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) .6793 (tem porary) (tem .6793 porary) (tem 301.6231(C) 6T Added (tem- .6793 (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- 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 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 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... 301.64043 and heading re- 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- 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- 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- 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 ..... 15015 301.7624–1 Redesignated from 301.7624–1T; heading amend- 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), ...... 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 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) 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 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- vised;(k)added. Chapter I 301.7426-1 (a)(1) revised; (c) 26601 301 Authority citation amended. 301.74300 Added 29360 17519, 68764 Technical correction ..... ..31344 29357 301.6332–1 (a)(1), (2) heading and 301.7430-2 Added 29360 (b)(2) amended.. 17 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; 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) 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); 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- .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 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) 66218 301.6109–1 (a)(1), (b), (c), (d)(2), (1), (g) and (h) revised; (d)(3) and .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); ..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 66217 301.6402–7 (g)(2)(111), (3) Example 2 and (h)(1)(11) Example amend- 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 ...... |