[T.D. 8011, 50 FR 10222, Mar. 14, 1985] EDITORIAL NOTE: For FEDERAL REGISTER Citations affecting 602.101, see the List of CFR Sections Affected in the Findings Aids section of 26 CFR part 600-end. EFFECTIVE DATE NOTE 1: At 59 FR 4830, Feb. 2, 1994, §602.101(c) was amended by removing the entries 1.1274-3T, 1.1275-3, 1.1275-3T and the current OMB control numbers 1545-0887, 1545-0887, and 1545-0887 respectively. Section 602.101(c) was further amended by adding entries 1.1272-1(c)(4), 1.1272–3, 1.1273-2(h)(2), 1.1274-3(d), 1.1274-5(b), 1.1274A-1(c), 1.12753(b), 1.1275-3(c) and the current OMB control numbers 1545-1353; 1545-1353; 1545-1353; 15451353; 1545-1353; 1545-1353; 1545-1353; and 15450887 respectively, effective April 4, 1994. EFFECTIVE DATE NOTE 2: At 59 FR 10067, Mar. 3, 1994, §602.10(c) was further amended by adding the entries 1.42–6, 1.42–8, and 1.42– 10, and the OMB Control Numbers 1545-1102, 1545-1102, and 1545-1102, respectively, effective May 2, 1994. List of CFR Sections Affected All changes to sections of part 1 (§§ 1.851 to 1.907) of title 26 of the Code of Federal Regulations which were made by documents published in the FEDERAL REGISTER since January 1, 1986, are enumerated in the following list. Entries indicate the nature of the changes effected. Page numbers refer to FEDERAL REGISTER pages. The user should consult the entries for chapters and parts as well as sections for revisions. For the period before January 1, 1986, see the "List of CFR Sections Affected, 1949-1963, 1964-1972, and 1973-1985" published in seven separate volumes. 1986 26 CFR Chapter I 1.857-6 (e)(1)(ii) amended...............43347 1.897-2 (b)(2)(v), (g)(1)(ii)(A) in- .46627 1.897-3 (a) and (c)(4) amended........46629 .46626 ....7510 .7510 1.860D-1T Added (temporary). (c)(1), (d)(2), (f)(1)(iii) and (g) .........35474 .49874 1.861-9 Redesignated as 1.861-15.... 35477 1.861-9A Redesignated as 1.861 43434 16..... .35477 26 CFR-Continued 54 FR Page 1990 26 CFR 3009 Chapter I-Continued 1.907(a) OT Added (temporary)....... 3008 1.907(a)-1T Added (temporary).......3008 1.907(b)-1T Added (temporary). 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)-1T 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...... Chapter I 55 FR Page 1.852-11 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.................................... 50176, 50177 1.852-11T Added (temporary).. (h) Example (12)(i) corrected. (h) Example (4)(iii) corrected.......11110 Redesignated as 1.852-11; head ......... 3213 7891 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) Example (22) amended.... .3052 3005 1.861-8T (f)(1)(iii) redesignated as 1.907(b)-2A Redesignated from 1.907(b)-2 and heading amended....... 1.907(c)-1A Redesignated from 1.907(c)-1 and heading amended............. 1.904(f)-12 Added.. 31381 ....3005 1991 56 FR Page |