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List of CFR Sections Affected All changes to sections of part 1 (881.851 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.

26 CFR-Continued

52 FR

Page Chapter I-Continued 1.907(c)-1 (e) (3), (4), (5), (6) and (1) added......

33932

1986 26 CFR

51 FR

Page Chapter I 1.857-6 (e)(1)(ii) amended............... 43347 1.897–1 (c)(2)(111)(A), (d)(2)(i), and

(n) revised; (c)(2)(iii) introduc

tory text republished ...... 46626 1.897—2 (b)(2)(v), (g)(1)(ii)(A) in

troductory text, (2)(ii) introductory text, (h), and (i) revised; (c)(4)(ii), (c)(5) Eramples (1) and (2), and (g)(3) amended ....

. 46627 1.897–3 (a) and (c)(4) amended

... 7510

....... 46629

1988 26 CFR

53 FR

Page
Chapter I
1.860D-1T Added (temporary)....
1.860F-4T Added (temporary). 7510
1.861-8 (a)(2) amended; (b)(3)

(c)(1), (d)(2), (1)(1)(iii) and (8)
Example (24) revised; (c)(2) re-
designated as (c)(3); new (c)(2)
added; (g) Examples (1) and (2)
removed

35474 (e)(6), (g) introductory text and Examples (25) and (26) revised

49874 1.861-8T Added (temporary). 35474 (e)(6) and (g) introductory text

and Examples (25) through (29)
added (temporary)..

.49874
1.861-9 Redesignated as 1.861-
15......

35477 1.861–9A Redesignated as 1.861– 16.....

35477 1.861–9T Added (temporary) .......... 35477 1.861–10T Added (temporary) 35485 1.861-11T Added (temporary) 35490 1.861-12T Added (temporary) 35495 1.861-13T Heading added (temporary)...

35501 1.861-14T Added (temporary) 35501 1.861–15 Redesignated from 1.861– 9 .....

35477

..... 3796

1987 26 CFR

52 FR

Page Chapter I 1.897—2 (c)(5) Example (2), (h)(2)(v)

and (4)(ii) corrected (c)(4)(ii) corrected.

.3916 1.901-1 (d) revised......

33932 1.904(f)-1 Added ......

31994 (f) Examples (2) and (3) corrected

43434 1.904(f)-2 Added

31997 (c)(5) Example (6) and (d)(5)(i)(A) corrected.

.43434 1.904(1)-3 Added

32001 (b) and (d) Erample (4) corrected

. 43434 1.904(f) 4 Added

32002 1.904(f)-5 Added

32002 (a) corrected ..

.43434 1.904(f)6 Added

32003

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26 CFR-Continued

53 FR

Page Chapter 1-Continued 1.905-4T Added (temporary).......... 23617 1.905–5 Removed

23613 1.905–51 Added (temporary) ...... 23618

... 35477

... 34065

........ 31820

26 CFR-Continued

53 FR

Page Chapter 1-Continued 1.861-16 Redesignated from 1.861–

9A..... 1.863-3 (b)(2) Example (2) amended..

35506 1.863–31 Added (temporary). 35506 1.864-8T Added (temporary). 22166 1.884-0T Added (temporary) 34050 1.884–1T Added (temporary) 34052 1.884–27 Added (temporary). 34059 1.884-3T Heading added (tem

porary). 1.884 41 Added (temporary). 34065 (b)(5)(1)(B) and (8)(v) Example (2) corrected.

..37294 1.884–51 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 1.892-3T Added (temporary). 24062 1.892–4T Added (temporary). 24063 1.892–51 Added (temporary) 24064 1.892-6T 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 1.897–61 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 1.904-0 Added ........

27010 1.9044 Removed

27010 Added

.27011 1.9045 Removed

27010 Added ...

.27020 1.904 6 Added

27029 1.904–7 Added.

27034 1.904(f)-131 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 1.905-3T Added (temporary). 23613 1.9054 Removed; text redesignated as 1.905–2 (d)...

23613

1989 26 CFR

54 FR

Page Chapter 1 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 (g) corrected

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

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

(7) added (temporary)............ 31819 1.861-13T Added (temporary) 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 amended.......

.3005 1.907(b)-1 Redesignated

as 1.907(b)-1A and heading amended....

3005 1.907(b)-2 Redesignated

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

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

as 1.907(C)-3A and heading amended........

.3005 1.907(d)-1 Redesignated

as 1.907(d)-1A and heading amended......

.3005 1.907(e)-1 Redesignated

as 1.907(e)-1A and heading amended.........

.3005 1.907(f)-1 Redesignated

as 1.907(f)-1A and heading amended..........

.3005 1.907(a)-01–1.907(f)-1T Undesig

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

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

as

....... 3008

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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(f)-13T Removed....

.31381

Chapter I-Continued 1.907(a)-11 Added (temporary) ....... 3008 1.907(b)-11 Added (temporary) ..3009 1.907(c)-1T Added (temporary) 3010 1.907(c)-2T Added (temporary)

3014 1.907(C)-31 Added (temporary) ..3016 1.907(d)-11 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)-04 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

(temporary)

3006 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(1)-1 and heading amend-
ed........

.3005

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1991 26 CFR

56 FR

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

2808 (c)(3)(i) 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 Eramples 25 and 26
revised; Examples 27 through 33
added.....

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

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

and (g) Erample 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
26 CFR-Continued

57 FR Page

Page Chapter 1-Continued

Chapter 1-Continued
Technical correction......

.5455
1.860G-3 Added

61313 1.882-4 Technical correction... 5455

1.861-10 Added

13022 1.901–2 (e)(3) revised.

56008

(e)(3)(ii), (iii)(A), (6) and (11) Er1.907–0 Revised ....

11063
ample corrected...

.28012 Corrected... .21926

15241 1.907(a)0 Added .....

11065

1.871-2 (c) added 1.907(a)-OT Removed..

11065
1.871-9 Amended

15241 1.907(a)-1 Added .......

11066
1.884–0 Added .....

41649 1.907(a)-1T Removed. 11065 (b) corrected..

.49117, 60126 1.907(b)-1 Added ...... 11066 1.884-0T Removed

41649 1.907(b)-1T Removed. 11065 1.884-1 Added ......

41651 1.907(c)-1 Added ........

11067

(d)(6)(iv), (e)(5) Example 2 and 1.907(c)-1T Removed. 11065 (f)(2)(iv) corrected.

..49117 1.907(C)-2 Added ........

11071

(b)(4) Erample 5, (d)(2)(vii) and 1.907(C)-2T Removed.

11065

(3)(iii) Example corrected ..........60126 1.907(c)-3 Added .........

11073
1.884-1T Removed .....

41649 1.907(c)-3T Removed

11065

1.884–2T (a)(2)(i) concluding text, 1.907(d)-1 Added.....

11075

(ii), (c)(2) introductory text, 1.907(d)-1T Removed.

11065 1.907(e)-1 Added ....

11076

(iii), (3), (4)(iii), (5), (6)(i) conCorrected......

cluding text, (d)(3) introduc

.21926 1.907(e)-1T Removed

11065
tory text, (ii) and (6) Example

41659 1.907(f)-1 Added.

11079
amended; (b) revised ......

cor1.907(f)-1T Removed

11065
(b)(3) introductory text

.49117 1.907(a)-0A (a)revised.

11080

rected ... 1.907(a)0AT Removed

11080
(b)(1) corrected

.60126 1.907(c)-14 (d)(3) revised 11080 1.8844 Added .....

41660 1.907(C)-1AT Removed

11080 (b)(5)(i), (c)(1)(iv) Example 1, (2)

heading, and (3)(i) corrected 1992

(b)(6)(ii) corrected 26 CFR

1.884-4T Removed.

41649 57 FR Page 1.884–5 Added .....

41666 Chapter I

(b)(1)(i)(D), (3)(i) introductory 1.856-3 (b) redesignated as (b)(1);

text, (6)(iv), (e)(3)(iii) and

.49117 new (b)(1) heading and (b)(2)

(4)(ii) corrected ....... added; (c) revised .

61298

(b)(1)(iv)(B), (3)(iii) concluding 1.856–9 (d)(2) amended

43896

text, (v) and (e)(4)(iii) cor(d)(2) corrected. .47373

.60126 1.860A-0 Added

61299
1.884-5T Removed.

41649 1.860A-1 Added

61299
1.9040 Revised

20642 1.860C-1 Added..

61299 1.904-4 (C)(8) removed; (c)(9) re1.860C-2 Added...

61299 designated as (c)(8); (b)(1)(i), 1.860D-1 (a) and (b) added; (c)(2)

(2)(i), (iv) Example, (c)(1), (2)(ii), revised ...

30161 (7)(ii), (iii), new (c)(8), (e)(3)(i) 1.860E-1 Added......

61302 and (ii) amended; (c)(4) heading 1.860E-2 Added..

61302 and introductory text, (5)(ii), 1.860F-1 Added....

61304 (iii), (6)(ii), (e)(1) and (2)(i)(V) 1.860F-2 Added.

61304 revised; (c)(5)(iv) added; 1.860F 4 (f) added

61306 (e)(3)(iii)(A) designation and 1.860G-1 Added

61306 heading removed; (e)(3)(iii)(B) 1.860G-2 Added

61309 redesignated as (e)(3)(iv)........... 20644

.........

..... 49117 ....60126

rected .......

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