[List of CFR Sections Affected (LSA), August 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.....16-20882, 16-24483, 16-36797, 16-42489,
16-44512, 16-46591, 16-55137
Technical correction......................16-24702, 16-40810, 16-57459
1.50-1 Revised..................................................16-47704
1.50-1T Added...................................................16-47704
1.83-2 (c) revised; (g) added...................................16-48708
1.108-9 Added...................................................16-37507
1.141-0 Amended.................................................16-46591
1.141-1 (a) revised.............................................16-46592
1.141-15 (l)(2) redesignated as (l)(3); new (l)(2)
and (n) added; new (l)(3) amended...........................16-46592
1.148-0 Amended.................................................16-46592
1.148-1 (c)(4)(i)(B)(1) and (ii) revised;
(c)(4)(i)(B)(2) and (3) amended;
(c)(4)(i)(B)(4) added.......................................16-46592
1.148-2 (e)(3) heading and (i) revised..........................16-46593
1.148-3 (d)(1)(iv) revised; (d)(4) added; (j)
Example 2 amended...........................................16-46593
1.148-4 (h)(3)(iv)(B) through (E) redesignated as
(h)(3)(iv)(E) through (H); new (h)(3)(iv)(B),
(C), (D),

[[Page 54]]

(4)(i)(C)(1), (2) and (iv) added; (a),
(b)(3)(i), (h)(2)(v) heading, introductory
text, (viii), (3)(iv)(A), new (E) and new (G)
revised; (h)(2)(ii)(A), (v)(B), (vi), new
(3)(iv)(F), new (H) and (4)(i)(C) amended...................16-46593
1.148-5 (c)(3), (d)(2), (3), (6)(iii)(A)(1) and
(6) revised; (d)(6)(i) and (e)(2)(ii)(B)
amended.....................................................16-46595
1.148-6 (d)(3)(iii)(A) amended; (d)(4)(iii)
removed.....................................................16-46597
1.148-7 (c)(3)(v) and (i)(6)(ii) revised........................16-46597
1.148-8 (d) revised.............................................16-46597
1.148-10 (a)(4) and (e) amended; (e) heading
revised.....................................................16-46597
1.148-11 (d)(1)(i) through (vi) redesignated as
(d)(1)(i)(A) through (F); (d)(1) heading, new
(i)(B), (D), (F) and (l) revised; (d)(1)(i)
introductory text, new (ii) and (k) added...................16-46597
(l)(2) and (3) correctly amended..............................16-57459
1.150-1 (a)(2)(iii) and (f) added; (b) amended;
(c)(2) revised..............................................16-46598
1.150-2(d)(3) (a) amended; (d)(3) and (j)(1)
revised; (j)(3) added.......................................16-46598
1.304-6 Added...................................................16-20882
1.304-7T (f) correctly revised..................................16-40810
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.....................................................16-36797
1.337(d)-7T Added...............................................16-36797
(f)(3)(iii) correctly revised.................................16-41800
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...................................16-20883
1.367(a)-3T Added...............................................16-20883
(k) correctly revised.........................................16-40810
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..................................16-20883
(b)(1)(i)(B)(2), (ii)(A), (2)(i)(A), (B), (C),
(3)(i) and (d)(2) Example correctly amended.................16-40811
1.367(b)-4T Revised.............................................16-20883
(d)(1) correctly amended......................................16-40811
1.382-1 Introductory text revised; amended......................16-24483
1.382-12 Added..................................................16-24483
1.402A-1 Amended................................................16-31166
1.432(e)(9)-1 Added.............................................16-25557
(d)(8) revised................................................16-27015
1.432(e)(9)-1T Removed..........................................16-25573
1.446-7 Added...................................................16-44512
1.506-1T Added..................................................16-45011
1.833-1 Revised.................................................16-40520
1.856-3 (d) revised.............................................16-59860
1.856-10 Added..................................................16-59860
1.955A-3 (e) heading revised; CFR correction....................16-18749
1.956-2 (a)(4), (5) and (i) added; (d)(2) revised
16-20886
1.956-2T (a)(4), (c)(5), (i) and (j) added; (d)(2)
revised.....................................................16-20886
(a)(4)(iii) Examples 3 and 4 correctly amended
16-40811
Regulation at 81 FR 40811 removed.............................16-46832
(a)(4)(iv) Examples 3 and 4 correctly amended.................16-46833
1.1288-1 Added..................................................16-24484
1.1445-5 (b)(3)(ii)(A) correctly amended........................16-24484
1.5000C-0 Undesignated center heading and section
added.......................................................16-55137
1.5000C-1 Added.................................................16-55138
1.5000C-2 Added.................................................16-55138
1.5000C-3 Added.................................................16-55138
1.5000C-4 Added.................................................16-55138
1.5000C-5 Added.................................................16-55138
1.5000C-6 Added.................................................16-55138
1.5000C-7 Added.................................................16-55138
1.6038-4 Added..................................................16-42489
1.6045-1 (n)(4) correctly amended...............................16-24702
(c)(3)(vi) revised............................................16-44515
1.6045A-1 (b)(3)(ix) and (4)(iii) correctly
amended.....................................................16-24702
1.6049-9 (c) correctly amended..................................16-24702
1.7701(l)-4T Added..............................................16-20888
(a) and (g) Examples 3 and 11 correctly amended
16-40811
1.7874-1 (f) and (g) redesignated as (g) and (h);
(h) further redesignated as (h)(1);

[[Page 55]]

(c)(2)(iii), new (f), new (h) heading and (2)
added; new (h)(1) heading revised; new (h)(1)
amended.....................................................16-20894
1.7874-1T Added.................................................16-20894
(i) correctly revised.........................................16-40811
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.....................................................16-20894
1.7874-2T Added.................................................16-20895
(c)(4)(iii) and (m) correctly revised.........................16-40811
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.......................................................16-20896
1.7874-3T Added.................................................16-20896
(g) correctly revised.........................................16-40811
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.................16-20897
1.7874-6T Added.................................................16-20898
(f)(3) and (i) correctly revised..............................16-40811
1.7874-7T Added.................................................16-20900
(g) Example 2 correctly amended; (i) correctly
revised.....................................................16-40811
1.7874-8T Added.................................................16-20902
(h) Examples 1, 2 and 3 correctly amended; (j)
correctly revised...........................................16-40812
(h) Example 3 correctly amended...............................16-46833
1.7874-9T Added.................................................16-20904
(e)(1) and (h) correctly revised; (f) Example
correctly amended...........................................16-40812
1.7874-10T Added................................................16-20905
(d)(2) and (j) correctly revised..............................16-40812
1.7874-11T Added................................................16-20907
(b)(1), (2) and (g) correctly revised.........................16-40812
1.7874-12T Added................................................16-20908
(c) correctly revised.........................................16-40812
53.4944-3 (a)(2)(ii) amended; (b) Examples 11
through 19 and (c) added....................................16-24017
300.13 (b) added; (d) revised...................................16-52767
300.13T Removed.................................................16-52767
301 Authority citation amended..............16-25334, 16-27322, 16-51797
Technical correction..........................................16-45012
301.6114-1 (c)(1)(ix) added; (e) revised........................16-55145
301.6708-1 Added................................................16-25334
301.7602-1 (b)(3) added; (d) revised............................16-45414
301.7602-1T Removed.............................................16-45414
301.7701-2 (c)(2)(iv)(C)(2) revised; (e)(8) added
16-26694
301.7701-2T Added...............................................16-26694
(e)(8)(ii) correctly revised..................................16-43488
301.7705-1T Added...............................................16-27322
301.7705-2T Added...............................................16-27322
301.9100-22T Added..............................................16-51797
602 Technical correction........................................16-45012
602.101 (b) table amended (OMB numbers).....16-27328, 16-45012, 16-55145

Proposed Rules:

1............16-20587, 16-20588, 16-20912, 16-21795, 16-28784, 16-35275,
16-36816, 16-38020, 16-38637, 16-40226, 16-40548, 16-40569, 16-
43567, 16-44557, 16-45088, 16-46004, 16-47739, 16-50657, 16-
50671, 16-51413
25..............................................................16-51413
31..............................................................16-27360
46..............................................................16-38020
54....................................................16-38020, 16-47741
57..............................................................16-38020
300.............................................................16-56543
301..........16-26763, 16-27360, 16-28784, 16-38020, 16-38637, 16-44557,
16-47534, 16-50657, 16-50671, 16-51835