26 CFR 1.414(r)-0 - Table of contents.

§ 1.414(r)-0 Table of contents.

(a)In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an employer is treated as operating qualified separate lines of business under section 414(r) of the Internal Revenue Code of 1986 as added to the Code by section 1115(a) of the Tax Reform Act of 1986 (Pub. L. No. 99-514), as well as rules for applying the requirements of sections 410(b), 401(a)(26), and 129(d)(8) separately with respect to the employees of each qualified separate line of business of an employer. Paragraph (b) of this section contains a listing of the headings of §§ 1.414(r)-1 through 1.414(r)-11. Paragraph (c) of this section provides a flowchart showing how the major provisions of §§ 1.414(r)-1 through 1.414(r)-6 are applied.

(b)Table of contents. The following is a listing of the headings of §§ 1.414(r)-1 through 1.414(r)-11.

§ 1.414(r)-1 Requirements applicable to qualified separate lines of business.

(a) In general.

(b) Conditions under which an employer is treated as operating qualified separate lines of business.

(1) In general.

(2) Qualified separate line of business.

(i) In general.

(ii) Line of business.

(iii) Separate line of business.

(iv) Qualified separate line of business.

(A) In general.

(B) Fifty-employee requirement.

(C) Notice requirement.

(D) Requirement of administrative scrutiny.

(3) Determining the employees of a qualified separate line of business.

(c) Separate application of certain Code requirements to employees of a qualified separate line of business.

(1) In general.

(2) Separate application of section 410(b).

(i) General rule.

(ii) Special rule for employer-wide plans.

(3) Separate application of section 401(a)(26).

(i) General rule.

(ii) Special rule for employer-wide plans.

(4) Separate application of section 129(d)(8). [Reserved]

(5) Separate application of other Code requirements.

(d) Application of requirements.

(1) In general.

(2) Interpretation.

(3) Separate operating units.

(4) Certain mergers and acquisitions.

(5) Governmental and tax-exempt employers.

(i) General rule.

(ii) Additional rules. [Reserved]

(6) Testing year basis of application.

(i) Section 414(r).

(ii) Sections 410(b), 401(a)(26), and 129(d)(8).

(7) Averaging rules.

(8) Definitions.

(9) Effective dates.

(i) General rule.

(ii) Reasonable compliance.

(A) In general.

(B) Determination of reasonable compliance.

(C) Effect on other plans.

(e) Additional rules.

§ 1.414(r)-2 Line of business.

(a) General rule.

(b) Employer determination of its lines of business.

(1) In general.

(2) Property and services provided to customers.

(i) In general.

(ii) Timing of provision of property or services.

(3) Employer designation.

(i) In general.

(ii) Ability to combine unrelated types of property or services in a single line of business.

(iii) Ability to separate related types of property or services into two or more lines of business.

(iv) Affiliated service groups.

(c) Examples.

(1) In general.

(2) Examples illustrating employer designation.

(3) Examples illustrating property and services provided to customers.

§ 1.414(r)-3 Separate line of business.

(a) General rule.

(b) Separate organization and operation.

(1) In general.

(2) Separate organizational unit.

(3) Separate financial accountability.

(4) Separate employee workforce.

(5) Separate management.

(c) Supplementary rules.

(1) In general.

(2) Determination of separate employee workforce.

(3) Determination of separate management.

(4) Employees taken into account.

(5) Services taken into account.

(i) Provision of services to a separate line of business.

(ii) Period for which services are provided.

(iii) Optional rule for employees who change status.

(A) In general.

(B) Change in employee's status.

(6) Examples of the separate employee workforce requirement.

(7) Examples of the separate management requirement.

(d) Optional rule for vertically integrated lines of business.

(1) In general.

(2) Requirements.

(3) Optional rule.

(i) Treatment of employees.

(ii) Purposes for which optional rule applies.

(4) Examples.

§ 1.414(r)-4 Qualified separate line of business - fifty-employee and notice requirements.

(a) In general.

(b) Fifty-employee requirement.

(c) Notice requirement.

(1) General rule.

(2) Effect of notice.

§ 1.414(r)-5 Qualified separate line of business - administrative scrutiny requirement - safe harbors.

(a) In general.

(b) Statutory safe harbor.

(1) General rule.

(2) Highly compensated employee percentage ratio.

(3) Employees taken into account.

(4) Ten-percent exception.

(5) Determination based on preceding testing year.

(6) Examples.

(c) Safe harbor for separate lines of business in different industries.

(1) In general.

(2) Optional rule for foreign operations.

(3) Establishment of industry categories.

(4) Examples.

(d) Safe harbor for separate lines of business that are acquired through certain mergers and acquisitions.

(1) General rule.

(2) Employees taken into account.

(3) Transition period.

(4) Examples.

(e) Safe harbor for separate lines of business reported as industry segments.

(1) In general.

(2) Reported as an industry segment in conformity with Form 10-K or Form 20-F.

(3) Timely filing of Form 10-K or 20-F.

(4) Examples.

(f) Safe harbor for separate lines of business that provide same average benefits as other separate lines of business.

(1) General rule.

(2) Separate lines of business benefiting disproportionate number of nonhighly compensated employees.

(i) Applicability of safe harbor.

(ii) Requirement.

(3) Separate lines of business benefiting disproportionate number of highly compensated employees.

(i) Applicability of safe harbor.

(ii) Requirement.

(4) Employees taken into account.

(5) Example.

(g) Safe harbor for separate lines of business that provide minimum or maximum benefits.

(1) In general.

(2) Minimum benefit required.

(i) Applicability.

(ii) Requirement.

(iii) Defined benefit minimum.

(A) In general.

(B) Normal form and equivalent benefits.

(C) Compensation definition.

(D) Average compensation requirement.

(E) Special rules.

(iv) Defined contribution minimum.

(A) In general.

(B) Modified allocation definition for averaging.

(3) Maximum benefit permitted.

(i) Applicability.

(ii) Requirement.

(iii) Defined benefit maximum.

(A) In general.

(B) Determination of defined benefit maximum.

(C) Adjustment for different compensation definitions.

(D) Adjustment for certain subsidies.

(iv) Defined contribution maximum.

(4) Duplication of benefits or contributions.

(i) Plans of the same type.

(ii) Plans of different types.

(iii) Special rule for floor-offset arrangements.

(5) Certain contingency provisions ignored.

(6) Employees taken into account.

§ 1.414(r)-6 Qualified separate line of business - administrative scrutiny requirement - individual determinations.

(a) In general.

(b) Authority to establish procedures.

§ 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.

(a) Introduction.

(1) In general.

(2) Purposes for which this section applies.

(b) Assignment procedure.

(1) In general.

(2) Assignment for the first testing day.

(3) Assignment of new employees for subsequent testing days.

(4) Special rule for employers using annual option under section 410(b).

(c) Assignment and allocation of residual shared employees.

(1) In general.

(2) Dominant line of business method of allocation.

(i) In general.

(ii) Dominant line of business.

(iii) Employee assignment percentage.

(A) Determination of percentage.

(B) Employees taken into account.

(iv) Option to apply reduced percentage.

(v) Examples.

(3) Pro-rata method of allocation.

(i) In general.

(ii) Allocation procedure.

(iii) Examples.

(4) HCE percentage ratio method of allocation.

(i) In general.

(ii) Highly compensated employee percentage assignment ratio.

(iii) Allocation procedure.

(5) Small group method.

(i) In general.

(ii) Size of group.

(iii) Composition of qualified separate line of business.

(iv) Reasonable allocation.

§ 1.414(r)-8 Separate application of section 410(b).

(a) General rule.

(b) Rules of separate application.

(1) In general.

(2) Satisfaction of section 410(b)(5)(B) on an employer-wide basis.

(i) General rule.

(ii) Application of facts and circumstances requirements under nondiscriminatory classification test.

(iii) Modification of unsafe harbor percentage for plans satisfying ratio percentage test at 90 percent level.

(A) General Rule.

(B) Facts and circumstances alternative.

(3) Satisfaction of section 410(b) on a qualified-separate-line-of-business basis.

(4) Examples.

(c) Coordination of section 401(a)(4) with section 410(b).

(1) General rule.

(2) Examples.

(d) Supplementary rules.

(1) In general.

(2) Definition of plan.

(3) Employees of a qualified separate line of business.

(4) Consequences of failure.

§ 1.414(r)-9 Separate application of section 401(a)(26).

(a) General rule.

(b) Requirements applicable to a plan.

(c) Supplementary rules.

(1) In general.

(2) Definition of plan.

(3) Employees of a qualified separate line of business.

(4) Consequences of failure.

§ 1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
§ 1.414(r)-11 Definitions and special rules.

(a) In general.

(b) Definitions.

(1) In general.

(2) Substantial-service employee.

(3) Top-paid employee.

(4) Residual shared employee.

(5) Testing year.

(6) Testing day.

(7) First testing day.

(8) Section 401(a)(26) testing day.

(c) Averaging rules.

(1) In general.

(2) Specified provisions.

(3) Averaging of large fluctuations not permitted.

(4) Consistency requirements.

(c)Flowchart. The following is a flowchart showing how the major provisions of §§ 1.414(r)-1 through 1.414(r)-6 are applied.

[T.D. 8376, 56 FR 63434, Dec. 4, 1991, as amended by T.D. 8548, 59 FR 32916, June 27, 1994]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28 - Renumbered § 45C]

§ 30 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

§ 221 - Interest on education loans

§ 263A - Capitalization and inclusion in inventory costs of certain expenses

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to sections 661 and 662

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where section 754 election or substantial built-in loss

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Basis information to persons acquiring property from decedent

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

§ 6050I-1

§ 6050K - Returns relating to exchanges of certain partnership interests

§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 1 after this date.

  • 2017-06-30; vol. 82 # 125 - Friday, June 30, 2017
    1. 82 FR 29719 - Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
        Effective Date: These corrections are effective June 30, 2017. Applicability Date: The corrections to §§ 1.1441-0; 1.1441-1(b)(7)(ii)(B), (e)(3)(iv)(B) and (C), (e)(4)(ii)(B)( 11 ), (e)(4)(ix)(D), (e)(5)(ii) through (e)(5)(ii)(B), (e)(5)(ii)(D) through (e)(5)(v)(B)( 3 ), (e)(5)(v)(B)( 5 ) through (e)(5)(v)(D), and (f) through (f)(4); 1.1441-1T; 1.1441-3(d)(1); 1.1441-4; 1.6045-1(m)(2)(ii) and (n)(12)(ii); and 1.6049-5(c)(1) through (c)(4) are applicable on January 6, 2017.
      26 CFR Part 1

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