26 CFR-Continued ....... 26 CFR 3008 .......3009 .3010 ....... 3014 ....... 3016 Chapter I-Continued 1.907(a)-1T Added (temporary) 1.907(b)-1T Added (temporary). 1.907(c)-1T Added (temporary) 1.907(c)-2T Added (temporary) 1.907(c)-3T Added (temporary) 1.907(d)-1T Added (temporary) .3018 1.907(e)-1T Added (temporary) 1.907(f)-1T Added (temporary)........ 1.907(a)-0A-1.907(f)-1A Undesignated center heading added........ 3006 1.907(a)-0A Redesignated from ....... 3018 3021 1.907-0 and heading revised.........3005 (a) through (j) redesignated as (b) through (k); new (a) added Chapter I 1.852-11 55 FR Page 50176, 50177 .3213 .7891 .11110 Redesignated from 1.85211T; 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. 1.852-11T Added (temporary)..... (h) Example (12)(i) corrected. (h) Example (4)(iii) corrected.. Redesignated as 1.852-11; 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 1.861-8 (f)(1)(iii) and (g) Example (23) revised; (f)(1)(ii) and (vi)(C) removed; (f)(2) redesignated as 3005 1.861-8T (f)(1)(iii) redesignated as 1.907(b)-2 and heading amended......... (d)(1) amended; (d)(3) revised.........3006 26 CFR 56 FR Page Chapter I Authority citation amended ... 1362, 11063 1.852-11 (f)(4) corrected... (c)(3)(i) corrected 1.860D-1 Added ...... 1.860D-1T Removed 3005 1.860F-4 Added....... 1.907(d)-1A Redesignated from 1.907(d)-1 and heading amended... 1.860F-4T Removed.. 2808 ..8130 49516 49516 .49516 49516 3005 1.861-8 (e)(6) revised; (g) introductory text and Examples 25 and 26 revised; Examples 27 through 33 added.... (g) Examples 25, 27 and 33 corrected.... (e)(6)(ii)(D)(2)(i), (iii), (3)(i), (iii) and (g) Example 33 corrected. 1.861-8T (e)(6) removed; (g) intro ductory text and Examples (25) through (29) removed designated as (c)(8); (b)(1)(i), (2)(i), (iv) Example, (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)(i)(V) revised; (c)(5)(iv) added; (e)(3)(iii)(A) designation and heading removed; (e)(3)(iii)(B) redesignated as (e)(3)(iv)...........20644 ..... 20645 .45660 .20648 .20649 as 26 CFR-Continued Chapter I-Continued (h)(3)(iv) and (v) redesignated as (h)(4) and (5), new (h)(5)(A), (B) and (C) redesignated (h)(5)(i), (ii) and (iii); (e)(3)(iv), (f), (g)(1), (2)(ii)(A), (4), new (h)(4) Examples 1 and 3, (5)(i) and (ii) amended; (e)(5)(i), (ii), (g)(3)(i) designation and heading, (h)(3)(iv), (5)(iii) Example 2, Example 4 and (1) added; (g)(2)(iv), (h)(2), (3) introductory text, (i), (ii), (iii), new (h)(4) introductory text, Example 2, (5)(iii) introductory text, Example 1 and (k) revised (c)(1) corrected 1.904-5 (a) introductory text, (3), (b), (c)(1)(i), (ii), (2)(iii)(A) and (2)(iv) amended; (c)(2)(i), (ii) heading, introductory text, (B), (D) and (E) revised ...... (c)(3), (4)(ii), (d)(2), (e)(1), (f)(1), (2), (i)(1), (1), (m)(2) and (3) Erample 4 amended; (c)(4)(iii) Example 1, (d)(1), (f)(3), (g), (h)(3), (i)(3) heading, (j), (k)(1) and (m)(7) revised; (f)(2) redesignated as (f)(2)(i) and amended; (d)(3) Examples 1 and 2, new (f)(2)(i) heading and (ii), and (i)(4) added... 1.904-6 Heading, (a) heading, (2) and (b)(2)(i) revised; (a)(1)(ii), (b)(1) and (c) amended; (a)(1)(iv) added..... 20652 26 CFR-Continued Chapter I-Continued 1.884-4 (a)(2)(iii) revised; (b)(1), (2) and (4) removed; (e) redesignated as (e)(1); (a)(1), (2)(i)(A), (4) Examples 1, 2, (b)(3)(i), (ii) introductory text, (iii) heading, introductory text, (5)(i), (ii) Example, (6) heading, (i), (ii), (iv) Example 1, (c)(1)(iv) Examples 1, 2, (2)(i), (4) Example and new (e)(1) amended; new (e)(1) heading and (2) added; eff. 6-696.... 61 FR Page .9341 1.863-4 Heading and (a) revised 1.863-5 Removed... 1.864 4 (c)(2)(iii) and (iv) redesignated as (c)(2)(iv) and (v); (c)(2)(ii) and new (v) introductory text revised; new (c)(2)(iii) and (7) added; new (c)(2)(v) Examples 2, 3 and 4 removed; new (c)(2)(v) Example 5 redesignated as (c)(2)(v) Example 2; (c)(2)(i), new (v) Example 2 and (6)(i) amended; eff. 6-6-96......... 1.871-12 (d) heading and introduc tory text revised; (d) Example 1 removed; (d) Example 2 redesignated as (d) Example; eff. 6-6 96.... 1.907(a)-1A Removed.. 1.907(b)-1A Removed... 9337 1.907(b)-2A Removed.. 1.907(c)-1A Removed. 1.907(c)-2A Removed.... 1.907(c)-3A Removed.. 1.907(d)-1A Removed.. 1.907(e)-1 Removed ....60550 60550 516 516 516 516 ....516 516 516 9338 516 1.882-0 Added; eff. 6-6-96 Corrected... 9329 .15891 .9329 1.882-5 Revised; eff. 6-6-96.. ...15891 (a)(6), (8) Example 1, (b)(3), (c)(2)(i) and (d)(6) corrected 1.884-0 Amended; eff. 6-6-96...... 1.884-1 (c)(2), (d)(2)(xi) Examples 2, 3, 4, (6)(v) and (e)(2) redesignated as (c)(2)(i), (d)(2)(xi) Examples 3, 4, and 5, (6)(vi) and (e)(2)(i); new (c)(2)(i) heading, new (ii), new (d)(2)(xi)Example 2, (4), new (6)(v), new (e)(2) heading, (ii) and (i)(4) added; (d)(3), (5)(iii) and (e)(3)(ii) revised; (d)(6)(iii), new (e)(2)(i), (5) Examples 1 and 2 amended; eff. 6-6-96..... (e)(5) Example 1 corrected. 1.884-2 Added; eff. 6-6–96. 1997 53500 53501 .53502 |