................................................12-30400 1.6012-1 (a)(2)(viii) added.....................................12-30400 1.6049-4 (b)(5) revised.........................................12-23394 1.6049-5 (b)(12) and (f) amended................................12-23394 1.6049-6 (e)(4) revised; (e)(5) amended.........................12-23394 [[Page 38]] 1.6049-8 Heading and (a) revised................................12-23395 1.7874-1 (e) revised; (g) amended...............................12-34791 1.7874-1T Removed...............................................12-34791 1.7874-2 Added..................................................12-34791 1.7874-2T Removed...............................................12-34797 1.7874-3T Added.................................................12-34787 20 Authority citation amended...................................12-36156 20.2001-2T Added................................................12-36156 20.2010-0T Added................................................12-36156 20.2010-1T Added................................................12-36157 20.2010-2T Added................................................12-36157 20.2010-3T Added................................................12-36160 25 Authority citation amended...................................12-36161 25.2505-0T Added................................................12-36161 25.2505-1T Added................................................12-36161 25.2505-2T Added................................................12-36161 31.3402(t)-0 Removed............................................12-24611 31.3402(t)-1 Removed............................................12-24611 31.3402(t)-2 Removed............................................12-24611 31.3402(t)-3 Removed............................................12-24611 31.3402(t)-4 Removed............................................12-24611 31.3402(t)-5 Removed............................................12-24611 31.3402(t)-6 Removed............................................12-24611 31.3402(t)-7 Removed............................................12-24611 31.3406(g)-1 (d) revised........................................12-23395 31.3406(g)-2 (h) and (i) removed................................12-24611 31.6011(a)-4 (b)(4), (5) and (d) revised; (b)(6) removed.....................................................12-24611 31.6051-5 Removed...............................................12-24612 31.6071(a)-1 (a)(3)(i) revised; (g) removed.....................12-24612 31.6302-1 (e)(1)(iii)(C) and (n) revised; (e)(1)(iii)(E) removed......................................12-24612 31.6302-4 (b)(4), (5) and (e) revised; (b)(6) removed.....................................................12-24612 301.7701-2 (c)(2)(vi) and (e)(9) added..........................12-37807 301.7701-2T (a) through (e)(4) revised; (e)(9) added.......................................................12-37807 Correctly revised.............................................12-43158 602.101 (b) table amended (OMB numbers)....12-26181, 12-30400, 12-36163, 12-36916 Proposed Rules: 1............12-22515, 12-22516, 12-24657, 12-27669, 12-31783, 12-31786, 12-34884, 12-34887, 12-36228, 12-36229, 12-37349, 12-37352, 12- 38148, 12-37837, 12-37838, 12-39452, 12-39655, 12-42462 20..............................................................12-36229 25..............................................................12-36229 31..............................................................12-24660 40..............................................................12-22691 46..............................................................12-22691 53..............................................................12-23429 301...............................12-25378, 12-37352, 12-37838, 12-42462