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 (c)(1), (d)(2), (1)(1)(iii) and (8) 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) .49874 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 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- 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 ... 3006 1.907(a)-OT Added (temporary) as ....... 3008 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) 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- .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 (temporary) 3006 1.907(C)-2A Redesignated from 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(1)-1 and heading amend- .3005 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 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) . 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 57 FR Page Page Chapter 1-Continued Chapter 1-Continued .5455 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 .28012 Corrected... .21926 15241 1.907(a)0 Added ..... 11065 1.871-2 (c) added 1.907(a)-OT Removed.. 11065 15241 1.907(a)-1 Added ....... 11066 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 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 41659 1.907(f)-1 Added. 11079 cor1.907(f)-1T Removed 11065 .49117 1.907(a)-0A (a)revised. 11080 rected ... 1.907(a)0AT Removed 11080 .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 41649 1.860A-1 Added 61299 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 ....... |