[List of CFR Sections Affected (LSA), January 2016]
[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...17317, 31841, 31997, 33408, 45877, 52979,
54383, 55245, 55540
Technical correction.........20413, 23237, 23238, 25230, 38941, 46795,
60293, 66416, 68244, 74678, 75946
1.36B-0 Amended....................................................78974
1.36B-1 (e)(1)(i), (ii)(B) and (n) revised.........................78974
1.36B-2 (c)(3)(iv), (v)(A)(4) and (vi) revised; (c)(3)(v)(A)(5),
(6) and (D) Example 9,.........................................78974
1.36B-3 (b)(2), (d), (f)(4), (g)(2), (j)(1) and (3) revised;
(c)(2) and (3) redesignated as (c)(3) and (4); new (c)(2) and
(e) added; (h), (j) and (k) amended............................78975
(d)(2)(i)(A) correctly revised....................................2088
1.36B-6 Added......................................................78976
1.41-0 Amended.....................................................18098
1.41-6 (c), (d)(1), (3) and (e) revised; (j)(4) and (5) added......18098
1.41-6T Added......................................................18098
1.45G-0 Amended....................................................18098
1.45G-1 (f)(4), (5)(i) and (ii) revised; (g)(4) and (5) added......18098

[[Page 30]]

(f)(5), (g)(4) and (5) correctly revised.........................23238
1.45G-1T Added.....................................................18099
1.141-0 Amended....................................................65642
1.141-1 (e) added..................................................65643
1.141-3 (g)(2)(v) redesignated as (g)(2)(vi); new (g)(2)(v) added
65643
1.141-6 Revised....................................................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....................65644
1.141-13 (d)(1) and (g) Example 5 revised..........................65645
1.141-15 Heading, (a), (e) and (i) revised; (b)(4), (l) and (m)
added..........................................................65645
(l)(1) correctly revised.........................................74678
1.145-2 (b)(4) and (5) added; (c)(2) amended.......................65646
1.150-5 (a)(1) revised.............................................65646
1.199-0 Amended....................................................51941
1.199-2 (c) revised................................................51941
1.199-2T Added.....................................................51941
1.199-8 (i)(10) added..............................................51941
1.199-8T Added.....................................................51941
1.269B-1 (c) amended...............................................56912
1.280C-4 (b)(2) revised; (c) redesignated as (c)(1); (c)(2) and
(3) added......................................................18099
1.280C-4T Added....................................................18099
1.337(d)-3T Added..................................................33408
(c)(2)(i) and (f)(2)(ii) correctly revised.......................38940
1.338-1 (b)(2)(viii) amended.......................................17318
1.367(a)-1 (d)(4), (5), (g)(1), (2) and (3) revised; (e) and (f)
added; (g)(4) amended..........................................56912
1.367(a)-1T (e) and (f) revised....................................56912
1.368-2 (m) added..................................................56912
(m)(4) Example 5 and Example 7 correctly amended.................76205
1.381(b)-1 (a)(1) amended..........................................56915
1.382-3 (j)(17) revised............................................31997
1.382-3T Removed...................................................31998
1.411(a)(13)-1 (d)(3)(i), (4)(ii)(A) and (C) amended...............70683
(e)(2)(ii) revised...............................................70684
1.411(b)(5)-1 (b)(1)(ii)(F), (iii), (2)(i), (d)(1)(iv)(A),
(e)(2)(ii)(B)(1) and (3)(ii)(D) amended; (d)(1)(iv)(E),
(e)(3)(vi) and (vii) added; (f)(2)(i)(B) revised...............70684
1.430(a)-1 Added...................................................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...................54389
1.430(h)(2)-1 (b)(2) revised.......................................54390
1.430(j)-1 Added...................................................54390
1.432(e)(9)-1T Added...............................................35215
(g)(1)(v) correctly amended......................................46795
(h)(2) revised; (h)(3)(iv), (v), (7) and (8) added...............52975
1.436-1 (h)(4)(iii)(C)(7) and (8) amended; (h)(4)(iii)(C)(9) added
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...........26440
(k) correctly removed............................................34051
1.446-3T Added.....................................................26440
(j)(2) correctly revised.........................................61308
1.482-0 Amended....................................................55540
1.482-1 (f)(2)(i) and (ii)(B) revised; (j)(7) added................55541
1.482-1T Added.....................................................55541
1.508-1T Correctly added...........................................21170
1.509(a)-4 (i)(4)(ii)(C), (5)(ii)(A), (D), (iii)(D) Examples 1
through 4, (6)(iv) and (7)(ii) amended; (i)(5)(ii)(B), (C),
(8) and (l) revised............................................79686
1.509(a)-4T Removed................................................79687
1.706-0 Added......................................................45877
Correctly amended................................................68243
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..................45877
(c)(2)(ii) correctly revised.....................................68243
1.706-2 Heading correctly revised..................................68243
1.706-3 Heading correctly revised..................................68243
1.706-4 Added......................................................45878

[[Page 31]]

(a)(2), (3) and (4) introductory text correctly revised; (g)
correctly amended................................................68243
(a)(4) Examples (iii) through (viii), (c)(4) Examples 1 and 2,
(d)(2) Examples (i) through (iv) and (e)(4) Examples 1 through 6
correctly amended................................................68244
1.706-5 Added......................................................45883
1.732-1 (c)(1) and (5) revised.....................................33411
1.732-1T Added.....................................................33411
(c)(5)(ii) correctly amended.....................................38941
1.851-3 Revised....................................................55245
1.851-5 Revised....................................................55245
1.871-14 (h) and (i) redesignated as (i) and (j); new (h) and
(j)(3) added...................................................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..............................56879
(i)(4) Example 1 and Example 2 correctly amended; (r)(1) and (3)
correctly revised; (r)(4) correctly added........................75946
1.871-15T Added....................................................56885
(h)(7) Example (iv) correctly amended; (h)(7) Example (viii)
correctly added..................................................75946
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..........................................................52979
1.954-2T Added.....................................................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................................................66416
1.956-1 (b)(4), (5), (f), (g)(1), (2) and (3) added; (e)(6)(vii)
redesignated as (g)(4) and revised.............................52981
(g) introductory text through (3) correctly revised..............66416
1.956-1T (b)(4) revised; (b)(5), (e)(6), (g) and (h) added.........52981
(b)(4)(ii) and (g)(1) correctly revised; (b)(4)(iv) Example 1
and Example 3 correctly amended..................................66416
1.956-2T (b)(1)(xi), (f) and (g) revised...........................26442
1.988-5 (a)(6)(ii) and (9)(iv) Example 11 added; (a)(10)(iv)
revised........................................................53733
(a)(9)(iv) Examples 4 and 5 amended..............................53735
1.988-5T Removed...................................................53735
1.1001-1 (f)(4) amended............................................48250
Regulation at 80 FR 48250 eff. date corrected....................55543
1.1014-5 (a)(1) amended; (c) redesignated as (d); new (c) added;
new (d) Examples 7 and 8 added.................................48250
Regulation at 80 FR 48250 eff. date corrected....................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..........................................................56888
Second (e)(3)(ii)(E) correctly removed; (e)(3)(ii)(F) correctly
added............................................................75946
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........................................................56889
(f)(3) correctly amended.........................................75946
1.1441-2 (e)(8) added; (f) amended.................................56890
1.1441-3 (h)(1) amended; (h)(2) redesignated as (h)(3); new (h)(2)
added; new (h)(3) revised......................................56890
1.1441-7 (a)(3) Example 7 added; (a)(4) amended....................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..................................................56890
(c)(2)(iii) correctly amended....................................75946
1.1473-1 (a)(4)(viii) added; (f) amended...........................56890
1.1502-77 Redesignated as 1.1502-77B; new 1.1502-77 added..........17318

[[Page 32]]

(c)(1) and (g) correctly amended.................................23237
1.1502-77A (e)(2), (3), (4) and (iii) amended; (g) heading revised
17318
1.1502-77B Redesignated from 1.1502-77; heading and (h)(1)(i)
revised; undesignated center heading added.....................17318
1.1502-78 (a), (b)(1) and (c) amended..............................17324
1.6011-8 (a) revised...............................................78977
1.6033-2 (k)(4) correctly revised..................................25230
1.6045A-1T (f) correctly amended...................................31996
1.6081-8 Revised; eff. 7-1-16......................................48435
1.6081-8T Added; eff. 7-1-16.......................................48435
1.7874-3 Added.....................................................31841
1.7874-3T Removed..................................................31841
20 Authority citation amended......................................34284
20.2001-2 Added....................................................34284
20.2001-2T Removed.................................................34285
20.2010-0 Added....................................................34285
20.2010-0T Removed.................................................34285
20.2010-1 Added....................................................34285
20.2010-1T Removed.................................................34285
20.2010-2 Added....................................................34285
20.2010-2T Removed.................................................34288
20.2010-3 Added....................................................34288
20.2010-3T Removed.................................................34290
25 Authority citation amended......................................34290
25.2505-0 Added....................................................34290
25.2505-0T Removed.................................................34290
25.2505-1 Added....................................................34290
25.2505-1T Removed.................................................34290
25.2505-2 Added....................................................34290
25.2505-2T Removed.................................................34292
53 Technical correction............................................25230
53.4942(a)-3 (a)(2) introductory text, (i) and (6) revised; (f)
added..........................................................57715
53.4945-5 (a)(1), (5), (6)(ii) and (b)(5) revised; (f)(3) added....57716
54 Authority citation amended......................................72238
54.4971(c)-1 Added.................................................54400
54.9801-2 Amended..................................................72238
54.9801-3 Heading and (a)(1) revised...............................72238
54.9815-1251 Added.................................................72238
54.9815-1251T Removed..............................................72243
54.9815-2704 Added.................................................72243
54.9815-2704T Removed..............................................72243
54.9815-2711 Added.................................................72243
54.9815-2711T Removed..............................................72244
54.9815-2712 Added.................................................72244
54.9815-2712T Removed..............................................72245
54.9815-2713 (a)(1)(i), (ii) and (iii) added; (a)(2) through (5),
(b) and (c) revised............................................41342
54.9815-2713A (a), (b), (c)(1) and (2)(i) introductory text
revised........................................................41343
54.9815-2713AT Removed.............................................41344
54.9815-2713T Removed..............................................41344
54.9815-2714 Added.................................................72245
54.9815-2714T Removed..............................................72246
54.9815-2715 Revised...............................................34304
54.9815-2719 Added.................................................72246
54.9815-2719A Added................................................72252
54.9815-2719AT Removed.............................................72256
54.9815-2719T Removed..............................................72256
300.13 (b) removed.................................................66794
300.13T Added......................................................66795
301.6402-2 (a)(2), (b)(2), (c) and (d) revised; (g) added..........43951
301.6402-3 (a) introductory text, (c) and (f) revised; (b) removed
43951
301.6402-4 Revised.................................................43951
301.6501(c)-1 (g)(5)(i)(D) correctly amended.......................23444
602 Technical correction......................23238, 25230, 46795, 68244
602.101 (b) table amended (OMB numbers).......17324, 34292, 35220, 45883

Proposed Rules:

1.........18171, 20454, 22449, 22954, 23244, 25970, 26500, 26873, 28872,
33211, 33451, 33452, 34111, 34856, 35262, 35602, 36301, 39397,
42439, 43652, 45466, 45905, 46882, 47430, 48472, 50239, 50240,
50814, 51975, 51978, 52678, 53058, 53068, 55568, 55802, 56415,
58229, 61332, 64378, 65670, 66485, 68288, 68794, 71769, 72649,
75956, 79795
....................194, 882, 1364, 1592, 3069, 4221, 4599, 4605, 4976
20.................................................................64378
..................................................................1364
25...................................................35602, 47430, 64378
..................................................................1364
26...................................................35602, 47430, 64378
..................................................................1364
28.................................................................54447
31.................................................................64378
..................................................................1364

[[Page 33]]

300................................................................66851
301......................22449, 33211, 35602, 39397, 47430, 52231, 64378
..................................................................1364
602.........................................................22449, 39397