[List of CFR Sections Affected (LSA), June 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..................20882, 24483, 36797, 42489 Technical correction......................................24702, 40810 1.108-9 Added......................................................37507 1.304-6 Added......................................................20882 1.304-7T (f) correctly revised.....................................40810 1.337(d)-7 (b)(4), (c)(6) and (f) redesignated as (b)(5), (c)(7) and (g); (a)(1), (b)(2)(iii), (c)(1) and new (g)(2) revised; (a)(2)(vi), (vii), new (b)(4), new (c)(6) and new (f) added; (b)(1)(ii), (d)(2)(iii) and new (g)(1) amended........................................................36797 1.337(d)-7T Added..................................................36797 (f)(3)(iii) correctly revised....................................41800 1.367(a)-3 (c)(11) redesignated as (c)(11)(i); (c)(3)(iii)(B) heading and new (11)(i) heading revised; (c)(3)(iii)(C), (11) heading and (ii) added; (c)(11)(i) amended......................................20883 1.367(a)-3T Added..................................................20883 (k) correctly revised............................................40810 1.367(b)-4 (a), (b) introductory text and (d)(1) revised; (b)(1)(i)(A)(2) and (B)(2) amended; (b)(1)(i)(C) and (h) added.....................................20883 [[Page 41]] (b)(1)(i)(B)(2), (ii)(A), (2)(i)(A), (B), (C), (3)(i) and (d)(2) Example correctly amended....................40811 1.367(b)-4T Revised................................................20883 (d)(1) correctly amended.........................................40811 1.382-1 Introductory text revised; amended.........................24483 1.382-12 Added.....................................................24483 1.402A-1 Amended...................................................31166 1.432(e)(9)-1 Added................................................25557 (d)(8) revised...................................................27015 1.432(e)(9)-1T Removed.............................................25573 1.833-1 Revised....................................................40520 1.955A-3 (e) heading revised; CFR correction.......................18749 1.956-2 (a)(4), (5) and (i) added; (d)(2) revised 20886 1.956-2T (a)(4), (c)(5), (i) and (j) added; (d)(2) revised........................................................20886 (a)(4)(iii) Examples 3 and 4 correctly amended 40811 1.1288-1 Added.....................................................24484 1.1445-5 (b)(3)(ii)(A) correctly amended...........................24484 1.6038-4 Added.....................................................42489 1.6045-1 (n)(4) correctly amended..................................24702 1.6045A-1 (b)(3)(ix) and (4)(iii) correctly amended........................................................24702 1.6049-9 (c) correctly amended.....................................24702 1.7701(l)-4T Added.................................................20888 (a) and (g) Examples 3 and 11 correctly amended 40811 1.7874-1 (f) and (g) redesignated as (g) and (h); (h) further redesignated as (h)(1); (c)(2)(iii), new (f), new (h) heading and (2) added; new (h)(1) heading revised; new (h)(1) amended........................................................20894 1.7874-1T Added....................................................20894 (i) correctly revised............................................40811 1.7874-2 (l) redesignated as (l)(1); (a), (b) introductory text, (c)(2), (f)(1) introductory text and new (l)(1) heading revised; (b)(5) through (9) redesignated as new (b)(2) through (6); new (b)(7) through (13), (c)(4), (f)(1)(iv), (k)(2) Example 21, (l) heading, (2) added; (b)(2), (3), (4), new (6), (d)(e), (e), (g)(2)(i), (ii), (6), (h)(3)(i), (ii), (4)(ii), (i)(2)(i), (ii), (j)(1), (3), (k)(2) Examples 7, 11 through 16, 19 and 20 and (l) amended........................................................20894 1.7874-2T Added....................................................20895 (c)(4)(iii) and (m) correctly revised............................40811 1.7874-3 (f) redesignated as (f)(1); (a) amended; (b) introductory text, (d)(10) and new (f)(1) heading revised; (b)(4), (f) heading and (2) added..........................................................20896 1.7874-3T Added....................................................20896 (g) correctly revised............................................40811 1.7874-4T (j) Example 3 through Example 8 redesignated as Example 4 through Example 9; (d)(1)(i), (i)(6), (7)(iv) and (k)(1) revised; (j) new Example 3, (9), (10) and (11) added; (c)(1)(i), (ii)(B), (2), (d)(1)(ii), (h), (i)(7)(iii)(C), (j) Examples 1, 2, new Examples 4, 5, 6 and 9, (7) and (8) amended....................20897 1.7874-6T Added....................................................20898 (f)(3) and (i) correctly revised.................................40811 1.7874-7T Added....................................................20900 (g) Example 2 correctly amended; (i) correctly revised........................................................40811 1.7874-8T Added....................................................20902 (h) Examples 1, 2 and 3 correctly amended; (j) correctly revised..............................................40812 1.7874-9T Added....................................................20904 (e)(1) and (h) correctly revised; (f) Example correctly amended..............................................40812 1.7874-10T Added...................................................20905 (d)(2) and (j) correctly revised.................................40812 1.7874-11T Added...................................................20907 (b)(1), (2) and (g) correctly revised............................40812 1.7874-12T Added...................................................20908 (c) correctly revised............................................40812 53.4944-3 (a)(2)(ii) amended; (b) Examples 11 through 19 and (c) added.......................................24017 301 Authority citation amended..............................25334, 27322 301.6708-1 Added...................................................25334 301.7701-2 (c)(2)(iv)(C)(2) revised; (e)(8) added 26694 301.7701-2T Added..................................................26694 301.7705-1T Added..................................................27322 301.7705-2T Added..................................................27322 [[Page 42]] 602.101 (b) amended (OMB numbers)..................................27328 Proposed Rules: 1.........20587, 20588, 20912, 21795, 28784, 35275, 36816, 38020, 38637, 40226, 40548, 40569 31.................................................................27360 46.................................................................38020 54.................................................................38020 57.................................................................38020 301....................................26763, 27360, 28784, 38020, 38637