[List of CFR Sections Affected (LSA), January 2013] [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, 12-45483 Technical correction................................12-41048, 12-50373 Authority citation amended.............................13-667, 13-5899 Technical correction...........................................13-3325 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 1.45D-0 Amended.................................................12-59546 1.45D-1 (c)(1)(iii), (3)(ii) introductory text and (d)(1)(i) revised; (h)(1) amended; (c)(8), (d)(10) and (h)(4) added...12-59546 1.61-21 (g)(14)(i) and (ii) revised; (g)(14)(iii) added.........12-45483 1.162-3T (j) revised............................................12-74584 1.162-4T (c) revised............................................12-74584 1.162-11T (c) revised...........................................12-74584 1.163-11 Added..................................................12-26699 1.163-11T Removed...............................................12-26699 1.165-2T (d) revised............................................12-74584 1.167(a)-4T (b)(1), (2) heading and introductory text revised...12-74584 1.167(a)-7T (f) revised.........................................12-74584 1.167(a)-8T (h) revised.........................................12-74584 1.168(i)-0 Amended..............................................12-75016 1.168(i)-1 (l)(2) and (3) revised...............................12-75016 1.168(i)-1T (m)(1) revised; (m)(2) and (3) redesignated as (m)(3) and (4); new (m)(2) added; new (m)(3) amended...............12-74585 [[Page 29]] 1.168(i)-7T (e)(1) revised; (e)(2) and (3) redesignated as (e)(3) and (4); new (e)(2) added...................................12-74585 1.168(i)-8T (i)(1) revised; (i)(2) and (3) redesignated as (i)(3) and (4); new (i)(2) added...................................12-74585 1.171-2T Added....................................................13-667 1.171-3 (b) amended...............................................13-668 1.181-0 Amended.................................................12-72924 1.181-0T Removed................................................12-72924 1.181-1 (a)(1)(ii), (6), (b)(1)(ii), (2)(vi) and (c)(2) revised 12-72924 1.181-1T Removed................................................12-72924 1.181-6 Revised.................................................12-72924 1.181-6T Removed................................................12-72924 1.263(a)-0T Amended.............................................12-74585 1.263(a)-1T (g) revised.........................................12-74585 1.263(a)-2T (k) revised.........................................12-74585 1.263(a)-3T (p) revised.........................................12-74585 1.263(a)-6T (c) revised.........................................12-74586 1.263A-1T (m)(2) revised; (m)(3) redesignated as (n)............12-74586 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 1.274-9 Added...................................................12-45483 1.274-10 Added..................................................12-45483 1.304-4 Revised.................................................12-75845 1.304-4T Removed................................................12-75845 1.411(d)-4 Amended..............................................12-66918 1.509(a)-4 (a)(6), (f)(5) and (l) added; (i) revised............12-76394 1.509(a)-4T Added...............................................12-76399 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 1.704-1 (b)(2)(iii)(e) revised..................................12-76382 1.871-16T (b) correctly amended.................................12-53141 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 1.988-5 (a)(6)(ii) revised; (a)(9)(iv) Example 11 added.........12-54809 1.988-5T Added..................................................12-54810 (i) corrected.................................................12-57013 1.1016-3T (j)(3) revised........................................12-74586 1.1248-1 (b) and (g)(2) revised; (h) removed....................12-24381 1.1248-1T Removed...............................................12-24381 1.1271-0 Amended................................................12-56536 (b) amended.....................................................13-668 1.1273-1 (c)(6) added...........................................12-56536 1.1273-2 (b)(1) and (c)(1) amended; (f) revised.................12-56536 1.1274-3 (b)(4) added...........................................12-56538 1.1275-2 (d)(2)(ii)(C) and (k)(2)(i) amended; (k)(3)(ii)(A), (iii)(A) and (5) revised; (k)(3)(iv) redesignated as (k)(3)(vi); new (k)(3)(iv) and (v) added....................12-56538 1.1275-4 (b)(9)(i)(E) amended...................................12-56538 1.1275-7 (b)(1) and (d)(2)(i) amended; (g) and (h) revised.......................................................13-668 1.1275-7T Removed.................................................13-668 1.1286-2 Amended..................................................13-668 1.1361-4 (a)(8)(iii) added......................................12-37806 1.1361-4T Added.................................................12-37806 1.1471-0 Undesignated center heading and section added........................................................13-5899 1.1471-1 Undesignated center heading, subheading, section and note removed.....................................13-5899 1.1471-1 Added...................................................13-5906 1.1471-2 Added...................................................13-5911 1.1471-3 Added...................................................13-5916 1.1471-4 Added...................................................13-5942 1.1471-5 Added...................................................13-5961 1.1471-6 Added...................................................13-5976 1.1472-1 Added...................................................13-5978 1.1473-1 Added...................................................13-5981 1.1474-1 Added...................................................13-5985 [[Page 30]] 1.1474-2 Added...................................................13-5991 1.1474-3 Added...................................................13-5992 1.1474-4 Added...................................................13-5992 1.1474-5 Added...................................................13-5992 1.1474-6 Added...................................................13-5993 1.1474-7 Added...................................................13-5994 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 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 40.0-1 (a) amended..............................................12-72728 40.6011(a)-1 (a)(2)(i) amended; (c) added.......................12-72728 40.6071(a)-1 (c) revised; (d) added.............................12-72728 40.6091-1 (a) amended...........................................12-72728 40.6302(c)-1 (e)(1)(iv) revised.................................12-72728 46 Heading revised..............................................12-72728 46.0-1 Amended..................................................12-72728 46.0-2 Removed..................................................12-72728 46.4375-1--46.4377-1 (Subpart C) Added..........................12-72728 46.4701-1 (Subpart C) Redesignated as Subpart D.................12-72728 46.4701-1 (Subpart D) Redesignated from Subpart C...............12-72728 48 Authority citation amended...................................12-72934 48.0-1 Amended..................................................12-72934 48.4191-1--48.4191-2 (Subpart L) Added..........................12-72934 48.4216(c)-1 (e) added..........................................12-72938 48.4221-1 (a)(2)(vii) added.....................................12-72938 48.6416(b)(2)-2 (a)(4) added....................................12-72938 53.4943-11 Heading revised; (f) and (g) added...................12-76400 301 Authority citation amended...................................13-5994 301.1474-1 Added.................................................13-5994 301.7216-0 Amended..............................................12-76403 301.7216-0T Removed.............................................12-76403 301.7216-2 (n), (o), (p) and (s) revised........................12-76404 301.7216-2T Removed.............................................12-76406 301.7425-4 (b)(5) Example 1 corrected; CFR correction...........12-64033 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, 12-56538, 12-72736, 12-76400 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, 12- 45520, 12-46987, 12-47787, 12-51496, 12-54482, 12-54862, 12- 57452, 12-59878, 12-60959, 12-63287, 12-64768, 12-66938, 12- 72268, 12-72612, 12-73965, 12-76426 ....................13-218, 13-687, 13-6272, 13-6273, 13-6772, 13-6781 [[Page 31]] 20....................................................12-36229, 12-60960 25....................................................12-36229, 12-60960 31....................................................12-24660, 12-72268 ......................................................13-6056, 13-6273 40....................................................12-22691, 12-47573 46....................................................12-22691, 12-47573 51....................................................12-46653, 12-48111 53....................................................12-23429, 12-58796 54..............................................................12-70620 ................................................................13-218 301...........12-25378, 12-37352, 12-37838, 12-42462, 12-48922, 12-74798 .......................................................13-218, 13-6273