[List of CFR Sections Affected (LSA), January 1997]
[From the U.S. Government Publishing Office, www.gpo.gov]

 
TITLE 26--INTERNAL REVENUE

Chapter I--Internal Revenue Service, Department of the Treasury (Parts
1--799)

1 Authority citation amended.....96-17573, 96-18676, 96-19189, 96-27259,
96-30138, 96-33314, 96-33322, 96-33336, 96-42169, 96-60545, 96-
65322, 96-65951, 96-66213, 96-67455, 96-67719, 96-67938, 96-
68151, 96-69029
Authority citation corrected..............96-39072, 96-40993, 96-47821
Authority citation amended....97-18, 97-617, 97-927, 97-2282, 97-3459,
97-3793
1.25-3 Added....................................................96-66214
1.25-3T (g)(1)(iii) and (p) removed.............................96-66215
1.42-16T Added...................................................97-3793
1.45B-1T Removed................................................96-67213
1.62-2 (h)(1) amended...........................................96-27005
1.108(c)-1 Added................................................96-65322
1.108(c)-1T Removed.............................................96-65322
1.132-5 (s) and (t) added.......................................96-27006
1.141-0 Added; eff. 5-16-97......................................97-2283
1.141-1--1.150-2 Undesignated center heading
revised; eff. 5-16-97........................................97-2283
1.141-1 Revised; eff. 5-16-97....................................97-2284
1.141-2 Added; eff. 5-16-97......................................97-2284
1.141-3 Added; eff. 5-16-97......................................97-2286
1.141-4 Added; eff. 5-16-97......................................97-2291
1.141-5 Added; eff. 5-16-97......................................97-2296
1.141-6 Added; eff. 5-16-97......................................97-2297
1.141-9 Added; eff. 5-16-97......................................97-2297
1.141-12 Added; eff. 5-16-97.....................................97-2298
1.141-14 Added; eff. 5-16-97.....................................97-2301
1.141-15 Added; eff. 5-16-97.....................................97-2302
1.141-16 Added; eff. 5-16-97.....................................97-2302
1.142-0 Added; eff. 5-16-97......................................97-2302
1.142-1 Revised; eff. 5-16-97....................................97-2302
1.142-2 Revised; eff. 5-16-97....................................97-2302
1.143-1 Redesignated as 1.7703-1; eff. 5-16-97...................97-2283
1.144-0 Added; eff. 5-16-97......................................97-2303
1.144-1 Revised; eff. 5-16-97....................................97-2303
1.144-2 Revised; eff. 5-16-97....................................97-2303
1.144-3 Removed; eff. 5-16-97....................................97-2283
1.145-0 Added; eff. 5-16-97......................................97-2303
1.145-1 Added; eff. 5-16-97......................................97-2303
1.145-2 Added; eff. 5-16-97......................................97-2303
1.147-0 Added; eff. 5-16-97......................................97-2304
1.147-1 Added; eff. 5-16-97......................................97-2304
1.147-2 Added; eff. 5-16-97......................................97-2304
1.148-6 (a)(3) and (d)(1)(iii) added; eff. 5-16-97
97-2304
1.150-1 (a)(3) added; (b) amended; eff. 5-16-97..................97-2304
1.150-4 Added; eff. 5-16-97......................................97-2304
1.163-7 (a) amended.............................................96-30138
1.163(d)-1 Added................................................96-65322
1.163(d)-1T Removed.............................................96-65322
1.166-3T Added..................................................96-32654
1.168(h)-1 Added................................................96-18676
1.168(i)-2 Added................................................96-18677
1.170A-1 (h) and (i) redesignated as (j) and (k); new (h) added;
new (k) revised.............................................96-65951
1.170A-13 (f) revised...........................................96-65952
1.274-1 Amended.................................................96-27006
1.274-2 Heading, (f)(2)(i) heading and (iii) revised; (c)(6)
amended; (g) added..........................................96-27006
1.338-0 Amended.........................................97-2268, 97-3459

[[Page 50]]

1.338-3 (b)(4) revised; (d)(8)(ii) Examples 1
through 4 amended............................................97-2268
1.338-4 (a)(5), (c)(4), (d)(2)(iii), (g)(2) and
(j)(3)(i)(A)(2) amended; (h) revised.........................97-3459
1.338-4T Removed.................................................97-3461
1.338(b)-2T (b)(2), (c)(1) and (3)(iii) revised;
(c)(4) added; (d) Example 1 and 2 amended....................97-2269
1.338(b)-3T (e)(1), (f)(1) and (2) revised; (j)
amended......................................................97-2269
1.338(i)-1 (a) and (b) revised...................................97-3461
1.351-1 (a)(3) added............................................96-19189
(c)(6) redesignated as (c)(7); new (c)(6) added...............96-19544
1.367(a)-3 Added................................................96-68637
1.367(a)-3T (a), (c) and (d) revised............................96-68641
1.367(e)-0 Removed..............................................96-42169
1.367(e)-0T Added...............................................96-42169
1.367(e)-1 Removed..............................................96-42169
1.367(e)-1T Added...............................................96-42169
1.368-0 Amended.................................................96-67455
1.368-1 (g) heading and (1) revised; (g)(2)(iv) added...........96-67455
1.382-1 Amended.................................................96-33314
1.382-2 (a)(1)(iv) added; (f)(18)(i) redesignated as (a)(3)(i);
(a)(1)(iii) and new (3)(i) amended..........................96-33315
1.382-2T (e)(2)(iv) Example 1, 2, (f)(4), (5), (18)(i) and
(h)(2)(i)(A) amended; (f)(1) redesignated as (f)(1)(i); new
(f)(1)(i) heading, (ii) and (iii) added.....................96-33315
1.382-5T Added..................................................96-33316
1.382-8T Added..................................................96-33316
1.401(a)-4 Amended..............................................96-14247
1.446-4 (a)(2)(ii) and (iii) redesignated as (a)(2)(iii) and (iv);
new (a)(2)(ii) added; (e)(4) amended........................96-30138
1.469-1 (h)(2) amended..........................................96-33322
1.469-5T (d)(A) and (B) redesignated as (d)(1) and (2)..........96-14247
1.475-0 Added...................................................96-67719
1.475(a)-3 Added................................................96-67720
1.475(b)-1 Added................................................96-67720
1.475(b)-1T Removed.............................................96-67719
1.475(b)-2 Added................................................96-67722
1.475(b)-2T Removed.............................................96-67719
1.475(b)-4 Added................................................96-67722
1.475(c)-1 Added................................................96-67723
1.475(c)-1T Removed.............................................96-67719
1.475(c)-2 Added................................................96-67725
1.475(c)-2T Removed.............................................96-67719
1.475(d)-1 Added................................................96-67725
1.475(d)-1T Removed.............................................96-67719
1.475(e)-1 Added................................................96-67725
1.475(e)-1T Removed.............................................96-67719
1.482-0 Amended.................................................96-21956
1.482-7 (c)(2) and (3) removed; (c)(4), (5), (j)(2) introductory
text and (i) through (v) redesignated as (c)(2), (3) and
(j)(2)(i) introductory text and (A) thorugh (E); (c)(1)(i),
new (2)(ii) and (f)(3)(iii)(E) Example 8 revised; (c)(1)(iv),
new (j)(2)(i) heading and (ii) added; (f)(3)(ii) and new
(j)(2)(i) amended...........................................96-21956
Corrected.....................................................96-33656
1.483-2T Removed................................................96-30138
1.483-4 Added...................................................96-30138
1.581-1 Revised.................................................96-66588
1.581-2 (a) removed; (b) and (c) redesignated as (a) and (b); new
(a) amended.................................................96-66588
1.584-2 (b)(1) and (2) designation removed......................96-19546
1.584-4 (a)(1) and (2) removed; (a) amended; (e) added..........96-19546
(a) corrected.................................................96-39072
1.597-2 (c)(5) amended..........................................96-33322
1.597-4 (g)(3) amended................................96-33322, 96-33323
1.671-4 (a) amended.............................................96-19191
1.677(a)-1 (d) amended..........................................96-19191
1.721-1 (c) added...............................................96-19189
1.731-2 Added...................................................96-67938
1.761-1 (a) revised.............................................96-66588
1.863-0 Added...................................................96-60545
1.863-1 (a), (b) and (c) revised; (e) added.....................96-60545
(e) correctly revised.........................................96-65323
1.863-2 Revised.................................................96-60546
(c) corrected.................................................96-65323
1.863-3 Redesignated as 1.863-3A................................96-60545
Added.........................................................96-60547
(h) correctly revised.........................................96-65323
1.863-3A--1.863-3AT Undesignated center heading added...........96-60545
1.863-3A Redesignated from 1.863-3..............................96-60545
1.863-3AT Redesignated from 1.863-3A............................96-60545

[[Page 51]]

1.863-3T Redesignated as 1.863-3AT..............................96-60545
1.863-4 Heading and (a) revised.................................96-60550
1.863-5 Removed.................................................96-60550
1.882-0 Corrected...............................................96-15891
1.882-5 (a)(6), (8) Example 1, (b)(3), (c)(2)(i) and (d)(6)
corrected...................................................96-15891
1.884-1 (e)(5) Example 1 corrected..............................96-14247
1.884-5 (e)(4)(ii) corrected....................................96-14248
1.897-1 (f)(1)(iii) corrected...................................96-14248
1.902-0 Added.....................................................97-927
1.902-1 Redesignated as 1.902-3...................................97-927
Added...........................................................97-928
1.902-2 Redesignated as 1.902-4...................................97-927
Added...........................................................97-937
1.902-3 Redesignated from 1.902-1.................................97-927
Concluding text designated as (l); heading, (a)
introductory text and (l) revised.............................97-940
1.902-4 Redesignated from 1.902-2.................................97-927
(b) amended.....................................................97-940
1.904(f)-3 (a) and (b) amended..................................96-33323
1.936-6 (b)(1) amended..........................................96-21367
(b)(1) corrected..............................................96-39072
1.952-1 (e) and (f) added..........................................97-18
1.952-2 (c)(1) revised.............................................97-20
1.954-1 (d)(4)(iii) Example revised................................97-20
1.954-2 (b)(3), (g)(2)(ii)(B)(1)(i) and (2)
revised........................................................97-21
1.957-1 (c) Examples 8 and 9 amended...............................97-21
1.960-1 (i) added..................................................97-21
1.1001-1 (g) revised............................................96-30139
1.1001-3 Added..................................................96-32930
(g) Example 5 corrected.......................................96-47822
1.1001-4T Added.................................................96-32654
1.1012-1 (g) revised............................................96-30139
1.1044(a)-1 Added...............................................96-65322
1.1044(a)-1T Removed............................................96-65322
1.1060-1T (a)(2) redesignated as (a)(2)(i);
(a)(2)(ii) added; (a)(3), (b)(4) and (g)
Example 3 amended; (d)(2), (e)(1), (f)(3)(i),
(g) Examples 1, 2 and 4 and (h)(3) revised...................97-2272
1.1254-0 Amended................................................96-53063
1.1254-2 (d)(1)(ii) revised.....................................96-53063
1.1254-3 (b)(1)(i), (ii), (d)(1)(i) and (ii) revised............96-53063
1.1254-4 Added..................................................96-53063
1.1254-6 Amended................................................96-53066
1.1271-0 (b) amended............................................96-30139
Amended.........................................................97-617
1.1272-1 (b)(2)(ii), (c) and (d) revised; (f)(2) and (j) Examples
5 and 7 amended.............................................96-30140
1.1273-1 (a) amended; (c)(1)(ii) and (f) Example 4 revised......96-30141
1.1274-2 (e) amended; (g) revised; (j) added....................96-30141
1.1275-2 (g), (h) and (j) added.................................96-30142
1.1275-2T Removed...............................................96-30143
1.1275-3 (b)(1)(i) revised......................................96-30143
1.1275-4 Added..................................................96-30143
(a)(2)(vi) amended; (a)(2)(vii) redesignated as
(a)(2)(viii); new (a)(2)(vii) added...........................97-618
1.1275-5 (a)(1), (b)(2), (c)(1), (5), (d) introductory text,
Examples 4 through 9, (e)(2) and (3)(v) introductory text
revised; (a)(3)(i) introductory text, (ii), (c)(3)(ii) and
(e)(3)(v) Example 3 amended; (a)(5), (6) and (d) Example 10
added.......................................................96-30153
1.1275-6 Added..................................................96-30155
1.1275-7T Added...................................................97-618
1.1286-2T Added...................................................97-621
1.1291-0 Added..................................................96-68151
1.1291-0T Introductory text and table amended...................96-68151
1.1291-9 Added..................................................96-68151
1.1291-9T Removed...............................................96-68153
1.1291-10 Added.................................................96-68153
1.1291-10T Removed..............................................96-68154
1.1341 (f)(2)(i) amended........................................96-33323
1.1377-0 Added..................................................96-67455
1.1377-1 Added..................................................96-67456
1.1377-2 Added..................................................96-67457
1.1377-3 Added..................................................96-67458
1.1394-0 Added..................................................96-27259
1.1394-1 Added..................................................96-27259
1.1501-1 Removed................................................96-33325
1.1502-0 Revised................................................96-33325
1.1502-0A Removed...............................................96-33325
1.1502-1 (b), (f)(1) and (2) introductory text revised; (f)(4) and
(j) added...................................................96-33325
1.1502-1A Removed...............................................96-33325
1.1502-2 (h) revised............................................96-33326
1.1502-2A Removed...............................................96-33325
1.1502-3A Removed...............................................96-33325
1.1502-9 (a) and (f) Example 5..................................96-33323
1.1502-10A Removed..............................................96-33325

[[Page 52]]

1.1502-11 (a)(2), (3), (4) and (b)(2)(iii) Examples 1, 2 and 3
96-33323
(c) redesignated from 1.1502-15(b); new (c) heading added.....96-33326
1.1502-11A Removed..............................................96-33325
1.1502-12 (b) amended...........................................96-33323
1.1502-12A Removed..............................................96-33325
1.1502-13 (c)(7)(ii) Example 10, (g)(5) Example 4 and (h)(2)
Examples 1 and 2............................................96-33323
1.1502-13A Removed..............................................96-33325
1.1502-14A Removed..............................................96-33325
1.1502-15 (a)(1) and (3) amended................................96-33323
(b) redesignated as 1.1502-11(c); redesignated as 1.1502-15A
96-33326
1.1502-15A Removed..............................................96-33325
Redesignated from 1.1502-15; heading revised; (b) added.......96-33326
1.1502-15T Added................................................96-33326
1.1502-16A Removed..............................................96-33325
1.1502-17A Removed..............................................96-33325
1.1502-18 (f)(1)(ii), (iii), (2)(i), (ii), (4) Example and (5)
96-33323
1.1502-18A Removed..............................................96-33325
1.1502-19A Removed..............................................96-33325
1.1502-20 (a)(1), (c)(4) Example 7 and (g)(3) Examples 1 and 2
amended.....................................................96-33323
1.1502-21 (b)(1), (2)(i) and (e)(1)(i) amended..................96-33323
Redesignated as 1.1502-21A....................................96-33326
1.1502-21A Redesignated from 1.1502-21; heading revised; (d)(4),
(e)(3) and (h) added........................................96-33328
1.1502-21T Added................................................96-33328
1.1502-22 (a)(1)(ii), (3) and (b)(1) amended....................96-33323
Redesignated as 1.1502-22A....................................96-33333
1.1502-22A Redesignated from 1.1502-22; heading revised; (d)(3)
and (e) added...............................................96-33333
1.1502-22T Added................................................96-33333
1.1502-23 Amended...............................................96-33323
Redesignated as 1.1502-23A....................................96-33334
1.1502-23A Redesignated from 1.1502-23; heading revised; existing
text redesignated as (a); (b) added.........................96-33334
1.1502-23T Added................................................96-33334
1.1502-26 (a)(1)(ii) amended....................................96-33323
1.1502-30A Removed..............................................96-33325
1.1502-31A Removed..............................................96-33325
1.1502-32 (b)(5) Example 2 amended..............................96-33323
1.1502-32A Removed..............................................96-33325
1.1502-33A Removed..............................................96-33325
1.1502-34A Removed..............................................96-33325
1.1502-35A Removed..............................................96-33325
1.1502-36A Removed..............................................96-33325
1.1502-37A Removed..............................................96-33325
1.1502-38A Removed..............................................96-33325
1.1502-39A Removed..............................................96-33325
1.1502-40A Removed..............................................96-33325
1.1502-41 (a) and (b) amended...................................96-33323
Redesignated as 1.1502-41A....................................96-33334
1.1502-41A Removed..............................................96-33325
Redesignated from 1.1502-41; heading revised; (c) added.......96-33334
1.1502-42 (f)(4)(i)(A) and (j) Example 4........................96-33324
1.1502-42A Removed..............................................96-33325
1.1502-43 (b)(2)(v) through (viii) amended......................96-33324
1.1502-43A Removed..............................................96-33325
1.1502-44 (b)(2) and (3) amended................................96-33324
1.1502-44A Removed..............................................96-33325
1.1502-45A Removed..............................................96-33325
1.1502-46A Removed..............................................96-33325
1.1502-47 (h)(2)(i) through (iv), (vii) Example, (3)(iii), (iv),
(v), (4)(i), (ii), (iii), (k)(5), (l)(3)(i), (m)(2)(ii),
(3)(i), (vi)(A), (vii), (ix), (5) Example 4, (o)(2)(i), (ii)
and (q) amended.............................................96-33324
1.1502-47A Removed..............................................96-33325
1.1502-48A Removed..............................................96-33325
1.1502-49A Removed..............................................96-33325
1.1502-50A Removed..............................................96-33325
1.1502-51A Removed..............................................96-33325
1.1502-78 (a) amended...........................................96-33324
1.1502-79 (a)(1)(i) and (b)(1) amended..........................96-33324
(c)(1), (d)(1) and (e)(1) amended.............................96-33325
(a) and (b) redesignated as 1.1502-79A(a) and (b); new (a) and
new (b) added.................................................96-33334
1.1502-79A Added; (a) and (b) redesignated from 1.1502-79A(a) and
(b).........................................................96-33334
1.1502-80 (c) amended...........................................96-33325
1.1502-90T Added................................................96-33336
1.1502-91T Added................................................96-33337
1.1502-92T Added................................................96-33341
1.1502-93T Added................................................96-33351
1.1502-94T Added................................................96-33352

[[Page 53]]

1.1502-95T Added................................................96-33355
1.1502-96T Added................................................96-33362
1.1502-98T Added................................................96-33364
1.1502-99T Added................................................96-33364
1.1502-100 (c)(2) amended.......................................96-33325
1.1503-2 (d)(2)(i), (ii), (4) Examples 1 and 2, (g)(2)(vii)(B)(1),
(2), (E), (G) Examples 1 and 2 and (h)(3) amended...........96-33325
1.1503-2A (f)(1)(i) introductory text, (C), (2)(i), (ii) and (4)
Example 2 amended...........................................96-33325
1.1552-1 (a)(3)(i) and (b)(1) amended...........................96-33325
1.6038B-1T (b)(2)(i) amended; (e) added.........................96-42177
1.6045-1 (q) amended............................................96-53060
1.6045-1T Added.................................................96-53060
1.6045-2 (i) amended............................................96-53060
1.6045-2T Removed...............................................96-46720
Added.........................................................96-53060
1.6049-4 (b)(1), (2) introductory text, (3), (4) amended; (b)(5)
added; authority citation removed...........................96-17573
1.6049-5 (b)(1) introductory text revised; (c) amended; authority
citation removed............................................96-17573
1.6049-6 (e)(4) redesignated as (e)(5); new (e)(4) revised......96-17574
(e)(4) corrected..............................................96-40993
1.6049-8 Added..................................................96-17574
1.6081-2 Added..................................................96-69029
1.6081-2T Removed...............................................96-69029
1.6081-3T Removed...............................................96-69029
1.6081-4 (a) and (c) revised; (d) and (e) added.................96-69030
1.6081-4T Removed...............................................96-69030
1.6081-6 Added..................................................96-69030
1.6081-7 Added..................................................96-69030
1.6115-1 Added..................................................96-65954
1.6655(e)-1 Added...............................................96-65322
1.6655(e)-1T Removed............................................96-65322
1.6662-0 Corrected..............................................96-14248
1.6662-5T (e)(4)(iii) corrected.................................96-14248
1.6662-6 (d)(2)(iii)(A), (D) and (e) Example corrected..........96-14248
1.6695-1 (b)(1) amended.........................................96-65320
1.6695-1T Removed...............................................96-65320
1.7703-1 Redesignated from 1.143-1; eff. 5-16-97
97-2283
18.1377-1 Removed...............................................96-67458
20.2056A-0 Amended..............................................96-60553
20.2056A-2 (d) added............................................96-60553
20.2056A-2T Removed.............................................96-60559
26.2601-1 (b)(1)(v)(D) Examples 2, 4, 5, (4)(i) and (c) corrected;
(b)(3)(iii) introductory text, (A) introductory text, (1),
(2), (B) and (C) correctly designated as (b)(3)(iii)(A)
introductory text, (1) introductory text, (i), (ii), (2) and
(3); new (b)(3)(iii)(A)(3) and (B) correctly added..........96-29653
(b)(3)(iii)(B) amended........................................96-43656
26.2612-1 (a)(2)(ii) and (b)(1)(i) corrected....................96-29653
26.2632-1 (d)(1) corrected......................................96-29654
26.2642-2 (b)(3)(ii)(B) corrected...............................96-29654
26.2642-4 (a)(3) and (b) Example 5 corrected....................96-29654
26.2642-5 (b)(1) amended........................................96-43656
26.2652-1 (a)(2) and (6) Examples 1 and 5 corrected.............96-29654
26.2654-1 (a)(1)(ii)(A), (5) Examples 5, 8, (b)(1)(ii)(A) and
(ii)(C)(1) corrected........................................96-29654
(a)(1)(ii)(B) revised.........................................96-43656
26.2662-1 (c)(2)(vi) Example 1 corrected........................96-29654
26.2663-2 (c)(2), (d) Example 3 and (e) corrected...............96-29654
31 Authority citation amended...................................96-27008
Technical correction..........................................96-40993
Authority citation amended.......................................97-24
31.3402(f)(5)-1 (a) heading, (b) heading and (c)
added; (a) amended; authority citation removed
97-24
31.3402(f)(5)-2T Removed...........................................97-24
31.3406(g)-1 (d) added..........................................96-17574
31.6011(a)-4 (b) amended........................................96-27008
31.6011(a)-4T Removed...........................................96-27008
40.6011(a)-1 (c) amended; (d) removed...........................96-58005
40.6011(a)-2 (b)(2) amended.....................................96-58005
40.6302(c)-1 (b)(1)(ii), (5)(ii), (6)(iii), (c)(2)(iv), (3)(iii)
and (g) removed; (b)(1)(iii), (5)(iii), (c)(3)(iv), (e) and
(f) redesignated as (b)(1)(ii), (5)(ii), (c)(3)(iii), (f) and
(g); (a), (b)(1)(i), new (5)(ii), (6)(ii), (c)(2)(i)(A),
(iii)(B) and new (f)(3)(ii) amended; new (e) added..........96-58005
40.6302(c)-2 (b)(2)(i)(A) and (ii)(B) amended; (c) revised......96-58005

[[Page 54]]

40.6302(c)-3 (f) and (g) redesignated as (g) and (h); (b)(1)(ii),
(3) and new (h) amended; new (f) added......................96-58006
40.6302(c)-4 (d) redesignated as (e); (a), (b)(1) and new (e)
amended; new (d) added......................................96-58007
40.6302(c)-5T Removed...........................................96-58007
40.9999-1 Examples 1 and 3 amended..............................96-58007
48 Authority citation revised...................................96-66216
48.4082-2 (a) amended...........................................96-58007
48.4082-5T Added................................................96-66216
48.4083-1 (b)(1) introductory text and (d)(1) amended...........96-58007
48.4101-1 (f)(3)(ii)(D) corrected...............................96-28053
48.6427-7 Removed...............................................96-58007
48.6714-1 Redesignated as 48.6715-1.............................96-58007
48.6715-1 Redesignated from 48.6714-1; (a) introductory text
amended.....................................................96-58007
48.6715-2T Added................................................96-66216
49.4291-1 (Subpart F) Added.....................................96-58007
53.6011-1 (b) amended..............................................97-26
53.6071-1T Added...................................................97-26
301 Authority citation amended...96-26790, 96-33367, 96-65320, 96-66220,
96-67459
301.6011-2T Added...............................................96-53060
301.6061-1 Revised..............................................96-65320
301.6061-1T Removed.............................................96-65320
301.6103(n)-1 (a) introductory text, (2), concluding text, (d)
introductory text, (2), (e)(1) and (2) amended; (e)(3) added;
authority citation removed..................................96-66218
301.6103(l)(14)-1 Redesignated from 301.6103(l)(14)-1T; heading
amended.....................................................96-66220
301.6103(l)(14)-1T Redesignated as 301.6103(l)(14)-1............96-66220
301.6109-1 (a)(1), (b), (c), (d)(2), (f), (g) and (h) revised;
(d)(3) and (4) added........................................96-26790
(d)(3)(iv)(A)(1) correctly revised; (h)(1) corrected..........96-33657
(b)(2)(iii) and (iv) amended; (d)(2) redesignated as (d)(2)(i);
(b)(2)(v), new (d)(2)(i) heading and (ii) added...............96-66588
301.6156-1 Removed..............................................96-58008
301.6206-1 Removed..............................................96-58008
301.6231(a)(7)-1 Redesignated as 301.6231(a)(7)-1T..............96-37683
Added.........................................................96-67459
301.6231(a)(7)-1T Redesignated from 301.6231(a)(7)-1............96-37683
Removed.......................................................96-67459
301.6321(a)(7)-2 Added..........................................96-67462
301.6335-1 (c)(3) revised; (c)(4) through (9) redesignated as
(c)(5) through (10); new (c)(4) added.......................96-66217
301.6402-7 (g)(2)(iii), (3) Example 2 and (h)(1)(ii) Example
amended.....................................................96-33325
301.6415-1 Removed..............................................96-58008
301.6416-1 Removed..............................................96-58008
301.6417-1 Removed..............................................96-58008
301.6418-1 Removed..............................................96-58008
301.6419-1 Removed..............................................96-58008
301.6420-1 Removed..............................................96-58008
301.6421-1 Removed..............................................96-58008
301.6423-1 Removed..............................................96-58008
301.6651-1 (c)(3) amended.......................................96-69031
301.6651-1T Removed.............................................96-69031
301.6675-1 Removed..............................................96-58008
301.6905-1 Undesignated center heading revised..................96-58008
301.7001-1 Undesignated center heading removed..................96-58008
301.7011-1 Undesignated center heading and section removed......96-58008
301.7232-1 Removed..............................................96-58008
301.7328-1 Removed..............................................96-58008
301.7503-1 (a) amended; (b) revised; (c) removed................96-42179
301.7701-1 Revised..............................................96-66588
301.7701-2 Revised..............................................96-66589
301.7701-3 Revised..............................................96-66590
301.7701-4 (b), (c)(1), (2) Examples 1 and 3 amended; (f) added
96-66592
301.7701-4(e) Added.............................................96-19191
301.7701-6 Revised..............................................96-66593
301.7701-7 Removed..............................................96-66593
301.9100-1T Added...............................................96-33367
301.9100-2T Added...............................................96-33368
301.9100-3T Added...............................................96-33368
601.101 (b) amended; (c) removed................................96-58008
601.102 (b)(2)(i) and (ii) revised; (b)(2)(iii), (iv) and (c)
removed.....................................................96-58008
601.104 (a)(4) and (5) removed; (c)(4) amended..................96-58008
601.201 (a)(2) amended..........................................96-58008
601.202 (c)(1) amended..........................................96-58008
601.203 (a)(1) amended..........................................96-58008

[[Page 55]]

601.301--601.328 (Subpart C) Removed............................96-58008
601.401--601.405 (Subpart D) Heading revised....................96-58008
601.402 Removed.................................................96-58008
601.403 Removed.................................................96-58008
601.404 Removed.................................................96-58008
601.405 Removed.................................................96-58008
601.9000 (Subpart J) Removed....................................96-58008
602 Technical correction........................................96-40993
602.101 (c) table corrected (OMB numbers).......................96-14248
(c) table amended (OMB numbers)..........96-17574, 96-19192, 96-26792,
96-27008, 96-30159, 96-33321, 96-33335, 96-33365, 96-33370, 96-
42178, 96-46720, 96-53066, 96-58008, 96-60550, 96-60559, 96-
65323, 96-65955, 96-66593, 96-67458, 96-67462, 96-67726, 96-
68154, 96-68641, 96-69031
(c) table amended (OMB numbers)..........................97-24, 97-941
(c) table amended (OMB numbers); eff. 5-16-97..................97-2305

Proposed Rules:

1--799 (Ch. I)..................................................96-68697
...............................................................97-3563
1............96-14517, 96-15204, 96-15743, 96-17614, 96-20503, 96-20766,
96-20767, 96-21985, 96-21988, 96-27036, 96-27833, 96-27834, 96-
28118, 96-28821, 96-30845, 96-31426, 96-31473, 96-31474, 96-
32728, 96-35696, 96-36320, 96-39104, 96-42217, 96-42401, 96-
43695, 96-44023, 96-44024, 96-48656, 96-49279, 96-49715, 96-
50778, 96-51256, 96-52902, 96-53161, 96-53688, 96-56647, 96-
58020, 96-58152, 96-58798, 96-65371, 96-66000, 96-67260, 96-
67508, 96-67510, 96-67512, 96-67752, 96-68175
..........97-71, 97-72, 97-77, 97-81, 97-361, 97-694, 97-955, 97-1700,
97-1701, 97-1702, 97-2064, 97-2068, 97-2335, 97-2336, 97-2633,
97-3244, 97-3848, 97-4024
20..............................................................96-43197
25....................................................96-16623, 96-43197
26..............................................................96-29714
31......................96-17614, 96-20767, 96-28823, 96-36320, 96-42401
32..............................................................96-20767
35a...............................96-17614, 96-20767, 96-28823, 96-42401
48..............................................................96-66246
53.................................................................97-84
301..........96-17265, 96-17614, 96-20503, 96-21989, 96-28823, 96-30012,
96-42401, 96-53161
.......................................97-77, 97-955, 97-2068, 97-4024
502.........................................96-17614, 96-28823, 96-42401
503.........................................96-17614, 96-28823, 96-42401
509.........................................96-17614, 96-28823, 96-42401
513.........................................96-17614, 96-28823, 96-42401
514.........................................96-17614, 96-28823, 96-42401
516.........................................96-17614, 96-28823, 96-42401
517.........................................96-17614, 96-28823, 96-42401
520.........................................96-17614, 96-28823, 96-42401
521.........................................96-17614, 96-28823, 96-42401
602................................................................97-81