[List of CFR Sections Affected (LSA), July 2024]
[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 Correction: Amended..............................................26786
1 Authority citation amended....31626, 34800, 37747, 53251, 54311, 58278
1.25E-0 Added......................................................37747
1.25E-1 Added......................................................37747
1.25E-2 Added......................................................37747
1.25E-3 Added......................................................37747
1.30C-1 Added......................................................53251
1.30C-2 Added......................................................53251
1.30C-3 Added......................................................53251
1.30D-0 Added......................................................37754
1.30D-1 Added......................................................37754
1.30D-2 Added......................................................37754
1.30D-3 Added......................................................37754
1.30D-4 Added......................................................37754
1.30D-5 Added......................................................37754
1.30D-6 Added......................................................37754
1.45-0 Added.......................................................53251
1.45-6 Added.......................................................53251
1.45-7 Added.......................................................53251
1.45-8 Added.......................................................53251
1.45-12 Added......................................................53251
1.45L-3 Added......................................................53270
1.45Q-6 Added......................................................53271
1.45U-3 Added......................................................53271
1.45V-3 Added......................................................53271
1.45Y-3 Added......................................................53272
1.45Z-3 Added......................................................53272
1.48D-6 Correction: Added..........................................29257
1.48C-3 Added......................................................53272
1.72(p)-1 Amended..................................................58906
1.79D-3 Added......................................................53272
1.170A-14 (a) and (j) revised; (k) through (o)
added..........................................................54311
1.170A-16 (c)(3)(iv)(F), (G), and (d)(3)(vii)
amended; (c)(3)(v) and (d)(3)(viii)
redesignated as (c)(3)(vi) and (d)(3)(x); new
(c)(3)(v), new (d)(3)(viii), (ix), and (f)(6)
added; (f)(4) and (g) revised..................................54325
1.367(a)-3 (a)(2)(iv) and (g)(1)(viii) revised.....................58278
1.367(b)-1 (c)(2)(iv)(B), (v), (3)(ii)(A),
(4)(vi), and (vii)(B) amended; (c)(4)(viii)
and (ix) added.................................................58278
1.367(b)-2 (c)(1), (d)(2)(ii), (3)(ii),
(e)(4)(Example 2), (j)(2)(i), and (ii) amended
58279
1.367(b)-3 (g) added...............................................58279
1.367(b)-4 (g) and (h) redesignated as (h) and
(i); (a), (e)(5) Example 2, (f)(3) Example 2,
and new (i) amended; new (g) added.............................58282

[[Page 47]]

1.367(b)-6 (a)(1)(v) and (vi) added................................58283
1.367(b)-10 (a)(3)(ii)(C) added; (b)(2) removed;
(b)(3), (4), and (5) redesignated as new
(b)(2), (3), and (4); (a)(1), (3)(ii)(A), (B),
and new (b)(3) amended; (a)(2)(ii), (iii), new
(b)(2), new (4)(ii), (c), (d), and (e) revised
58283
1.401(a)(9)-0 Revised..............................................58907
1.401(a)(9)-1 Revised..............................................58907
1.401(a)(9)-2 Revised..............................................58907
1.401(a)(9)-3 Revised..............................................58907
1.401(a)(9)-4 Revised..............................................58907
1.401(a)(9)-5 Revised..............................................58907
1.401(a)(9)-6 Revised..............................................58907
1.401(a)(9)-7 Revised..............................................58907
1.401(a)(9)-8 Revised..............................................58907
1.401(a)(9)-9 Amended..............................................58938
1.401(a)(31)-1 Amended.............................................58906
1.401(k)-2 (b)(2)(vi) and (vii)(C) amended.........................58906
1.401(k)-4 (e)(1) amended..........................................58906
1.401(m)-2 (b)(2)(vi)(A) and (3)(iii) amended......................58906
1.402(a)-1 (a)(2) amended..........................................58906
1.402(c)-2 Revised.................................................58939
1.402(c)-3 Removed.................................................58946
1.402A-1 Amended...................................................58906
1.403(b)-6 (e) revised.............................................58946
1.408-8 Revised....................................................58948
1.408A-4 Amended...................................................58906
1.408A-6 Amended...................................................58906
1.409A-2 (b)(2)(ii)(B)(5) amended..................................58906
1.411(b)(5)-1 (d)(4)(iii) amended..................................58906
1.430(h)(3)-2 (a) and (d)(2)(ii)(B) amended;
(d)(4)(iii) and (g) revised....................................61345
1.457-6 (d) revised................................................58951
1.706-0 Table amended..............................................54327
1.706-4 (e)(2)(ix) through (xi) redesignated as
(e)(2)(x) through (xii); new (e)(2)(ix) added;
(g) revised....................................................34800
1.706-4 (e)(2)(xiii) added; (e)(3) revised.........................54327
1.897-1 (a)(2) revised; (c)(2)(i) removed; (c)(3),
(4), (k), and (n) added; (l) revised...........................31626
1.897-2 (c) removed; (h)(3) revised; (e) revised
31632
1.897-9T (c)(3)(i) revised; (e) amended............................31632
1.1001-1 Amended...................................................56543
1.1001-7 Added.....................................................56543
1.1012-1 (h) through (j) added.....................................56545
1.1061-1 Correction: (a) amended...................................50525
1.1061-1 Correction: (c)(3)(v)(A) and (6)(i)(C)
amended; (c)(3)(v)(B) introductory text,
(6)(i)(C) heading, and (d)(3) revised..........................50525
1.1061-3 Correction: (b)(5)(ii), (9)(ii), (ii)
introductory text, (c)(1)(i)(C)(2), (D),
(iii)(C), and (iii) amended; (b)(9)(i)(B) and
(ii)(B) revised................................................50525
1.1061-4 Correction: (f)(1) amended; (f)(2)(i),
(ii), and (3) revised..........................................50525
1.1061-6 Correction: (c)(1)(i) amended.............................50526
1.1223-3 Correction: (f)(10) amended...............................50526
1.1248-1 (a)(1) amended............................................58285
1.1248-1 (c)(3) heading (i), and (ii) introductory
text revised; (d)(5) added; (i) amended........................58285
1.6045-0 Added.....................................................56548
1.6045-1 (a), (b), (c)(3), (4), (5)(i), (d)(2),
(4), (5), (6)(i), (ii), (iii)(A), (B), (v),
(7)(i), (ii)(A), (B), (9), (g), (j), (m)(1),
(n)(6)(i), and (q) revised; (c)(8), (d)(6)(x),
(10), (11), (e)(2)(iii), (m)(2)(ii)(C), and
(r) added......................................................56550
1.6045-4 (c)(2)(iv), (h)(2)(iii), (3), and (r)(10)
added; (r) Examples 1 through 9 redesignated
as (r)(1) through (9); (b)(1) heading,
(d)(2)(ii)(A), (g), (h)(1), (i)(1), (2),
(3)(ii), (o), and new (r)(7) revised;
(c)(2)(i), (ii), (iii), (e)(3)(iii)(A), (B),
new (r)(3), new (8), new (9), and (s) amended;
new (r)(5) heading removed.....................................56578
1.6045A-1 (a)(1)(i) amended; (a)(1)(vi) added......................56580
1.6045B-1 (a)(1) introductory text revised; (a)(6)
and (j)(7) added; (j)(5) and (6) amended.......................56580
1.6047-2 (a)(1) and (b)(1) amended.................................58906
1.6050W-1 (a)(2) amended; (c)(5) added; (j)
revised........................................................56580

[[Page 48]]

1.6418-0 Added.....................................................34800
1.6418-1 Added.....................................................34800
1.6418-2 Added.....................................................34800
1.6418-3 Added.....................................................34800
1.6418-4 Added.....................................................34800
1.6418-4T Added....................................................34800
1.6418-5 Added.....................................................34800
26 Authority citation amended......................................37123
26.2642-7 Added....................................................37123
31.3405(c)-1 Amended...............................................58951
31.3406-0 Table amended............................................56582
31.3406(b)(3)-2 Heading revised; (b)(6) and (c)
added..........................................................56582
31.3406(g)-1 (e) and (f) revised...................................56582
31.3406(g)-2 (e) and (h) amended...................................56583
31.6271-1 (h)(3)(iii) revised; (j) amended.........................56583
31.6272-1 (e)(2)(viii) revised; (g) amended........................56583
40.0-1 (a) and (e) revised.........................................55510
40.6011(a)-1 (a)(2)(i) amended; (d) and (e) added
55511
40.6302(c)-3 (e)(1)(iv), (v), and (f) revised;
(e)(1)(vi) added...............................................55511
47 Added...........................................................55511
54.4974-1 Revised..................................................58951
54.4974-2 Removed..................................................58954
54.9801-2 Amended..................................................23410
54.9831-1 (c)(4)(ii)(D) and (iv) added.............................23412
54.9833-1 Revised..................................................23413
58 Added...........................................................55049
300.11 Regulation at 88 FR 68459 confirmed.........................42363
301 Correction: Amended............................................26786
301 Authority citation amended.....................................37774
301.6213-2 Added...................................................37774
301.9100-2 (f) added...............................................37127
301.9100-3 (g) added...............................................37127
602.101 (b) table amended..........................................37127

Proposed Rules:

1.........22971, 24396, 25550, 25551, 25980, 39440, 42404, 43349, 47792,
51476, 51863, 57111, 58305, 58306, 58644, 59864
31.................................................................54742
53.................................................................28690
54.................................................................22971
58...................................................25829, 25980, 58306
301..................................................22971, 43349, 54746