[List of CFR Sections Affected (LSA), October 2015]
[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.....15-17317, 15-31841, 15-31997, 15-33408,
15-45877, 15-52979, 15-54383, 15-55245, 15-55540
Technical correction...........15-20413, 15-23237, 15-23238, 15-25230,
15-38941, 15-46795, 15-60293, 15-66416
1.41-0 Amended..................................................15-18098
1.41-6 (c), (d)(1), (3) and (e) revised; (j)(4)
and (5) added...............................................15-18098
1.41-6T Added...................................................15-18098
1.45G-0 Amended.................................................15-18098
1.45G-1 (f)(4), (5)(i) and (ii) revised; (g)(4)
and (5) added...............................................15-18098
(f)(5), (g)(4) and (5) correctly revised......................15-23238
1.45G-1T Added..................................................15-18099
1.141-0 Amended.................................................15-65642
1.141-1 (e) added...............................................15-65643
1.141-3 (g)(2)(v) redesignated as (g)(2)(vi); new
(g)(2)(v) added.............................................15-65643
1.141-6 Revised.................................................15-65643
1.141-12 (d)(1) amended; (i)(1), (j) and (k)
Example 8 revised; (d)(3), (4), (5) and (i)(2)
redesignated as (d)(4), (5), (6) and (i)(3);
new (d)(3) and new (i)(2) added.............................15-65644
1.141-13 (d)(1) and (g) Example 5 revised.......................15-65645
1.141-15 Heading, (a), (e) and (i) revised;
(b)(4), (l) and (m) added...................................15-65645
1.145-2 (b)(4) and (5) added; (c)(2) amended....................15-65646
1.150-5 (a)(1) revised..........................................15-65646
1.199-0 Amended.................................................15-51941
1.199-2 (c) revised.............................................15-51941
1.199-2T Added..................................................15-51941
1.199-8 (i)(10) added...........................................15-51941
1.199-8T Added..................................................15-51941
1.269B-1 (c) amended............................................15-56912
1.280C-4 (b)(2) revised; (c) redesignated as
(c)(1); (c)(2) and (3) added................................15-18099
1.280C-4T Added.................................................15-18099
1.337(d)-3T Added...............................................15-33408
(c)(2)(i) and (f)(2)(ii) correctly revised....................15-38940
1.338-1 (b)(2)(viii) amended....................................15-17318
1.367(a)-1 (d)(4), (5), (g)(1), (2) and (3)
revised; (e) and (f) added; (g)(4) amended..................15-56912
1.367(a)-1T (e) and (f) revised.................................15-56912
1.368-2 (m) added...............................................15-56912
1.381(b)-1 (a)(1) amended.......................................15-56915
1.382-3 (j)(17) revised.........................................15-31997
1.382-3T Removed................................................15-31998
1.430(a)-1 Added................................................15-54383
1.430(f)-1 (b)(5) heading, (ii), (d)(1)(i)(B)
heading and (2) removed; (b)(5)(i) and
(d)(1)(i)(B)(1) redesignated as (b)(5) and
(d)(1)(i)(B); new (b)(5) heading and new
(d)(1)(i)(B) heading revised; new (b)(5), new
(d)(1)(i)(B), (f)(1)(i), (2)(i) and (3)(i)
amended; (f)(1)(iii) added..................................15-54389
1.430(h)(2)-1 (b)(2) revised....................................15-54390
1.430(j)-1 Added................................................15-54390
1.432(e)(9)-1T Added............................................15-35215
(g)(1)(v) correctly amended...................................15-46795
(h)(2) revised; (h)(3)(iv), (v), (7) and (8)
added.......................................................15-52975
1.436-1 (h)(4)(iii)(C)(7) and (8) amended;
(h)(4)(iii)(C)(9) added.....................................15-54400
1.446-3 (j) redesignated as (j)(1); (g)(4), (6)
Examples 2, 3, 4 and new (j)(1) heading
revised; (j)(2) and (k) added...............................15-26440
(k) correctly removed.........................................15-34051
1.446-3T Added..................................................15-26440
(j)(2) correctly revised......................................15-61308
1.482-0 Amended.................................................15-55540

[[Page 68]]

1.482-1 (f)(2)(i) and (ii)(B) revised; (j)(7)
added.......................................................15-55541
1.482-1T Added..................................................15-55541
1.508-1T Correctly added........................................15-21170
1.706-0 Added...................................................15-45877
1.706-1 (c)(3) removed; (c)(4) redesignated as new
(c)(3); (a)(2), (b)(6)(iii), (v)(B), (D) and
(c)(3) amended; (b)(6)(v)(A), (C), (c)(2) and
(d) revised; new (c)(4) added...............................15-45877
1.706-4 Added...................................................15-45878
1.706-5 Added...................................................15-45883
1.732-1 (c)(1) and (5) revised..................................15-33411
1.732-1T Added..................................................15-33411
(c)(5)(ii) correctly amended..................................15-38941
1.851-3 Revised.................................................15-55245
1.851-5 Revised.................................................15-55245
1.871-14 (h) and (i) redesignated as (i) and (j);
new (h) and (j)(3) added....................................15-56879
1.871-15 (d)(1) introductory text, (i) through
(iv) and (o) redesignated as (d)(1)(i), (A)
through (D) and (r)(2); new (r)(2) heading
revised; new (d)(1)(i) and new (r)(2) amended;
(a), (b), (c), new (d)(1) introductory text,
(ii), (2), (e) through (q), (r)(1) and (3)
added.......................................................15-56879
1.871-15T Added.................................................15-56885
1.954-2 (c)(1)(i), (iv), (2)(ii), (d)(1)(i), (ii)
and (2)(ii) revised; (c)(2)(iii)(E), (viii),
(d)(2)(iii)(E), (v) and (j) added...........................15-52979
1.954-2T Added..................................................15-52980
(a)(1) through (c)(1) introductory text,
(c)(2)(iii) introductory text through (D),
(3), (d)(1) introductory text and (2)(iii)
introductory text through (D) correctly
revised; (j) correctly amended..............................15-66416
1.956-1 (b)(4), (5), (f), (g)(1), (2) and (3)
added; (e)(6)(vii) redesignated as (g)(4) and
revised.....................................................15-52981
(g) introductory text through (3) correctly
revised.....................................................15-66416
1.956-1T (b)(4) revised; (b)(5), (e)(6), (g) and
(h) added...................................................15-52981
(b)(4)(ii) and (g)(1) correctly revised;
(b)(4)(iv) Example 1 and Example 3 correctly
amended.....................................................15-66416
1.956-2T (b)(1)(xi), (f) and (g) revised........................15-26442
1.988-5 (a)(6)(ii) and (9)(iv) Example 11 added;
(a)(10)(iv) revised.........................................15-53733
(a)(9)(iv) Examples 4 and 5 amended...........................15-53735
1.988-5T Removed................................................15-53735
1.1001-1 (f)(4) amended.........................................15-48250
Regulation at 80 FR 48250 eff. date corrected.................15-55543
1.1014-5 (a)(1) amended; (c) redesignated as (d);
new (c) added; new (d) Examples 7 and 8 added
15-48250
Regulation at 80 FR 48250 eff. date corrected.................15-55543
1.1441-1 (b)(4)(xxi) redesignated as (b)(4)(xxiv);
new (b)(4)(xxi), (xxii), (xxiii),
(e)(3)(ii)(E), (6) and (f)(4) added.........................15-56888
1.1441-1T (e)(3)(ii)(E) redesignated as
(e)(3)(ii)(F); new (e)(3)(ii)(E) and (6)
added; (e)(5)(i) revised; (f)(3) and (g)
amended.....................................................15-56889
1.1441-2 (e)(8) added; (f) amended..............................15-56890
1.1441-3 (h)(1) amended; (h)(2) redesignated as
(h)(3); new (h)(2) added; new (h)(3) revised
15-56890
1.1441-7 (a)(3) Example 7 added; (a)(4) amended.................15-56890
1.1461-1 (c)(2)(i)(M), (N), (ii)(J) and (K)
redesignated as (c)(2)(i)(N), (O), (ii)(K) and
(L); new (c)(2)(i)(M) and (ii)(J) added.....................15-56890
1.1473-1 (a)(4)(viii) added; (f) amended........................15-56890
1.1502-77 Redesignated as 1.1502-77B; new 1.1502-
77 added....................................................15-17318
(c)(1) and (g) correctly amended..............................15-23237
1.1502-77A (e)(2), (3), (4) and (iii) amended; (g)
heading revised.............................................15-17318
1.1502-77B Redesignated from 1.1502-77; heading
and (h)(1)(i) revised; undesignated center
heading added...............................................15-17318

[[Page 69]]

1.1502-78 (a), (b)(1) and (c) amended...........................15-17324
1.6033-2 (k)(4) correctly revised...............................15-25230
1.6045A-1T (f) correctly amended................................15-31996
1.6081-8 Revised; eff. 7-1-16...................................15-48435
1.6081-8T Added; eff. 7-1-16....................................15-48435
1.7874-3 Added..................................................15-31841
1.7874-3T Removed...............................................15-31841
20 Authority citation amended...................................15-34284
20.2001-2 Added.................................................15-34284
20.2001-2T Removed..............................................15-34285
20.2010-0 Added.................................................15-34285
20.2010-0T Removed..............................................15-34285
20.2010-1 Added.................................................15-34285
20.2010-1T Removed..............................................15-34285
20.2010-2 Added.................................................15-34285
20.2010-2T Removed..............................................15-34288
20.2010-3 Added.................................................15-34288
20.2010-3T Removed..............................................15-34290
25 Authority citation amended...................................15-34290
25.2505-0 Added.................................................15-34290
25.2505-0T Removed..............................................15-34290
25.2505-1 Added.................................................15-34290
25.2505-1T Removed..............................................15-34290
25.2505-2 Added.................................................15-34290
25.2505-2T Removed..............................................15-34292
53 Technical correction.........................................15-25230
53.4942(a)-3 (a)(2) introductory text, (i) and (6)
revised; (f) added..........................................15-57715
53.4945-5 (a)(1), (5), (6)(ii) and (b)(5) revised;
(f)(3) added................................................15-57716
54.4971(c)-1 Added..............................................15-54400
54.9815-2713 (a)(1)(i), (ii) and (iii) added;
(a)(2) through (5), (b) and (c) revised.....................15-41342
54.9815-2713A (a), (b), (c)(1) and (2)(i)
introductory text revised...................................15-41343
54.9815-2713AT Removed..........................................15-41344
54.9815-2713T Removed...........................................15-41344
54.9815-2715 Revised............................................15-34304
300.13 (b) removed..............................................15-66794
300.13T Added...................................................15-66795
301.6402-2 (a)(2), (b)(2), (c) and (d) revised;
(g) added...................................................15-43951
301.6402-3 (a) introductory text, (c) and (f)
revised; (b) removed........................................15-43951
301.6402-4 Revised..............................................15-43951
301.6501(c)-1 (g)(5)(i)(D) correctly amended....................15-23444
602 Technical correction....................15-23238, 15-25230, 15-46795
602.101 (b) table amended (OMB numbers)....15-17324, 15-34292, 15-35220,
15-45883

Proposed Rules:

1............15-18171, 15-20454, 15-22449, 15-22954, 15-23244, 15-25970,
15-26500, 15-26873, 15-28872, 15-33211, 15-33451, 15-33452, 15-
34111, 15-34856, 15-35262, 15-35602, 15-36301, 15-39397, 15-
42439, 15-43652, 15-45466, 15-45905, 15-46882, 15-47430, 15-
48472, 15-50239, 15-50240, 15-50814, 15-51975, 15-51978, 15-
52678, 15-53058, 15-53068, 15-55568, 15-55802, 15-56415, 15-
58229, 15-61332, 15-64378, 15-65670, 15-66485
20..............................................................15-64378
25..........................................15-35602, 15-47430, 15-64378
26..........................................15-35602, 15-47430, 15-64378
28..............................................................15-54447
31..............................................................15-64378
300.............................................................15-66851
301..........15-22449, 15-33211, 15-35602, 15-39397, 15-47430, 15-52231,
15-64378
602...................................................15-22449, 15-39397