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- 3005 1.907(b)-1 Redesignated 1.907(b)-1A and heading amend- .3005 1.907(b)-2 Redesignated 1.907(b)-2A and heading amend- ... 3005 1.907(c)-1 Redesignated 1.907(C)-1A and heading amend- 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- .3005 1.907(d)-1 Redesignated 1.907(d)-1A and heading amend- .3005 1.907(e)-1 Redesignated 1.907(e)-1A and heading amend- 3005 1.907(f)-1 Redesignated 1.907(f)-1A and heading amend- 3005 1.907(a)0T-1.907(f)-1T Undesig nated center heading added .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- 3005 1.907(b)-1A Redesignated from 1.907(b)–1 and heading amend- 3005 1.907(b)-2A Redesignated from 1.907(b)-2 and heading amend- 3005 1.907(c)-1A Redesignated from 1.907(C)-1 and heading amend- 3005 (d)(1) amended; (d)(3) revised. ..3006 1.907(c)-1AT Added (tem- 1.907(c)-2 and heading amend- 3005 1.907(c)-3A Redesignated from 1.907(c)-3 and heading amend- 3005 1.907(d)-1A Redesignated from 1.907(d)-1 and heading amend- 3005 1.907(e)-1A Redesignated from 1.907(e)-1 and heading amend- 3005 1.907(f)-1A Redesignated from 1.907(f)-1 and heading amend- ..3005 1990 26 CFR 55 FR Page Chapter I 1.852–11 Redesignated from 1.852 11T; heading, (e)(2)(i), (ii), (3), .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), .50176, 50177 1.861-8 (f)(1)(iii) and (g) Example (23) revised; (f)(1)(ii) and (vi)(C) 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 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) 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 .... 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, 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- .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), text, 1992 26 CFR 57 FR Page Chapter 1 1.856-3 (b) redesignated as (b)(1); new (b)(1) heading and (b)(2) 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 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 66503 1.904-7 (a) revised; (c) and (d) 1.863–1 (d) added 44275 amended... 20653 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 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 .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... .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 .... |