as .... 8098 26 CFR-Continued 57 FR 58 FR Page Page Chapter 1-Continued Chapter I-Continued (b)(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 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 (b)(4) Examples 1 and 3, (5)(1) (g)(1)(1)(A) corrected ............ 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) Erample 1.8974 Removed ..... 25557 2, Example 4 and (1) added; (g)(2)(iv), (h)(2), (3) introduc 1994 tory text, (i), (ii), (iii), new 26 CFR 59 FR (h)(4) introductory text, El Page ample 2, (5)(iii) introductory Chapter I text, Example 1 and (k) revised 20645 18747 1.860G-1T Added ... 37672 (c)(1) corrected 1.9044 (j) revised .45660 1.904 5 (a) introductory text, (3), 1995 (b), (c)(1)(i), (ii), (2)(iii)(A) and (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) EI 1.860G-1 (a)(2)(v) redesignated as ample 1, (d)(1), (f)(3), (8), (b)(3), (a)(2)(vi); new (a)(2)(v) added; (1)(3) heading, (j), (k)(1) and (a)(3)(i) revised. 42787 (m)(7) revised; (1)(2) redesig 1.860GIT 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 (1)(2)(1) 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 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) Erample 25 corrected ...55312 1.881-4 Added ...... 41014 1993 1.9040 Amended 56119 1.904(i)-1 Added 56119 26 CFR 58 FR 1996 61 FR Page (b)(1) corrected .49352 1.856-9 Removed 25557 Chapter I 1.857-11 Added 43798 1.861-9T (e)(7)(i) and (ii) beading 1.860A-0 Corrected... 15089 removed; (e)(7)(ii) redesig1.860A-1 (b)(2)(ii) introductory nated as (e)(7); eff. 66–96... 9329 text and (iii) corrected... 8098, 1.8630 Added ... 60545 15089 1.863-1 (a), (b) and (c) revised; (e) 1.860F-2 (c)corrected ........ 8098 added...... .....60545 as 26 CFR-Continued 61 FR 61 FR Page Page Chapter I-Continued Chapter I—Continued (e) correctly revised .65323 1.884-4 (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 1.863– (4) Examples 1, 2, (b)(3)(i), (ii) inЗА...... 60545 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) Erample 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; ЗАТ. ... 60545 eff. 6-6-96.............. .9343 1.8634 Heading and (a) revised .60550 (e)(4)(ii) corrected.. .14248 1.863–5 Removed .... 60550 1.897-1 (f)(1)(iii) amended; (f)(2)(i) 1.8644 (c)(2)(iii) and (iv) redesig revised; eff. 6-6-96... 9343 nated as (c)(2)(iv) and (v); (f)(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 and (c)(2)(v) Example 5 redesignated section reas (c)(2)(v) Example 2; (c)(2)(i), moved 516 new (v) Example 2 and (6)(i) 1.907(a)-1A Removed..... .516 amended; eff. 6-6-96 ... 9337 516 1.871-12 (d) heading and introduc 1.907(b)-2A Removed.. 516 1.907(c)-1A Removed.. 516 tory text revised; (d) Example 1 1.907(c)-2A Removed... 516 removed; (d) Example 2 redesig 1.907(c)-3A Removed. 516 nated as (d) Erample; eff. 66 1.907(d)-1A Removed. .516 96 ... 9338 516 1.882-0 Added; eff. 6-6-96 9329 516 Corrected.... .15891 .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 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 (c)(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.... (b) redesignated as (b)(1); (b)(1) (e)(5) Example 1 corrected. .14247 heading and (2) added; (f) 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) 96 amended...... 53502 62 FR ...9338 ...9341 ..1509 ..1509 26 CFR-Continued 62 FR Page Chapter I-Continued 1.894-1 (c)revised; (d) added... 53502 1.894–1T Added......... 35676 (d)(1), (6) Example 11 corrected 46877 1.902-0 Added 927 1.902–1 Redesignated as 1.902–3 927 Added ..... .928 1.902–2 Redesignated as 1.9024 927 Added .937 1.902–3 Redesignated from 1.9021 .... 927 Concluding text designated as (1); heading, (a) introductory .940 (1) corrected ...... .7155 1.902-4 Redesignated from 1.902 .927 (b) amended .940 1999 26 CFR 64 FR Page Chapter I 1.861-8 (e)(7)(iii) added; (e)(8) re vised 1.861-8T (e)(8) added; (h) amended....... .1509 1.865–1T Added 1.865-2 Added 1511 1.865-2T Added .. 1514 1.871–6 Regulation at 62 FR 53416 eff. date delayed to 1-1-01 ..... 73408 1.871-7 Regulation at 62 FR 53416 eff. date delayed to 1-1-01 ..... 73408 1.871–14 Regulation at 62 FR 53416 eff. date delayed to 1-1-01 ....... 73408 (h) revised; eff. 1–1-01 ............ .73409 (c)(3)(ii) Example amended; eff. 1-1-01 ..... .73412 1.9040 Amended............. 1515 1.904(f)-3 (a) and (b) amended... 36099 1.9044 (c)(1), (2) and (3)(iii) re vised; (c)(3)(iv) and (8) Exam ples 11, 12 and 13 added............. .1515 1.9044 (c)(1) and (2)(1)(A) amended ... 32181 1.904–5 (o) amended. .37677 Corrected.... .58782 1.904-5T Removed. .37677 2 .... 1998 26 CFR 63 FR Page Chapter I 1.861-18 Added 52977 (i)(4) Examples 1 and 2 corrected 64868 1.863-3 (1) revised; (b) amended ...... 55023 1.871-6 Regulation at 62 FR 53416 eff. date delayed to 1-1-00 ..... .72183 1.871–7 Regulation at 62 FR 53416 eff. date delayed to 1-1-00 .... 72183 1.871-14 Regulation at 62 FR 53416 eff. date delayed to 1-1-00 .......... 72183 (b) revised; eff. 1–1-00.. .72184 (c)(2)(iii) and (3)(ii) Example amended; eff. 1-1-00 ..... .72187 1.881-3 (a)(2)(ii)(B)(3) redesignated as (a)(3) ...... 67578 1.904–5 (0) amended. ... 14615 1.904 51 Added........ 14615 1.905–2 (a)(2) amended. . 3813 2000 (Regulations published from January 1, 2000 through April 1, 2000) 26 CFR 65 FR Page Chapter I 1.852-12 (d) added ....... ..5777 1.857–11 (e) added. ..5777 |