[List of CFR Sections Affected (LSA), December 2025]
[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...........30825, 44546, 46761, 57915, 58400
1.42-0 Amended.....................................................46761
1.42-19 (c)(1), (2), (3)(iv), (4), (d)(2), and
(f)(4) added; (f)(1) and (2)(ii) revised.......................46761
1.42-19T Removed...................................................46762
1.59A-2 (e)(3)(vi) amended.........................................59049
1.59A-3 (b)(2)(iv) revised.........................................59049
1.59A-6 (b)(3)(iii) and (iv) added.................................59049
1.59A-10 (a) revised; (c) added....................................59051
1.139E-0 Added.....................................................58400
1.139E-1 Added.....................................................58400
1.139E-2 Added.....................................................58400
1.263A-0 Amended...................................................47582
1.263A-8 (d)(3)(i) revised.........................................47582
1.263A-11 (e) and (f) revised......................................47582
1.263A-15 (a)(6) added.............................................47582
1.401(k)-1 (f)(5)(iii) through (v) added...........................44546
1.403(b)-3 (c)(1) amended..........................................44547
1.403(v)-1 (a)(1) amended; (a)(4) and (e)(1)(iii)
added; (c)(2), (e)(2), and (i) revised.........................44547
1.414(v)-2 Added...................................................44548
1.882-5 (a)(6) revised (temporary).................................57915
1.892-3 Revised (temporary)........................................57915
1.892-3T (a)(4) revised (temporary)................................57915
1.892-4 Added (temporary)..........................................57915
1.892-4T (a), (b), (c)(1)(i), and (ii) revised
(temporary)....................................................57916
1.892-5 Revised (temporary)........................................57916
1.892-5T (a), (b) heading, (1), and (d)(4)
revised; (d)(3) removed (temporary)............................57920
1.1275-6 (f)(12)(iii) added........................................53159
1.6038A-2 (g) amended..............................................59051
1.6045-0 Amended...................................................30825
1.6045-1 Amended...................................................30826
1.6417-1 (c) introductory text, (7), (f), and (q)
revised; (c)(1)(ii) and (2) through (6)
amended........................................................58161
1.7872-5 (b)(7) added..............................................58405
58.4501-0--58.4501-7 (Subpart A) Added.............................53159
58.4501-5 Correction: (b)(11)(ii) and (iii)
amended........................................................59380
58.6011-1 (a) revised..............................................53190
300 Technical correction....................................26765, 26919
300.11 (b) and (d) revised; interim................................46765
300.12 (b) and (d) revised; interim................................21412
300.12 Regulation at 90 FR 21412 eff. date
confirmed......................................................55042
301 Technical correction...........................................33895
301 Authority citation amended.....................................58161
301.7701-1 (a)(3) and (f) revised; (a)(4)
redesignated as (a)(5); new (a)(4) added.......................58161

Proposed Rules:

1.........15673, 20977, 23494, 28946, 37824, 40269, 43165, 45340, 46776,
48422, 48481, 54604, 57928, 57937
54..........................................................23303, 60432
300..................................................21439, 26778, 46777
301.........................................................42551, 57937