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26 CFR-Continued

......

Chapter I-Continued 301.6223(C)-11 Added

porary) (c) corrected.. 301.6223(e)-1T Added

porary) 301.6223(e)-2T Added

porary) 301.6223(f)-1T Added

porary) 301.6223(g)-1T Added

porary) .... 301.6223(h)-1T Added

porary) Correctly designated....... 301.6224(a)-1T Added

porary) 301.6224(b)-1T Added

porary) 301.6224(C)–1T Added

porary) 301.6224(0)-2T Added

porary) 301.6224(0) 3T Added

porary) 301.6226(a)-1T Added

porary) 301.6226(b)–1T Added

porary) 301.6226(e)-11 Added

porary) 301.6226(1)-1T Added

porary) 301.6227(b)-1T Added

porary) 301.6227(c)-1T Added

porary) (a) corrected. 301.6229(b)-1T Added

porary) 301.6229(e)-1T Added

porary) 301.6230(b)-1T Added

porary) 301.6230(c)-1T Added

porary) 301.6230(e)-1T Added

porary) 301.6231(a)(1)-1T Added

porary) (a)(3) corrected ........ 301.6231(a)(2)-1T Added

porary) 301.6231(a)(5)-1T Added

porary)

52 FR

26 CFR-Continued 52 FR Page

Page Chapter I-Continued (tem

301.6231(a)(6)-1T Added (tem6784 porary) .............

.......... 6790 .9296 301.6231(a)(7)-1 Added (tem(temporary)

.6791 .6784

301.6231(a)(12)-1T Added (tem(temporary)

.6793 6785 301.6231(0) 3T Added (tem

.6793 (tem

porary)
6785
301.6231(c) 4T Added (tem-

.6793 (tem

porary)
.6785
301.6231(c)-5T Added

(tem

.6793 porary) (tem

301.6231(C) 6T Added (tem-
.6786
porary)

.6793
.9296
301.6231(c)-7T Added

(tem(temporary)

6793 .6786

301.6231(c)-ST Added (tem(temporary)

.6794 .6786

301.6231(d)-1T Added (tem(temporary)

.6794 6786 301.6231(e)-1T Added

(tem(temporary)

.6794 ......... 6787 301.6231(e)-2T Added

(tem(temporary)

.6794 .6787 301.6231(f)-1T Added

(tem(temporary)

.6794 .6788 301.6233-1T Added

(tem(temporary)

.6795 6788 301.6241-1T Added

(tem(temporary)

.3002 .6788 301.6245-1T Added

(tem(temporary)

3003 .6788 301.6402–6T (b) revised (tem(temporary).

17950 .6788 301.6404-2T Added

(tem(temporary)

.30163 6788 301.6723-1T Added

(tem..9296 porary)..

.34355 (tem

(d)(2) corrected 6789 (tem

1988 6789 26 CFR

53 FR (tem

Page .6789

Chapter I (tem

301 Authority citation amend-
.6789
ed..

2600, 5270, 23618, 47676 (tem

301.6036-1 (a)(1), (4)(1) heading and 6789

introductory text, and (e) re(temvised ......

2600 6789 301.6323(1)-1 (c)revised.

47676 .9296 301.6323(f)-1T Added (tem(temporary)

5270 .6790 301.6323(1)-1T Removed..... .47676 (tem301.6689-1T Added

(tem.6790 porary).

23618

...... 11388

.......

........ 14245

1989 26 CFR

64 FR

Page Chapter I 301 Authority citation amended ........

19569, 21054, 21057, 46383, 50372 Technical correction ....

.23209 Authority citation corrected. .23563 301.6050M-1 Added

50372 301.6103(n)-1 (a) introductory

text and flush text following
(a)(2), (d) introductory text,
and (2) amended ....

46383 301.6114-1T Added

(temporary).

37452 (e) corrected ....

.38927 301.6326-1T Added

(temporary)...

...... 19569 301.6402–6T (b) concluding text

amended; (c)(1) introductory
text, (1), and (k) revised (tem-
porary).

401 301.6404-OT Added

(temporary)...

21054 301.6404-3T Added

(temporary).

21057 301.6712–1T Added

(temporary).

37453 301.7624–1T Added

(temporary)..

.21054 301.7811-1T Added

(temporary)...

11700 Technical correction

..13606

26 CFR-Continued

66 FR

Page Chapter 1-Continued 301.6404-OT Redesignated

as 301.64040and revised ..

14245 301.64043 Redesignated from

301.6404 3T and heading re

vised...
301.6404-3T Redesignated as

301.64043 and heading re-
vised..

14245 301.6621-3T Added

(temporary)

... 52043 301.6712–1 Added.

.9441 301.6712–1T Removed..

9440 301.7216-2T Added

(temporary).

53296 301.7605–1 Heading and (a) removed

12346 301.7605–1T Added

(temporary)..

12346 (a)(1) corrected

..21862

..........

........

1991 26 CFR

56 FR

Page Chapter I 301 Authority citation amended.........

.......... 9170 Authority citation correctly added ......

.13584 Authority citation amended.......49685,

65187, 66996, 67489 301.6103(j)(1)-11 Added (temporary)

9170 Removed...

..65187 301.6103(j)(1)-1 (b)(1) through (3) revised ......

65187 301.6109–2 Added

49685 301.6326-1 Redesignated from 301.6326–1T .........

19948 301.6326-1T Redesignated as

301.6326-1.. 301.6402–7T Added

(temporary)

67489 301.6721-0 Added

67182 301.6721-1 Added

67182 301.6621-3T (d) corrected (temporary)

2433 301.6721-OT Added

(temporary)

.... 6972 301.6721-OT Removed

67182 301.6721-1T Added

(temporary)

6972 301.6721-1T Removed

67182 301.6722–1 Added

67182 301.6722–1T Removed

67182

...........

1990 26 CFR

55 FR

Page Chapter I 301 Authority citation amended...

9439 12346, 14245 301.6103(j)(1)-1 Technical correction ....

21742 (j)(1)-1 (b)(1)(i) through (xiv)

revised; (b)(1)(XV) added ..... ..11368 301.6114-1 Added ......

9440 (b)(4)(11), (b)(5) introductory

text, (c)(1), (7)(1), and (ii) re-
vised; (c)(7)(iii) concluding
text, (d)(4)(v) concluding text,

and (e) amended.......... ..28609 (b)(4)(11)(B) corrected..

.10237 301.6114-1T Removed.

9440 301.64040 Redesignated from

301.6404-0T and revised ... ....... 14245

... 19948 12

....

...58985

26 CFR-Continued

66 FR

Page Chapter 1-Continued 301.6722–1T Added

(temporary)

.6976 301.6723–1 Added

.67182 301.6723.1A Undesignated center

heading and section added......... 15042 301.6723–1T Revised

(temporary)

.6977 301.6723–1T Removed

67182 301.6724-1 Added

67182 301.6724-1T Added

(temporary)

.6978 301.6724-1T Removed ......... 67182 301.7216-2 (0) and (p) added; au

thority citation removed .......... 66996 301.7216-2T Technical correction.....

4676 301.7216-2T Removed

66996 301.9100-1 Redesignated from

301.9100–1T; heading amend-
ed,

64982 301.9100_1T Added

(temporary)

14024 301.9100-1T Technical correction...

22331 Redesignated as 301.9100–1; heading amended ....

..64982

... 3539

26 CFR-Continued

57 FR

Page Chapter 1-Continued (d) Example 3 (1) and Erample 5 (11) corrected............

..60846 301.6621-3T Removed

53557 301.6724-1 (P)(1)(11), (3), (g) and

(h)(2)(1) amended; (1)(2) re-
vised..........

13035 301.7216-2 (0) corrected .. (0) amended ....

.37086 301.7429-1 Revised.. 301.7429-2 Revised.

58985 301.7429–3 Revised..

58985 301.7432-1 Added. (a)(2) corrected..

..6061 301.7433_1 Added

3536 (a)(2) and (c)(1) corrected

.5931 301.7514-1 (a)(2)(11) and (5)(11)

amended; (a)(2)(iii) through
(vi) and (7) added; (a)(3) and
(6) revised ......

..... 15015 301.7624–1 Redesignated from

301.7624–1T; heading amend-
ed ...

15017 301.7624-1T Amended.......

..2840 Redesignated as 301.7624-1 .15017 301.7701-10 Amended.

15241 301.7701–13A (e)(12) added

61313 301.7701(b)-0 Added ......

15241 301.7701(b)-1 Added ....

15242 (e) Example 3 corrected

.28612 (e) Example 1 corrected

.37190 301.7701(b)-2 Added

15244 (1)(3) corrected ..........

..28612 (1)(1) through (4) and (6) corrected ....

.37190 301.7701(b)3 Added

15245 (b)(6) corrected

.28612 (c)(2) corrected

..37190 301.7701(b)-4 Added ......

15247 (d) Example 5 corrected

.28612 301.7701(b)-5 Added.

15250 301.7701(b)-6 Added

15250 (b) Example 1 corrected

.28612 301.7701(b)-7 Added ......

15251 (e) Erample 3 corrected

.28612 301.7701(b)-8 Added ....

15252 (b)(2) introductory text corrected .........

.28612 (b)(2)(11) corrected

.37190 301.7701(b)-9 Added

15253 301.7704-2 Added

58710 301.7811-1 Redesignated from

301.7811-1T; heading, (a)(1), (3),
(c)(1), (3) and (e)(2) amended;
(a)(4)(11) and (h) revised; (a)(5)
added...

...... 9977

1992 26 CFR

57 FR

Page Chapter I 301 Technical correction

2815 Technical correction ......... .10134 Authority citation amended. ..15017,

15241, 43894, 53034 Technical correction ..........21855, 22167 301.6335-1 (d) added; eff. 42 92.

7546 301.6402-6 Added

13038 (a)(2)(ii), (b)(1)(1), (2), (j) and (m) corrected ....

..36691 301.6402–7 Redesignated from

301.6402–7T; heading and
(d)(2)(1) revised; (e)(1) and (3)
amended....

53034 301.6402–7T (d)(2)(iii)

corrected.

6073 Redesignated as 301.6402–7 .53034 301.6501(c)-1 (e) added..

4277 (e)(3) corrected

.11265 301.6502-1 (a)(1) and (2)(1) amend

ed; (a)(3) revised; (c)
added.

4938 (a)(3) corrected

10290 301.6621-3 Added

53554

...

... 9977

...... 28502

.... 66193

26 CFR-Continued 57 FR

26 CFR-Continued

68 FR Page

Page Chapter 1-Continued

Chapter I-Continued 301.7811-1T Redesignated as

301.7605-1T Removed ....... .... 17520 301.7811-1..............

301.7701-2 (a)(4) and (b)(1) amend301.9100 4T Redesignated from

ed 50.0.

43895

301.7701(b)0 (d) ected ............. 17516 301.9100-5T Redesignated from

301.7701(b)-2(d) (d) introductory 58.0.

43895

text and (1) through (10) cor301.9100_6T Redesignated from

rectly redesignated as (1) 5h.4........

43895

through (x); (d)(2) correctly 301.9100-7T Redesignated from

designated and corrected ..... 17516 5h.5.............

43895
301.9100-1 (b) revised........

34886 (f) amended..

.43896

301.9100-7T (a)(1) table amend301.9100-8 Redesignated from

ed ..............

68764 5h.6; (a)(1) table and (4)(11)

..68765 amended..............

43895

(a)(4)(11) table amended........... (a)(1) table corrected

.47373 301.9100-9T Redesignated from

1994 6.1...... 43896 26 CFR

59 FR 301.9100-10T Redesignated from

Page 6.2..........

43896

Chapter I 301.9100-11T Redesignated from 6.3..

43896

301 Authority citation amend301.9100-12T Redesignated from

ed .....

11547, 12844 7.0...

11548 43896

301.6103(1)(14)-1T Added 301.9100–13T Redesignated from

301.6159_1 Added 7a.1..

43896

301.6323(1)-1 (a)(2) amended; (c) 301.9100–14T Redesignated from

and (d) redesignated as (d) and 7a.2....

43896 (e); new (c) and new (e) Eram301.9100-15T Redesignated from

ples 5 and 6 added.

38120 7a.3.

43896 301.6331-1 (a)(1) amended; (a)(2) 301.9100-16T Redesignated from

revised; (b) redesignated as 10.2 ...

43896 (b)(2); (b) heading, (1) and (d) 301.9100-17T Redesignated from

added....... 13.0. 43896 301.6331–2 Revised ...

38903 301.9100-18T Redesignated from

301.6334-1 (a)(2), (3), (8) and (9) 13.1.

43896 amended; (a)(10) through (13), 301.9100–19T Redesignated from

(d) and (e) added

53088 14.1-1. 43896 301.63342 Revised.

53088 301.9100-20T Redesignated from

301.6334-3 Revised .....

53089 43896 301.6334 4 Revised.

53090 301.9100-21 Added 43894 301.6334–5 Removed....

53091 301.6334-6 Removed.....

53091 1993 301.63347 Removed ......

53091 26 CFR

301.6611-1 (h)(2)(v) and (vi) re-
58 FR
Page

vised;(k)added. Chapter I

301.7426-1 (a)(1) revised; (c)
added......

26601 301 Authority citation amended.

301.74300 Added

29360 17519, 68764 Technical correction .....

..31344
301.7430-1 Revised.

29357 301.6332–1 (a)(1), (2) heading and

301.7430-2 Added

29360 (b)(2) amended..

17
301.7430_3 Added

29362 (c) revised ... .3829 301.7430-4 Added

29363 301.6332–3 Added.

301.7430-5 Added

29364 301.7605-1 (b) and (c) redesignated

301.7430-6 Added

29366 as (h) and (i); (a), (b) through 301.9100-7T (a)(1) table and (4)(11) (8) and (j) added....

17519 amended.........

..38903

19.2-1 ........

............

... 10076

......

..........

18

... 12844

.......

1995 26 CFR

60 FR

Page Chapter I 300 Added ......

8299 301 Authority citation amend

ed....................... 35, 37589, 40087, 66105 301.6011–2 (c)(4)(1) revised; eff. 11-97......

66142 301.6061-11 Added

(temporary).

.37589 301.6109-1 (a)(2) revised

.66090 (a)(1) and (h) amended

..66134 301.6109–2 (c) through (8) revised; (h) added.....

51725 301.6211-1 (b) amended....

62212 301.6212–1 (c)amended.....

62212 301.6213-1 (a)(2) and (e) amended.

62212 301.6311-1 (a)(1)(1) amended; (a)(2)

and (b) revised; (a)(3) removed;
(d) added .........

20899 301.6343–1 Revised

.35 301.6343-2 Added .....

37 301.6852–1 Added

62212 301.6861-1 (g)amended...

62212 301.6863–1 (a)(1), (3), (4) and (b) amended............

.62213 301.6863–2 (a) introductory text amended.....

.62213 301.6867-1 Added ....

39653 301.6867–1T Removed

...39654 301.7409–1 Added .....

62213 301.7422–1 (a) introductory text,

(c) introductory text and (d)
amended....

62213 301.74254 (b)(3)(ii) amended..... 28720 301.7507–1 (b)(4) added.....

.66105 301.7507–9 (d) amended........... .66105 301.7514–1 (a)(2) through (7) redes

ignated as (a)(3) through (8);
new (a)(2) added.

54945 301.7611-1 Amended.....

62213 301.7701-3 (e) added.... 301.7701(1)-0 Added ... 301.7701(1)1 Added ....

40088 (c)(4)(11) and (g)(3) Example 5 corrected.

.49754 301.7701(1)-2 Added..

40091 301.7701(1)-3 Added..

. 40092 301.7701(1) 4 Added...

. 40092 301.9100–7T (a)(1) table and (4)(1)

table amended; (a)(4)(iii) re-
vised.....

.66926

1996 26 CFR

61 FR

Page Chapter I 301 Technical correction .............. 7214 Authority citation amended.......26790,

33367, 65320, 66220, 67459 301.6011-2T Added.

53060 301.6061-1 Revised .....

65320 301.6061-1T Removed

65320 301.6103(1)(14)-1 Redesignated

from 301.6103(1)(14)-1T; heading
amended...

66220 301.6103(1)(14)-11 Redesignated as 301.6103(1)(14)-1 .........

66220 301.6103(n)-1 (a) introductory

text, (2), concluding text, (d)
introductory text, (2), (e)(1)
and (2) amended; (e)(3) added;
authority citation re-
moved

66218 301.6109–1 (a)(1), (b), (c), (d)(2), (1),

(g) and (h) revised; (d)(3) and
(4) added

.26790 (d)(3)(iv)(A)(1) correctly revised; (h)(1) corrected .....

..33657 (b)(2)(iii) and (iv) amended;

(d)(2) redesignated as (d)(2)(1);
(b)(2)(v), new (d)(2)(1) heading
and (ii) added...

..66588 301.6109–2 (1)(2) corrected.

. 1035 301.6156-1 Removed..

58008 301.6206-1 Removed.

58008 301.6231(a)(7)-1 Redesignated as 301.6231(a)(7)_1T........

.37683 Added

.67459 301.6231(a)(7)_1T Redesignated from 301.6231(a)(7)-1..

.37683 Removed........

.67459 301.6311-1 Corrected......

13763 301.6321(a)(7)-2 Added ...... 67462 301.6335–1 (c)(3) revised; (c)(4)

through (9) redesignated as
(c)(5) through (10); new (c)(4)
added....

66217 301.6402–7 (g)(2)(111), (3) Example

2 and (h)(1)(11) Example amend-
ed.

33325 301.6415-1 Removed.....

58008 301.6416-1 Removed.

58008 301.6417-1 Removed...

58008 301.6418-1 Removed....

58008 301.6419_1 Removed....

58008 301.6420–1 Removed...

58008 301.6421-1 Removed.

58008 301.6423–1 Removed....

.58008 301.6651-1 (c)(3) revised ........ .262, 69031 301.6651-1T Added.

.262

........

..65566 ... 40088

......

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