TAX ON SELF-EMPLOYMENT INCOME
Authority: 26 U.S.C. 7805, 26 U.S.C. 6038 and 26 U.S.C. 6038A, unless otherwise noted.
Section 1.1402(e)-5T also is issued under 26 U.S.C. 1402(e)(1) and (2).
Section 1.1441-2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-3 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).
Section 1.1441-4 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-5 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(b)(11).
Section 1.1441-6 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-7 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).
Section 1.1443-1 also issued under 26 U.S.C. 1443(a).
Section 1.1445-5 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1445-8 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1446-3 also issued under 26 U.S.C. 1446(g).
Section 1.1446-4 also issued under 26 U.S.C. 1446(g).
Section 1.1446(f)-1 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-2 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-3 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-4 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-5 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1461-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1461-2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1462-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1471-1 is also issued under 26 U.S.C. 1471.
Section 1.1471-2 is also issued under 26 U.S.C. 1471.
Section 1.1471-3 is also issued under 26 U.S.C. 1471.
Section 1.1471-4 is also issued under 26 U.S.C. 1471.
Section 1.1471-5 is also issued under 26 U.S.C. 1471.
Section 1.1471-6 is also issued under 26 U.S.C. 1471.
Section 1.1472-1 is also issued under 26 U.S.C. 1472.
Section 1.1473-1 is also issued under 26 U.S.C. 1473.
Section 1.1474-1 is also issued under 26 U.S.C. 1474.
Section 1.1474-2 is also issued under 26 U.S.C. 1474.
Section 1.1474-3 is also issued under 26 U.S.C. 1474.
Section 1.1474-4 is also issued under 26 U.S.C. 1474.
Section 1.1474-5 is also issued under 26 U.S.C. 1474.
Section 1.1474-6 is also issued under 26 U.S.C. 1474.
Section 1.1474-7 is also issued under 26 U.S.C. 1474.
Section 1.1502-0 also issued under 26 U.S.C. 1502.
Section 1.1502-1 also issued under 26 U.S.C. 1502.
Section 1.1502-2 also issued under 26 U.S.C. 1502.
Section 1.1502-3 also issued under 26 U.S.C. 1502.
Section 1.1502-4 also issued under 26 U.S.C. 1502.
Section 1.1502-9 also issued under 26 U.S.C. 1502.
Section 1.1502-9A also issued under 26 U.S.C. 1502.
Section 1.1502-11 also issued under 26 U.S.C. 1502.
Section 1.1502-12 also issued under 26 U.S.C. 1502.
Sections 1.1502-13 and 1.1502-28 also issued under 26 U.S.C. 1502.
Section 1.1502-15 also issued under 26 U.S.C. 1502.
Section 1.1502-17 also issued under 26 U.S.C. 446 and 1502.
Section 1.1502-18 also issued under 26 U.S.C. 1502.
Section 1.1502-19 also issued under 26 U.S.C. 301, 1502, and 1503.
Section 1.1502-20 also issued under 26 U.S.C. 337(d) and 1502.
Section 1.1502-20T also issued under the authority of 26 U.S.C. 337(d) and 1502.
Section 1.1502-21(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.
Section 1.1502-21T also issued under 26 U.S.C. 1502.
Section 1.1502-21T(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.
Section 1.1502-22 also issued under 26 U.S.C. 1502.
Section 1.1502-23 also issued under 26 U.S.C. 1502.
Section 1.1502-26 also issued under 26 U.S.C. 1502.
Section 1.1502-31 also issued under 26 U.S.C. 1502.
Section 1.1502-31T also issued under 26 U.S.C. 1502.
Section 1.1502-32 also issued under 26 U.S.C. 301, 1502, and 1503.
Section 1.1502-32(a)(2), (b)(3)(iii)(C), (b)(3)(iii)(D), and (b)(4)(vi) also issued under 26 U.S.C. 1502.
Section 1.1502-32T also issued under 26 U.S.C. 1502.
Section 1.1502-33 also issued under 26 U.S.C. 1502.
Section 1.1502-33T also issued under 26 U.S.C. 1502.
Section 1.1502-34 also issued under 26 U.S.C. 1502.
Section 1.1502-35 also issued under 26 U.S.C. 1502.
Section 1.1502-35T also issued under 26 U.S.C. 1502.
Section 1.1502-36 also issued under 26 U.S.C. 1502
Section 1.1502-36 also issued under 26 U.S.C. 337(d).
Section 1.1502-43 also issued under 26 U.S.C. 1502.
Section 1.1502-47 also issued under 26 U.S.C. 1502, 1503(c) and 1504(c).
Section 1.1502-55 also issued under 26 U.S.C. 1502.
Section 1.1502-75 also issued under 26 U.S.C. 1502.
Section 1.1502-75T also issued under 26 U.S.C. 1502.
Section 1.1502-76 also issued under 26 U.S.C. 1502.
Section 1.1502-77 also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-77A also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-77B also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-78 also issued under 26 U.S.C. 1502, 6402(j), and 6411(c).
Section 1.1502-79 also issued under 26 U.S.C. 1502.
Section 1.1502-80 also issued under 26 U.S.C. 1502.
Section 1.1502-81T also issued under 26 U.S.C. 1502.
Section 1.1502-91 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-92 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-93 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-94 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-95 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-95T also issued under 26 U.S.C. 1502.
Section 1.1502-96 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-98 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-99 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-15A also issued under 26 U.S.C. 1502.
Section 1.1502-21A also issued under 26 U.S.C. 1502.
Section 1.1502-22A also issued under 26 U.S.C. 1502.
Section 1.1502-23A also issued under 26 U.S.C. 1502.
Section 1.1502-41A also issued under 26 U.S.C. 1502.
Section 1.1502-79A also issued under 26 U.S.C. 1502.
Section 1.1502-91A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-92A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-93A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-94A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-95A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-96A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-98A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-99A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1503(d) also issued under 26 U.S.C. 953(d) and 26 U.S.C. 1502.
Section 1.1503-2T also issued under 26 U.S.C. 1503(d).
Section 1.1503-2 also issued under 26 U.S.C. 1502.
Section 1.1504-4 also issued under 26 U.S.C. 1504(a)(5).
Section 1.1561-2 also issued under 26 U.S.C. 1561.
Section 1.5000A-3 also issued under 26 U.S.C. 5000A(e)(4).
Section 1.5000A-4 also issued under 26 U.S.C. 5000A(e)(4).
Section 1.5000C-1 is also issued under 26 U.S.C. 5000C.
Section 1.5000C-2 is also issued under 26 U.S.C. 5000C.
Section 1.5000C-3 is also issued under 26 U.S.C. 5000C.
Section 1.5000C-4 is also issued under 26 U.S.C. 5000C.
Section 1.5000C-5 is also issued under 26 U.S.C. 5000C.
Section 1.5000C-6 is also issued under 26 U.S.C. 5000C.
Section 1.6011-4T also issued under 26 U.S.C. 6011.
Section 1.6011-6 also issued under 26 U.S.C. 6011(a).
Section 1.6011-7 also issued under 26 U.S.C. 6011(e).
Section 1.6012-7T also issued under 26 U.S.C. 7805.
Section 1.6013-6 also issued under 26 U.S.C. 7701(b)(11).
Section 1.6015-1 also issued under 26 U.S.C. 6015(h).
Section 1.6015-2 also issued under 26 U.S.C. 6015(h).
Section 1.6015-3 also issued under 26 U.S.C. 6015(h).
Section 1.6015-4 also issued under 26 U.S.C. 6015(h).
Section 1.6015-5 also issued under 26 U.S.C. 6015(h).
Section 1.6015-6 also issued under 26 U.S.C. 6015(h).
Section 1.6015-7 also issued under 26 U.S.C. 6015(h).
Section 1.6015-8 also issued under 26 U.S.C. 6015(h).
Section 1.6015-9 also issued under 26 U.S.C. 6015(h).
Section 1.6031(a)-1 also issued under section 404 of the Tax Equity and Fiscal Responsibility Act of 1982) Public Law 97-248; 96 Stat. 324, 669) (TEFRA).
Section 1.6033-6 also issued under 26 U.S.C. 6033(i)(l).
Sections 1.6035-1 through 1.6035-3 also issued under 26 U.S.C. 6035(a), (d), and (e).
Section 1.6035-2 also issued under 26 U.S.C. 6035(b).
Section 1.6035-2T also issued under 26 U.S.C. section 6035.
Section 1.6038-2 also issued under 26 U.S.C. 6038.
Section 1.6038-2 also issued under 26 U.S.C. 6038(d).
Section 1.6038-2T also issued under 26 U.S.C. 6038(d).
Section 1.6038-3 also issued under 26 U.S.C. 6038.
Section 1.6038-4 also issued under 26 U.S.C. 6001, 6011, 6012, 6031, and 6038.
Section 1.6038A-1 also issued under 26 U.S.C. 6001.
Section 1.6038A-2 also issued under 26 U.S.C. 6001.
Section 1.6038A-3 also issued under 26 U.S.C. 6038A and 7701(l).
Section 1.6038A-4 also issued under 26 U.S.C. 6038A.
Section 1.6038A-5 also issued under 26 U.S.C. 6038A.
Section 1.6038A-6 also issued under 26 U.S.C. 6038A.
Section 1.6038A-7 also issued under 26 U.S.C. 6038A.
Section 1.6038B-1 also issued under 26 U.S.C. 6038B.
Section 1.6038B-1T also issued under 26 U.S.C. 6038B.
Section 1.6038B-2 also issued under 26 U.S.C. 6038B.
Section 1.6038B-2T also issued under 26 U.S.C. 6038B.
Section 1.6038D-0 also issued under 26 U.S.C. 6038D.
Section 1.6038D-1 also issued under 26 U.S.C. 6038D.
Section 1.6038D-2 also issued under 26 U.S.C. 6038D.
Section 1.6038D-3 also issued under 26 U.S.C. 6038D.
Section 1.6038D-4 also issued under 26 U.S.C. 6038D.
Section 1.6038D-5 also issued under 26 U.S.C. 6038D.
Section 1.6038D-6 is also issued under 26 U.S.C. 6038D.
Section 1.6038D-7 also issued under 26 U.S.C. 6038D.
Section 1.6038D-8 also issued under 26 U.S.C. 6038D.
Section 1.6039I-1 also issued under 26 U.S.C. 6039I.
Section 1.6041-1 also issued under 26 U.S.C. 6041(a).
Section 1.6041-2 also issued under 26 U.S.C. 6041(d).
Section 1.6041-3 also issued under 26 U.S.C. 62 and 6041(a).
Section 1.6042-3 also issued under 26 U.S.C. 6045.
Section 1.6043-4 is also issued under 26 U.S.C. 6043(c).
Section 1.6045-1 also issued under 26 U.S.C. 6045.
Section 1.6045-1T also issued under 26 U.S.C. 6045(g).
Section 1.6045-2 also issued under 26 U.S.C. 6045.
Section 1.6045-3 is also issued under 26 U.S.C. 6045.
Section 1.6045-4 also issued under 26 U.S.C. 6045.
Section 1.6046-1 also issued 26 U.S.C. 6046(b).
Section 1.6046A-1 also issued under 26 U.S.C. 6046A.
Section 1.6049-4 also issued under 26 U.S.C. 6049(a), (b), and (d).
Section 1.6049-5 also issued under 26 U.S.C. 6049(a), (b), and (d).
Section 1.6049-5T also issued under 26 U.S.C. 6049.
Section 1.6049-7 also issued under 26 U.S.C. 860G(e), 1275(c), and 26 U.S.C. 6049(d)(7)(D).
Section 1.6049-7T also issued under 26 U.S.C. 860G(e), 1275(c) and 26 U.S.C. 6049(d)(7)(D).
Section 1.6049-9 also issued under 26 U.S.C. 6049(a).
Section 1.6049-10 also issued under 26 U.S.C. 6049(a).
Section 1.6050E-1 also issued under 26 U.S.C. 6050E.
Section 1.6050H-1 also issued under 26 U.S.C. 6050H.
Section 1.6050H-1T also issued under 26 U.S.C. 6050H.
Section 1.6050H-2T also issued under 26 U.S.C. 6050H.
Section 1.6050H-2 is also issued under 26 U.S.C. 6050H.
Section 1.6050H-3 is also issued under 26 U.S.C. 6050H(h).
Section 1.6050I-1 also issued under 26 U.S.C. 6050I.
Section 1.6050I-2 also issued under 26 U.S.C. 6050I.
Section 1.6050K-1 also issued under 26 U.S.C. 6050K(a).
Section 1.6050M-1 also issued under 26 U.S.C. 6050M.
Section 1.6050P-1 also issued under 26 U.S.C. 6050.
Section 1.6050P-2 also issued under 26 U.S.C. 6050P.
Section 1.6050S-1 also issued under section 26 U.S.C. 6050S(g).
Section 1.6050S-2 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-1T also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-3 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-4 also issued under 26 U.S.C. 6050S(g).
Sections 1.6055-1 and 1.6055-2 also issued under 26 U.S.C. 6055.
Section 1.6060-1 also issued under 26 U.S.C. 6060(a).
Section 1.6061-2T also issued under 26 U.S.C. 6061.
Section 1.6065-2T also issued under 26 U.S.C. 6065.
Section 1.6081-1 also issued under 26 U.S.C. 6081.
Section 1.6081-2 also issued under 26 U.S.C. 6081.
Section 1.6081-2T also issued under 26 U.S.C. 6081.
Section 1.6081-3 also issued under 26 U.S.C. 6081.
Section 1.6081-4 also issued under 26 U.S.C. 6081.
Section 1.6081-5 also issued under 26 U.S.C. 6081.
Section 1.6081-6 also issued under 26 U.S.C. 6081.
Section 1.6081-6T also issued under 26 U.S.C. 6081.
Section 1.6081-7 also issued under 26 U.S.C. 6081.
Section 1.6081-8 also issued under 26 U.S.C. 6081(a).
Section 1.6081-9 also issued under 26 U.S.C. 6081(a).
Section 1.6081-10 also issued under 26 U.S.C. 6081.
Section 1.6081-11 also issued under 26 U.S.C. 6081.
Section 1.6109-2 also issued under 26 U.S.C. 6109(a).
Sections 1.6302-1, 1.6302-2, 1.6302-3 and 1.6302-4 also issued under 26 U.S.C. 6302(h).
Section 1.6654-2 also issued under 26 U.S.C. 6654(n).
Section 1.6655-5 also issued under 26 U.S.C. 6655(i)(2).
Section 1.6662-6 also issued under 26 U.S.C. 6662.
Section 1.6664-4t also issued under 26 U.S.C. 6664.
Section 1.6695-1 also issued under 26 U.S.C. 6060(b) and 6695(b).
Section 1.6695-1 also issued under 26 U.S.C. 6695(b).
Section 1.6695-2 also issued under 26 U.S.C. 6695(g).
Section 1.6695-2T is also issued under 26 U.S.C. 6695(g).
Section 1.6851-2 also issued under 26 U.S.C. 6851(d).
Section 1.7872-5T also issued under 26 U.S.C. 7872.
Section 1.7520-1 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-2 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-3 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-4 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7701(l)-1 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)-3 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)-7 also issued under 26 U.S.C. 7701(l) and 954(c)(6)(A).
Section 1.7702-2 also issued under 26 U.S.C. 7702(k).
Section 1.7872-5 also issued under 26 U.S.C. 7872.
Section 1.7872-15 also issued under 26 U.S.C. 1275 and 7872.
Section 1.7872-16 also issued under 26 U.S.C. 7872.
Sections 1.7874-1 and 1.7874-2 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-2 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-3 is also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-6 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-7 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-8 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-9 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-10 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-11 also issued under 26 U.S.C. 7874(g).
Section 1.7874-12 also issued under 26 U.S.C. 7874(g).
Section 1.9300-1T also issued under 26 U.S.C. 6001.
Source: Sections 1.1401-1 to 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
Authority amended by T.D. 8445, 57 FR 53031-53032, Nov. 6, 1992; T.D. 8452, 57 FR 58983-58984, Dec. 14, 1992; T.D. 8453, 57 FR 58984-58986, Dec. 14, 1992; T.D. 8462, 57 FR 61797-61805, Dec. 29, 1992; T.D. 8468, 58 FR 4079-4080, Jan. 13, 1993; T.D. 8478, 58 FR 13409-13412, Mar. 11, 1993; corrected at 58 FR 15089, Mar. 19, 1993; T.D. 8474, 58 FR 25556-25558, Apr. 27, 1993; T.D. 8479, 58 FR 33763-33764, June 21, 1993; T.D. 8506, 58 FR 68301-68304, Dec. 27, 1993; T.D. 8507, 58 FR 68751-68753, Dec. 29, 1993; T.D. 8515, 59 FR 2958-2985, Jan. 20, 1994; T.D. 8519, 59 FR 4791-4799, Feb. 2, 1994; T.D. 8528, 59 FR 11920-11925, Mar. 15, 1994; T.D. 8526, 59 FR 10066-10067, Mar. 3, 1994; T.D. 8540, 59 FR 30100-30179, June 10, 1994; T.D. 8549, 59 FR 33431-33433, June 29, 1994; T.D. 8553, 59 FR 35414-35417, July 11, 1994; T.D. 8560, 59 FR 41666-41704, Aug. 15, 1994; T.D. 8571, 59 FR 63248-63254, Dec. 6, 1994; T.D. 8572, 59 FR 64572-64574, Dec. 15, 1994; T.D. 8597, 60 FR 3661-36710, July 18, 1995; T.D. 8598, 60 FR 36669-36671, July 18, 1995; T.D. 8611, 60 FR 40997-41016, Aug. 11, 1995; T.D. 8652, 61 FR 6-8, Jan. 2, 1996; T.D. 8654, 61 FR 262-271, Jan. 4, 1996; T.D. 8656, 61 FR 4876-4885, Feb. 9, 1996; T.D. 8660, 61 FR 10447-10450, Mar. 14, 1996; T.D. 8661, 61 FR 11548-11550, Mar. 21, 1996; T.D. 8664, 61 FR 17572-17575, Apr. 22, 1996; T.D. 8677, 61 FR 33321-33335, June 27, 1996; T.D. 8678, 61 FR 33335-33365, June 27, 1996; corrected at 61 FR 40993, Aug. 7, 1996, and 61 FR 47821-47822, Sept. 11, 1996; amended by T.D. 8703, 61 FR 69027-69031, Dec. 31, 1996; T.D. 8723, 62 FR 37490-37494, July 14, 1997; T.D. 8734, 62 FR 53387-53498, Oct. 14, 1997; T.D. 8751, 63 FR 1740-1746, Jan. 12, 1998, T.D. 8798, 63 FR 70339-70341, Dec. 21, 1998; T.D. 8803, 63 FR 72182-72183, Dec. 31, 1998; T.D. 8817, 64 FR 5713-5717, Feb. 5, 1999; T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; T.D. 8823, 64 FR 36091-36116, July 2, 1999; T.D. 8824, 64 FR 36116-36175, July 2, 1999; T.D. 8828, 64 FR 37675-37678, July 13, 1999; T.D. 8833, 64 FR 43613-43618, Aug. 13, 1999; T.D. 8841, 64 FR 61498-61502, Nov. 12, 1999; T.D. 8850, 64 FR 72545-72554, Dec. 28, 1999; T.D. 8851, 64 FR 72555-72558, Dec. 28, 1999; T.D. 8853, 65 FR 1310-1318, Jan. 10, 2000; T.D. 8877, 65 FR 11205-11215, Mar. 2, 2000; T.D. 8884, 65 FR 33753-33760, May 25, 2000; T.D. 8886, 65 FR 36907-36944, June 12, 2000; T.D. 8893, 65 FR 44436-44437, July 18, 2000, T.D. 8905, 65 FR 61268-61270, Oct. 17, 2000; T.D. 8919, 66 FR 713-715, Jan. 4, 2001; T.D. 8942, 66 FR 10191-10196, Feb. 14, 2001; T.D. 8949, 66 FR 32901-32902, June 19, 2001; T.D. 8950, 66 FR 33463-33464, June 22, 2001; T.D. 8984, 67 FR 11034-11040, Mar. 12, 2002; T.D. 8992, 67 FR 20901-20907, Apr. 29, 2002; T.D. 8998, 67 FR 37998-38000, May 31, 2002; T.D. 8997, 67 FR 38000-38003, May 31, 2002; T.D. 9002, 67 FR 43538-43545, June 28, 2002; T.D. 9003, 67 FR 47278-47296, July 18, 2002; T.D. 9010, 67 FR 48754-48760, July 26, 2002; T.D. 9029, 67 FR 77678-77687, Dec. 19, 2002; T.D. 9048, 68 FR 12287-12300, Mar. 14, 2003; T.D. 9053, 68 FR 20069-20070, Apr. 24, 2003; T.D. 9061, 68 FR 34797-34799, June 11, 2003; T.D. 9084, 68 FR 44616-44618, July 30, 2003; T.D. 9089, 68 FR 52487-52496, Sept. 4, 2003; T.D. 9092, 68 FR 54336-54361, Sept. 17, 2003; T.D. 9094, 68 FR 63733-63734, Nov. 10, 2003; T.D. 9114, 69 FR 7567-7574, Feb. 18, 2004; T.D. 9117, 69 FR 12069-12072, Mar. 15, 2004; T.D. 9119, 69 FR 15248-15250, Mar. 25, 2004; T.D. 9160, 69 FR 62181-62188, Oct. 25, 2004; T.D. 9163, 69 FR 70547-70550, Dec. 7, 2004; T.D. 9177, 70 FR 7176-7177, Feb. 11, 2005; T.D. 9192, 70 FR 14395-14411, Mar. 22, 2005; T.D. 9229, 70 FR 67356-67364, Nov. 7, 2005; T.D. 9230, 70 FR 72376-72381, Dec. 5, 2005; T.D. 9238, 70 FR 76685-76689, Dec. 28, 2005; T.D. 9254, 71 FR 13008-13018, Mar. 14, 2006; T.D. 9264, 71 FR 30591-30608, May 30, 2006; T.D. 9287, 71 FR 53967-53971, Sept. 13, 2006; T.D. 9295, 71 FR 64458-64460, Nov. 2, 2006; T.D. 9304, 71 FR 76904-76913, Dec. 22, 2006; T.D. 9315, 72 FR 12902-12946, Mar. 19, 2007; T.D. 9341, 72 FR 39313-39315, July 18, 2007; T.D. 9342, 72 FR 39734-39737, July 20, 2007; T.D. 9347, 72 FR 44338-44366, Aug. 7, 2007; T.D. 9366, 72 FR 64147-64150, Nov. 15, 2007; T.D. 9399, 73 FR 29054-29058, May 20, 2008; T.D. 9407, 73 FR 37362-37371, July 1, 2008; T.D. 9413, 73 FR 39614-39623, July 10, 2008; T.D. 9424, 73 FR 53934-53987, Sept. 17, 2008; T.D. 9431, 73 FR 65981-65982, Nov. 6, 2008; T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008; T.D. 9442, 73 FR 79324-79334, Dec. 29, 2008; T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9476, 74 FR 68530-68537, Dec. 28, 2009; T.D. 9507, 75 FR 75897-75904, Dec. 7, 2010; T.D. 9518, 76 FR 17521-17530, Mar. 30, 2011; T.D. 9531, 76 FR 36996-37000, June 24, 2011; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9567, 76 FR 78553-78566, Dec. 19, 2011; T.D. 9594, 77 FR 36914-36916, June 20, 2012; T.D. 9610, 78 FR 5873-5995, Jan. 28, 2013; T.D. 9613, 78 FR 13221-13222, Feb. 27, 2013; T.D. 9632, 78 FR 53646-53664, Aug. 30, 2013; T.D. 9642, 78 FR 70856-70858, Nov. 27, 2013; correcting T.D. 9632, 78 FR 78255-78256, Dec. 26, 2013; T.D. 9650, 78 FR 79602-79613, Dec. 31, 2013; T.D. 9654, 79 FR 3094-3104, Jan. 17, 2014; T.D. 9660, 79 FR 13220-13231, Mar. 10, 2014; T.D. 9706, 79 FR 73817-73832, Dec. 12, 2014; T.D. 9713, 80 FR 13233-13239, Mar. 13, 2015; T.D. 9715, 80 FR 17314-17324, Apr. 1, 2015; T.D. 9720, 80 FR 31837-31843, June 4, 2015; T.D. 9750, 81 FR 8149-8154, Feb. 18, 2016; T.D. 9752, 81 FR 8835-8840, Feb. 23, 2016; T.D. 9757, 81 FR 11431-11432, Mar. 4, 2016; T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; T.D. 9773, 81 FR 42482-42491, Jun. 30, 2016; T.D. 9782, 81 FR 55133-55146, Aug. 18, 2016; T.D. 9797, 81 FR 86953-86955, Dec. 2, 2016; T.D. 9799, 81 FR 87444-87448, Dec. 5, 2016; T.D. 9796, 81 FR 89849-89852, Dec. 13, 2016; T.D. 9806, 81 FR 95459-95470, Dec. 28, 2016; T.D. 9812, 82 FR 5388-5401, Jan. 18, 2017; T.D. 9814, 82 FR 7582-7611, Jan. 19, 2017; T.D. 9834, 83 FR 32524-32561, July 12, 2018; correcting T.D. 9613, 84 FR 64415, Nov. 22, 2019; corrected at 85 FR 26848, May 6, 2020; amended by T.D. 9926, 85 FR 76910-76947, Nov. 30, 2020.
