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26 CFR-Continued

53 FR

Page Chapter I—Continued 1.861-16 Redesignated from 1.861– 9A......

....... 35477 1.863-3 (b)(2) Erample (2) amended .....

35506 1.863-31 Added (temporary). 35506 1.864-8T Added (temporary). 22166 1.884-OT Added (temporary).

34050 1.884-1T Added (temporary) 34052 1.884-2T Added (temporary). 34059 1.884–3T Heading added (temporary).

34065 1.884-4T Added (temporary). 34065 (b)(5)(i)(B) and (8)(v) Example (2) corrected ..

.37294 1.884-5T Added (temporary).......... 34070 (b)(2)(i)(B) (1), (2) and (3) cor

rectly revised; (b)(2)(i)(D) (1),

(2), (3), and (d)(6) corrected .......37294 1.892-1 Removed

24061 1.892–1T Added (temporary) 24061 (a) corrected .....

.27595 1.892–2 Removed

24061 1.892-2T Added (temporary). 24061 (a)(3) corrected ....

.27595 1.892-31 Added (temporary) 24062 1.892-4T Added (temporary).. 24063 1.892-51 Added (temporary) 24064 1.892-61 Added (temporary). 24065 1.892-7T Added (temporary).... 24066 1.897-1 (c)(2)(iii)(B), (k), and (n) removed.

16217 1.897-4AT Added (temporary) 16217 1.897-51 Added (temporary).... 16217 (b)(3) (iii), (iv)(A), and (c) (1) and

(2)(iii) Erample (1) corrected .....18022 1.897–6T Added (temporary). 16224

(a)(7) Example (9) corrected .18022 1.897-7T Added (temporary). 16228 1.897–8T Added (temporary). 16229 1.897-9T Added (temporary). 16229 1.9040 Added ......

27010 1.9044 Removed

27010 Added ......

.27011 1.904–5 Removed

27010 Added

.27020 1.9046 Added

27029 1.904-7 Added.

27034 1.904(f)-13T Added..

17462 (a)(4) Erample (2) correctly revised ....

.19775 1.905–2 (d) redesignated from 1.905 4 text......

23613 1.905–3 Removed

23613 1.905-31 Added (temporary).......... 23613 1.9054 Removed; text redesig

nated as 1.905–2(d)............ 23613

as

1989 26 CFR

54 FR

Page Chapter I 1.860D-1T Revised.....

37101 1.860F-4T Revised..

37102 (b)(2) introductory text corrected .....

.43522 1.861-2 (a)(1) amended (temporary).......

31819 1.861-8T (e)(6)(iii) and (8) corrected

17 (e)6)(iii) corrected ..

4275 1.861-9T (b)(1) revised; (b) (6) and

(7) added (temporary)............. 31819 1.861–131 Added (temporary) 31820 1.863–7T Added (temporary). 31673 (d)(2) corrected ........

..39174 1.884-5T Correctly designated .... 10616 1.907–0 Redesignated as 1.907(a)

0A and heading revised ...... 3005 1.907(a)-1 Redesignated as

1.907(a)-1A and heading amend-
ed......

3005 1.907(b)-1 Redesignated

1.907(b)-1A and heading amend-
ed.....

.3005 1.907(b)-2 Redesignated

1.907(b)-2A and heading amend-
ed..............

... 3005 1.907(c)-1 Redesignated

1.907(C)-1A and heading amend-
ed....

3005 1.907(C)-2 Redesignated

as 1.907(c)-2A and heading amended....

.3005 1.907(C)3 Redesignated

1.907(C) 3A and heading amend-
ed..............

.3005 1.907(d)-1 Redesignated

1.907(d)-1A and heading amend-
ed....

.3005 1.907(e)-1 Redesignated

1.907(e)-1A and heading amend-
ed......

3005 1.907(f)-1 Redesignated

1.907(f)-1A and heading amend-
ed....

3005 1.907(a)0T-1.907(f)-1T Undesig

nated center heading added
(temporary) .........

.3006 1.907(a)-OT Added (temporary) .... 3008

as

as

as

as

as

as

.......

26 CFR-Continued

54 FR

Page Chapter I-Continued 1.907(a)-1T Added (temporary) ....... 3008 1.907(b)-1T Added (temporary) ..3009 1.907(C)-1T Added (temporary) 3010 1.907(C)-2T Added (temporary) ..3014 1.907(C)-3T Added (temporary) 3016 1.907(d)-1T Added (temporary) ... 3018 1.907(e)-11 Added (temporary) ..3018 1.907(f)-1T Added (temporary)........ 3021 1.907(a) 0A-1.907(f)-1A Undesig

nated center heading added ........ 3006 1.907(a)-0A Redesignated from

1.907–0 and heading revised ......... 3005 (a) through (j) redesignated as (b) through (k); new (a) added

.3006 1.907(a)-0AT Added

(temporary)...

3006 1.907(a)-1A Redesignated from

1.907(a)-1 and heading amend-
ed.......

3005 1.907(b)-1A Redesignated from

1.907(b)–1 and heading amend-
ed......

3005 1.907(b)-2A Redesignated from

1.907(b)-2 and heading amend-
ed.....

3005 1.907(c)-1A Redesignated from

1.907(C)-1 and heading amend-
ed...............

3005 (d)(1) amended; (d)(3) revised. ..3006 1.907(c)-1AT Added

(tem-
porary)
1.907(c)-2A Redesignated from

1.907(c)-2 and heading amend-
ed.......

3005 1.907(c)-3A Redesignated from

1.907(c)-3 and heading amend-
ed..............

3005 1.907(d)-1A Redesignated from

1.907(d)-1 and heading amend-
ed.........

3005 1.907(e)-1A Redesignated from

1.907(e)-1 and heading amend-
ed...

3005 1.907(f)-1A Redesignated from

1.907(f)-1 and heading amend-
ed............

..3005

1990 26 CFR

55 FR

Page Chapter I 1.852–11 Redesignated from 1.852

11T; heading, (e)(2)(i), (ii), (3),
(f)(3)(i), (ii)(A), (B), (iii), (iv),
(v), (vi), (h) Examples (2), (5), (8)
and (11) and (j)(1) amended; (a),
(c), (d)(1), (f)(4), (j)(2)(i), (4) and
(5) revised ....

.50176, 50177 1.852–11T Added (temporary) 3213

(h) Example (12)(i) corrected. .7891 (h) Example (4)(iii) corrected.......11110 Redesignated as 1.852–11; head

ing, (e)(2)(i), (ii), (3), (f)(3)(i),
(ii)(A), (B), (iii), (iv), (v), (vi),
(h) Examples (2), (5), (8) and (11)
and (j)(1) amended; (a), (c),
(d)(1), (f)(4), (j)(2)(i), (4) and (5)
revised ...

.50176, 50177 1.861-8 (f)(1)(iii) and (g) Example

(23) revised; (f)(1)(ii) and (vi)(C)
removed; (f)(2) redesignated as
(f)(2)(i); (f)(2)(ii) added; (g) Ex-

ample (22) amended ....... 3052 1.861-8T (f)(1)(iii) redesignated as (f)(1)(ii)....

3054 1.874-1 Revised

.50828 1.882-4 Revised

50830 1.904(f)-12 Added..

31381 1.904(1)-13T Removed.

31381

... 3006

... 2808

1991 26 CFR

56 FR

Page Chapter I Authority citation amended ... 1362, 11063 1.852–11 (f)(4) corrected. (c)(3)(1) corrected

..8130 1.860D-1 Added

49516 1.860D-1T Removed

49516 1.860F-4 Added.....

49516 1.860F-4T Removed..

49516 1.861-8 (e)(6) revised; (g) introduc

tory text and Examples 25 and 26
revised; Examples 27 through 33
added........

10369 (g) Examples 25, 27 and 33 corrected .....

.22760 (e)(6)(ii)(D)(2)(i), (iii), (3)(i), (iii)

and (8) Example 33 corrected .....24001 1.861-8T (e)(6) removed; (g) intro

ductory text and Examples (25)
through (29) removed.

10369 1.863–7 Added

1362 1.863–7T Removed ..........

1362 1.874–1 (a) and (d)(2) corrected... 1361

.........

26 CFR-Continued

56 FR Page

.5455

5455 56008 .11063 .21926 11065 11065 11066 ,11065 11066 11065 .11067 11065

Chapter 1-Continued

Technical correction......... 1.882-4 Technical correction.. 1.901–2 (e)(3) revised. 1.907-0 Revised

Corrected..... 1.907(a)0 Added. 1.907(a)-OT Removed. 1.907(a)1 Added.... 1.907(a)-1T Removed. 1.907(b)-1 Added ....... 1.907(b)-1T Removed. 1.907(c)-1 Added .... 1.907(C)-1T Removed 1.907(C)-2 Added ......... 1.907(c)-2T Removed. 1.907(C)-3 Added ........ 1.907(C)-3T Removed 1.907(d)1 Added ......... 1.907(d)-1T Removed. 1.907(e)-1 Added.

Corrected. 1.907(e)-1T Removed. 1.907(1)-1 Added ....... 1.907(f)-1T Removed 1.907(a) 04 (a) revised. 1.907(a)-OAT Removed 1.907(c)-1A (d)(3) revised 1.907(c)-1AT Removed ....

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26 CFR-Continued

57 FR

Page Chapter 1-Continued 1.860G-2 Added .....

.61309 1.860G3 Added

.61313 1.861-10 Added

13022 (e)(3)(ii), (iii)(A), (6) and (11) EIample corrected..

.28012 1.871-2 (c) added.

15241 1.871-9 Amended

15241 1.8840 Added..

41649 (b) corrected....

.49117, 60126 1.884 0T Removed.

41649 1.884-1 Added .......

41651 (d)(6)(iv), (e)(5) Example 2 and

(f)(2)(iv) corrected ................49117 (b)(4) Example 5, (d)(2)(vii) and

(3)(iii) Erample corrected ..........60126 1.884-11 Removed ........

41649 1.884-2T (a)(2)(i) concluding text,

(ii), (c)(2) introductory text,
(iii), (3), (4)(iii), (5), (6)(i) con-
cluding text, (d)(3) introduc-
tory text, (ii) and (6) Example

amended; (b) revised ....... 41659 (b)(3) introductory text corrected ......

..49117 (b)(1) corrected

.60126 1.8844 Added .....

41660 (b)(5)(i), (c)(1)(iv) Example 1, (2)

heading, and (3)(i) corrected .....49117 (b)(6)(ii) corrected

.60126 1.884 4T Removed ....

41649 1.8845 Added ....

41666 (b)(1)(i)(D), (3)(i) introductory

(6)(iv), (e)(3)(iii) and (4)(ii) corrected.... ...... .49117 (b)(1)(iv)(B), (3)(iii) concluding

text, (v) and (e)(4)(iii) cor-
rected

.60126 1.884-5T Removed ...........

41649 1.904-0 Revised

20642 1.904-4 (c)(8) removed; (c)(9) re

designated as (c)(8); (b)(1)(i),
(2)(i), (iv) Erample, (c)(1), (2)(ii),
(7)(ii), (iii), new (c)(8), (e)(3)(i)
and (ii) amended; (c)(4) heading
and introductory text, (5)(ii),
(iii), (6)(ii), (e)(1) and (2)(1)(V)
revised; (c)(5)(iv) added;
(e)(3)(iii)(A) designation and
heading removed; (e)(3)(iii)(B)
redesignated as (e)(3)(iv)........... 20644

text,

1992 26 CFR

57 FR

Page Chapter 1 1.856-3 (b) redesignated as (b)(1);

new (b)(1) heading and (b)(2)
added; (c) revised ....

61298 1.856–9 (d)(2) amended

43896 (d)(2) corrected .....

.47373 1.860A-0 Added

61299 1.860A-1 Added

61299 1.860C-1 Added...

61299 1.860C-2 Added...

61299 1.860D-1 (a) and (b) added; (c)(2) revised ........

30161 1.860E-1 Added.....

61302 1.860E-2 Added..

61302 1.860F-1 Added...

61304 1.860F-2 Added.....

61304 1.860F 4 (f) added

61306 1.8606-1 Added

61306

26 CFR-Continued

57 FR
26 CFR-Continued

58 FR Page

Page Chapter I-Continued

Chapter —Continued (h)(3)(iv) and (v) redesignated as

1.860F-4 (f) corrected.....

8098 (h)(4) and (5), new (h)(5)(A), (B)

1.860G-1 (b)(2) and (5) heading corand (C) redesignated as

rected.

8098 (h)(5)(i), (ii) and (iii); (e)(3)(iv),

(a)(3)(v)(A) corrected ....

..15089 (f), (g)(1), (2)(ii)(A), (4), new

1.860G-2 (a)(5), (6), (9), (d)(1) and (h)(4) Eramples 1 and 3, (5)(i)

(g)(1)(ii)(A) corrected ...

8098 and (ii) amended; (e)(5)(i), (ii),

1.884-1 (d)(2)(vii) corrected... 17166 (g)(3)(i) designation and head

1.884-1 (d)(2)(vii) corrected. 17166 ing, (h)(3)(iv), (5)(iii) Example 1.897-4 Removed ...

25557 2, Example 4 and (1) added; (g)(2)(iv), (b)(2), (3) introduc

1994 tory text, (i), (ii), (iii), new

26 CFR

59 FR (h)(4) introductory text, Ex

Page ample 2, (5)(iii) introductory

Chapter I text, Example 1 and (k) revised

1.860G-1T Added.

18747 20645 (c)(1) corrected

37672 .45660

1.904 4 (j) revised 1.904–5 (a) introductory text, (3), (b), (c)(1)(i), (ii), (2)(iii)(A) and

1995 (2)(iv) amended; (c)(2)(i), (ii) 26 CFR

60 FR heading, introductory text,

Page (B), (D) and (E) revised

20648

Chapter I (c)(3), (4)(ii), (d)(2), (e)(1), (f)(1),

1.860A-0 Amended......

42787 (2), (i)(1), (1), (m)(2) and (3) Ex

1.860A-1 (b)(4) added......

42787 ample 4 amended; (c)(4)(iii) El

1.860G-1 (a)(2)(v) redesignated as ample 1, (d)(1), (f)(3), (g), (h)(3),

(a)(2)(vi); new (a)(2)(v) added; (i)(3) heading, (j), (k)(1) and

(a)(3)(i) revised

42787 (m)(7) revised; (f)(2) redesig

1.860G-IT Removed

42787 nated as (1)(2)(i) and amended;

1.861-8 (e)(2) correctly revised; (d)(3) Examples 1 and 2, new

CFR correction ....

36669 (f)(2)(i) heading and (ii), and

(e)(3) revised; (g) Examples 3 (i)(4) added..

.20649

through 16 and 23 removed ........66503 1.9046 Heading, (a) heading, (2)

1.861-8T (d)(2)(i) concluding text and (b)(2)(i) revised; (a)(1)(ii),

amended.........

36679 (b)(1) and (c) amended;

1.861-9T (g)(2)(iv) amended 36679 (a)(1)(iv) added.......

20652
1.861-17 Added

66503 1.904-7 (a) revised; (c) and (d)

1.863–1 (d) added

44275 amended...

20653
1.871-1 (b)(7) added

41004 1.904(b)-3 (f) amended 15241 1.881-0 Added .......

41004 1.905–2 (c) removed; (d) redesig

1.881–3 Added.

41005 nated as (c). 20653 (e) Example 25 corrected.

.55312 1.881-4 Added ..

41014 1993 1.904-0 Amended

56119 26 CFR

1.904(i)-1 Added

56119 58 FR Page

1996 Chapter I 1.852-12 Added 43798 26 CFR

61 FR (b)(1) corrected .49352

Page 1.856-9 Removed

25557 Chapter I 1.857-11 Added

43798 1.861-9T (e)(7)(i) and (ii) heading 1.860A 0 Corrected..

15089 removed; (e)(7)(ii) redesig1.860A-1 (b)(2)(ii) introductory

nated as (e)(7); eff. 6-6-96 ............. 9329 text and (iii) corrected............... 8098, 1.863-0 Added .....

60545 15089

1.863–1 (a), (b) and (c) revised; (e) 1.860F-2 (c) corrected ....... 8098 added......

... 60545

.... 60545

... 60550

26 CFR-Continued

61 FR
26 CFR-Continued

61 FE Page

Page Chapter 1-Continued

Chapter I-Continued (e) correctly revised

.65323 1.8844 (a)(2)(iii) revised; (b)(1), (2) 1.863-2 Revised

60546 and (4) removed; (e) redesig(c) corrected.

.65323 nated as (e)(1); (a)(1), (2)(i)(A), 1.863-3 Redesignated as 1.863

(4) Examples 1, 2,(b)(3)(i), (ii) inЗА.....

troductory text, (iii) heading, Added

..60547 introductory text, (5)(i), (ii) (h) correctly revised ........ ..65323 Example, (6) heading, (i), (ii), 1.863–3A-1.863–3AT Undesig

(iv) Example 1, (c)(1)(iv) Eramnated center heading added. 60545 ples 1, 2, (2)(i), (4) Example and 1.863–3A Redesignated from 1.863–

new (e)(1) amended; new (e)(1) 3 .....

60545 heading and (2) added; eff. 6-61.863-3AT Redesignated from

96 ....

9341 1.863-3T ....... 60545 Corrected.

.12135 1.863-3T Redesignated as 1.863–

1.884-5 (e)(4)(ii) and (g) revised; 3AT .... 60545 eff. 6-6-96...

9343 1.863 4 Heading and (a)revised

(e)(4)(ii) corrected........

14248 1.863–5 Removed

60550 1.897–1 (1)(1)(iii) amended; (1)(2)(i) 1.8644 (c)(2)(iii) and (iv) redesig

revised; eff.6-6-96.....

9343 nated as (c)(2)(iv) and (v);

(1)(1)(iii) corrected ..

14248 (c)(2)(ii) and new (v) introduc

1.904(1)-3 (a) and (b) amended......... 33323 tory text revised; new (c)(2)(iii)

1.907-0 Introductory text revised; and (7) added; new (c)(2)(v) Ex

amended......

.516 amples 2, 3 and 4 removed; new

1.907(a)-0A Undesignated center

heading (C)(2)(v) Example 5 redesignated

and section removed

.516 as (c)(2)(v) Example 2; (c)(2)(i),

.516 new (v) Example 2 and (6)(i)

1.907(a)-1A Removed.. amended; eff. 6-6-96 ..

9337
1.907(b)-14 Removed..

.516

.516 1.871-12 (d) heading and introduc

1.907(b)-2A Removed...

.516 tory text revised; (d) Example 1

1.907(c)-1A Removed...

516 removed; (d) Erample 2 redesig

1.907(C)-2A Removed..

.516 nated as (d) Example; eff. 66

1.907(C)-34 Removed...
1.907(d)-1A Removed...

.516 96 ....... 9338

516 1.882-0 Added; eff. 6-6-96

9329

1.907(e)-1 Removed .... Corrected.......

516 1.907(e)-1A Removed.. .15891 1.907(1)-14 Removed

.5 1.882–5 Revised; eff. 6-6-96 ........... 9329 (a)(6), (8) Example 1, (b)(3),

1997 (c)(2)(i) and (d)(6) corrected ......15891 1.884-0 Amended; eff. 6-6-96...... 9338 26 CFR

62 FR 1.884–1 (c)(2), (d)(2)(xi) Examples 2,

Page 3, 4, (6)(v) and (e)(2) redesig

Chapter I nated as (c)(2)(i), (d)(2)(xi) Ex

1.861-2 (a)(1) amended; (a)(7) amples 3, 4, and 5, (6)(vi) and

added; (e) revised ......

53500 (e)(2)(i); new (c)(2)(i) heading,

1.861-3 (a)(1) and (d) amended; new (ii), new (d)(2)(xi)Example

(a)(6) added .........

53501 2, (4), new (6)(v), new (e)(2)

1.864–5 (b)(2)(ii) redesignated as heading, (ii) and (i)(4) added;

(b)(2)(iii); new (b)(2)(ii) (d)(3), (5)(iii) and (e)(3)(ii) re

added...

53501 vised; (d)(6)(iii), new (e)(2)(i),

1.871-6 Revised; eff. 1-1-99 ......... .53416 (5) Examples 1 and 2 amended;

1.871-7 (b) amended; eff. 1-1-99.. .53416 eff. 6-6-96........

9338 (b) redesignated as (b)(1); (b)(1) (e)(5) Example 1 corrected.. ..14247 heading and (2) added; (1) 1.884-2 Added; eff. 6-6-96 9341 amended

.53501 1.884–2T (a)(2)(ii) and (c)(2)(iii) re

1.871-14 Added; eff. 1-1-99.

.53416 vised; (a)(5) redesignated as

1.881–2 (b) redesignated as (b)(1); (a)(6); new (a)(5) added; eff. 6-6

(b)(1) heading and (2) added; (e) 9341 amended......

.53502

96 ....

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