26 USC, Title 26
     TITLE 26 - INTERNAL REVENUE CODE

     TITLE 26 - INTERNAL REVENUE CODE
                ACT AUG. 16, 1954, CH. 736, 68A STAT. 3
      The following tables have been prepared as aids in comparing
    provisions of the Internal Revenue Code of 1954 (redesignated the
    Internal Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22,
    1986, 100 Stat. 2095) with provisions of the Internal Revenue Code
    of 1939. No inferences, implications, or presumptions of
    legislative construction or intent are to be drawn or made by
    reason of such tables.
      Citations to "R.A." refer to the sections of earlier Revenue
    Acts.
 
                                  Table I
    ---------------------------------------------------------------------
    1939 Code section number           1986 Code section number
    ---------------------------------------------------------------------
    1                                  Omitted
    2                                  7806(a)
    3, 4                               Omitted
    11                                 1
    12(a), (b)(1), (2)                 Omitted
    12(b)(3), (c)                      1
    12(d)                              2
    12(e)                              Omitted
    12(f)                              1
    12(g), 13(a)                       Omitted
    13(b)                              11
    13(c)-(f), 14                      Omitted
    15(a), (b)                         11
    15(c)                              1551
    21                                 63
    22(a)                              61
    22(b)(1)                           101
    22(b)(2)(A)                        72
    22(b)(2)(B)                        72, 403
    22(b)(2)(C)                        72
    22(b)(3)-(5)                       102-104
    22(b)(6)                           107
    22(b)(7)                           894
    22(b)(8)                           115, 526, 892, 893, 911, 912,
                                        933, 943
    22(b)(9), (10)                     108
    22(b)(11)-(14)                     109, 111-113
    22(b)(15)                          621
    22(b)(16), (17)                    114, 121
    22(c)                              471
    22(d)(1)-(5)                       472
    22(d)(6)                           1321, 6155(a)
    22(e)                              301(a)
    22(f)                              1001
    22(g)                              861, 862, 863, 864
    22(h)                              Chapter 1, Subchapter G, Part III
    22(i)                              Omitted
    22(j)                              76
    22(k)                              71
    22(l)                              691
    22(m)                              73, 6201(c)
    22(n)                              62
    22(o)                              75
    23                                 161, 211
    23(a)(1)(A), (B)                   162
    23(a)(1)(C)                        263
    23(a)(2)                           212
    23(b)                              163, 265
    23(c)(1)                           164
    23(c)(2)                           Omitted
    23(c)(3), (d)                      164
    23(e)-(i)                          165
    23(j)                              1091
    23(k)(1)                           166, 593
    23(k)(2)                           165(g)(1), 166(e), 582
    23(k)(3)                           165(g)(2)
    23(k)(4), (5)                      166
    23(k)(6)                           166, 271
    23(l)                              167
    23(m)                              611
    23(n)                              167
    23(o)                              170
    23(p)                              404
    23(q)                              170
    23(r)                              591
    23(s)                              172
    23(t)                              168, 169
    23(u)                              215
    23(v)                              171
    23(w)                              691
    23(x)                              213
    23(y)                              Omitted
    23(z)                              216
    23(aa)(1)                          141
    23(aa)(2)                          36
    23(aa)(3)                          144
    23(aa)(4)                          4, 142
    23(aa)(5)-(7)                      142-144
    23(bb)                             173
    23(cc)                             616
    23(dd)                             592
    23(ee)                             1202
    23(ff)                             615
    24(a)                              261
    24(a)(1)                           262
    24(a)(2), (3)                      263
    24(a)(4), (5)                      264, 265
    24(a)(6)                           264
    24(a)(7)                           266
    24(b), (c)                         267
    24(d)                              273
    24(e)                              1451
    24(f)                              268
    25(a)                              35
    25(b)(1)                           151
    25(b)(2)                           153
    25(b)(3)                           152
    26                                 241
    26(a)                              242
    26(b)(1)-(3)                       243-245
    26(b)                              246
    26(c)                              545, 556
    26(d)                              535, 545, 601
    26(e)                              Omitted
    26(f)                              561, 562, 564
    26(g)                              565
    26(h)                              247
    26(i)                              922
    27(a)                              561
    27(b)                              535, 562
    27(c)-(i)                          562, 564
    28                                 565
    31                                 33
    32                                 32
    33                                 6401
    34                                 Omitted
    35                                 31
    41                                 441, 446
    42(a)                              451
    42(b)-(d)                          454
    43                                 461
    44                                 453, 7101
    45                                 482
    46                                 442
    47                                 443, 6011(a)
    48                                 441, 7701
    51                                 6001, 6011(a)
    51(a)                              6001, 6012(a), 6065(b)
    51(b)                              6012(b)(1), 6013(a), 6014(b)
    51(c)                              6012(b)
    51(d)                              Omitted. See 6064.
    51(e)                              6065(a)
    51(f)                              6014(a), (b), 6151(a), (b),
                                        6155(a)
    51(g)                              6012(b), 6013(b), 6653(a), 6659
    52                                 6012(a), (b), 6062
    53                                 6072, 6081, 6091
    54(a)-(b)                          6001
    54(c)-(e)                          Omitted
    54(f)                              6033(a), 6065(b)
    55                                 6103, 7213(a)
    56(a)                              6151(a)
    56(b)                              6152, 6601(c)(2)
    56(c)                              6161(a), 6162(a), 6165, 7101
    56(d)-(f)                          Omitted
    56(g)                              6313
    56(h)                              Omitted
    56(i)                              6151(b)
    56(j), 57                          Omitted
    58                                 6012(b), 6015, 6064, 6065,
                                        6073(a), (c), 6081(a), 6091(b),
                                        6103, 6161(a)
    59(a)-(c)                          6153
    59(d)                              6201(b), 6315, 6601(g)
    60                                 6015(g), 6073(b), (d), (e),
                                        6091(b), 6153(b), (d), (e)
    61                                 Omitted
    62                                 7805
    63                                 6108
    64                                 7701
    101(1)-(11), (13)-(19)             501
    101(12)                            521, 522
    101                                502
    102(a)                             531, 532
    102(b), (c)                        533
    102(d), (e)                        535, 541
    102(f)                             536
    103                                891
    104(a)                             581
    104(b)                             11
    105                                632
    106                                1347
    107(a), (b)                        1301, 1302
    107(c)                             1304(a)
    107(d)                             1303
    107(e)                             1304(b)
    108                                21
    109                                921
    110                                594
    111                                1001
    112(a)                             1002
    112(b)(1)                          1031
    112(b)(2)                          1036
    112(b)(3)                          354, 355
    112(b)(4)                          361
    112(b)(5)                          351
    112(b)(6)                          332
    112(b)(6)(D)                       7101
    112(b)(7)                          333
    112(b)(8)                          1081
    112(b)(9)                          373
    112(b)(10)                         371
    112(b)(11)                         355
    112(c)                             351, 356, 371, 1031
    112(d)                             361, 371
    112(e)                             351, 356, 361, 371, 1031
    112(f)                             1033
    112(g), (h)                        368
    112(i)                             367
    112(j)                             Omitted
    112(k)                             357, 371
    112(l)                             371
    112(m)                             1071
    112(n)                             1034
    113(a)                             1012
    113(a)(1)                          1013
    113(a)(2)-(4)                      1015
    113(a)(5)                          1014
    113(a)(6)                          358, 1031
    113(a)(7), (8)                     362
    113(a)(9)                          1033
    113(a)(10)                         1091
    113(a)(11), (12)                   1051, 1052
    113(a)(13)                         723, 732
    113(a)(14)                         1053
    113(a)(15)                         334
    113(a)(16)                         1052
    113(a)(17)                         1082
    113(a)(18)                         334
    113(a)(19)                         307
    113(a)(20), (21)                   373
    113(a)(22)                         372
    113(a)(23)                         358
    113(b)                             1011
    113(b)(1), (2)                     1016
    113(b)(3), (4)                     1017, 1018
    113(c), (d)                        1019, 1020
    113(e)                             1022
    114(a)                             167(f)
    114(b)(1)                          612
    114(b)(2)                          Omitted
    114(b)(3)                          613(b)(3)
    114(b)(4)                          613(b)(4)
    115(a)                             301, 316
    115(b)                             301, 316
    115(c)                             302, 312, 331, 342
    115(d), (e)                        301
    115(f)                             305
    115(g)(1)                          302
    115(g)(2)                          304
    115(g)(3)                          303
    115(h)                             312
    115(i)                             302, 346
    115(j)                             301
    115(k)                             Omitted
    115(l), (m)                        312
    116(a)                             911
    116(b)                             Omitted
    116(c)                             892
    116(d), (e)                        115
    116(f)                             943
    116(g)                             526
    116(h)                             893
    116(i)                             121(a)(17)
    116(j), (k)                        912
    116(l)                             933
    117(a)                             1221, 1222
    117(b)                             1202
    117(c)                             1201
    117(d)                             1211
    117(e)(1)                          1212
    117(e)(2)                          Omitted
    117(f)                             1232
    117(g)(1), (2)                     1233, 1234
    117(g)(3)                          1238
    117(h)                             1223
    117(i)                             582
    117(j)                             1231
    117(k)                             631
    117(l)                             1233
    117(m)                             341
    117(n)                             1236
    117(o), (p)                        1239, 1240
    118                                1091
    119(a), (b)                        861
    119(c), (d)                        862
    119(e)                             861, 862, 863
    119(f)                             864
    120                                170
    121                                583
    122                                172
    123                                77
    124                                Omitted
    124A, 124B                         168, 169
    125                                171
    126                                691
    127(a), (b)                        Omitted
    127(c)(1)-(5)                      1331-1335
    127(d)                             1336
    127(e), (f)                        1337
    128                                1346
    129, 130                           269, 270
    130A                               421
    131(a)                             901
    131(b)                             904
    131(c)                             905, 6155(a), 7101
    131(d), (e)                        905
    131(f)                             902
    131(g)                             901(c)
    131(h)                             903
    131(i)                             905
    141                                1501-1505, 6071, 6081(a),
                                        6091(b)(2), 6503(a)(2)
    142                                6012(a), (b), 6065(a)
    143(a)                             1451
    143(b)                             1441
    143(c)                             1461, 6011(a), 6072(a), 6091(b),
                                        6151(a)
    143(d), (e)                        1462, 1463
    143(f)                             1464, 6414
    143(g)                             1461
    143(h)                             1443, 6151
    144                                1442, 6151(a)
    145                                7201, 7202, 7203, 7343
    146                                443, 6155(a), 6601(a), 6658,
                                        6851, 7101
    147                                6041(b), (c), 6071, 6081(a),
                                        6091(a)
    148                                6042, 6043, 6044, 6065(a), 6071,
                                        6081(a), 6091(a)
    149                                6045, 6065(a), 6071, 6081(a),
                                        6091(a)
    150                                6071, 6081(a), 6091(a), 7001(a),
                                        7231
    151                                Omitted
    153(a)                             6033(b), 6071, 6081(a), 6091(a)
    153(b)                             6034, 6071, 6081(b), 6091(a)
    153(c)                             6104
    153(d)                             7201, 7203
    154                                692
    161                                641
    162(a)                             642(c)
    162(b)                             651, 652, 661, 662
    162(c)                             661
    162(d)                             643, 663
    162(e), (f)                        642
    162(g)                             681
    163(a)(1), (2), (b)                642
    163(c)                             642(a)(1)
    164                                652, 662
    165(a)                             401, 501(a)
    165(b)-(d)                         402
    166, 167                           676, 677
    168                                642
    169(a)-(c)                         584, 6065
    169(d)(1)-(4), (e)                 584
    169(f)                             6032, 6065(a)
    169(g)                             584
    170                                584, 642
    171                                682
    172                                642
    181, 182                           701, 702
    183(a), (b)                        702, 703
    183(c)                             702
    183(d)                             703(a)
    184, 186                           702
    187                                6031, 6063, 6065(a)
    188                                706
    189                                702, 703
    190                                Omitted
    191                                704
    201(a)(1)                          802
    201(a)(2), (3)                     807
    201(b)                             801
    201(c)(1)-(7)                      803(a)-(g)
    201(d)-(f)                         803(h)-(j)
    201(g), 202(a)                     Omitted
    202(b)                             804(a)
    202(c)                             806
    203                                Omitted
    203A                               805
    204(a)(1)                          831(a)
    204(a)(2)                          831(b), 832
    204(a)(3)                          831(b)
    204(b)(1)                          832(b)(1)
    204(b)(2)                          832(a)
    204(b)(3)-(7)                      832(b)(2)-(6)
    204(c)-(e)                         832(c)-(e)
    204(f)                             832(c)(12)
    205, 206                           841, 842
    207(a)(1), (2)                     821(a)
    207(a)(3), (4)                     821(b), (c)
    207(a)(5)                          822(e)
    207(a)(6)                          821(d)
    207(b)(1)                          822(a), (b)
    207(b)(2), (3)                     823(1), (2)
    207(b)(4)                          822(a)
    207(b)(4)(A)-(F)                   822(c)
    207(c), (d)                        822(d)(1), (2)
    207(e)                             822(e)
    207(f)                             822(d)(3)
    207(g), 208                        Omitted
    211, 212                           871, 872
    213(a)-(c)                         873
    213(d)                             142(b)(1)
    214                                873
    215                                874, 6011(a), 6065(b)
    216                                874
    217                                6011(a), 6012(a), 6072(c)
    218(a)                             6151(a)
    219                                875
    220                                876
    221                                877
    231(a)                             881
    231(b), (c)                        882(a), (b)
    231(d)                             883
    232(a), (b)                        882
    233                                882, 6065(a)
    234                                882
    235(a)                             882, 6011(a), 6072(c)
    235(b)                             6012(a)
    236(a)                             6151(a)
    236(b)                             884(1)
    237                                884(3)
    238                                884(4)
    251                                931, 6011(a)
    252                                932
    261                                11
    262                                941
    263                                942
    265                                943
    271                                6211, 6653(c)(1)
    272(a)                             6212(a), (b)(2), 6213(a)
    272(b)                             6155(a), 6215(a)
    272(c)                             6155(a), 6213(c)
    272(d)                             6213(d)
    272(e)                             6214(a)
    272(f)                             6212(c), 6213(b)(1)
    272(g), (h)                        6214(b), (c)
    272(i)                             6152(c), 6601(c)(2)
    272(j)                             6161(b), 6165, 7101
    272(k)                             6212(b)
    273(a)-(i), (k)                    6155, 6861, 6863(a), (b), 7101
    273(j)                             6404(b)
    274                                6036, 6155(a), 6161(c), 6503(b),
                                        6871, 6872, 6873
    275                                6501
    276                                6501(c), 6502(a)
    277                                6503(a)
    291                                6651(a), 6659
    292                                6155(a), 6601
    293                                6653(a), (b), 6659
    294                                6601, 6651(c), 6654(a)
    295-298                            6601
    299                                6658
    311, 312                           6901, 6903
    313                                Omitted
    321                                6403
    322(a)(1)-(3)                      6401, 6402
    322(a)(4)                          31
    322(b)(1)-(3)                      6511
    322(b)(4)                          6151(c), 6513(a), 6611(d)
    322(b)(5), (6)                     6511(d)
    322(c)                             6512(a)
    322(d)                             6512(b)
    322(e)                             6151(c), 6513(b), 6611(d)
    322(f)                             Omitted
    322(g)                             6511(d)
    331-334                            552-555
    335, 336(a)-(c)                    556
    336(d)                             557
    337                                551
    338                                6035(a)
    339                                6035(b)
    340                                7201, 7203
    361                                851
    362                                852, 855
    371-373                            1081-1083
    391-393, 394(a)-(c)                Omitted
    394(d)                             312
    394(e), (f), 395, 396              Omitted
    400                                3
    401, 402                           4
    403                                36
    404                                4
    421(a), (b)                        501, 511
    421(c), (d)                        512
    422(a)                             512
    422(b), 423, 424                   513, 514, 515
    480, 481                           1401, 1402
    482                                1403, 6017
    500-503                            541-544
    504(a), (b)                        545
    504(c)                             562, 563
    504(d)                             Omitted
    504(e)                             545
    505(a)-(c)                         545
    505(d)                             Omitted
    505(e)                             546
    506(a)-(h)                         547
    506(i), (j), 507(a)                Omitted
    507(b)                             543
    508                                Omitted
    509                                531
    510                                Chapter 1, Subchapter G, Part III
    511                                6103, 7213(a)
    650, 651                           1471
    722(g)                             6105
    800                                2001, 2101
    801, 802                           Omitted
    810                                2001(a), 2011(a), (b)
    811                                2031(a)
    811(a), (b)                        2033, 2034
    811(c)                             2035, 2036, 2037
    811(d)(1)                          2038(a)(1)
    811(d)(2)                          2038(a)(2)
    811(d)(3)                          2038(b)
    811(d)(4)                          Omitted
    811(e)-(g)                         2040-2042
    811(h)                             2044
    811(i)                             2043(a)
    811(j)                             2032
    811(k), (l)                        2031(b), 2035
    811(m)                             Omitted
    812                                2051
    812(a)                             Omitted
    812(b)                             2043(b), 2053, 2054
    812(c)                             2013
    812(d), (e)                        Omitted. See 2055, 2056.
    813(a)(1)                          Omitted
    813(a)(2)                          2012
    813(b)                             2011
    813(c)                             2014
    820                                6036, 6091(a)
    821(a)                             6018, 6065(a)
    821(b)                             6071, 6075(a), 6081(a)
    821(c)                             6091(b)
    821(d)                             6001
    821(e)                             Omitted
    822(a)(1)                          6151(a)
    822(a)(2)                          6161(a)(2), 6165, 6503(d), 7101
    822(b)                             2002
    823                                6314(b)
    824                                Omitted
    825                                2204
    826(a)                             7404
    826(b)-(d)                         2205-2207
    827(a)                             6324(a)(1), 6325(a)(1)
    827(b), (c)                        6324(a)(2), (3)
    828, 840, 841                      Omitted
    850                                2202
    851                                Omitted
    860                                2101
    861                                2102, 2103, 2106
    862, 863                           2104, 2105
    864(a)                             6018, 6065(a)
    864(b)                             6071, 6075(a), 6081(a)
    864(c)                             6091(b)
    865                                Omitted
    870                                6211(a), 6653(c)(1)
    871(a)                             6212(a), 6213(a)
    871(b)                             6155(a), 6215(a)
    871(c)                             6155(a), 6213(c)
    871(d), (e)                        6213(d), 6214(a)
    871(f)                             6212(c), 6213(b)
    871(g)                             6214(c)
    871(h)                             6161(b)(2), 6165, 6503(d), 7101
    871(i)                             6155(a), 6653(b), 6659(a)
    872(a)                             6155(a), 6861(a)
    872(b)-(e)                         6861(b)-(e)
    872(f)                             6863(a), (b)(2), 7101
    872(g)                             6155(a), 6863(b)(1)
    872(h)                             6863(a), (b)(2)
    872(i)                             6155(a), 6861(f)
    872(j)                             6861(g)
    873                                6404(b)
    874(a)                             6501(a)
    874(b)(1)                          6501(c)(1), (3)
    874(b)(2)                          6502(a)
    874(b)(3)                          2016, 6071, 6081, 6091, 6155
    875                                6503(a)(1)
    876                                Omitted
    890                                6601(a), (b), (f)(1)
    891                                6155(a), 6601(a), (d), (f)(1)
    892                                6601(a), (c)(3)
    893                                6601(a), (c), (f)
    894(a)                             6651(a), 6653(a)
    894(b)                             7201, 7202, 7203, 7207, 7269,
                                         7343
    900(a)                             6901(a), (b)
    900(b), (c)                        6901(c), (f)
    900(d)                             6904, 7421(b)
    900(e)                             6901(h)
    901(a), (b)                        6903(a)
    901(c)                             6903(b)
    901(d)                             6212(b)
    910, 911, 912                      6511, 6512(a), (b)
    913, 920, 921                      Omitted
    925                                6163(a), 6601(a), (b)
    926                                6163(a), 7101
    927                                2015
    930(a)                             2203
    930(b)-(d), 931                    Omitted
    935                                2001, 2052, 2101
    936(a)                             Omitted
    936(b), (c)                        2012, 2014
    937                                6018(a), 7203
    938                                6103
    939                                2201
    1000(a)                            2501
    1000(b)                            2511(a)
    1000(c)                            2514
    1000(d), (e)                       Omitted
    1000(f)                            2513
    1000(g)                            Omitted
    1001(a), (b)                       2502(a), (c)
    1001(c)                            Omitted
    1002                               2512(b)
    1003                               2503
    1004(a)(1)-(3)                     2521-2523
    1004(b), (c)                       2522, 2524
    1005                               2512(a)
    1006(a)                            6019(a), 6065(a)
    1006(b)                            6075(b), 6091(b)(1)
    1007                               6001
    1008(a)                            2502(d), 6151(a)
    1008(b)                            6161(a)(1)
    1008(c)                            Omitted
    1008(d)                            6313
    1008(e)                            6314(a)
    1009                               6324(b), 6325(a)(1)
    1010                               Omitted
    1011                               6211(a), 6653(c)(1)
    1012(a)                            6212(a), 6213(a)
    1012(b)                            6155(a), 6215(a)
    1012(c)                            6155(a), 6213(c)
    1012(d)                            6213(d)
    1012(e)                            6214(a)
    1012(f)                            6212(c), 6213(b)
    1012(g), (h)                       6214(b), (c)
    1012(i)                            6161(b)(1), 6165, 7101
    1012(j)                            6212(b)
    1013(a)                            6155(a), 6861(a)
    1013(b)-(e)                        6861(b)-(e)
    1013(f)                            6863(a), (b)(2), 7101
    1013(g)                            6155(a), 6863(b)(1)
    1013(h)                            6863(a), (b)(2)
    1013(i)                            6155(a), 6861(f)
    1013(j)                            6861(g)
    1014                               6404(b)
    1015(a)                            6871
    1015(b)                            6155(a), 6161(c), 6503(b),
                                         6873(a)
    1016                               6501, 6502(a)
    1017                               6503(a)(1)
    1018                               Omitted
    1019                               6653, 6659(b)
    1020                               6601(a), (f)(1)
    1021                               6155(a), 6601(a), (d), (f)(1)
    1022                               6601(a), (c)(3)
    1023                               6601(a), (c)(1), (f)(1)
    1024(a)                            7201, 7203
    1024(b)                            7201
    1025(a)                            6901(a), (b)
    1025(b)-(d)                        6901(c), (e), (f)
    1025(e)                            6904, 7421(b)
    1025(f)                            6901(h)
    1025(g)                            6901(g)
    1026(a)                            6903(a)
    1026(b)                            6903
    1026(c)                            6903(b)
    1027(a)                            6402(a)
    1027(b)                            6511(a), (b)
    1027(c), (d)                       6512(a), (b)
    1028                               Omitted
    1029                               7805(a)
    1030(a)                            2502(b)
    1030(b)                            2511(b)
    1031                               6103
    1100, 1101                         7441, 7442
    1102(a)-(g)                        7443(a)-(g)
    1103(a)-(d)                        7444(a)-(d)
    1104-1106                          7445-7447
    1110, 111                          7451, 7453
    1112, 1113                         7454(a), 7455
    1114(a), (b)                       7456(a), (c)
    1115(a), (b)                       7457(a), (b)
    1116                               7458
    1117(a)-(f)                        7459(a)-(f)
    1117(g)                            6155(a), 6659, 6673
    1117(h)                            Omitted
    1118                               7460
    1119, 1120, 1121                   6902, 7461, 7462
    1130-1133                          7471-7474
    1140-1143                          7481-7484
    1144                               Omitted
    1145                               7101, 7485(a)
    1146                               7486
    1250-1252                          1491-1493
    1253                               1494, 6071, 6081(a), 6091(a),
                                        6151(a)
    1400                               3101
    1401(a), (b)                       3102(a), (b)
    1401(c)                            6205(a), 6413(a)(1)
    1401(d)(1), (2)                    Omitted
    1401(d)(3), (4)                    6413(c)(1), (2)
    1402                               3502
    1403                               6051(a)
    1410                               3111
    1411                               6205(a), 6413(a)
    1412                               3112
    1420(a)                            3501
    1420(b)                            6601(a), (f)(1)
    1420(c)                            6011(a), 6071, 6081(a), 6091(a),
                                        6302(b)
    1420(d)                            6313
    1420(e)                            3122
    1421                               6205(b), 6413(b)
    1422                               3503
    1423(a)                            6802(1)
    1423(b), (c)                       6803(a)(1), (2)
    1424                               7509
    1425(a)                            7209
    1425(b)                            7208(1)
    1426(a)-(e)                        3121(a)-(e)
    1426(f)                            7701(a)(1)
    1426(g)-(l)                        3121(f)-(k)
    1427, 1428                         3123, 3124
    1429                               7805(a), (c)
    1430, 1431                         Omitted
    1432                               3125
    1500                               3201
    1501(a), (b)                       3202(a), (b)
    1501(c)                            6205(a)(1), 6413(a)(1)
    1502                               6205(b), 6413(b)
    1503                               3502(a)
    1510, 1511, 1512                   3211, 3212, 3502
    1520                               3221
    1521                               6205(a)(1), 6413(a)(1)
    1522                               6205(b), 6413(b)
    1530(a)                            3501
    1530(b)                            6011(a), 6071, 6081(a), 6091(a),
                                        6151(a)
    1530(c)                            6601(a), (f)(1)
    1530(d)                            6313
    1531                               3503
    1532(a)-(e)                        3231(a)-(e)
    1532(f)                            7701(a)(9)
    1532(g), (h)                       3231(f), (g)
    1532(i)                            7701(a)(1)
    1534                               3232
    1535                               7805(a), (c)
    1536, 1537                         Omitted
    1538                               3233
    1600                               3301
    1601(a)-(c)                        3302
    1601(d)                            6413(d)
    1602                               3303
    1603                               3304
    1604(a)                            6011(a), 6065, 6071, 6091(b)(1),
                                        (2)
    1604(b)                            6081(a)
    1604(c)                            6106
    1605(a)                            3501
    1605(b)                            6601(a), (f)(1)
    1605(c)                            6152(a)(3), (b), 6155(a),
                                        6601(c)(2)
    1605(d)                            6161(a)(1)
    1605(e)                            6313
    1606                               3305
    1607(a)-(j)                        3306(a)-(j)
    1607(k)                            7701(a)(1)
    1607(l)-(o)                        3306(k)-(n)
    1608                               3307
    1609                               7805(a), (c)
    1610                               Omitted
    1611                               3308
    1621                               3401
    1622(a), (b)                       3402(a), (b)
    1622(c)(1)(A)                      Omitted
    1622(c)(1)(B), (2)-(5)             3402(c)
    1622(d)                            3402(d)
    1622(e)                            3502(b)
    1622(f)(1)                         6414
    1622(f)(2)                         6401, 6402
    1622(g)-(k)                        3402(e)-(i)
    1623                               3403
    1624                               3404, 6011(a)
    1625(c)                            6081(a)
    1626(a)                            7204
    1626(b)                            6674
    1626(d)                            7205
    1627                               Omitted
    1631                               6651(a)
    1632                               3504
    1633(a), (b)                       6051(a)-(d)
    1633(c)                            6081(a)
    1634(a)                            7204
    1634(b)                            6659, 6674
    1635(a)                            6501(a)
    1635(b)                            6501(c)(1), (3)
    1635(c)                            6501(c)(2)
    1635(d)                            6502(a)
    1635(e)                            6501(b)(2)
    1635(f), (g)                       Omitted
    1636(a)(1)                         6511(a), (b)(1)
    1636(a)(2)                         6511(b)(2)
    1636(b)                            Omitted
    1636(c)                            6513(c)
    1636(d), (e)                       Omitted
    1650                               4001, 4011, 4021, 4471
    1651                               4031
    1652-1655                          Omitted
    1656(a), (b), (c)                  5063(a), (b), (c)
    1657-1659                          Omitted
    1700                               4231, 4232, 6011(a)
    1701                               4233
    1702, 1703                         4234
    1704                               4232
    1710                               4241
    1711                               4243
    1712                               4242
    1715(a)                            4291
    1715(b), (c)                       6151(a)
    1715(d)                            6415(b), (c), (d), 6416(a)
    1716(a)                            6011(a), 6065(a)
    1716(b)                            6071, 6081(a)
    1716(c)                            6091(b)(1), (2)
    1717                               6601(a), (f)(1)
    1718(a)                            7201, 7203
    1718(b)                            7201, 7202
    1718(c)                            6659, 6671(a), 6672
    1718(d)                            6671(b), 7343
    1719                               6302(b)
    1720                               6001
    1721-1723                          Omitted
    1800                               4301, 4311, 4321
    1801                               4311, 4312, 4314, 4315, 4381
    1802                               4301, 4302, 4304, 4321, 4322,
                                        4323, 4341, 4342, 4343, 4344,
                                        4351, 4352, 4353, 4381
    1804                               4371, 4372, 4373
    1805                               4891, 4892, 4894, 4895, 4896,
                                        7701(a)(1)
    1807                               4451
    1808                               4303, 4373, 4382
    1809                               4383, 4454, 4893, 6201(a)(2),
                                        6801(a), (b)
    1815                               6804
    1816                               Omitted
    1817(a)-(c)                        6802(1)-(3)
    1818(a)                            6803(b)(1), 7101
    1818(b)                            6803(b)(2)
    1819                               Omitted
    1820                               7271(2), (3)
    1821(a)(1)                         7201, 7203
    1821(a)(2)                         7201, 7202
    1821(a)(3)                         6653(e), 6659, 6671(a), 6672
    1821(a)(4)                         6671(b), 7343
    1821(b)(3)                         4374, 7270
    1821(b)(4)                         7201
    1822                               7208(3), 7271(1)
    1823                               7303(1)
    1823(a)-(c)                        7208(2)-(4)
    1830                               4453
    1831                               4452, 4455, 7272
    1832                               4456
    1835                               6001
    1836-1838                          Omitted
    1850                               4286
    1851                               4291
    1852(a)                            6011(a), 6065(a), 6071
    1852(b)                            6091(b)(1), (2)
    1853(a), (b)                       6151(a)
    1853(c)                            6601(a), (f)(1)
    1854                               6415(a), (b), (d)
    1855, 1856                         Omitted
    1857                               4287
    1858, 1859                         Omitted
    1900, 1901, 1902                   4881, 4883, 4884
    1902(a)(1)                         6011(a), 6065(a), 6071
    1902(a)(2)                         6091(b)(1), (2)
    1902(a)(3), (b)                    6151(a)
    1903                               4885
    1904                               Omitted
    1905, 1906                         4882, 4883
    1907                               Omitted
    1920(a), (b)                       4851(a), (b)
    1920(c)                            4871, 6804
    1921                               4861
    1922                               4863
    1923                               4864
    1924                               4865
    1925                               4853, 7492
    1926                               4854
    1927                               4862
    1928                               4872, 6001
    1929(a)                            7233(1), (2)
    1929(b)                            7263(b)
    1929(c)                            7263(a)
    1930                               4874, 7493
    1931                               4852, 7701(a)(1)
    1932                               4873
    1933                               4876
    1934                               Omitted
    1935                               4875
    2000(a), (b)                       5701(a)
    2000(c)(1), (2)                    5701(b), (c)
    2000(d)                            5701(d), (e)
    2000(g)(1)-(3)                     5707(a)-(c)
    2001(a)                            5703(a)
    2002(b)                            5703(d)
    2002(c)                            5703(a)
    2010                               5702(b)
    2012                               5712
    2013                               5711(a), (b)
    2014                               5713(a), (b)
    2017                               5721
    2018                               5741
    2019                               5722
    2030                               5702(e)
    2032                               5712
    2033                               5711(a), (b)
    2036                               5721
    2037                               5741
    2038                               5722
    2039(a)                            5711(a), (b)
    2039(b)                            5722, 5741
    2040                               5704(c)
    2050                               5702(b)(1)
    2052                               5712
    2053                               5711(a), (b)
    2054                               5713(a), (b)
    2055                               Omitted
    2056                               5741
    2057                               Omitted
    2058                               5732
    2059, 2060                         5731
    2070-2075                          Omitted
    2100(a), (b)                       5723(a)
    2100(c)(1)                         5723(d)
    2100(c)(2)                         5723(a)
    2100(d)                            5723(b), (c)
    2100(e)                            5723(a)
    2101                               5704(c)
    2102                               5723(a)
    2103(a)(1)                         5723(a)
    2103(e)                            5752
    2104(a)                            5751(a)
    2110(a), (b)                       5702(c), (d)
    2111(a)(1), (2)                    5723(a)
    2111(a)(3)                         5723(d)
    2111(b)                            5723(a)
    2111(c)                            5723(b), (c)
    2111(d), (e)(1)                    5723(a)
    2111(e)(2)                         5723(d)
    2111(f)                            5704(a), 5723(d)
    2112(a)(1)                         5723(a)
    2112(e)                            5752
    2113                               5751(a)
    2130(a), (b)                       5723(a), 5762(a)(4), (6)
    2130(c)                            5723(a), 5762
    2130(d)                            5704(d)
    2135(a)(1), (2)                    5704(b), (c)
    2135(a)(3)                         5704(b)
    2136(a)                            5706
    2137                               5705(a)
    2150                               Omitted
    2151                               5762(a)(5)
    2152-2154                          Omitted
    2155(a)                            5762(a)(4), (5)
    2155(b)                            5763(a)
    2156(a)                            5762(a)(2), (3)
    2156(b)                            5762(a)(3)
    2156(c)                            5761(b)
    2160(a)                            5762(a)(4)
    2160(b)-(d)                        5762(a)(5)
    2160(e)                            5762(a)(6)
    2160(g)(1), (2)                    5762(a)(8), (9)
    2160(g)(3)                         5762(a)(6)
    2160(h)                            5763(a)
    2160(i)                            5762(a)(9), (10)
    2161(a)                            5762(a)(1)
    2161(b)                            5763(c)
    2161(c)                            5762(a)(1)
    2161(e)-(g)                        5762(a)(2)
    2161(h)                            5763(b)
    2161(i)(1)                         5763(b)
    2161(j)(1)                         5763(b)
    2161(l)(1)                         5763(b)
    2161(m)(1)                         5761(a)
    2161(m)(2)                         5763(b)
    2162(a)(2)                         5762(a)(1)
    2162(a)(3)-(5)                     5762(a)(2)
    2162(b)(1)                         5762(a)(4), (5)
    2163                               Omitted
    2170(a)(2)                         5751(a), 5762(a)(5)
    2170(a)(4)                         5762(a)(6)
    2170(b)                            5762(a)(5), 5763(a)
    2171(a)                            5763(a)
    2171(b)(1)                         5762(a)(4)
    2171(b)(2)                         5762(a)(4), (5)
    2172(a)                            5762(a)(8)
    2172(b)                            5762(a)(6)
    2172(c)                            5762(a)(9)
    2172(d)                            5762(a)(6)
    2172(e), (f)                       5762(a)(9)
    2173(a), 2174                      5762(a)(5)
    2175                               5763(a)
    2176(a)(2)                         5762(a)(10)
    2176(a)(3)                         5762(a)(8)
    2180(a)                            5762(a)(1)
    2180(b)                            5763(c)
    2180(d)-(f)                        5762(a)(2)
    2180(g)(1)                         5763(b)
    2180(h)                            5763(b)
    2180(i)(1)                         5763(b)
    2180(k)(1)                         5763(b)
    2180(l)(1)                         5761(a)
    2180(l)(2)                         5763(b)
    2181                               Omitted
    2190                               5753
    2191-2193                          Omitted
    2194                               5703(a), 5722, 5741
    2197(b)                            5704(b)
    2198                               5705(a)
    2300                               4592, 4593
    2302                               4594, 4596, 6001, 7101, 7641
    2303                               4595, 4597, 6001
    2304                               4595
    2305                               4813
    2306                               4591, 4812
    2307                               4593, 4816
    2308(a)                            7234(a)
    2308(b)                            7265(a)(1)
    2308(c)                            7234(b)
    2308(d)                            7234(d)(4)
    2308(e)                            7265(b)
    2308(f)                            Omitted
    2308(g)                            7234(d)(2)
    2308(h), (i)                       7234(c), (d)
    2308(j)                            7265(c)
    2309                               7303(2), (3), (5)
    2310                               Omitted
    2311                               4591, 4818
    2312-2314                          Omitted
    2320                               4826
    2321                               4811, 4813
    2322                               4814, 4826, 6001, 7720, 7641
    2323                               4815, 4826
    2324                               4815, 6001
    2325                               4817
    2326(a)                            7235(a), 7265(a)
    2326(b), (c)                       7235(b), (c)
    2327                               4812, 4813, 4816, 4818, 7235(e),
                                        7265(b), (c)
    2350                               4846
    2351                               4831, 4832, 6201(a)(2)(A)
    2352                               4833, 4846, 6001, 7101, 7641
    2353, 2354                         4834, 4846
    2355                               4832
    2356                               4831, 4832
    2357                               7236, 7266(b)-(f)
    2358                               7303(2), (4), (5)
    2359                               Omitted
    2360                               4835
    2361                               4832
    2362                               Omitted
    2400                               4001, 4003
    2401                               4011, 4012
    2402                               4021, 4022
    2403(a)                            6011(a), 6065(a), 6071, 6081(a),
                                        6091(b)(1), (2)
    2403(b)                            6151(a), 6601(a), (f)(1)
    2403(c)                            4051
    2404, 2405                         4052, 4053
    2406                               4055, 4056
    2407                               6416(a), (b)
    2408                               Omitted
    2409                               7261
    2410, 2411                         Omitted
    2412                               4002, 4003, 4012, 4013
    2413                               4054
    2450                               4041
    2451(a)                            6011(a), 6071, 6081(a),
                                        6091(b)(1), (2), 6151(a)
    2451(b)                            6151(a), 6601(a), (f)(1)
    2452(a)                            6416(b)(2)(D)
    2452(b)                            6416(a)
    2453                               4055, 6416(b)(2)(A)
    2454, 2455                         Omitted
    2456                               4222
    2470                               4511, 4513
    2471                               6011(a), 6065(a), 6071, 6081(a),
                                        6091(b)(1), (2)
    2472                               6151(a)
    2473                               6417(a)
    2474                               4513, 6417(b), 7101
    2475                               6601(a), (f)(1)
    2477                               4512
    2478, 2479                         Omitted
    2480                               7809(a)
    2481, 2482                         Omitted
    2483                               7654
    2490                               4561, 4571, 4581
    2491                               4561, 4562, 4571, 4572, 4581,
                                         4582
    2492                               4582, 4602
    2493                               4601
    2494                               Omitted
    2550                               4701, 4771
    2550(c)                            6302(b)
    2551                               4702
    2552                               4703, 4771
    2553                               4704, 4723
    2554                               4705
    2555                               4732, 6001
    2555(a)                            6065(a)
    2555(b)                            6071
    2555(c)                            6065(a), 6071
    2555(c)(1)                         6081(a), 6091(a)
    2556                               4773
    2557(a)                            7237(b)
    2557(b)(1)                         7237(a)
    2557(b)(2)                         7201, 7203
    2557(b)(3)                         7201, 7202
    2557(b)(4)                         6671(a), 6672
    2557(b)(8)                         6671(b), 7343
    2558                               4706, 4733, 7301(a)
    2559, 2560                         Omitted
    2561                               4734
    2562                               4736
    2563                               4774
    2564                               4735
    2565                               Omitted
    2567                               4711, 4712
    2568, 2569                         4712, 4713
    2569(b)                            7101
    2569(d)                            6001
    2569(d)(4)                         7641
    2570                               7238
    2571                               4714, 7301(a)
    2590                               4741, 4771
    2591                               4742
    2592                               4743, 4771
    2593                               4744
    2594(a)                            6001
    2595                               4773
    2596                               7237(a)
    2597                               7491
    2598                               4745, 7301(a)
    2599, 2600                         Omitted
    2601                               4756
    2602                               4774
    2603                               4762
    2604, 2606                         Omitted
    2650                               4802
    2651                               4801, 4803
    2651(c)(2)                         6201(a)(2)(A)
    2652(a)                            6801(a)
    2653                               4804
    2653(b)                            6001, 7641
    2653(d)                            7101
    2654, 2655                         4805
    2656                               7274
    2656(a)                            7206(4)
    2656(b)                            7239(a)
    2656(c)                            7271(1), 7303(6)(B)
    2656(d)                            7239(b)
    2656(f)                            7201
    2656(g)                            7272
    2656(h)                            7267(d)
    2656(i)                            7267(c)
    2656(j), (k)                       7267(a), (b)
    2657(a), (b)                       7303(6)(B)
    2657(c)                            7303(6)(A)
    2657(d)                            7328
    2657(e)                            7301(c)
    2657(f)                            7303(6)(B)
    2658                               Omitted
    2659                               4803
    2660                               Omitted
    2700                               4181, 4182, 4224, 5831
    2701                               6011(a), 6065(a), 6071, 6081(a),
                                        6091(b)(1), (2)
    2702                               6151(a)
    2703(a)                            6416(f)
    2704                               4216
    2705                               4225, 6416(e)
    2706                               6601(a), (f)(1)
    2707(a)                            6671(a), 6672
    2707(b)                            7201, 7203
    2707(c)                            7201, 7202
    2707(d)                            6671(b), 7343
    2708                               6302(b)
    2709                               6001
    2710-2712                          Omitted
    2720-2723                          5811-5814
    2724                               5842, 6001(a)
    2725                               5843
    2726(a)-(c)                        5851-5853
    2727, 2728                         5844, 5845
    2729                               5861
    2730(a), (b)                       5862(a), (b)
    2731-2733                          5846-5848
    2733(a)                            7701(a)(1)
    2734                               5821
    2734(e)                            6071, 6091(a)
    2800(a)                            5001(a)(9) (Rev. See 5001(a)(8))
    2800(a)(1)                         5001(a)(1), 5005(a), 5006(a)
    2800(a)(1)(A)                      5026(a)(1), 5007(a)
    2800(a)(1)(B)                      5689
    2800(a)(2)                         5001(a)(2)
    2800(a)(3)                         5001(a)(3), 5007(b)(2)
    2800(a)(4)                         5001(a)(4) (Rev. See
                                        5001(a)(10)), 5007(c) (Rev. See
                                        7652, 7805)
    2800(a)(5)                         5021(a), 5025(b)
    2800(a)(6)                         5001(a)(5) (Rev. See 5001(a)(4))
    2800(b)(2)                         5006(c)
    2800(c)                            5001(b)
    2800(d)                            5005(b)
    2800(e)(1)                         5004(a)(1)
    2800(e)(2)                         5004(a)(2) (Rev. See 5004(b)(2))
    2800(e)(3)                         5004(a)(3) (Rev. See 5004(b)(3))
    2800(e)(4)                         5004(a)(4) (Rev. See 5004(b)(4))
    2800(f)                            5006(d), 5007(b)(1)
    2801(b)                            5021(b) (Rev. Omitted)
    2801(c)(1)                         5391
    2801(c)(2)                         5025(e) (Rev. See 5025(f))
    2801(d)                            5281 (Rev. See 5201(a))
    2801(e)                            5025
    2801(e)(1)                         5272(a) (Rev. See 5173(a), (d)),
                                        5281(a) (Rev. See 5201(a))
    2801(e)(2)                         5273(a) (Rev. See 5178(a)), 5627
                                        (Rev. See 5687))
    2801(e)(3)                         5386(b), 5391
    2801(e)(4)                         5386(a)
    2801(e)(5)                         5023 (Rev. See 5687)
    2801(f)                            5628 (Rev. See 5601(a)(10), 5687)
    2802(a)                            5009(a) (Rev. See 5205(c)(1),
                                        (f), 5206(c)), 5010(a) (Rev. See
                                        5205(e))
    2802(b)                            5010(b) (Rev. See 5205(f))
    2802(c)                            5027(a) (Rev. See 5061, 5205)
    2803(a)                            5008(b)(1)(E) (Rev. See
                                        5205(c)(2))
    2803(b)                            5008(b)(3) (Rev. See 5205(g))
    2803(c)                            5008(b)(4)
    2803(d)                            5008(b)(2) (Rev. See 5205(g))
    2803(e)                            5008(b)(5)
    2803(f)                            5640 (Rev. See 5613(b))
    2803(g)                            5642 (Rev. See 5604(a)(1), (4)-
                                       (6), (10), (12)-(15), (b))
    2804                               5211 (Rev. See 5311)
    2805(a)                            5688(a)
    2805(b)                            5688(b)
    2806(a)(1), (2)                    5634 (Rev. See 5601(a)(13),
                                        5615(7))
    2806(b)(1)                         5645 (Rev. See 7214)
    2806(c)                            5625 (Rev. See 5612(a))
    2806(d)                            5639 (Rev. See 5613(a))
    2806(e)                            5646 (Rev. See Subtitle F)
    2806(f)                            5626 (Rev. See 5602, 5615(3))
    2806(g)                            5687 (See 7301, 7302)
    2807                               5622 (Rev. See 5610)
    2808(a)                            5212(a) (Rev. See 5204(b))
    2809(a)                            5002(a) (Rev. See 5002(a)(5))
    2809(b)(1)                         5002(b)(1) (Rev. See
                                        5002(a)(6)(A))
    2809(b)(2)                         5002(b)(2) (Rev. See
                                        5002(a)(6)(B))
    2809(c)                            5002(c) (Rev. See 5002(a)(7))
    2809(d)                            5002(d) (Rev. See 5002(a)(8))
    2810(a)                            5174(a) (Rev. See 5179(a),
                                        5505(d)), 5601 (Rev. See
                                        5505(i), 5601(a)(1), 5615(1))
    2811                               5213(a), 5609
    2812(a)                            5175(a) (Rev. See 5171(a), 5172),
                                        5271 (Rev. See 5171(a), (c),
                                        5172, 5178(a)(1)(A), (4)(B)-
                                       (D)), 5603 (Rev. See 5601(a)(2),
                                        (3))
    2813(a)                            5282 (Rev. See 5201(a), 5202(a),
                                        5204(a), (c), 5205(d), 5206(c),
                                        5251)
    2814(a)(1)                         5176(a), (c) (Rev. See 5173(a),
                                        (b), 5176(a)), 5177(c) (Rev. See
                                        5173(b)(1), 5551(c)), 5604 (Rev.
                                        See 5601(a)(4), (5), 5615(3))
    2814(a)(2)                         5176(d) (Rev. See 5173(b))
    2815(a)                            5177(a), 5605 (Rev. See 7214)
    2815(b)(1)(A)                      5177(b)(1) (Rev. See
                                        5173(b)(1)(A))
    2815(b)(1)(B)                      5177(b)(2) (Rev. See
                                        5173(b)(1)(B))
    2815(b)(1)(C)                      5177(b)(3) (Rev. See
                                        5173(b)(1)(C))
    2815(b)(1)(D)                      5177(b)(4) (Rev. See 5173(b)(3))
    2815(c)-(e)                        5551(a), (b)(1), (c)
    2816(a)                            5178 (Rev. See 5171(a), 5172)
    2817(a)                            5179(a) (Rev. Omitted)
    2817(b)                            5179(b) (Rev. Omitted)
    2818(a)                            5105(a)
    2818(b)                            5602 (Rev. See 5615(2), 5687)
    2819                               5171 (Rev. See 5178(a)(1)(B),
                                        (b), (c)(2), 5505(b),
                                        5601(a)(6)), 5607 (Rev. See
                                        5505(i), 5601(a)(6))
    2820(a)                            5173(b) (Rev. See 5178(a)(2)(B),
                                        5202(b)), 5192(b) (Rev. See
                                        5202(b)), 5193(a) (Rev. See
                                        5201(a), 5202(f), 5204(a),
                                        5205(b), 5206(a), (c), 5211)
    2821                               5682
    2822(a)                            5173(a) (Rev. See 5178(a)(1)(A),
                                        (2)(C)), 5618 (Rev. See 5687)
    2823(a)                            5173(c) (Rev. See 5173(a)(2)(C))
    2824                               Omitted
    2825                               5215 (Rev. See 5201(c), 5312(a),
                                        (c), 5373(a), 5562)
    2826(a)                            5196(a) (Rev. See 5203(a)), 5617
                                        (Rev. See 5687)
    2827(a)                            5196(b) (Rev. See 5203(b)), 5616
                                        (Rev. See 5687)
    2828(a)                            5196(c) (Rev. See 5203(c)), 5283
                                        (Rev. See 5203(c), (d)), 5615
                                        (Rev. See 5203(c), (e), 5687)
    2829(a)                            5552 (See 5503, 5505(e))
    2830(a)                            5196(d) (Rev. See 5203(d)), 5283
                                        (Rev. See 5203(c), (d))
    2831                               5116(a) (Rev. See 5115), 5180(a),
                                        5274(a) (Rev. See 5180), 5681
    2832                               5172 (Rev. See 5171(a), 5172,
                                        5173(a), 5178(a)(1)(A),
                                        5601(a)(2), (4))
    2833(a)                            5606 (Rev. See 5601(a)(4), 5602,
                                        5615(3))
    2834                               5216(a) (Rev. See 5222(a)(1),
                                        (2)(D), 5501, 5502(a), 5503,
                                        5504(a), (b), 5505(a), (c),
                                        5601(a)(7), (8), (9)(A)),
                                        5608(a), (b) (Rev. See
                                        5601(a)(7), (8), (9)(A), (12),
                                        5615(4))
    2835                               Omitted
    2836                               5195(a) (Rev. See 5201(c)), 5613
                                        (Rev. See 5687)
    2837                               Omitted
    2838                               5192(c) (Rev. See 5202(a), (b)),
                                        5612 (Rev. See 5687)
    2839(a)                            5196(e) (Rev. See 5203(b), (c)),
                                        5619 (Rev. See 5687)
    2840                               Omitted
    2841(a)                            5197(a)(1)(A) (Rev. See 5207(a),
                                        (d))
    2841(b)                            5197(a)(1)(B) (Rev. See 5207(a),
                                        (d))
    2841(c)                            5620 (Rev. See 5603, 5615(5))
    2842                               5611 (Rev. See 5603)
    2843                               5610 (Rev. See 5603)
    2844(a)                            5197(b) (Rev. See 5207(c))
    2845                               Omitted
    2846(a)                            5007(e)(1) (Rev. See 5004(b)(1),
                                        5006(a)(3))
    2847(a)                            5007(e)(2) (Rev. Omitted)
    2848                               Omitted
    2849                               5191(a) (Rev. See 5221(a))
    2850(a)                            5191(a) (Rev. See 5221(a)), 5650
                                        (Rev. See 5601(a)(14), 5615(3))
    2851                               5682
    2852                               5624 (Rev. See 5611)
    2853(a)                            5623 (Rev. See 5609)
    2854                               5649 (Rev. See 5614)
    2855(a)                            5285(a) (Rev. See 5207(b))
    2856                               5629 (Rev. See 5610(a)(10), (11))
    2857(a)                            5114(a) (Rev. See 5114(a)(1),
                                        5146(a)), 5285(b) (Rev. See
                                        5207(c)), 5621 (Rev. See 5603)
    2858                               5114(b)
    2859                               5197(a)(2) (Rev. See 5207(a)),
                                        5621 (Rev. See 5603)
    2860                               Omitted
    2861(a)                            5282(b) (Rev. See 5202(a),
                                        5204(a), (c), 5205(d), 5206(c))
    2862(a)                            5282(c) (Rev. See 5205(d))
    2863(a)                            5115(a) (Rev. See 5205(d))
    2865(a)                            5630 (Rev. See 5687)
    2866                               5010(c) (Rev. See 5205(g)), 5636
                                        (Rev. See 5604(a)(2), (3), (7)-
                                       (9), (17), 7301)
    2867                               5635 (Rev. See 5604(a)(17))
    2868                               5637 (Rev. See 5604(a)(18))
    2869                               5638 (Rev. See 5604(a)(19), 5613,
                                        7301, 7302)
    2870                               5195(b) (Rev. See 5201(c)), 5614
                                        (Rev. See 5687, 7301)
    2871                               5214(a) (Rev. See 5301(a)), 5641
                                        (Rev. See 5606, 5613, 7301,
                                        7302, 7321-7323)
    2872                               5231 (Rev. See 5171(a), 5172,
                                        5173(a), 5178(a)(1)(A), (B),
                                        (3)(A), (B)), 5241(b) (Rev. See
                                        5202(a), (c), (d))
    2873                               5231 (Rev. See 5171(a), 5172,
                                        5173(a), 5178(a)(1)(A), (B),
                                        (3)(A), (B)), 5241(a) (Rev. See
                                        5201(a), 5202(a), (c))
    2874(a)                            5252 (Rev. See 5236)
    2875                               5231 (Rev. See 5171(a), 5172,
                                        5173(a), 5178(a)(1)(A), (B),
                                        (3)(A), (B)), 5246(a) (Rev. See
                                        5212)
    2876                               5631 (Rev. See 5601(a)(12),
                                        5615(6), 5687)
    2877(a)                            5192(d) (Rev. See 7803; T. 5 Sec.
                                        301)
    2878(a)                            5193(a) (Rev. See 5201(a),
                                        5202(f), 5204(a), 5205(b),
                                        5206(a), (c), 5211)
    2878(b)                            5009(c), 5193(b) (Rev. See
                                        5206(a), 5214(a)(4))
    2878(c)                            5193(c) (Rev. See 5206(b))
    2878(d)                            5193(d) (Rev. See 5204(c))
    2879(a)                            5242(a) (Rev. See 5211, 5231(a))
    2879(b)                            5006(a) (Rev. See 5006(a)(1),
                                        (2), 5008(c))
    2879(c)                            5232(a) (Rev. See 5005(c)(1),
                                        5006(a)(2), 5173(a), (c)(1))
    2879(d)                            5232(a), (c) (Rev. See
                                        5005(c)(1), 5006(a)(2), 5173(a),
                                        (c)(1), 5176(a), (b))
    2880(a)                            5006(b)
    2881(a)                            5245 (Rev. See 5204(a))
    2882(a)                            5244 (Rev. See 5213)
    2883(a)                            5194(a) (Rev. See 5211(a), 5212,
                                        5213)
    2883(b)                            5194(d) (Rev. See 5214(a))
    2883(c)                            5194(c) (Rev. See 5241)
    2883(d)                            5194(e)(1) (Rev. See 5212, 5213)
    2883(e)                            5025(d), 5194(f) (Rev. See
                                        5005(c)(1), 5212, 5223(a), (d))
    2883(f)                            5194(g) (Rev. See 5201(a),
                                        5204(a), 5212)
    2883(g)                            5194(h) (Rev. Omitted)
    2884(a)                            5250(a) (Rev. See 5205(b))
    2885(a)                            5247(a) (Rev. See 5175(a),
                                        5206(a), 5214(a)(4))
    2885(b)                            5009(b) (Rev. See 5205(i)(4)),
                                        5247(b)
    2885(d)                            5648 (Rev. See 5608)
    2886(a)                            5247(c)
    2887                               5012(a) (Rev. See 5009)
    2888(a)                            5247(d) (Rev. See 5206(a))
    2889, 2890                         Omitted
    2891(a)                            5522(a) (Rev. See 5214(a))
    2891(b)                            5011(a) (Rev. See 5008(a))
    2900                               5006(a) (Rev. See 5006(a)(1),
                                        (2), 5008(c))
    2901(a)(1)                         5011(a)(1)(A) (Rev. See
                                        5008(a)(1)(A))
    2901(a)(2)                         5011(a)(1)(B) (Rev. See
                                        5008(a)(1)(B)), 5011(b) (Rev.
                                        See 5008(b)(1))
    2901(b)                            5011(a)(1)(B), (2) (Rev. See
                                        5008(a)(1)(B), (2))
    2901(c)                            5011(a)(3) (Rev. See 5008(a)(3),
                                        (4))
    2901(d)                            5011(a)(4) (Rev. See 5008(a)(4))
    2903(a)                            5243(a) (Rev. See 5171, 5172,
                                        5178(a)(3), (4)(A), 5233(a),
                                        (b))
    2903(b)                            5008(a)(1) (Rev. See 5205(a)(1),
                                        (3))
    2903(c)                            5008(a)(2) (Rev. See 5205(a)(3))
    2903(d)                            5008(a)(3)
    2903(e)                            5008(a)(4)
    2903(f)                            5243(d) (Rev. See 5206(c))
    2903(g)                            5243(c) (Rev. See 5233(c))
    2904(a)                            5243(a), (b) (Rev. See 5171,
                                        5172, 5178(a)(3), (4)(A),
                                        5202(g), 5233(a), (b))
    2905                               5243(e) (Rev. See 5175, 5206(c),
                                        5214(a)(4))
    2908                               5643 (Rev. See 5601(a)(12),
                                        5604(a)(11), (12), (16),
                                        5615(6), 5687)
    2909                               5644 (Rev. See 5604(a)(4), (5),
                                        (10))
    2910(a)                            5243(b) (Rev. See 5202(g),
                                        5233(b))
    2911                               5243(f) (Rev. See T. 27 Sec. 121)
    2912, 2913                         5632 (Rev. See 5601(a)(12),
                                        5615(6))
    2914(a)                            5633 (Rev. See 7214)
    2915(a)                            5241(c) (Rev. See 7803; T. 5 Sec.
                                        301)
    2916(a)                            5194(b)
    3030(a)                            5001(a)(9) (Rev. See 5001(a)(8))
    3030(a)(1)                         5001(a)(5), (9) (Rev. See
                                        5001(a)(4), (8)), 5041(a),
                                        5041(b), 5042(a)(2), 5362,
                                        5368(b)
    3030(a)(2)                         5022, 5041(b)(4)
    3030(b)                            5043(b)
    3031(a)                            5354, 5362, 5373(b)(1),
                                        5373(b)(3), 5391
    3032(a)                            5373(a), 5382(b)(2)
    3033(a)                            5373(b)(1)
    3034(a), 3035                      5366
    3036                               5025(f) (Rev. See 5025(g)),
                                        5373(a), 5381, 5382(a), (b)(1),
                                        (2), 5383(a), (b)(3), (4), 5392
    3037(a)                            5362, 5373(b)(4)
    3038(a)                            5362
    3039(a)                            5370(a)(1)
    3040(a)                            5351, 5354, 5356, 5368(a), (b),
                                        5369
    3041(a)                            5043(b), 5368(a)
    3042(a)                            5192(a) (Rev. See 5202(a)), 5366
    3043(a)                            5661(a) (See Chapter 68), (b),
                                        5385(b)
    3044                               5381, 5382, 5383, 5392
    3045                               5381, 5382, 5384, 5392
    3070(a)                            5331(a) (Rev. See 5171(a), 5172,
                                        5173(a), (c), 5178(a)(5),
                                        5202(e), 5207(a), (c), (d),
                                        5214(a), 5241, 5242, 5273(b)(1),
                                        (2), (d), 5275)
    3070(b)                            5331(b), (c) (Rev. See 5214(a),
                                        5273(a), (b)(1), (2), (d))
    3072                               5647 (Rev. See 5273(b)(1), (2),
                                        (d), 5601(a)(12), 5607, 5615(6))
    3073(a)                            5332 (Rev. See 5273(c))
    3074(a)                            5333 (Rev. See 5243)
    3100(a)                            5301 (See 5171(a), (b)(1), 5172,
                                        5173(a), (b))
    3101(a)                            5302 (Rev. See 5171(a), (b)(1),
                                        5172, 5173(a), (c),
                                        5178(a)(3)(A), (B), 5201(a),
                                        5206(a))
    3102                               5303 (Rev. See 5171(a), (b)(1),
                                        5172, 5173(a), (c), 5178(a)(5),
                                        5241, 5242, 5273(b)(1), (2),
                                         (d))
    3103                               5306 (Rev. See 5025(d), (e)(1),
                                        5103, 5113(a), 5173(c), 5201(a),
                                        (c), 5204(c), 5243(a)(1)(A),
                                        5306), 5312(c)
    3104(a)                            5309 (Rev. See 5222(b)), 5412
                                        (Rev. See 5222(b), 5412)
    3105(a)                            5305 (Rev. See 5171, 5172,
                                        5173(a), 5178(a)(1)(A), (5),
                                        5201(a), (b), 5207(a), (c), (d),
                                        5211, 5223(a), 5235, 5273(b)(1),
                                        (2), (d), 5275, 5312(b))
    3106(a)                            5307 (Rev. See 5178(a)(2)(A),
                                        5201(a))
    3107                               5308 (Rev. See 5212, 5223(a))
    3108(a)                            5310(a) (Rev. See 5214(a), 5241,
                                        5242, 5273(b)(1), (2), (d))
    3108(b)                            5310(b) (Rev. See 5214(a), 5313)
    3108(c)                            5310(c) (Rev. See 5214(a))
    3108(d)                            5310(d) (Rev. See 5272(b))
    3109                               5310(a) (Rev. See 5214(a), 5241,
                                        5242, 5273(b)(1), (2), (d))
    3110                               5502 (Rev. Omitted)
    3111                               5001(a)(6)
    3112(a)                            5004(b) (Rev. See 5004(a)(1),
                                        (b)(1)), 5005(c) (Rev. See
                                        5005(a), (b)(1), (c)(1))
    3112(b)                            5007(d) (Rev. See 5007(a)(1)),
                                        5689
    3113(a)                            5011(c)
    3114(a)                            5304(a) (Rev. See 5171(b)(1),
                                        5271(a), (b), (c), (e)(1), (f),
                                        5272(a))
    3114(b)                            5304(b) (Rev. See 5271(e))
    3114(c)                            5304(c) (Rev. See 5271(e))
    3114(d)                            5304(d)
    3115(a)                            5686(a) (Rev. See 5687)
    3116                               5686(b) (Rev. See 5505(i),
                                        5686(a)), 7302
    3117(a)                            5314 (Rev. See 5557)
    3118                               5688(d)
    3119                               5315
    3120                               5316
    3121(a), (c)                       5313(a), (b) (Rev. See 5275)
    3121(d)                            5317(b) (Rev. See 5274)
    3122                               5317(a)
    3123                               5318 (Rev. See 5314(a)(2))
    3124(a)                            5119 (Rev. See 5002(a))
    3125(a)                            5001(a)(8) (Rev. See 5001(a)(9)),
                                        5007(d) (Rev. See 5007(a)(1)),
                                        5311 (Rev. See 5232)
    3125(b)                            5310(b) (Rev. See 5214(a), 5313)
    3126                               Omitted
    3150(a)                            5051(a)
    3150(b)(1)                         5054 (Rev. See 5054(a)(1))
    3150(b)(2)                         5055 (Rev. See 5054(a)(1), (2),
                                        (c), (d))
    3150(b)(3)                         5689
    3150(c)                            5051(b)
    3152                               Omitted
    3153(b)                            5053(a), 5401(b)
    3153(c)                            5053(b)
    3155(a), (b)                       5401(a), (b)
    3155(c)                            5415(a)
    3155(f)                            5412, 5413, 5675
    3156                               Omitted
    3157(a)                            5055 (Rev. See 5054(a)(1), (2),
                                        (c), (d))
    3158                               5402(a), 5411
    3159(a)-(c)                        5671, 5672, 5673, 5674
    3159(e)-(i)                        5676(1)-(5)
    3159(j)                            5674
    3160                               5052(b)
    3170                               Omitted
    3171(a)                            5367, 5555(a) (Rev. See 5207(b)-
                                       (d))
    3172(a)                            5061(b)
    3173(a)                            5683
    3173(b)(1)-(3)                     5684 (Rev. See 5687 and Subtitle
                                        F)
    3173(b)(4)                         5690
    3173(c)                            5685
    3173(d)                            5688(c)
    3174                               5064 (Rev. See 5065)
    3175                               5557 (Rev. See 5560)
    3176(a)                            5556 (Rev. See 5505(h))
    3177(a)                            5521(a)
    3177(b)                            5521(c)(1), (2)
    3177(c)                            5521(b)
    3177(d)(1), (2)                    5521(d)(1), (2)
    3178                               5523
    3179(a), (b)                       5062(a), (b)
    3180                               Omitted
    3182(a)                            5511
    3182(b)                            5001(a)(7)
    3183(a)                            5217(a) (Rev. See 5005(c)(1),
                                        (2), 5025(d), (e)(2), 5212,
                                        5223(a), 5234(b))
    3183(b)                            5217(b) (Rev. See 5561)
    3183(c)                            5217(c) (Rev. Omitted)
    3190-3195                          Omitted
    3206                               4821
    3207                               7235(d), 7264
    3208                               4822, 4826
    3210                               4841
    3211                               7266(a)
    3212                               4842
    3220                               4721, 6001, 6151(a)
    3221                               4722
    3222                               4772
    3223                               Omitted
    3224                               4724
    3225                               7237(a)
    3226                               4775
    3227                               4725
    3228                               4731, 7343, 7701(a)
    3230                               4751, 4752, 6151(a)
    3231                               4753
    3232                               4772
    3233                               4754, 6001, 6065(a), 6071,
                                        6081(a), 6091(a)
    3234                               4755
    3235                               7237(a)
    3236                               4775
    3237                               4756
    3238                               4761, 7701(a)
    3239                               Omitted
    3250(a)(1)                         5111(a)(1) (Rev. See 5111(a))
    3250(a)(3)                         5111(a)(2) (Rev. See 5112(b))
    3250(a)(4)                         5113(a)
    3250(b)(1)                         5121(a)(1) (Rev. See 5121(a))
    3250(b)(2)                         5122(c) (Rev. See 5121(a)(2))
    3250(b)(4)                         5121(a)(2) (Rev. See 5122(a),
                                        (b))
    3250(c)(1)                         5091
    3250(d)(1)                         5111(b)(1) (Rev. See 5111(b))
    3250(d)(2)                         5111(b)(2) (Rev. See 5112(c))
    3250(d)(3)                         5091, 5113(b) (Rev. See 5113(a))
    3250(e)(1)                         5121(b)(1) (Rev. See 5122(b))
    3250(e)(2)                         5121(b)(2) (Rev. See 5122(b))
    3250(e)(3)                         5121(c) (Rev. See 5121(c),
                                        5122(c))
    3250(e)(4)                         5123(a) (Rev. See 5113(a))
    3250(f)(1)                         5081
    3250(g)                            5113(c) (Rev. See 5113(a))
    3250(h)                            5025(g) (Rev. See 5025(h))
    3250(i)                            5025(h) (Rev. See 5025(i))
    3250(j)(1)                         5101
    3250(j)(3)                         5106 (Rev. See 5106(b))
    3250(l)(1), (2)                    5131(a), (b)
    3250(l)(3)-(5)                     5132-5134
    3251(a)                            5113(d)(1) (Rev. See 5113(c)(1))
    3251(b)                            5113(d)(2) (Rev. See 5113(c)(2))
    3251(c)                            5123(c) (Rev. See 5113(e))
    3252(a)                            5124(a)
    3252(b)                            5124(b) (Rev. See 5146(a))
    3252(c)                            5124(c) (Rev. See 5146(a))
    3252(d)                            5692 (Rev. See 5603)
    3253                               5691 (Rev. See 5607, 5613, 5615,
                                        5661(a), 5671, 5673, 5676(4),
                                        5683, 7301, 7301(a), 7302)
    3254(b)                            5112(a) (Rev. See 5111(a),
                                        5112(b))
    3254(c)(1)                         5122(a) (Rev. See 5121(a)(1),
                                        5122(a))
    3254(c)(2)                         5111 (Rev. See 5111(a), (b),
                                        5112(b), (c))
    3254(d)                            5052(a), 5092, 5402(a)
    3254(e)                            5112(b) (Rev. See 5112(c))
    3254(f)                            5122(b)
    3254(g)                            5025(c), 5082, 5387(c)
    3254(h)                            5102
    3255(a)                            5123(b)(1)
    3255(b)                            5123(b)(2) (Rev. See
                                        5123(b)(2)(A))
    3255(c)                            5123(b)(3) (Rev. See 5113(d)(1),
                                        (2))
    3260                               5801(a)
    3261(a)                            5802
    3261(b)                            5841
    3262                               5803
    3263(a)                            5854(a)
    3263(b)                            5854(a), (b)
    3267                               4461, 4462, 4463
    3268                               4471, 4472, 4473
    3270(a)                            5141, 7011(a)
    3271                               4901
    3271(a)                            5142(a)
    3271(b)                            5142(b), 6151(a)
    3271(c)(1)                         5104, 5142(c)
    3272(a)                            5143(a) (Rev. See Subtitle F),
                                        6011(a), 6065(a), 6071, 6081(a),
                                        6091(b), 6151(a)
    3273(a)                            5145 (Rev. See 5144), 6801(a)
    3273(b)                            5146 (Rev. See 6806(a), 7273(a)),
                                        6806(a)
    3274                               5693 (Rev. See 5692), 7273(a)
    3275                               5147 (Rev. See 6107), 6107
    3276                               4906, 5148 (Rev. See 5145)
    3277                               4902, 5144(a) (Rev. See 5143(a))
    3278                               4903, 5144(c) (Rev. See 5113(a),
                                        5143(c)(1)-(3))
    3279                               4904, 5144(b) (Rev. See 5143(b))
    3280(a)                            4905, 5144 (Rev. See 5113(a)
                                        5143), 7011(b)
    3281                               6302(b)
    3282                               5149 (Rev. See 5147), 6302(b)
    3283                               4907, 5144(e) (Rev. See 5143(e))
    3285                               4401, 4402, 4404, 4421
    3286                               6419
    3287                               4403
    3290                               4411
    3291                               4412, 6091(b)
    3292                               4413, 4903, 4907, 6107
    3293                               6806(c)
    3294                               7262, 7273(b)
    3297                               4422
    3298                               4423
    3300(a)                            6801(a)
    3300(b)                            7208
    3300(c)                            6808
    3301(a)                            6801(b), 6804
    3301(b)                            6808
    3303                               Omitted
    3304(a)-(d)                        6805(a)-(d)
    3304(e), 3305                      Omitted
    3310                               6331(a)
    3310(a)                            6011(a), 6071, 6601(c)(4), 6659
    3310(b)                            6011(a), 6601(c)(4), 6659
    3310(c)                            6601(a), (f)(1), 6659
    3310(d)                            6155(a), 6601(f)(1), 6659
    3310(e)                            6659
    3310(f)(1)                         6011(a), 6071, 6081(a)
    3310(f)(2)                         5703(c), 6302(c)
    3311                               6155(a), 6201(a)(2)(A),
                                        6601(c)(4), 6659
    3312(a)                            6501(a)
    3312(b)                            6501(c)(1), (3)
    3312(c)                            6501(c)(2)
    3312(d)                            6502(a)
    3313                               5705(a), 6511(a), (b)(1), (2)
    3314                               Omitted
    3320(a)                            7268
    3320(b)                            Omitted
    3321                               7206(4)
    3321(b)                            7301
    3321(c)                            Omitted
    3322                               7301(d)
    3323(a)(1), (2)                    7271(4)
    3323(a)(3)                         7208(5)
    3323(b)                            7303(7)
    3324(a)-(c)                        7341(a)-(c)
    3325                               7211
    3326                               7304
    3330                               6065(a)
    3331                               5704(b), 7510
    3332-3335                          Omitted
    3350(a), (b)                       7652(b)(1), (2)
    3351(a)                            7653(a)(2)
    3351(b), (c)                       7653(b), (c)
    3360(a)                            7652(a)(1)
    3360(b)                            7101, 7652(a)(2), 7803(c)
    3360(c)                            7652(a)(3)
    3361(a)                            7653(a)(1)
    3361(b), (c)                       7653(b), (c)
    3400(a), (c)                       4071, 4072, 4073
    3400(b), 3401                      Omitted
    3403                               4061, 4062, 4063
    3403(e)                            6416(c)
    3404                               4141, 4142, 4143, 4151, 4152
    3405                               4111, 4112, 4113
    3406(a)(1)                         4161
    3406(a)(2)                         Omitted
    3406(a)(3)                         4121
    3406(a)(4)                         4171, 4172, 4173
    3406(a)(5)                         Omitted
    3406(a)(6)                         4191, 4192
    3406(a)(7)-(9)                     Omitted
    3406(a)(10)                        4131
    3406(b)                            4221
    3406(c)                            Omitted
    3407                               4181, 4182, 4224, 5831
    3408                               4201, 4221
    3408(b)                            6416(d)
    3409(a)                            4211
    3409(b)                            Omitted
    3412(a)-(f)                        4081, 4082, 4083, 4101, 4102,
                                        7101, 7232
    3412(g)                            6412(b)
    3413                               4091, 4092, 4093, 7101
    3414, 3415, 3416                   Omitted
    3420                               4521, 4531, 4541, 4551
    3422                               4521
    3423                               4531, 4532
    3424                               4551, 4552, 4553
    3425                               4541, 4542
    3430                               4601
    3431                               Omitted
    3440                               4217
    3441                               4216
    3442                               4220, 4224
    3443                               6416, 6611
    3444, 3445, 3446                   4218, 4219, 4223
    3447                               Omitted
    3448(a)                            6011(a), 6065(a), 6071, 6081(a),
                                        6091(b), 6151(a)
    3448(b)                            6151(a), 6601(a), (f)(1)
    3449, 3450                         Omitted
    3451                               4222
    3453                               Omitted
    3460                               4281, 4282, 4283
    3461                               6011(a), 6065(a), 6071, 6081,
                                        6091(b), 6151(a)
    3462                               Omitted
    3465                               4251, 4252, 4253, 4254
    3466                               4253, 4292
    3467                               4291, 6011(a), 6065(a), 6071,
                                        6081(a), 6091(b), 6151(a),
                                        6161(a)
    3468                               Omitted
    3469(a), (b), (c)                  4261, 4262
    3469(d)                            4291, 6011(a), 6065(a), 6071,
                                        6091(b), 6151(a)
    3469(e)                            6081(a), 6161(a)
    3469(f)                            4262, 4292
    3470                               6151(a), 6601(a), (f)
    3471                               6415, 6416(f)
    3472-3474                          Omitted
    3475(a)                            4271, 4272
    3475(b)                            4272, 4292
    3475(c)                            4271, 4291, 6011(a), 6065(a),
                                        6071, 6091(b), 6151(a)
    3475(d)                            6081(a), 6161(a)
    3475(e)                            4273, 7272
    3480                               4331, 4361
    3481                               4331, 4332, 4341, 4342, 4343,
                                        4344, 4351-4353
    3482                               4361, 4362
    3483                               4382
    3490                               4501, 4503
    3491                               4501, 6011(a), 6071, 6091(b),
                                        6151(a)
    3492                               4502
    3493(a)                            6418(b)
    3493(b)                            6511(e)(2)
    3494(b)                            6511(e)(1)
    3495                               6601(a), (f)
    3496-3498                          Omitted
    3500, 3501                         4501, 4504
    3506                               7240
    3507                               4502, 7701(a)
    3508                               4501, 6412(d)
    3600                               7601(a)
    3601(a)(1), (2)                    7606(a), (b)
    3601(b)                            7342
    3601(c)                            7212(a), (b)
    3602                               Omitted
    3603                               6001
    3604(a)                            6046(a), 6071, 6091(a)
    3604(b)                            6046(b), (c), 6065(a)
    3604(c)                            7201, 7203
    3611(a)(1)                         6011(a), 6065(a), 6081(a),
                                        6091(a), (b)(1), (2)
    3611(a)(2)                         6020(a), 6065(a)
    3611(b)                            6071
    3611(c)                            6065(a), 6071, 6091(a), (b)(1),
                                        (2)
    3612(a), (c)                       6020(b)
    3612(d)(1)                         6651(a)
    3612(d)(2)                         6653(b)
    3612(e)                            Omitted
    3612(f)                            6201(a)(1)
    3613                               6021
    3614                               7602, 7605(a)
    3615                               7605(a)
    3615(a)-(c)                        7602
    3615(d)                            7603
    3615(e)                            7604(b)
    3616(a)                            7207
    3616(b)                            7210
    3616(c), 3617                      Omitted
    3630                               6101
    3631                               7605(b)
    3632(a)                            7622(a)
    3632(a)(1)                         7602
    3632(b)                            7622(b)
    3633                               7402(b)
    3633(a)                            7604(a)
    3633(b)                            Omitted
    3634                               6081(a)
    3640                               6201(a)
    3641                               6203
    3642                               6204
    3643                               Omitted
    3644                               6202
    3645, 3646                         Omitted
    3647                               6201(a)
    3650                               7621
    3651(a)(1)                         6301
    3651(a)(2), (b)                    Omitted
    3652                               6302(a)
    3653(a), (b)                       7421(a), (b)
    3654                               Omitted
    3655(a)                            6303(a), 6659
    3655(b)                            6601(a), (f)(1), 6659
    3656(a)(1)                         6311(a)
    3656(a)(2)(A), (B)                 6311(b)(1), (2)
    3656(b)(1)                         6311(a)
    3656(b)(2)                         6311(b)(1)
    3657                               6312(a)
    3658                               6313
    3659(a)                            6314(a)
    3659(b)                            Omitted
    3660                               6331(a)
    3660(a)                            6155(a), 6862
    3660(b)                            6863(a), 7101
    3661                               7501
    3662, 3663                         Omitted
    3670                               6321
    3671                               6322
    3672                               7207
    3672(a), (b)                       6323(a), (d)
    3673(a), (b)                       6325(a)(1), (2)
    3674(a), (b)                       6325(b)(1), (2)
    3675                               6325(c)
    3676                               7102
    3677                               Omitted
    3678                               7403
    3679(a)                            7424(a)
    3679(b)                            Omitted
    3679(c), (d)                       7424(b), (c)
    3680                               Omitted
    3690                               6331(a), (b)
    3691                               6334
    3692                               6331(a), (b), 6334(c)
    3693                               6335(e)(2)(E)
    3693(a)-(c)                        6335(a), (b), (d)
    3693(d)                            6335(e)(2)(F)
    3694                               6342(a)
    3695(a)                            6335(e)(1), (2)(A)
    3695(b)                            6335(e)(2), 7505(a)
    3695(c)                            7505(b)
    3696                               6337(a)
    3697(a)-(d)                        6339(a)(1)-(4)
    3698                               Omitted
    3700                               6331(a), (b)
    3701                               6335(e)(2)(E)
    3701(a)-(c)                        6335(a), (b), (d)
    3701(d)                            6335(e)(1), (2)(A), (B)
    3701(e)                            6335(e)(1)
    3701(f)                            6335(e)(2)(D), (F), (3)
    3702(a)                            6337(a)
    3702(b)(1), (2)                    6337(b)(1), (2)
    3702(c)                            6337(c)
    3703(a)                            6338(c)
    3703(b)                            6338(a)
    3704(a)                            6338(c)
    3704(b)                            6338(b)
    3704(c)(1), (2)                    6339(b)(1), (2)
    3705                               Omitted
    3706(a), (b)                       6340(a)
    3706(c)-(e)                        Omitted
    3706(f)                            6340(b)
    3707                               Omitted
    3710(a), (b)                       6332(a), (b)
    3710(c)                            6332(c), 7343
    3711                               6333
    3712                               6335(c), 6342(b)
    3713, 3714(a)                      Omitted
    3714(b)                            6502(b)
    3715                               6331(c)
    3716                               6341
    3717                               Omitted
    3720(a)(1)-(3)                     7301(a)-(c)
    3720(b)                            7321
    3720(c)                            Omitted
    3721, 3722                         7322, 7324
    3722(a), (b)                       7324(1), (2)
    3722(c)                            7101, 7324(3)
    3722(d)                            7324(4)
    3723(a)-(c)                        7323(a)-(c)
    3723(d)                            Omitted
    3724                               7101, 7325
    3725                               6807
    3726                               7327
    3727                               Omitted
    3740                               7401
    3742, 3743, 3745                   Omitted
    3746(a)                            7405(a)
    3746(b)                            6532(b), 7405(b)
    3746(c)                            Omitted
    3746(d)                            6602
    3747                               7406
    3748                               6531
    3760, 3761                         7121, 7122
    3762                               7206(5)
    3770(a)(1)                         6402(a), 6404(a)
    3770(a)(2)                         6401(a)
    3770(a)(3)                         6407
    3770(a)(4)                         6402(a)
    3770(a)(5)                         6402(a), 6404(a)
    3770(b)                            7423
    3770(b)(1), (2)                    7423(1), (2)
    3770(c)                            6401(c)
    3771(a)                            6611(a)
    3771(b)(1)                         6611(b)(1)
    3771(b)(2)                         6611(b)(2), (e)
    3771(c)                            6611(c)
    3771(d)                            Omitted
    3771(e)                            6611(f)
    3771(f), (g)                       Omitted
    3772(a)(1)                         7422(a)
    3772(a)(2), (3)                    6532(a)(1), (4)
    3772(b)                            7422(b)
    3772(c)                            Omitted
    3772(d), (e)                       7422(c), (d)
    3773                               Omitted
    3774                               6514(a)
    3774(b)                            6532(a)(2)
    3775                               6514(b)
    3777(a)-(c)                        6405(a)-(c)
    3778                               Omitted
    3779(a)                            6091(a), 6164(a)
    3779(b)                            6065(a), 6071, 6081(a), 6164(b)
    3779(c)-(g)                        6164(c)-(g)
    3779(h)                            6155(a), 6164(h)
    3779(i)                            6601(a), (e), (f)(1)
    3780(a)                            6065(a), (b), 6071, 6091(a),
                                        6411(a)
    3780(b)                            6411(b)
    3780(c)                            6213(b)(2)
    3781                               6164(i), 6411(c)
    3790                               6406, 6611(g)
    3791(a)                            6071, 6081(a), 6091(a), (b)(1),
                                        (2), 7805(a)
    3791(b)                            7805(b)
    3792                               7623
    3793                               7206(3)
    3793(a)(2)                         7303(8)
    3793(b)                            7206(2), 7207
    3793(b)(2)                         7343
    3794                               6601(a)
    3795(a)-(d)                        7506(a)-(d)
    3797(a)(1)-(11)                    7701(a)(1)-(11)
    3797(a)(12)                        7701(a)(13)
    3797(a)(13)                        Omitted
    3797(a)(14)-(20)                   1465, 7701(a)(14)-(20)
    3797(b), (c)                       7701(b), (c)
    3798                               7507
    3799                               76
    3800                               7402(a)
    3801                               1311-1314
    3802                               7511
    3803                               7852(a)
    3804(a)                            7508(a)
    3804(b), (c)                       Omitted
    3804(d)                            7508(b)
    3804(e)                            Omitted
    3804(f)                            7508(a)
    3805                               6072(e)
    3806                               1481
    3808                               Omitted
    3809(a)                            7206(1)
    3809(b)                            6061, 6064
    3809(c)                            6065(a)
    3810                               Omitted
    3811                               7651
    3812                               6521
    3813, 3814                         503, 504
    3900                               7802
    3901(a)                            6801(a), 7805(c)
    3901(b)                            7803(b)(2)
    3905, 3906, 3910, 3911, 3915, 3916 Omitted
    3920, 3921                         7803(a)
    3930(a)                            7801(b)
    3930(b)                            Omitted
    3931, 3932                         7801(b), (c)
    3940-3942                          Omitted
    3943                               7101, 7803(c)
    3944, 3950-3955, 3960-3967         Omitted
    3970                               7808
    3971(a), (b)                       7809(a), (b)
    3971(b)(1)-(3)                     7809(b)(1)-(3)
    3975-3978                          7803(d)
    3990, 3991                         Omitted
    3992                               7101, 7402(d), 7803(c)
    3993, 3994                         Omitted
    3995(c)                            7402(d)
    3996, 3997                         Omitted
    4000                               7803(a)
    4001-4003                          Omitted
    4010                               7101, 7803(c)
    4011, 4012                         Omitted
    4013(a)                            5241
    4013(b)-(d)                        Omitted
    4014-4022, 4030-4033               Omitted
    4040                               7803(b)(1)
    4041(a)                            7803(a)
    4041(b)                            Omitted
    4042                               7402(c)
    4043-4046                          Omitted
    4047(a)(1)                         7213(b)
    4047(b)                            7214(b)
    4047(c), (d)                       Omitted
    4047(e)                            7214(a)
    4048                               7344
    5000-5004                          8001-8005
    5010-5012                          8021-8023
                     -------------------------------
 
                                  Table II
    ---------------------------------------------------------------------
    1986 Code section number           1939 Code section number
    ---------------------------------------------------------------------
    1                                  11, 12(b)(3), (c), (f)
    2                                  12(d)
    3                                  400
    4                                  23(aa)(4), 401, 402, 404
    5
    11                                 13, 15, 104(b), 261
    12
    21                                 108
    31                                 35, 322(a)(4)
    32                                 32
    33                                 31
    34
    35                                 25
    36                                 23(aa)(2)
    37
    38
    61                                 22(a)
    62                                 22(n)
    63                                 21
    71                                 22(k)
    72                                 22(b)(2)
    73                                 22(m)
    74
    75                                 22(o)
    76                                 22(j), 3799
    77                                 123
    101                                22(b)(1)
    102                                22(b)(3)
    103                                22(b)(4)
    104                                22(b)(5)
    105
    106
    107                                22(b)(6)
    108                                22(b)(9), (10)
    109                                22(b)(11)
    110
    111                                22(b)(12)
    112                                22(b)(13)
    113                                22(b)(14)
    114                                22(b)(16)
    115                                22(b)(8), 116(d), (e)
    116
    117
    118
    119
    120
    121                                22(b)(17), 116(i)
    141                                23(aa)(1)
    142                                23(aa)(4), (5), 213(d)
    143                                23(aa)(6)
    144                                23(aa)(3), (7)
    145
    151                                25(b)(1)
    152                                25(b)(3)
    153                                25(b)(2)
    154
    161                                23
    162                                23(a)(1)
    163                                23(b)
    164                                23(c), (d)
    165                                23(e), (f), (g)(1), (2), (3),
                                        (4), (h), (i), (k)(2)
    166                                23(k)
    167                                23(l), 23(n), 114(a)
    168                                23(t), 124A
    169                                23(t), 124B
    170                                23(o), (q), 120
    171                                23(v), 125
    172                                23(s), 122
    173                                23(bb)
    174
    175
    211                                23
    212                                23(a)(2)
    213                                23(x)
    214
    215                                23(u)
    216                                23(z)
    217
    241                                26
    242                                26(a)
    243                                26(b)(1)
    244                                26(b)(2)
    245                                26(b)(3)
    246                                26(b)
    247                                26(h)
    248
    261                                24(a)
    262                                24(a)(1)
    263                                23(a)(1)(C), 24(a)(2), (3)
    264                                24(a)(4), (6)
    265                                23(b), 24(a)(5)
    266                                24(a)(7)
    267                                24(b), (c)
    268                                24(f)
    269                                129
    270                                130
    271                                23(k)(6)
    272
    273                                24(d)
    301                                22(e), 115(a), (b), (d), (e), (j)
    302                                115(c), (g)(1), (i)
    303                                115(g)(3)
    304                                115(g)(2)
    305                                115(f)
    306
    307                                113(a)(19)
    311
    312                                115(c), (h), (l), (m), 394(d)
    316                                115(a), (b)
    317
    318
    331                                115(c)
    332                                112(b)(6)
    333                                112(b)(7)
    334                                113(a)(15), (18)
    336
    337
    338
    341                                117(m)
    342                                115(c)
    346                                115(i)
    351                                112(b)(5), (c), (e)
    354                                112(b)(3)
    355                                112(b)(3), (11)
    356                                112(c), (e)
    357                                112(k)
    358                                113(a)(6), (23)
    361                                112(b)(4), (d), (e)
    362                                113(a)(7), (8)
    363
    367                                112(i)
    368                                112(g)(1), (2), (h)
    371                                112(b)(10), (c), (d), (e), (k),
                                        (l)
    372                                113(a)(22)
    373                                112(b)(9), 113(a)(20), (21)
    381
    382
    391
    392
    393
    394
    395
    401                                165(a)
    402                                165(b), (c), (d)
    403                                22(b)(2)(B)
    404                                23(p)
    421                                130A
    441                                41, 48(a), (b)
    442                                46
    443                                47(a), (c), (e), (g); 146(a)
    446                                41
    451                                42(a)
    452
    453                                44
    454                                42(b), (c), (d)
    461                                43
    462
    471                                22(c)
    472                                22(d)(1)-(5)
    481
    482                                45
    501                                101 except (12) and last par.;
                                        165(a), 421
    502                                Last par. 101
    503                                3813
    504                                3814
    511                                421
    512                                421(c), (d); 422
    513                                422(b)
    514                                423
    515                                424
    521                                101(12)(A)
    522                                101(12)(B)
    526                                116(g)
    531                                102(a)
    532                                102(a)
    533                                102(b), (c)
    534
    535                                26(d), 27(b)(2), 102(d)
    536                                102(f)
    537
    541                                500
    542                                501
    543                                502, 507(b)
    544                                503
    545                                26(c), (d); 504, 505
    546                                505(e)
    547                                506
    551                                337
    552                                331
    553                                332
    554                                333
    555                                334
    556                                26(c), 335, 336
    557                                336(d)
    561                                26(f), 27(a)
    562                                26(f), 27(b)-(i)
    563                                504(c)
    564                                26(f), 27(c)-(i)
    565                                26(g), 28
    581                                104(a)
    582                                23(k)(2), 117(i)
    583                                121
    584                                169, second sentence of 170
    591                                23(r)
    592                                23(dd)
    593                                23(k)
    594                                110
    601                                26(d)
    611                                23(m)
    612                                114(b)(1)
    613                                114(b)(3), (4)
    614
    615                                23(ff)
    616                                23(cc)
    621                                22(b)(15)
    631                                117(k)
    632                                105
    641                                161
    642                                162(a), (e), (f); 163, 168, 170,
                                        172
    643                                162(d)
    651                                162(b)
    652                                162(b), 164
    661                                162(b), (c)
    662                                162(b), (c), 164
    663                                162(d)
    665
    666
    667
    668
    671
    672
    673
    674
    675
    676                                166
    677                                167
    678
    681                                162(g)
    682                                171
    683
    691                                126
    692                                154
    701                                181
    702                                182, 183, 184, 186, 189
    703                                183, 189
    704                                191, 3797(a)(2)
    705
    706                                188
    707
    708
    721
    722
    723                                113(a)(13)
    731
    732                                113(a)(13)
    733
    734
    735
    736
    741
    742
    743
    751
    752
    753
    754
    755
    761                                3797(a)(2)
    771
    801                                201(b)
    802                                201(a)(1)
    803                                201(c)(1)-(7), (d), (e)
    804                                202(b)
    805                                203A(b), (c), (d)
    806                                202(c)
    807                                201(a)(2), (3)
    821                                207(a)
    822                                207(a)(5), (b)(1), (4), (c), (d),
                                        (e), (f)
    823                                207(b)(2), (3)
    831                                204(a)
    832                                204(a)(2), (b)-(f)
    841<\XREFTXT>26 USC Sec. 841<\XREF>                                205
    842<\XREFTXT>26 USC Sec. 842<\XREF>                                206
    851<\XREFTXT>26 USC Sec. 851<\XREF>                                361
    852<\XREFTXT>26 USC Sec. 852<\XREF>                                362(a), (b)(1)-(7)
    853<\XREFTXT>26 USC Sec. 853<\XREF>
    854<\XREFTXT>26 USC Sec. 854<\XREF>
    855<\XREFTXT>26 USC Sec. 855<\XREF>                                362(b)(8)
    861<\XREFTXT>26 USC Sec. 861<\XREF>                                119(a), (b), (e)
    862<\XREFTXT>26 USC Sec. 862<\XREF>                                119(c), (d), (e)
    863<\XREFTXT>26 USC Sec. 863<\XREF>                                119(e)
    864<\XREFTXT>26 USC Sec. 864<\XREF>                                119(f)
    871<\XREFTXT>26 USC Sec. 871<\XREF>                                211(a), (b), (c)
    872<\XREFTXT>26 USC Sec. 872<\XREF>                                212
    873<\XREFTXT>26 USC Sec. 873<\XREF>                                213, 214
    874<\XREFTXT>26 USC Sec. 874<\XREF>                                215, 216
    875<\XREFTXT>26 USC Sec. 875<\XREF>                                219
    876<\XREFTXT>26 USC Sec. 876<\XREF>                                220
    877<\XREFTXT>26 USC Sec. 877<\XREF>                                221
    881<\XREFTXT>26 USC Sec. 881<\XREF>                                231(a)
    882<\XREFTXT>26 USC Sec. 882<\XREF>                                231(b), (c); 232(a), (b); 233,
                                        234, 235(a)
    883<\XREFTXT>26 USC Sec. 883<\XREF>                                231(d)
    884<\XREFTXT>26 USC Sec. 884<\XREF>                                236(b), 237, 238
    891<\XREFTXT>26 USC Sec. 891<\XREF>                                103
    892<\XREFTXT>26 USC Sec. 892<\XREF>                                116(c)
    893<\XREFTXT>26 USC Sec. 893<\XREF>                                116(h)
    894<\XREFTXT>26 USC Sec. 894<\XREF>                                22(b)(7)
    901<\XREFTXT>26 USC Sec. 901<\XREF>                                131(a), (g)
    902<\XREFTXT>26 USC Sec. 902<\XREF>                                131(f)(1), (2)
    903<\XREFTXT>26 USC Sec. 903<\XREF>                                131(h)
    904<\XREFTXT>26 USC Sec. 904<\XREF>                                131(b)(1)
    905<\XREFTXT>26 USC Sec. 905<\XREF>                                131(c), (d), (e)
    911<\XREFTXT>26 USC Sec. 911<\XREF>                                116(a)
    912<\XREFTXT>26 USC Sec. 912<\XREF>                                116(j), (k)
    921<\XREFTXT>26 USC Sec. 921<\XREF>                                109
    922<\XREFTXT>26 USC Sec. 922<\XREF>                                26(i)
    931<\XREFTXT>26 USC Sec. 931<\XREF>                                251
    932<\XREFTXT>26 USC Sec. 932<\XREF>                                252
    933<\XREFTXT>26 USC Sec. 933<\XREF>                                116(l)
    941<\XREFTXT>26 USC Sec. 941<\XREF>                                262
    942<\XREFTXT>26 USC Sec. 942<\XREF>                                263
    943<\XREFTXT>26 USC Sec. 943<\XREF>                                116(f), 265
    1001<\XREFTXT>26 USC Sec. 1001<\XREF>                               111
    1002<\XREFTXT>26 USC Sec. 1002<\XREF>                               112(a)
    1011<\XREFTXT>26 USC Sec. 1011<\XREF>                               113(b), except (1)-(4)
    1012<\XREFTXT>26 USC Sec. 1012<\XREF>                               113(a)
    1013<\XREFTXT>26 USC Sec. 1013<\XREF>                               113(a)(1)
    1014<\XREFTXT>26 USC Sec. 1014<\XREF>                               113(a)(5)
    1015<\XREFTXT>26 USC Sec. 1015<\XREF>                               113(a)(2), (3), (4)
    1016<\XREFTXT>26 USC Sec. 1016<\XREF>                               113(b)(1), (2)
    1017<\XREFTXT>26 USC Sec. 1017<\XREF>                               113(b)(3)
    1018<\XREFTXT>26 USC Sec. 1018<\XREF>                               113(b)(4)
    1019<\XREFTXT>26 USC Sec. 1019<\XREF>                               113(c)
    1020<\XREFTXT>26 USC Sec. 1020<\XREF>                               113(d)
    1021<\XREFTXT>26 USC Sec. 1021<\XREF>
    1022<\XREFTXT>26 USC Sec. 1022<\XREF>                               113(e)
    1031<\XREFTXT>26 USC Sec. 1031<\XREF>                               112(b)(1), (c)(1), (e), 113(a)(6)
    1032<\XREFTXT>26 USC Sec. 1032<\XREF>
    1033<\XREFTXT>26 USC Sec. 1033<\XREF>                               112(f), 113(a)(9)
    1034<\XREFTXT>26 USC Sec. 1034<\XREF>                               112(n)
    1035<\XREFTXT>26 USC Sec. 1035<\XREF>
    1036<\XREFTXT>26 USC Sec. 1036<\XREF>                               112(b)(2)
    1051<\XREFTXT>26 USC Sec. 1051<\XREF>                               113(a)(11)
    1052<\XREFTXT>26 USC Sec. 1052<\XREF>                               113(a)(12), (16)
    1053<\XREFTXT>26 USC Sec. 1053<\XREF>                               113(a)(14)
    1054<\XREFTXT>26 USC Sec. 1054<\XREF>
    1071<\XREFTXT>26 USC Sec. 1071<\XREF>                               112(m)
    1081<\XREFTXT>26 USC Sec. 1081<\XREF>                               112(b)(8), 371
    1082<\XREFTXT>26 USC Sec. 1082<\XREF>                               372, 113(a)(17)
    1083<\XREFTXT>26 USC Sec. 1083<\XREF>                               373
    1091<\XREFTXT>26 USC Sec. 1091<\XREF>                               118, 113(a)(10)
    1201<\XREFTXT>26 USC Sec. 1201<\XREF>                               117(c)
    1202<\XREFTXT>26 USC Sec. 1202<\XREF>                               23(ee), 117(b)
    1211<\XREFTXT>26 USC Sec. 1211<\XREF>                               117(d)
    1212<\XREFTXT>26 USC Sec. 1212<\XREF>                               117(e)
    1221<\XREFTXT>26 USC Sec. 1221<\XREF>                               117(a)(1)
    1222<\XREFTXT>26 USC Sec. 1222<\XREF>                               117(a)(2)-(10)
    1223<\XREFTXT>26 USC Sec. 1223<\XREF>                               117(h)
    1231<\XREFTXT>26 USC Sec. 1231<\XREF>                               117(j)
    1232<\XREFTXT>26 USC Sec. 1232<\XREF>                               117(f)
    1233<\XREFTXT>26 USC Sec. 1233<\XREF>                               117(e), (g)(1)
    1234<\XREFTXT>26 USC Sec. 1234<\XREF>                               117(g)(2)
    1235<\XREFTXT>26 USC Sec. 1235<\XREF>
    1236<\XREFTXT>26 USC Sec. 1236<\XREF>                               117(n)
    1237<\XREFTXT>26 USC Sec. 1237<\XREF>
    1238<\XREFTXT>26 USC Sec. 1238<\XREF>                               117(g)(3)
    1239<\XREFTXT>26 USC Sec. 1239<\XREF>                               117(o)
    1240<\XREFTXT>26 USC Sec. 1240<\XREF>                               117(p)
    1241<\XREFTXT>26 USC Sec. 1241<\XREF>
    1301<\XREFTXT>26 USC Sec. 1301<\XREF>                               107(a)
    1302<\XREFTXT>26 USC Sec. 1302<\XREF>                               107(b)
    1303<\XREFTXT>26 USC Sec. 1303<\XREF>                               107(d)
    1304<\XREFTXT>26 USC Sec. 1304<\XREF>                               107(c), (e)
    1311<\XREFTXT>26 USC Sec. 1311<\XREF>                               3801(b)
    1312<\XREFTXT>26 USC Sec. 1312<\XREF>                               3801(b)
    1313<\XREFTXT>26 USC Sec. 1313<\XREF>                               3801(a)
    1314<\XREFTXT>26 USC Sec. 1314<\XREF>                               3801(c), (d), (e), (f), (g)
    1315<\XREFTXT>26 USC Sec. 1315<\XREF>
    1321<\XREFTXT>26 USC Sec. 1321<\XREF>                               22(d)(6)
    1331<\XREFTXT>26 USC Sec. 1331<\XREF>                               127(c)(1)
    1332<\XREFTXT>26 USC Sec. 1332<\XREF>                               127(c)(2)
    1333<\XREFTXT>26 USC Sec. 1333<\XREF>                               127(c)(3)
    1334<\XREFTXT>26 USC Sec. 1334<\XREF>                               127(c)(4)
    1335<\XREFTXT>26 USC Sec. 1335<\XREF>                               127(c)(5)
    1336<\XREFTXT>26 USC Sec. 1336<\XREF>                               127(d)
    1337<\XREFTXT>26 USC Sec. 1337<\XREF>                               127(e), (f)
    1341<\XREFTXT>26 USC Sec. 1341<\XREF>
    1346<\XREFTXT>26 USC Sec. 1346<\XREF>                               128
    1347<\XREFTXT>26 USC Sec. 1347<\XREF>                               106
    1351<\XREFTXT>26 USC Sec. 1351<\XREF>
    1361<\XREFTXT>26 USC Sec. 1361<\XREF>
    1401<\XREFTXT>26 USC Sec. 1401<\XREF>                               480
    1402<\XREFTXT>26 USC Sec. 1402<\XREF>                               481
    1403<\XREFTXT>26 USC Sec. 1403<\XREF>                               482
    1441<\XREFTXT>26 USC Sec. 1441<\XREF>                               143(b)
    1442<\XREFTXT>26 USC Sec. 1442<\XREF>                               144
    1443<\XREFTXT>26 USC Sec. 1443<\XREF>                               143(h)
    1451<\XREFTXT>26 USC Sec. 1451<\XREF>                               143(a)
    1461<\XREFTXT>26 USC Sec. 1461<\XREF>                               143(c)
    1462<\XREFTXT>26 USC Sec. 1462<\XREF>                               143(d)
    1463<\XREFTXT>26 USC Sec. 1463<\XREF>                               143(e)
    1464<\XREFTXT>26 USC Sec. 1464<\XREF>                               143(f)
    1465<\XREFTXT>26 USC Sec. 1465<\XREF>                               3797(a)(16)
    1471<\XREFTXT>26 USC Sec. 1471<\XREF>                               650, 651
    1481<\XREFTXT>26 USC Sec. 1481<\XREF>                               3806
    1491<\XREFTXT>26 USC Sec. 1491<\XREF>                               1250
    1492<\XREFTXT>26 USC Sec. 1492<\XREF>                               1251
    1493<\XREFTXT>26 USC Sec. 1493<\XREF>                               1252
    1494<\XREFTXT>26 USC Sec. 1494<\XREF>                               1253
    1501<\XREFTXT>26 USC Sec. 1501<\XREF>                               141(a)
    1502<\XREFTXT>26 USC Sec. 1502<\XREF>                               141(b)
    1503<\XREFTXT>26 USC Sec. 1503<\XREF>                               141(c)
    1504<\XREFTXT>26 USC Sec. 1504<\XREF>                               141(d), (e), (f), (g)
    1505<\XREFTXT>26 USC Sec. 1505<\XREF>                               141(h), (i)
    1551<\XREFTXT>26 USC Sec. 1551<\XREF>                               15(c)
    1552<\XREFTXT>26 USC Sec. 1552<\XREF>
    2001<\XREFTXT>26 USC Sec. 2001<\XREF>                               810, 935
    2002<\XREFTXT>26 USC Sec. 2002<\XREF>                               822(b)
    2011<\XREFTXT>26 USC Sec. 2011<\XREF>                               810, 813(b)
    2012<\XREFTXT>26 USC Sec. 2012<\XREF>                               813(a)(2), 936(b)
    2013<\XREFTXT>26 USC Sec. 2013<\XREF>
    2014<\XREFTXT>26 USC Sec. 2014<\XREF>                               813(c), 936(c)
    2015<\XREFTXT>26 USC Sec. 2015<\XREF>                               927
    2016<\XREFTXT>26 USC Sec. 2016<\XREF>                               874(b)(3)
    2031<\XREFTXT>26 USC Sec. 2031<\XREF>                               811(k)
    2032<\XREFTXT>26 USC Sec. 2032<\XREF>                               811(j)
    2033<\XREFTXT>26 USC Sec. 2033<\XREF>                               811(a)
    2034<\XREFTXT>26 USC Sec. 2034<\XREF>                               811(b)
    2035<\XREFTXT>26 USC Sec. 2035<\XREF>                               811(c)(1)(A), 811(1)
    2036<\XREFTXT>26 USC Sec. 2036<\XREF>                               811(c)(1)(B)
    2037<\XREFTXT>26 USC Sec. 2037<\XREF>                               811(c)(1)(C), (c)(2), (3)
    2038<\XREFTXT>26 USC Sec. 2038<\XREF>                               811(d)
    2039<\XREFTXT>26 USC Sec. 2039<\XREF>
    2040<\XREFTXT>26 USC Sec. 2040<\XREF>                               811(e)
    2041<\XREFTXT>26 USC Sec. 2041<\XREF>                               811(f); 403(d)(2) R.A. 1942; 2,
                                        P.L. 635 (80th Cong.)
    2042<\XREFTXT>26 USC Sec. 2042<\XREF>                               811(g)
    2043<\XREFTXT>26 USC Sec. 2043<\XREF>                               811(i), 812(b)
    2044<\XREFTXT>26 USC Sec. 2044<\XREF>                               811(h)
    2051<\XREFTXT>26 USC Sec. 2051<\XREF>                               812
    2052<\XREFTXT>26 USC Sec. 2052<\XREF>                               935(c)
    2053<\XREFTXT>26 USC Sec. 2053<\XREF>                               812(b)
    2054<\XREFTXT>26 USC Sec. 2054<\XREF>                               812(b)
    2055<\XREFTXT>26 USC Sec. 2055<\XREF>                               812(d)
    2056<\XREFTXT>26 USC Sec. 2056<\XREF>                               812(e)
    2101<\XREFTXT>26 USC Sec. 2101<\XREF>                               860, 935
    2102<\XREFTXT>26 USC Sec. 2102<\XREF>                               861(a)(2)
    2103<\XREFTXT>26 USC Sec. 2103<\XREF>                               861(a)
    2104<\XREFTXT>26 USC Sec. 2104<\XREF>                               862
    2105<\XREFTXT>26 USC Sec. 2105<\XREF>                               863
    2106<\XREFTXT>26 USC Sec. 2106<\XREF>                               861
    2201<\XREFTXT>26 USC Sec. 2201<\XREF>                               939
    2202<\XREFTXT>26 USC Sec. 2202<\XREF>                               850
    2203<\XREFTXT>26 USC Sec. 2203<\XREF>                               930(a)
    2204<\XREFTXT>26 USC Sec. 2204<\XREF>                               825(a)
    2205<\XREFTXT>26 USC Sec. 2205<\XREF>                               826(b)
    2206<\XREFTXT>26 USC Sec. 2206<\XREF>                               826(c)
    2207<\XREFTXT>26 USC Sec. 2207<\XREF>                               826(d)
    2501<\XREFTXT>26 USC Sec. 2501<\XREF>                               1000(a)
    2502<\XREFTXT>26 USC Sec. 2502<\XREF>                               1001(a), (b); 1008(a), 1030(a)
    2503<\XREFTXT>26 USC Sec. 2503<\XREF>                               1003(a), 1003(b)
    2504<\XREFTXT>26 USC Sec. 2504<\XREF>
    2511<\XREFTXT>26 USC Sec. 2511<\XREF>                               1000(b), 1030(b)
    2512<\XREFTXT>26 USC Sec. 2512<\XREF>                               1002, 1005
    2513<\XREFTXT>26 USC Sec. 2513<\XREF>                               1000(f)
    2514<\XREFTXT>26 USC Sec. 2514<\XREF>                               1000(c); 452(b)(2) R.A. 1942; 2,
                                        P.L. 635 (80th Cong.)
    2515<\XREFTXT>26 USC Sec. 2515<\XREF>
    2516<\XREFTXT>26 USC Sec. 2516<\XREF>
    2521<\XREFTXT>26 USC Sec. 2521<\XREF>                               1004(a)(1)
    2522<\XREFTXT>26 USC Sec. 2522<\XREF>                               1004(a)(2), 1004(b)
    2523<\XREFTXT>26 USC Sec. 2523<\XREF>                               1004(a)(3)
    2524<\XREFTXT>26 USC Sec. 2524<\XREF>                               1004(c)
    3101<\XREFTXT>26 USC Sec. 3101<\XREF>                               1400
    3102<\XREFTXT>26 USC Sec. 3102<\XREF>                               1401(a), (b)
    3111<\XREFTXT>26 USC Sec. 3111<\XREF>                               1410
    3112<\XREFTXT>26 USC Sec. 3112<\XREF>                               1412
    3121<\XREFTXT>26 USC Sec. 3121<\XREF>                               1426(a)-(e), (g)-(l)
    3122<\XREFTXT>26 USC Sec. 3122<\XREF>                               1420(e)
    3123<\XREFTXT>26 USC Sec. 3123<\XREF>                               1427
    3124<\XREFTXT>26 USC Sec. 3124<\XREF>                               1428
    3125<\XREFTXT>26 USC Sec. 3125<\XREF>                               1432
    3201<\XREFTXT>26 USC Sec. 3201<\XREF>                               1500
    3202<\XREFTXT>26 USC Sec. 3202<\XREF>                               1501(a), (b)
    3211<\XREFTXT>26 USC Sec. 3211<\XREF>                               1510
    3212<\XREFTXT>26 USC Sec. 3212<\XREF>                               1511
    3221<\XREFTXT>26 USC Sec. 3221<\XREF>                               1520
    3231<\XREFTXT>26 USC Sec. 3231<\XREF>                               1532(a)-(e), (g), (h)
    3232<\XREFTXT>26 USC Sec. 3232<\XREF>                               1534
    3233<\XREFTXT>26 USC Sec. 3233<\XREF>                               1538
    3301<\XREFTXT>26 USC Sec. 3301<\XREF>                               1600
    3302<\XREFTXT>26 USC Sec. 3302<\XREF>                               1601(a), (b), (c)
    3303<\XREFTXT>26 USC Sec. 3303<\XREF>                               1602
    3304<\XREFTXT>26 USC Sec. 3304<\XREF>                               1603
    3305<\XREFTXT>26 USC Sec. 3305<\XREF>                               1606
    3306<\XREFTXT>26 USC Sec. 3306<\XREF>                               1607(a)-(j), (l)-(o)
    3307<\XREFTXT>26 USC Sec. 3307<\XREF>                               1608
    3308<\XREFTXT>26 USC Sec. 3308<\XREF>                               1611
    3401<\XREFTXT>26 USC Sec. 3401<\XREF>                               1621
    3402<\XREFTXT>26 USC Sec. 3402<\XREF>                               1622(a)-(d), (g)-(k)
    3403<\XREFTXT>26 USC Sec. 3403<\XREF>                               1623
    3404<\XREFTXT>26 USC Sec. 3404<\XREF>                               1624
    3501<\XREFTXT>26 USC Sec. 3501<\XREF>                               1420(a), 1530(a), 1605(a)
    3502<\XREFTXT>26 USC Sec. 3502<\XREF>                               1402, 1503, 1512, 1622(e)
    3503<\XREFTXT>26 USC Sec. 3503<\XREF>                               1422, 1531
    3504<\XREFTXT>26 USC Sec. 3504<\XREF>                               1632
    4001<\XREFTXT>26 USC Sec. 4001<\XREF>                               1650, 2400
    4002<\XREFTXT>26 USC Sec. 4002<\XREF>                               2412(a)
    4003<\XREFTXT>26 USC Sec. 4003<\XREF>                               2400, 2412(b)
    4011<\XREFTXT>26 USC Sec. 4011<\XREF>                               1650, 2401
    4012<\XREFTXT>26 USC Sec. 4012<\XREF>                               2401, 2412(a)
    4013<\XREFTXT>26 USC Sec. 4013<\XREF>                               2412(b)
    4021<\XREFTXT>26 USC Sec. 4021<\XREF>                               1650, 2402(a)
    4022<\XREFTXT>26 USC Sec. 4022<\XREF>                               2402(a), (b)
    4031<\XREFTXT>26 USC Sec. 4031<\XREF>                               1651(a)
    4041<\XREFTXT>26 USC Sec. 4041<\XREF>                               2450
    4051<\XREFTXT>26 USC Sec. 4051<\XREF>                               2403(c)
    4052<\XREFTXT>26 USC Sec. 4052<\XREF>                               2404
    4053<\XREFTXT>26 USC Sec. 4053<\XREF>                               2405
    4054<\XREFTXT>26 USC Sec. 4054<\XREF>                               2413
    4055<\XREFTXT>26 USC Sec. 4055<\XREF>                               2406, 2453
    4056<\XREFTXT>26 USC Sec. 4056<\XREF>                               2406
    4057<\XREFTXT>26 USC Sec. 4057<\XREF>
    4061<\XREFTXT>26 USC Sec. 4061<\XREF>                               3403(a), (b), (c)
    4062<\XREFTXT>26 USC Sec. 4062<\XREF>
    4063<\XREFTXT>26 USC Sec. 4063<\XREF>                               3403(c), (d)
    4071<\XREFTXT>26 USC Sec. 4071<\XREF>                               3400(a)
    4072<\XREFTXT>26 USC Sec. 4072<\XREF>                               3400(c)
    4073<\XREFTXT>26 USC Sec. 4073<\XREF>                               3400(a)
    4081<\XREFTXT>26 USC Sec. 4081<\XREF>                               3412(a)
    4082<\XREFTXT>26 USC Sec. 4082<\XREF>                               3412(b), 3412(c)
    4083<\XREFTXT>26 USC Sec. 4083<\XREF>                               3412(a)
    4091<\XREFTXT>26 USC Sec. 4091<\XREF>                               3413
    4092<\XREFTXT>26 USC Sec. 4092<\XREF>                               3413
    4093<\XREFTXT>26 USC Sec. 4093<\XREF>                               3413
    4101<\XREFTXT>26 USC Sec. 4101<\XREF>                               3412(d)
    4102<\XREFTXT>26 USC Sec. 4102<\XREF>                               3412(e)
    4111<\XREFTXT>26 USC Sec. 4111<\XREF>                               3405
    4112<\XREFTXT>26 USC Sec. 4112<\XREF>                               3405
    4113<\XREFTXT>26 USC Sec. 4113<\XREF>                               3405(b)
    4121<\XREFTXT>26 USC Sec. 4121<\XREF>                               3406(a)(3)
    4131<\XREFTXT>26 USC Sec. 4131<\XREF>                               3406(a)
    4141<\XREFTXT>26 USC Sec. 4141<\XREF>                               3404(a)
    4142<\XREFTXT>26 USC Sec. 4142<\XREF>                               3404(b)
    4143<\XREFTXT>26 USC Sec. 4143<\XREF>                               3404(a), 3404(b)
    4151<\XREFTXT>26 USC Sec. 4151<\XREF>                               3404(d)
    4152<\XREFTXT>26 USC Sec. 4152<\XREF>                               3404(d)
    4161<\XREFTXT>26 USC Sec. 4161<\XREF>                               3406(a)(1)
    4171<\XREFTXT>26 USC Sec. 4171<\XREF>                               3406(a)
    4172<\XREFTXT>26 USC Sec. 4172<\XREF>                               3406(a)(4)
    4173<\XREFTXT>26 USC Sec. 4173<\XREF>                               3406(a)(4)
    4181<\XREFTXT>26 USC Sec. 4181<\XREF>                               2700(a), 3407
    4182<\XREFTXT>26 USC Sec. 4182<\XREF>                               2700(b)(2), 3407; 706, P.L. 911
                                        (81st Cong.)
    4191<\XREFTXT>26 USC Sec. 4191<\XREF>                               3406(a)(6)
    4192<\XREFTXT>26 USC Sec. 4192<\XREF>                               3406(a)(6)
    4201<\XREFTXT>26 USC Sec. 4201<\XREF>                               3408(a)
    4211<\XREFTXT>26 USC Sec. 4211<\XREF>                               3409(a)
    4216<\XREFTXT>26 USC Sec. 4216<\XREF>                               2704, 3441
    4217<\XREFTXT>26 USC Sec. 4217<\XREF>                               3440
    4218<\XREFTXT>26 USC Sec. 4218<\XREF>                               3444
    4219<\XREFTXT>26 USC Sec. 4219<\XREF>                               3445
    4220<\XREFTXT>26 USC Sec. 4220<\XREF>                               3442
    4221<\XREFTXT>26 USC Sec. 4221<\XREF>                               3406(b), 3408(b)
    4222<\XREFTXT>26 USC Sec. 4222<\XREF>                               2456, 3451
    4223<\XREFTXT>26 USC Sec. 4223<\XREF>                               3446
    4224<\XREFTXT>26 USC Sec. 4224<\XREF>                               2700(b), 3407, 3442(3)
    4225<\XREFTXT>26 USC Sec. 4225<\XREF>                               2705
    4226<\XREFTXT>26 USC Sec. 4226<\XREF>
    4231<\XREFTXT>26 USC Sec. 4231<\XREF>                               1700
    4232<\XREFTXT>26 USC Sec. 4232<\XREF>                               1700(e), 1704
    4233<\XREFTXT>26 USC Sec. 4233<\XREF>                               1701
    4234<\XREFTXT>26 USC Sec. 4234<\XREF>                               1702, 1703
    4241<\XREFTXT>26 USC Sec. 4241<\XREF>                               1710
    4242<\XREFTXT>26 USC Sec. 4242<\XREF>                               1712
    4243<\XREFTXT>26 USC Sec. 4243<\XREF>                               1711
    4251<\XREFTXT>26 USC Sec. 4251<\XREF>                               3465
    4252<\XREFTXT>26 USC Sec. 4252<\XREF>                               3465
    4253<\XREFTXT>26 USC Sec. 4253<\XREF>                               3465, 3466(b), (c)
    4254<\XREFTXT>26 USC Sec. 4254<\XREF>                               3465
    4261<\XREFTXT>26 USC Sec. 4261<\XREF>                               3469
    4262<\XREFTXT>26 USC Sec. 4262<\XREF>                               3469(a), (b), (f)
    4271<\XREFTXT>26 USC Sec. 4271<\XREF>                               3475(a), (c)
    4272<\XREFTXT>26 USC Sec. 4272<\XREF>                               3475(a), (b)
    4273<\XREFTXT>26 USC Sec. 4273<\XREF>                               3475(e)
    4281<\XREFTXT>26 USC Sec. 4281<\XREF>                               3460(a)
    4282<\XREFTXT>26 USC Sec. 4282<\XREF>                               3460(b)
    4283<\XREFTXT>26 USC Sec. 4283<\XREF>                               3460(c)
    4286<\XREFTXT>26 USC Sec. 4286<\XREF>                               1850
    4287<\XREFTXT>26 USC Sec. 4287<\XREF>                               1857
    4291<\XREFTXT>26 USC Sec. 4291<\XREF>                               1715(a), 1851, 3467(b), 3469(d),
                                        3475(c)
    4292<\XREFTXT>26 USC Sec. 4292<\XREF>                               3466(a), 3469(f), 3475(b)(1)
    4293<\XREFTXT>26 USC Sec. 4293<\XREF>                               307 R.A. 1943
    4294<\XREFTXT>26 USC Sec. 4294<\XREF>
    4301<\XREFTXT>26 USC Sec. 4301<\XREF>                               1800, 1802(a)
    4302<\XREFTXT>26 USC Sec. 4302<\XREF>                               1802(a)
    4303<\XREFTXT>26 USC Sec. 4303<\XREF>                               1808(g)
    4304<\XREFTXT>26 USC Sec. 4304<\XREF>                               1802(a)
    4305<\XREFTXT>26 USC Sec. 4305<\XREF>
    4311<\XREFTXT>26 USC Sec. 4311<\XREF>                               1800, 1801
    4312<\XREFTXT>26 USC Sec. 4312<\XREF>                               1801
    4313<\XREFTXT>26 USC Sec. 4313<\XREF>                               1801
    4314<\XREFTXT>26 USC Sec. 4314<\XREF>                               1801
    4315<\XREFTXT>26 USC Sec. 4315<\XREF>                               1801
    4316<\XREFTXT>26 USC Sec. 4316<\XREF>
    4321<\XREFTXT>26 USC Sec. 4321<\XREF>                               1800, 1802(b)
    4322<\XREFTXT>26 USC Sec. 4322<\XREF>                               1802(b)
    4323<\XREFTXT>26 USC Sec. 4323<\XREF>                               1802(b)
    4324<\XREFTXT>26 USC Sec. 4324<\XREF>
    4331<\XREFTXT>26 USC Sec. 4331<\XREF>                               3480, 3481(a)
    4332<\XREFTXT>26 USC Sec. 4332<\XREF>                               3481(a)
    4333<\XREFTXT>26 USC Sec. 4333<\XREF>
    4341<\XREFTXT>26 USC Sec. 4341<\XREF>                               1802(b), 3481(a)
    4342<\XREFTXT>26 USC Sec. 4342<\XREF>                               1802(b), 3481(a)
    4343<\XREFTXT>26 USC Sec. 4343<\XREF>                               1802(c), 3481(b)
    4344<\XREFTXT>26 USC Sec. 4344<\XREF>                               1802(b), 3481
    4345<\XREFTXT>26 USC Sec. 4345<\XREF>
    4351<\XREFTXT>26 USC Sec. 4351<\XREF>                               1802(b), 3481(a)
    4352<\XREFTXT>26 USC Sec. 4352<\XREF>                               1802(b), 3481(a)
    4353<\XREFTXT>26 USC Sec. 4353<\XREF>                               1802(b), 3481(a)
    4354<\XREFTXT>26 USC Sec. 4354<\XREF>
    4361<\XREFTXT>26 USC Sec. 4361<\XREF>                               3480, 3482
    4362<\XREFTXT>26 USC Sec. 4362<\XREF>                               3482
    4363<\XREFTXT>26 USC Sec. 4363<\XREF>
    4371<\XREFTXT>26 USC Sec. 4371<\XREF>                               1804(a)-(c)
    4372<\XREFTXT>26 USC Sec. 4372<\XREF>                               1804(a)-(d)
    4373<\XREFTXT>26 USC Sec. 4373<\XREF>                               1804, 1808(b)
    4374<\XREFTXT>26 USC Sec. 4374<\XREF>                               1821(b)(3)
    4375<\XREFTXT>26 USC Sec. 4375<\XREF>
    4381<\XREFTXT>26 USC Sec. 4381<\XREF>                               1801, 1802(a), (b)
    4382<\XREFTXT>26 USC Sec. 4382<\XREF>                               1808(a)-(f), except (b), 3483
    4383<\XREFTXT>26 USC Sec. 4383<\XREF>                               1809(a)
    4401<\XREFTXT>26 USC Sec. 4401<\XREF>                               3285(a), (c), (d)
    4402<\XREFTXT>26 USC Sec. 4402<\XREF>                               3285(e)
    4403<\XREFTXT>26 USC Sec. 4403<\XREF>                               3287
    4404<\XREFTXT>26 USC Sec. 4404<\XREF>                               3285(f)
    4405<\XREFTXT>26 USC Sec. 4405<\XREF>
    4411<\XREFTXT>26 USC Sec. 4411<\XREF>                               3290
    4412<\XREFTXT>26 USC Sec. 4412<\XREF>                               3291
    4413<\XREFTXT>26 USC Sec. 4413<\XREF>                               3292
    4414<\XREFTXT>26 USC Sec. 4414<\XREF>
    4421<\XREFTXT>26 USC Sec. 4421<\XREF>                               3285(b)
    4422<\XREFTXT>26 USC Sec. 4422<\XREF>                               3297
    4423<\XREFTXT>26 USC Sec. 4423<\XREF>                               3298
    4451<\XREFTXT>26 USC Sec. 4451<\XREF>                               1807
    4452<\XREFTXT>26 USC Sec. 4452<\XREF>                               1831(a)
    4453<\XREFTXT>26 USC Sec. 4453<\XREF>                               1830
    4454<\XREFTXT>26 USC Sec. 4454<\XREF>                               1809(a)
    4455<\XREFTXT>26 USC Sec. 4455<\XREF>                               1831(b)
    4456<\XREFTXT>26 USC Sec. 4456<\XREF>                               1832
    4457<\XREFTXT>26 USC Sec. 4457<\XREF>
    4461<\XREFTXT>26 USC Sec. 4461<\XREF>                               3267(a)
    4462<\XREFTXT>26 USC Sec. 4462<\XREF>                               3267(b)
    4463<\XREFTXT>26 USC Sec. 4463<\XREF>                               3267(c)
    4471<\XREFTXT>26 USC Sec. 4471<\XREF>                               1650, 3268(a)
    4472<\XREFTXT>26 USC Sec. 4472<\XREF>                               3268(a)
    4473<\XREFTXT>26 USC Sec. 4473<\XREF>                               3268(a)
    4474<\XREFTXT>26 USC Sec. 4474<\XREF>
    4501<\XREFTXT>26 USC Sec. 4501<\XREF>                               3490(a), 3491(a), 3500, 3508
    4502<\XREFTXT>26 USC Sec. 4502<\XREF>                               3492, 3507
    4503<\XREFTXT>26 USC Sec. 4503<\XREF>                               3490(b)
    4504<\XREFTXT>26 USC Sec. 4504<\XREF>                               3501
    4511<\XREFTXT>26 USC Sec. 4511<\XREF>                               2470(a)(1), (2)
    4512<\XREFTXT>26 USC Sec. 4512<\XREF>                               2477
    4513<\XREFTXT>26 USC Sec. 4513<\XREF>                               2470(a)(2), 2470(b), 2474
    4514<\XREFTXT>26 USC Sec. 4514<\XREF>
    4521<\XREFTXT>26 USC Sec. 4521<\XREF>                               3420, 3422
    4531<\XREFTXT>26 USC Sec. 4531<\XREF>                               3420, 3423
    4532<\XREFTXT>26 USC Sec. 4532<\XREF>                               3423
    4541<\XREFTXT>26 USC Sec. 4541<\XREF>                               3420, 3425
    4542<\XREFTXT>26 USC Sec. 4542<\XREF>                               3425
    4551<\XREFTXT>26 USC Sec. 4551<\XREF>                               3420, 3424
    4552<\XREFTXT>26 USC Sec. 4552<\XREF>                               3424
    4553<\XREFTXT>26 USC Sec. 4553<\XREF>                               3424(a)
    4561<\XREFTXT>26 USC Sec. 4561<\XREF>                               2490, 2491(a)
    4562<\XREFTXT>26 USC Sec. 4562<\XREF>                               2491(a)
    4571<\XREFTXT>26 USC Sec. 4571<\XREF>                               2490, 2491(b), 2491(d)
    4572<\XREFTXT>26 USC Sec. 4572<\XREF>                               2491(f)
    4581<\XREFTXT>26 USC Sec. 4581<\XREF>                               2490, 2491(c)
    4582<\XREFTXT>26 USC Sec. 4582<\XREF>                               2491(c), (g), 2492
    4591<\XREFTXT>26 USC Sec. 4591<\XREF>                               2306, 2311(a)
    4592<\XREFTXT>26 USC Sec. 4592<\XREF>                               2300
    4593<\XREFTXT>26 USC Sec. 4593<\XREF>                               2300, 2307
    4594<\XREFTXT>26 USC Sec. 4594<\XREF>                               2302
    4595<\XREFTXT>26 USC Sec. 4595<\XREF>                               2303, 2404
    4596<\XREFTXT>26 USC Sec. 4596<\XREF>                               2302(e)
    4597<\XREFTXT>26 USC Sec. 4597<\XREF>                               2303(c)
    4601<\XREFTXT>26 USC Sec. 4601<\XREF>                               2493, 3430
    4602<\XREFTXT>26 USC Sec. 4602<\XREF>                               2492
    4603<\XREFTXT>26 USC Sec. 4603<\XREF>
    4701<\XREFTXT>26 USC Sec. 4701<\XREF>                               2550(a), (b)
    4702<\XREFTXT>26 USC Sec. 4702<\XREF>                               2551(a), (b), (c)
    4703<\XREFTXT>26 USC Sec. 4703<\XREF>                               2552(a)
    4704<\XREFTXT>26 USC Sec. 4704<\XREF>                               2553
    4705<\XREFTXT>26 USC Sec. 4705<\XREF>                               2554
    4706<\XREFTXT>26 USC Sec. 4706<\XREF>                               2558(a), (c)
    4707<\XREFTXT>26 USC Sec. 4707<\XREF>
    4711<\XREFTXT>26 USC Sec. 4711<\XREF>                               2567(a)
    4712<\XREFTXT>26 USC Sec. 4712<\XREF>                               2567(b), 2568
    4713<\XREFTXT>26 USC Sec. 4713<\XREF>                               2569
    4714<\XREFTXT>26 USC Sec. 4714<\XREF>                               2571
    4715<\XREFTXT>26 USC Sec. 4715<\XREF>
    4721<\XREFTXT>26 USC Sec. 4721<\XREF>                               3220
    4722<\XREFTXT>26 USC Sec. 4722<\XREF>                               3221
    4723<\XREFTXT>26 USC Sec. 4723<\XREF>                               2553(a)
    4724<\XREFTXT>26 USC Sec. 4724<\XREF>                               3224
    4725<\XREFTXT>26 USC Sec. 4725<\XREF>                               3227(a)
    4726<\XREFTXT>26 USC Sec. 4726<\XREF>
    4731<\XREFTXT>26 USC Sec. 4731<\XREF>                               P.L. 240, (83d Cong.); 3228(a)
    4732<\XREFTXT>26 USC Sec. 4732<\XREF>                               2555
    4733<\XREFTXT>26 USC Sec. 4733<\XREF>                               2558(b)
    4734<\XREFTXT>26 USC Sec. 4734<\XREF>                               2561
    4735<\XREFTXT>26 USC Sec. 4735<\XREF>                               2564; P.L. 238, (83d Cong.)
    4736<\XREFTXT>26 USC Sec. 4736<\XREF>                               2562
    4741<\XREFTXT>26 USC Sec. 4741<\XREF>                               2590(a), (b)
    4742<\XREFTXT>26 USC Sec. 4742<\XREF>                               2591
    4743<\XREFTXT>26 USC Sec. 4743<\XREF>                               2592(a)
    4744<\XREFTXT>26 USC Sec. 4744<\XREF>                               2593
    4745<\XREFTXT>26 USC Sec. 4745<\XREF>                               2598
    4746<\XREFTXT>26 USC Sec. 4746<\XREF>
    4751<\XREFTXT>26 USC Sec. 4751<\XREF>                               3230(a)
    4752<\XREFTXT>26 USC Sec. 4752<\XREF>                               3230(b), (c), (d)
    4753<\XREFTXT>26 USC Sec. 4753<\XREF>                               3231
    4754<\XREFTXT>26 USC Sec. 4754<\XREF>                               3233
    4755<\XREFTXT>26 USC Sec. 4755<\XREF>                               3234
    4756<\XREFTXT>26 USC Sec. 4756<\XREF>                               2601, 3237
    4757<\XREFTXT>26 USC Sec. 4757<\XREF>
    4761<\XREFTXT>26 USC Sec. 4761<\XREF>                               3238
    4762<\XREFTXT>26 USC Sec. 4762<\XREF>                               2603
    4771<\XREFTXT>26 USC Sec. 4771<\XREF>                               2550(c)(1), (2); 2552(b),
                                        2590(c), 2592(b)
    4772<\XREFTXT>26 USC Sec. 4772<\XREF>                               3222, 3232
    4773<\XREFTXT>26 USC Sec. 4773<\XREF>                               2556, 2595
    4774<\XREFTXT>26 USC Sec. 4774<\XREF>                               2563, 2602
    4775<\XREFTXT>26 USC Sec. 4775<\XREF>                               3226, 3236
    4776<\XREFTXT>26 USC Sec. 4776<\XREF>
    4801<\XREFTXT>26 USC Sec. 4801<\XREF>                               2651(a), (b)
    4802<\XREFTXT>26 USC Sec. 4802<\XREF>                               2650
    4803<\XREFTXT>26 USC Sec. 4803<\XREF>                               2651(c), 2659(a)
    4804<\XREFTXT>26 USC Sec. 4804<\XREF>                               2653
    4805<\XREFTXT>26 USC Sec. 4805<\XREF>                               2654, 2655
    4806<\XREFTXT>26 USC Sec. 4806<\XREF>
    4811<\XREFTXT>26 USC Sec. 4811<\XREF>                               2321(a), (b)
    4812<\XREFTXT>26 USC Sec. 4812<\XREF>                               2306, 2327(a)
    4813<\XREFTXT>26 USC Sec. 4813<\XREF>                               2305, 2321(c), 2327(a), (d)
    4814<\XREFTXT>26 USC Sec. 4814<\XREF>                               2322(b)-(e)
    4815<\XREFTXT>26 USC Sec. 4815<\XREF>                               2323(c), 2324
    4816<\XREFTXT>26 USC Sec. 4816<\XREF>                               2307, 2327(a)
    4817<\XREFTXT>26 USC Sec. 4817<\XREF>                               2325
    4818<\XREFTXT>26 USC Sec. 4818<\XREF>                               2311, 2327(a)
    4819<\XREFTXT>26 USC Sec. 4819<\XREF>
    4821<\XREFTXT>26 USC Sec. 4821<\XREF>                               3206
    4822<\XREFTXT>26 USC Sec. 4822<\XREF>                               3208
    4826<\XREFTXT>26 USC Sec. 4826<\XREF>                               2320, 2322(a), 2323(a), (b); 3208
    4831<\XREFTXT>26 USC Sec. 4831<\XREF>                               2351(a), (b); 2356
    4832<\XREFTXT>26 USC Sec. 4832<\XREF>                               2351(c), 2355, 2356, 2361
    4833<\XREFTXT>26 USC Sec. 4833<\XREF>                               2352(b)-(e)
    4834<\XREFTXT>26 USC Sec. 4834<\XREF>                               2353(b), 2354(b), (c)
    4835<\XREFTXT>26 USC Sec. 4835<\XREF>                               2360
    4836<\XREFTXT>26 USC Sec. 4836<\XREF>
    4841<\XREFTXT>26 USC Sec. 4841<\XREF>                               3210
    4842<\XREFTXT>26 USC Sec. 4842<\XREF>                               3212
    4846<\XREFTXT>26 USC Sec. 4846<\XREF>                               2350, 2352(a), 2353(a), 2354(a)
    4851<\XREFTXT>26 USC Sec. 4851<\XREF>                               1920(a), (b)
    4852<\XREFTXT>26 USC Sec. 4852<\XREF>                               1931
    4853<\XREFTXT>26 USC Sec. 4853<\XREF>                               1925
    4854<\XREFTXT>26 USC Sec. 4854<\XREF>                               1926
    4861<\XREFTXT>26 USC Sec. 4861<\XREF>                               1921
    4862<\XREFTXT>26 USC Sec. 4862<\XREF>                               1927
    4863<\XREFTXT>26 USC Sec. 4863<\XREF>                               1922
    4864<\XREFTXT>26 USC Sec. 4864<\XREF>                               1923
    4865<\XREFTXT>26 USC Sec. 4865<\XREF>                               1924
    4871<\XREFTXT>26 USC Sec. 4871<\XREF>                               1920(c)
    4872<\XREFTXT>26 USC Sec. 4872<\XREF>                               1928
    4873<\XREFTXT>26 USC Sec. 4873<\XREF>                               1932
    4874<\XREFTXT>26 USC Sec. 4874<\XREF>                               1930
    4875<\XREFTXT>26 USC Sec. 4875<\XREF>                               1935
    4876<\XREFTXT>26 USC Sec. 4876<\XREF>                               1933
    4877<\XREFTXT>26 USC Sec. 4877<\XREF>
    4881<\XREFTXT>26 USC Sec. 4881<\XREF>                               1900
    4882<\XREFTXT>26 USC Sec. 4882<\XREF>                               1905
    4883<\XREFTXT>26 USC Sec. 4883<\XREF>                               1901, 1906
    4884<\XREFTXT>26 USC Sec. 4884<\XREF>                               1902
    4885<\XREFTXT>26 USC Sec. 4885<\XREF>                               1903
    4886<\XREFTXT>26 USC Sec. 4886<\XREF>
    4891<\XREFTXT>26 USC Sec. 4891<\XREF>                               1805
    4892<\XREFTXT>26 USC Sec. 4892<\XREF>                               1805
    4893<\XREFTXT>26 USC Sec. 4893<\XREF>                               1809(a)
    4894<\XREFTXT>26 USC Sec. 4894<\XREF>                               1805
    4895<\XREFTXT>26 USC Sec. 4895<\XREF>                               1805
    4896<\XREFTXT>26 USC Sec. 4896<\XREF>                               1805
    4897<\XREFTXT>26 USC Sec. 4897<\XREF>
    4901<\XREFTXT>26 USC Sec. 4901<\XREF>                               3271
    4902<\XREFTXT>26 USC Sec. 4902<\XREF>                               3277
    4903<\XREFTXT>26 USC Sec. 4903<\XREF>                               3278, 3292
    4904<\XREFTXT>26 USC Sec. 4904<\XREF>                               3279
    4905<\XREFTXT>26 USC Sec. 4905<\XREF>                               3280
    4906<\XREFTXT>26 USC Sec. 4906<\XREF>                               3276
    4907<\XREFTXT>26 USC Sec. 4907<\XREF>                               3283, 3292
    5001<\XREFTXT>26 USC Sec. 5001<\XREF>                               2800(a)(1), (4), (6), (c);
                                        3030(a)(1); 3111; 3125(a);
                                        3182(b)
    5002<\XREFTXT>26 USC Sec. 5002<\XREF>                               2809(a), (b)(1), (2), (c), (d)
    5003<\XREFTXT>26 USC Sec. 5003<\XREF>
    5004<\XREFTXT>26 USC Sec. 5004<\XREF>                               2800(e)(1), (2), (3), (4); 3112
    5005<\XREFTXT>26 USC Sec. 5005<\XREF>                               2800(a)(1), (d); 3112
    5006<\XREFTXT>26 USC Sec. 5006<\XREF>                               2800(a)(1), (b)(2), (f); 2879(b);
                                        2880, 2900(a)
    5007<\XREFTXT>26 USC Sec. 5007<\XREF>                               2800(f), (a)(3), (4); 2846(a),
                                        2847(a); 3112(b); 3125(a)
    5008<\XREFTXT>26 USC Sec. 5008<\XREF>                               2803(a)-(e), 2903(b)-(e)
    5009<\XREFTXT>26 USC Sec. 5009<\XREF>                               2802, 2885, 2878
    5010<\XREFTXT>26 USC Sec. 5010<\XREF>                               2802(a), (b); 2866
    5011<\XREFTXT>26 USC Sec. 5011<\XREF>                               2891(b), 2901(a), (b), (c), (d);
                                        3113
    5012<\XREFTXT>26 USC Sec. 5012<\XREF>                               2887
    5021<\XREFTXT>26 USC Sec. 5021<\XREF>                               2800(a)(5), 2801(b)
    5022<\XREFTXT>26 USC Sec. 5022<\XREF>                               3030(a)(2)
    5023<\XREFTXT>26 USC Sec. 5023<\XREF>                               2801(e)(5)
    5024<\XREFTXT>26 USC Sec. 5024<\XREF>
    5025<\XREFTXT>26 USC Sec. 5025<\XREF>                               2800(a)(5); 2801(c)(2), (e);
                                        2883(e), 3036(a), 3250(h), (i);
                                        3254(g)
    5026<\XREFTXT>26 USC Sec. 5026<\XREF>                               2800(a)(1)(A)
    5027<\XREFTXT>26 USC Sec. 5027<\XREF>                               2802(c)
    5028<\XREFTXT>26 USC Sec. 5028<\XREF>
    5041<\XREFTXT>26 USC Sec. 5041<\XREF>                               3030(a)(1), (2)
    5042<\XREFTXT>26 USC Sec. 5042<\XREF>                               3030(a)(1)
    5043<\XREFTXT>26 USC Sec. 5043<\XREF>                               3030(b), 3041
    5044<\XREFTXT>26 USC Sec. 5044<\XREF>
    5045<\XREFTXT>26 USC Sec. 5045<\XREF>
    5051<\XREFTXT>26 USC Sec. 5051<\XREF>                               3150(a), (c)
    5052<\XREFTXT>26 USC Sec. 5052<\XREF>                               3160, 3254
    5053<\XREFTXT>26 USC Sec. 5053<\XREF>                               3153(b)(c)
    5054<\XREFTXT>26 USC Sec. 5054<\XREF>                               3150(b)(1)
    5055<\XREFTXT>26 USC Sec. 5055<\XREF>                               3150(b)(2), 3157(a)
    5056<\XREFTXT>26 USC Sec. 5056<\XREF>
    5057<\XREFTXT>26 USC Sec. 5057<\XREF>
    5061<\XREFTXT>26 USC Sec. 5061<\XREF>                               3172(a)
    5062<\XREFTXT>26 USC Sec. 5062<\XREF>                               3179(a), (b)
    5063<\XREFTXT>26 USC Sec. 5063<\XREF>                               1656(a), (b), (c)
    5064<\XREFTXT>26 USC Sec. 5064<\XREF>                               3174
    5065<\XREFTXT>26 USC Sec. 5065<\XREF>
    5081<\XREFTXT>26 USC Sec. 5081<\XREF>                               3250(f)(1)
    5082<\XREFTXT>26 USC Sec. 5082<\XREF>                               3254(g)
    5083<\XREFTXT>26 USC Sec. 5083<\XREF>
    5084<\XREFTXT>26 USC Sec. 5084<\XREF>
    5091<\XREFTXT>26 USC Sec. 5091<\XREF>                               3250(c)(1), (d)(3)
    5092<\XREFTXT>26 USC Sec. 5092<\XREF>                               3254(d)
    5093<\XREFTXT>26 USC Sec. 5093<\XREF>
    5101<\XREFTXT>26 USC Sec. 5101<\XREF>                               3250(j)(1)
    5102<\XREFTXT>26 USC Sec. 5102<\XREF>                               3254(h)
    5103<\XREFTXT>26 USC Sec. 5103<\XREF>
    5104<\XREFTXT>26 USC Sec. 5104<\XREF>                               3271(c)(1)
    5105<\XREFTXT>26 USC Sec. 5105<\XREF>                               2818(a)
    5106<\XREFTXT>26 USC Sec. 5106<\XREF>                               3250(j)(3)
    5111<\XREFTXT>26 USC Sec. 5111<\XREF>                               3250(a)(1), (a)(3), (d)(1),
                                        (d)(2); 3254(c)(2)
    5112<\XREFTXT>26 USC Sec. 5112<\XREF>                               3254(b), (e)
    5113<\XREFTXT>26 USC Sec. 5113<\XREF>                               3250(a)(4), (d)(3), (g); 3251(a),
                                        (b)
    5114<\XREFTXT>26 USC Sec. 5114<\XREF>                               2857, 2858
    5115<\XREFTXT>26 USC Sec. 5115<\XREF>                               2863
    5116<\XREFTXT>26 USC Sec. 5116<\XREF>                               2831
    5121<\XREFTXT>26 USC Sec. 5121<\XREF>                               3250(b)(1), (b)(4), (e)(1), (2),
                                        (3)
    5122<\XREFTXT>26 USC Sec. 5122<\XREF>                               3250(b)(2), 3254(c)(1), (f)
    5123<\XREFTXT>26 USC Sec. 5123<\XREF>                               3250(e)(4); 3251(c); 3255(a),
                                        (b), (c)
    5124<\XREFTXT>26 USC Sec. 5124<\XREF>                               3252(a), (b), (c)
    5131<\XREFTXT>26 USC Sec. 5131<\XREF>                               3250(l)(1), (2)
    5132<\XREFTXT>26 USC Sec. 5132<\XREF>                               3250(l)(3)
    5133<\XREFTXT>26 USC Sec. 5133<\XREF>                               3250(l)(4)
    5134<\XREFTXT>26 USC Sec. 5134<\XREF>                               3250(l)(5)
    5141<\XREFTXT>26 USC Sec. 5141<\XREF>                               3270
    5142<\XREFTXT>26 USC Sec. 5142<\XREF>                               3271(a), (b), (c)
    5143<\XREFTXT>26 USC Sec. 5143<\XREF>                               3272(a)
    5144<\XREFTXT>26 USC Sec. 5144<\XREF>                               3277, 3278, 3279, 3280(a), 3283
    5145<\XREFTXT>26 USC Sec. 5145<\XREF>                               3273(a)
    5146<\XREFTXT>26 USC Sec. 5146<\XREF>                               3273(b)
    5147<\XREFTXT>26 USC Sec. 5147<\XREF>                               3275(a)
    5148<\XREFTXT>26 USC Sec. 5148<\XREF>                               3276
    5149<\XREFTXT>26 USC Sec. 5149<\XREF>                               3282
    5171<\XREFTXT>26 USC Sec. 5171<\XREF>                               2819
    5172<\XREFTXT>26 USC Sec. 5172<\XREF>                               2832
    5173<\XREFTXT>26 USC Sec. 5173<\XREF>                               2820(a), 2822, 2823
    5174<\XREFTXT>26 USC Sec. 5174<\XREF>                               2810
    5175<\XREFTXT>26 USC Sec. 5175<\XREF>                               2812
    5176<\XREFTXT>26 USC Sec. 5176<\XREF>                               2814(a)(1), (a)(2)
    5177<\XREFTXT>26 USC Sec. 5177<\XREF>                               2814(a)(1); 2815(a), (b)(1)(A),
                                        (B), (C), (D)
    5178<\XREFTXT>26 USC Sec. 5178<\XREF>                               2816
    5179<\XREFTXT>26 USC Sec. 5179<\XREF>                               2817(a), (b)
    5180<\XREFTXT>26 USC Sec. 5180<\XREF>                               2831
    5191<\XREFTXT>26 USC Sec. 5191<\XREF>                               2849, 2850(a)
    5192<\XREFTXT>26 USC Sec. 5192<\XREF>                               2820, 2838, 2877, 3042
    5193<\XREFTXT>26 USC Sec. 5193<\XREF>                               2820, 2878(a), (b), (c), (d)
    5194<\XREFTXT>26 USC Sec. 5194<\XREF>                               2883(a)-(g), 2916
    5195<\XREFTXT>26 USC Sec. 5195<\XREF>                               2836, 2870
    5196<\XREFTXT>26 USC Sec. 5196<\XREF>                               2826, 2827, 2828, 2830, 2839
    5197<\XREFTXT>26 USC Sec. 5197<\XREF>                               2841, 2844, 2859
    5211<\XREFTXT>26 USC Sec. 5211<\XREF>                               2804
    5212<\XREFTXT>26 USC Sec. 5212<\XREF>                               2808
    5213<\XREFTXT>26 USC Sec. 5213<\XREF>                               2811
    5214<\XREFTXT>26 USC Sec. 5214<\XREF>                               2871
    5215<\XREFTXT>26 USC Sec. 5215<\XREF>                               2825
    5216<\XREFTXT>26 USC Sec. 5216<\XREF>                               2834
    5217<\XREFTXT>26 USC Sec. 5217<\XREF>                               3183(a), (b), (c)
    5231<\XREFTXT>26 USC Sec. 5231<\XREF>                               2872, 2873, 2875
    5232<\XREFTXT>26 USC Sec. 5232<\XREF>                               2879(c), (d)
    5233<\XREFTXT>26 USC Sec. 5233<\XREF>
    5241<\XREFTXT>26 USC Sec. 5241<\XREF>                               2872, 2873, 2915, 4013(a)
    5242<\XREFTXT>26 USC Sec. 5242<\XREF>                               2879(a)
    5243<\XREFTXT>26 USC Sec. 5243<\XREF>                               2903(a), (f), (g); 2904, 2905,
                                        2910, 2911
    5244<\XREFTXT>26 USC Sec. 5244<\XREF>                               2882
    5245<\XREFTXT>26 USC Sec. 5245<\XREF>                               2881
    5246<\XREFTXT>26 USC Sec. 5246<\XREF>                               2875
    5247<\XREFTXT>26 USC Sec. 5247<\XREF>                               2885(a), (b), 2886, 2888
    5248<\XREFTXT>26 USC Sec. 5248<\XREF>
    5249<\XREFTXT>26 USC Sec. 5249<\XREF>
    5250<\XREFTXT>26 USC Sec. 5250<\XREF>                               2884
    5251<\XREFTXT>26 USC Sec. 5251<\XREF>
    5252<\XREFTXT>26 USC Sec. 5252<\XREF>                               2874
    5271<\XREFTXT>26 USC Sec. 5271<\XREF>                               2812
    5272<\XREFTXT>26 USC Sec. 5272<\XREF>                               2801(e)(1)
    5273<\XREFTXT>26 USC Sec. 5273<\XREF>                               2801(e)(2)
    5274<\XREFTXT>26 USC Sec. 5274<\XREF>                               2831
    5275<\XREFTXT>26 USC Sec. 5275<\XREF>
    5281<\XREFTXT>26 USC Sec. 5281<\XREF>                               2801(e)(1), (d)
    5282<\XREFTXT>26 USC Sec. 5282<\XREF>                               2813, 2861, 2862
    5283<\XREFTXT>26 USC Sec. 5283<\XREF>                               2828, 2830
    5284<\XREFTXT>26 USC Sec. 5284<\XREF>
    5285<\XREFTXT>26 USC Sec. 5285<\XREF>                               2855, 2857
    5301<\XREFTXT>26 USC Sec. 5301<\XREF>                               3100
    5302<\XREFTXT>26 USC Sec. 5302<\XREF>                               3101
    5303<\XREFTXT>26 USC Sec. 5303<\XREF>                               3102
    5304<\XREFTXT>26 USC Sec. 5304<\XREF>                               3114
    5305<\XREFTXT>26 USC Sec. 5305<\XREF>                               3105
    5306<\XREFTXT>26 USC Sec. 5306<\XREF>                               3103
    5307<\XREFTXT>26 USC Sec. 5307<\XREF>                               3106
    5308<\XREFTXT>26 USC Sec. 5308<\XREF>                               3107
    5309<\XREFTXT>26 USC Sec. 5309<\XREF>                               3104
    5310<\XREFTXT>26 USC Sec. 5310<\XREF>                               3108(a)-(d); 3109, 3125(b)
    5311<\XREFTXT>26 USC Sec. 5311<\XREF>                               3125(a)
    5312<\XREFTXT>26 USC Sec. 5312<\XREF>
    5313<\XREFTXT>26 USC Sec. 5313<\XREF>                               3121(a), (c)
    5314<\XREFTXT>26 USC Sec. 5314<\XREF>                               3117
    5315<\XREFTXT>26 USC Sec. 5315<\XREF>                               3119
    5316<\XREFTXT>26 USC Sec. 5316<\XREF>                               3120
    5317<\XREFTXT>26 USC Sec. 5317<\XREF>                               3121(d), 3122
    5318<\XREFTXT>26 USC Sec. 5318<\XREF>                               3123
    5319<\XREFTXT>26 USC Sec. 5319<\XREF>                               3124
    5320<\XREFTXT>26 USC Sec. 5320<\XREF>
    5331<\XREFTXT>26 USC Sec. 5331<\XREF>                               3070(a), (b)
    5332<\XREFTXT>26 USC Sec. 5332<\XREF>                               3073
    5333<\XREFTXT>26 USC Sec. 5333<\XREF>                               3074
    5334<\XREFTXT>26 USC Sec. 5334<\XREF>
    5351<\XREFTXT>26 USC Sec. 5351<\XREF>                               3040
    5352<\XREFTXT>26 USC Sec. 5352<\XREF>
    5353<\XREFTXT>26 USC Sec. 5353<\XREF>
    5354<\XREFTXT>26 USC Sec. 5354<\XREF>                               3031(a), 3040
    5355<\XREFTXT>26 USC Sec. 5355<\XREF>
    5356<\XREFTXT>26 USC Sec. 5356<\XREF>                               3040
    5357<\XREFTXT>26 USC Sec. 5357<\XREF>
    5361<\XREFTXT>26 USC Sec. 5361<\XREF>
    5362<\XREFTXT>26 USC Sec. 5362<\XREF>                               3030(a)(1), 3031(a), 3037, 3038;
                                        19 U.S.C. 81(c), 1309, 1311
    5363<\XREFTXT>26 USC Sec. 5363<\XREF>
    5364<\XREFTXT>26 USC Sec. 5364<\XREF>
    5365<\XREFTXT>26 USC Sec. 5365<\XREF>
    5366<\XREFTXT>26 USC Sec. 5366<\XREF>                               3034, 3035, 3042
    5367<\XREFTXT>26 USC Sec. 5367<\XREF>                               3171
    5368<\XREFTXT>26 USC Sec. 5368<\XREF>                               3030(a)(1), 3040, 3041
    5369<\XREFTXT>26 USC Sec. 5369<\XREF>                               3040
    5370<\XREFTXT>26 USC Sec. 5370<\XREF>                               3039
    5371<\XREFTXT>26 USC Sec. 5371<\XREF>
    5372<\XREFTXT>26 USC Sec. 5372<\XREF>
    5373<\XREFTXT>26 USC Sec. 5373<\XREF>                               3031, 3032, 3033, 3036, 3037(a)
    5381<\XREFTXT>26 USC Sec. 5381<\XREF>                               3036, 3044(a), 3045
    5382<\XREFTXT>26 USC Sec. 5382<\XREF>                               3032, 3036, 3044, 3045
    5383<\XREFTXT>26 USC Sec. 5383<\XREF>                               3036, 3044(b), (c)
    5384<\XREFTXT>26 USC Sec. 5384<\XREF>                               3045
    5385<\XREFTXT>26 USC Sec. 5385<\XREF>                               3043(a)
    5386<\XREFTXT>26 USC Sec. 5386<\XREF>                               2801(e)(3), (4)
    5387<\XREFTXT>26 USC Sec. 5387<\XREF>                               3254(g)
    5388<\XREFTXT>26 USC Sec. 5388<\XREF>
    5391<\XREFTXT>26 USC Sec. 5391<\XREF>                               2801(c), (e)(3); 3031(a)
    5392<\XREFTXT>26 USC Sec. 5392<\XREF>                               3036, 3044(b), 3045
    5401<\XREFTXT>26 USC Sec. 5401<\XREF>                               3153(b); 3155(a), (b)
    5402<\XREFTXT>26 USC Sec. 5402<\XREF>                               3158, 3254(d)
    5403<\XREFTXT>26 USC Sec. 5403<\XREF>
    5411<\XREFTXT>26 USC Sec. 5411<\XREF>                               3158
    5412<\XREFTXT>26 USC Sec. 5412<\XREF>                               3104, 3155(f)
    5413<\XREFTXT>26 USC Sec. 5413<\XREF>                               3155(f)
    5414<\XREFTXT>26 USC Sec. 5414<\XREF>
    5415<\XREFTXT>26 USC Sec. 5415<\XREF>                               3155(c)
    5416<\XREFTXT>26 USC Sec. 5416<\XREF>
    5501<\XREFTXT>26 USC Sec. 5501<\XREF>
    5502<\XREFTXT>26 USC Sec. 5502<\XREF>                               3110
    5511<\XREFTXT>26 USC Sec. 5511<\XREF>                               3182(a)
    5512<\XREFTXT>26 USC Sec. 5512<\XREF>
    5521<\XREFTXT>26 USC Sec. 5521<\XREF>                               3177(a), (b), (c), (d)(1)
    5522<\XREFTXT>26 USC Sec. 5522<\XREF>                               2891(a)
    5523<\XREFTXT>26 USC Sec. 5523<\XREF>                               3178
    5551<\XREFTXT>26 USC Sec. 5551<\XREF>                               2815(c), (d), (e)
    5552<\XREFTXT>26 USC Sec. 5552<\XREF>                               2829
    5553<\XREFTXT>26 USC Sec. 5553<\XREF>
    5554<\XREFTXT>26 USC Sec. 5554<\XREF>
    5555<\XREFTXT>26 USC Sec. 5555<\XREF>                               3171
    5556<\XREFTXT>26 USC Sec. 5556<\XREF>                               3176
    5557<\XREFTXT>26 USC Sec. 5557<\XREF>                               3175
    5601<\XREFTXT>26 USC Sec. 5601<\XREF>                               2810
    5602<\XREFTXT>26 USC Sec. 5602<\XREF>                               2818
    5603<\XREFTXT>26 USC Sec. 5603<\XREF>                               2812
    5604<\XREFTXT>26 USC Sec. 5604<\XREF>                               2814
    5605<\XREFTXT>26 USC Sec. 5605<\XREF>                               2815(a)
    5606<\XREFTXT>26 USC Sec. 5606<\XREF>                               2833
    5607<\XREFTXT>26 USC Sec. 5607<\XREF>                               2819
    5608<\XREFTXT>26 USC Sec. 5608<\XREF>                               2834
    5609<\XREFTXT>26 USC Sec. 5609<\XREF>                               2811
    5610<\XREFTXT>26 USC Sec. 5610<\XREF>                               2843
    5611<\XREFTXT>26 USC Sec. 5611<\XREF>                               2842
    5612<\XREFTXT>26 USC Sec. 5612<\XREF>                               2838
    5613<\XREFTXT>26 USC Sec. 5613<\XREF>                               2836
    5614<\XREFTXT>26 USC Sec. 5614<\XREF>                               2870
    5615<\XREFTXT>26 USC Sec. 5615<\XREF>                               2828
    5616<\XREFTXT>26 USC Sec. 5616<\XREF>                               2827
    5617<\XREFTXT>26 USC Sec. 5617<\XREF>                               2826
    5618<\XREFTXT>26 USC Sec. 5618<\XREF>                               2822
    5619<\XREFTXT>26 USC Sec. 5619<\XREF>                               2839
    5620<\XREFTXT>26 USC Sec. 5620<\XREF>                               2841
    5621<\XREFTXT>26 USC Sec. 5621<\XREF>                               2857(a), 2859
    5622<\XREFTXT>26 USC Sec. 5622<\XREF>                               2807
    5623<\XREFTXT>26 USC Sec. 5623<\XREF>                               2853
    5624<\XREFTXT>26 USC Sec. 5624<\XREF>                               2852
    5625<\XREFTXT>26 USC Sec. 5625<\XREF>                               2806(c)
    5626<\XREFTXT>26 USC Sec. 5626<\XREF>                               2806(f)
    5627<\XREFTXT>26 USC Sec. 5627<\XREF>                               2801(e)(2)
    5628<\XREFTXT>26 USC Sec. 5628<\XREF>                               2801(f)
    5629<\XREFTXT>26 USC Sec. 5629<\XREF>                               2856
    5630<\XREFTXT>26 USC Sec. 5630<\XREF>                               2865
    5631<\XREFTXT>26 USC Sec. 5631<\XREF>                               2876
    5632<\XREFTXT>26 USC Sec. 5632<\XREF>                               2912, 2913
    5633<\XREFTXT>26 USC Sec. 5633<\XREF>                               2914(a)
    5634<\XREFTXT>26 USC Sec. 5634<\XREF>                               2806(a)(1)(2)
    5635<\XREFTXT>26 USC Sec. 5635<\XREF>                               2867
    5636<\XREFTXT>26 USC Sec. 5636<\XREF>                               2866
    5637<\XREFTXT>26 USC Sec. 5637<\XREF>                               2868
    5638<\XREFTXT>26 USC Sec. 5638<\XREF>                               2869
    5639<\XREFTXT>26 USC Sec. 5639<\XREF>                               2806(d)
    5640<\XREFTXT>26 USC Sec. 5640<\XREF>                               2803(f)
    5641<\XREFTXT>26 USC Sec. 5641<\XREF>                               2871
    5642<\XREFTXT>26 USC Sec. 5642<\XREF>                               2803(g)
    5643<\XREFTXT>26 USC Sec. 5643<\XREF>                               2908
    5644<\XREFTXT>26 USC Sec. 5644<\XREF>                               2909
    5645<\XREFTXT>26 USC Sec. 5645<\XREF>                               2806(b)(1)
    5646<\XREFTXT>26 USC Sec. 5646<\XREF>                               2806(e)
    5647<\XREFTXT>26 USC Sec. 5647<\XREF>                               3072
    5648<\XREFTXT>26 USC Sec. 5648<\XREF>                               2885(d)
    5649<\XREFTXT>26 USC Sec. 5649<\XREF>                               2854
    5650<\XREFTXT>26 USC Sec. 5650<\XREF>                               2850
    5661<\XREFTXT>26 USC Sec. 5661<\XREF>                               3043
    5662<\XREFTXT>26 USC Sec. 5662<\XREF>
    5663<\XREFTXT>26 USC Sec. 5663<\XREF>
    5671<\XREFTXT>26 USC Sec. 5671<\XREF>                               3159
    5672<\XREFTXT>26 USC Sec. 5672<\XREF>                               3159
    5673<\XREFTXT>26 USC Sec. 5673<\XREF>                               3159
    5674<\XREFTXT>26 USC Sec. 5674<\XREF>                               3159
    5675<\XREFTXT>26 USC Sec. 5675<\XREF>                               3155(f)
    5676<\XREFTXT>26 USC Sec. 5676<\XREF>                               3159(e), (f), (g), (h), (i)
    5681<\XREFTXT>26 USC Sec. 5681<\XREF>                               2831
    5682<\XREFTXT>26 USC Sec. 5682<\XREF>                               2821, 2851
    5683<\XREFTXT>26 USC Sec. 5683<\XREF>                               3173(a)
    5684<\XREFTXT>26 USC Sec. 5684<\XREF>                               3173(b)
    5685<\XREFTXT>26 USC Sec. 5685<\XREF>                               3173(c)
    5686<\XREFTXT>26 USC Sec. 5686<\XREF>                               3115, 3116
    5687<\XREFTXT>26 USC Sec. 5687<\XREF>                               2806(g)
    5688<\XREFTXT>26 USC Sec. 5688<\XREF>                               2805(a)-(b); 3118, 3173(d), 63
                                        Stat. 377 et seq.
    5689<\XREFTXT>26 USC Sec. 5689<\XREF>                               2800(a)(1)(B), 3112(b),
                                         3150(b)(3)
    5690<\XREFTXT>26 USC Sec. 5690<\XREF>                               3173(b)(4)
    5691<\XREFTXT>26 USC Sec. 5691<\XREF>                               3253
    5692<\XREFTXT>26 USC Sec. 5692<\XREF>                               3252
    5693<\XREFTXT>26 USC Sec. 5693<\XREF>                               3274
    5701<\XREFTXT>26 USC Sec. 5701<\XREF>                               2000
    5702<\XREFTXT>26 USC Sec. 5702<\XREF>                               2010, 2030, 2050, 2110
    5703<\XREFTXT>26 USC Sec. 5703<\XREF>                               2001, 2002(b), (c), 2194,
                                        3310(f)(2)
    5704<\XREFTXT>26 USC Sec. 5704<\XREF>                               2040, 2101, 2111(f); 2130(d);
                                        2135(a)(1), (2), (3); 2197(b);
                                        2130(d)
    5705<\XREFTXT>26 USC Sec. 5705<\XREF>                               2137, 2198, 3313
    5706<\XREFTXT>26 USC Sec. 5706<\XREF>                               2136
    5707<\XREFTXT>26 USC Sec. 5707<\XREF>                               2000(g)(1), (2), (3)
    5711<\XREFTXT>26 USC Sec. 5711<\XREF>                               2013, 2033, 2039(a), 2053
    5712<\XREFTXT>26 USC Sec. 5712<\XREF>                               2012, 2032, 2052
    5713<\XREFTXT>26 USC Sec. 5713<\XREF>                               2014, 2054
    5721<\XREFTXT>26 USC Sec. 5721<\XREF>                               2017, 2036
    5722<\XREFTXT>26 USC Sec. 5722<\XREF>                               2019, 2038, 2039(b), 2194
    5723<\XREFTXT>26 USC Sec. 5723<\XREF>                               2100, 2102, 2103(a)(1), 2111,
                                        2112(a)(1), 2130(a)(b)(c)
    5731<\XREFTXT>26 USC Sec. 5731<\XREF>                               2059, 2060
    5732<\XREFTXT>26 USC Sec. 5732<\XREF>                               2058
    5741<\XREFTXT>26 USC Sec. 5741<\XREF>                               2018, 2037, 2039(b)(1), 2056,
                                         2194
    5751<\XREFTXT>26 USC Sec. 5751<\XREF>                               2104(a), 2113, 2170(a)(2)
    5752<\XREFTXT>26 USC Sec. 5752<\XREF>                               2103(e), 2112(e)
    5753<\XREFTXT>26 USC Sec. 5753<\XREF>                               2190
    5761<\XREFTXT>26 USC Sec. 5761<\XREF>                               2156(c), 2161(m)(1), 2180(1)
    5762<\XREFTXT>26 USC Sec. 5762<\XREF>                               2130(a), (b), (c); 2151(a), (c);
                                        2155(a), 2156, 2160(a)-(e), (g),
                                        (i); 2161(a), (c), (e)-(g);
                                        2162(a)(2), (4), (b);
                                        2170(a)(2), (4), (b); 2171(a),
                                        (b)(2); 2172, 2173(a), 2174,
                                        2176(a)(2), (3); 2180(a),
                                        (d)-(f)
    5763<\XREFTXT>26 USC Sec. 5763<\XREF>                               2155(b), 2160(h), 2161(b), (h),
                                        (i)(1), (j)(1), (l)(1), (m)(2);
                                        2170(b), 2171(a), 2175, 2180(b),
                                        (g)(1), (h), (i), (k), (l)(1),
                                        (2)
    5801<\XREFTXT>26 USC Sec. 5801<\XREF>                               3260
    5802<\XREFTXT>26 USC Sec. 5802<\XREF>                               3261(a)
    5803<\XREFTXT>26 USC Sec. 5803<\XREF>                               3262
    5811<\XREFTXT>26 USC Sec. 5811<\XREF>                               2720
    5812<\XREFTXT>26 USC Sec. 5812<\XREF>                               2721
    5813<\XREFTXT>26 USC Sec. 5813<\XREF>                               2722
    5814<\XREFTXT>26 USC Sec. 5814<\XREF>                               2723
    5821<\XREFTXT>26 USC Sec. 5821<\XREF>                               2734
    5831<\XREFTXT>26 USC Sec. 5831<\XREF>                               2700, 3407
    5841<\XREFTXT>26 USC Sec. 5841<\XREF>                               3261(b)
    5842<\XREFTXT>26 USC Sec. 5842<\XREF>                               2724
    5843<\XREFTXT>26 USC Sec. 5843<\XREF>                               2725
    5844<\XREFTXT>26 USC Sec. 5844<\XREF>                               2727
    5845<\XREFTXT>26 USC Sec. 5845<\XREF>                               2728
    5846<\XREFTXT>26 USC Sec. 5846<\XREF>                               2731
    5847<\XREFTXT>26 USC Sec. 5847<\XREF>                               2732
    5848<\XREFTXT>26 USC Sec. 5848<\XREF>                               2733
    5851<\XREFTXT>26 USC Sec. 5851<\XREF>                               2726(a)
    5852<\XREFTXT>26 USC Sec. 5852<\XREF>                               2726(b)
    5853<\XREFTXT>26 USC Sec. 5853<\XREF>                               2726(c)
    5854<\XREFTXT>26 USC Sec. 5854<\XREF>                               3263
    5861<\XREFTXT>26 USC Sec. 5861<\XREF>                               2729
    5862<\XREFTXT>26 USC Sec. 5862<\XREF>                               2730
    6001<\XREFTXT>26 USC Sec. 6001<\XREF>                               51, 54(a), (b); 821(d), 1007(a),
                                        (b); 1720, 1835, 1928(b), 2302,
                                        2303, 2322(c), 2324, 2352, 2555,
                                        2569(d), 2594(a), 2653(b), 2709,
                                        2724, 3220(c), 3233(a), 3603
    6011<\XREFTXT>26 USC Sec. 6011<\XREF>(a)                            47(a), 51, 143(c), 215(a), 217,
                                        235, 251(g), 1420(c), 1530(b),
                                        1604(a), 1624, 1700 (c)(2),
                                        (d)(2), (e)(2); 1716(a),
                                        1852(a), 1902(a)(1), 2403(a),
                                        2451(a), 2471, 2701, 3272(a),
                                        3310(a), (b), (f)(1), 3448(a),
                                        3461, 3467(b), 3469(d), 3475(c),
                                        3491(a), 3611(a)(1)
    6011<\XREFTXT>26 USC Sec. 6011<\XREF>(b)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(a)                            51(a), 52(a), 142(a)(2), (3),
                                        (4); 217(b), 235(b)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(b)(1)                         51(b)(4), (c), (g)(5); 142(a)(1)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(b)(2)                         51(c), 58(f), 142(a)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(b)(3)                         52(a)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(b)(4)                         142(a)
    6012<\XREFTXT>26 USC Sec. 6012<\XREF>(b)(5)                         142(b)
    6013<\XREFTXT>26 USC Sec. 6013<\XREF>(a)                            51(b)(1), (2), (3), (4), (5)
    6013<\XREFTXT>26 USC Sec. 6013<\XREF>(b)                            51(g)(1)-(5)
    6014<\XREFTXT>26 USC Sec. 6014<\XREF>(a)                            51(f)(1), (2), (4)
    6014<\XREFTXT>26 USC Sec. 6014<\XREF>(b)                            51(b)(1), 51(f)(3)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(a)                            58(a)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(b)                            58(c)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(c)                            58(b)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(d)                            58(b)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(e)                            58(d)(2)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(f)                            58(d)(3)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(g)                            60(b)
    6015<\XREFTXT>26 USC Sec. 6015<\XREF>(h)                            58(a)
    6016<\XREFTXT>26 USC Sec. 6016<\XREF>
    6017<\XREFTXT>26 USC Sec. 6017<\XREF>                               482(a)
    6018<\XREFTXT>26 USC Sec. 6018<\XREF>(a)                            821(a)(1), 864(a)(1), 937
    6018<\XREFTXT>26 USC Sec. 6018<\XREF>(b)                            821(a)(2), 864(a)(2)
    6019<\XREFTXT>26 USC Sec. 6019<\XREF>(a)                            1006(a)
    6019<\XREFTXT>26 USC Sec. 6019<\XREF>(b)
    6020<\XREFTXT>26 USC Sec. 6020<\XREF>(a)                            3611(a)(2)
    6020<\XREFTXT>26 USC Sec. 6020<\XREF>(b)                            3612(a), (c)
    6020<\XREFTXT>26 USC Sec. 6020<\XREF>(c)
    6021<\XREFTXT>26 USC Sec. 6021<\XREF>                               3613
    6031<\XREFTXT>26 USC Sec. 6031<\XREF>                               187
    6032<\XREFTXT>26 USC Sec. 6032<\XREF>                               169(f)
    6033<\XREFTXT>26 USC Sec. 6033<\XREF>(a)                            54(f)
    6033<\XREFTXT>26 USC Sec. 6033<\XREF>(b)                            153(a)
    6033<\XREFTXT>26 USC Sec. 6033<\XREF>(c)
    6034<\XREFTXT>26 USC Sec. 6034<\XREF>(a)                            153(b)
    6034<\XREFTXT>26 USC Sec. 6034<\XREF>(b)                            153(b)
    6035<\XREFTXT>26 USC Sec. 6035<\XREF>(a)                            338
    6035<\XREFTXT>26 USC Sec. 6035<\XREF>(b)                            339
    6036<\XREFTXT>26 USC Sec. 6036<\XREF>                               274(a), 820
    6037<\XREFTXT>26 USC Sec. 6037<\XREF>
    6041<\XREFTXT>26 USC Sec. 6041<\XREF>(a)                            147(b)(2)
    6041<\XREFTXT>26 USC Sec. 6041<\XREF>(b)                            147(b)(1)
    6041<\XREFTXT>26 USC Sec. 6041<\XREF>(c)                            147(c)
    6041<\XREFTXT>26 USC Sec. 6041<\XREF>(d)
    6042<\XREFTXT>26 USC Sec. 6042<\XREF>                               148(a), (b), (c)
    6043<\XREFTXT>26 USC Sec. 6043<\XREF>                               148(d), (e)
    6044<\XREFTXT>26 USC Sec. 6044<\XREF>(a)                            148(f)
    6044<\XREFTXT>26 USC Sec. 6044<\XREF>(b)                            148(f)
    6044<\XREFTXT>26 USC Sec. 6044<\XREF>(c)                            148(f)
    6045<\XREFTXT>26 USC Sec. 6045<\XREF>                               149
    6046<\XREFTXT>26 USC Sec. 6046<\XREF>(a)                            3604(a)
    6046<\XREFTXT>26 USC Sec. 6046<\XREF>(b)                            3604(b)
    6046<\XREFTXT>26 USC Sec. 6046<\XREF>(c)                            3604(b)
    6046<\XREFTXT>26 USC Sec. 6046<\XREF>(d)
    6051<\XREFTXT>26 USC Sec. 6051<\XREF>(a)                            1403, 1633(a), (b)
    6051<\XREFTXT>26 USC Sec. 6051<\XREF>(b)                            1633(a)
    6051<\XREFTXT>26 USC Sec. 6051<\XREF>(c)                            1633(b)
    6051<\XREFTXT>26 USC Sec. 6051<\XREF>(d)                            1633(b)
    6061<\XREFTXT>26 USC Sec. 6061<\XREF>                               3809(b)
    6062<\XREFTXT>26 USC Sec. 6062<\XREF>                               52(a)
    6063<\XREFTXT>26 USC Sec. 6063<\XREF>                               187
    6064<\XREFTXT>26 USC Sec. 6064<\XREF>                               58(g), 3809(b)
    6065<\XREFTXT>26 USC Sec. 6065<\XREF>(a)                            142(a), (b), 148(a), (d), (e);
                                        149, 169(f), 187, 233, 821(a),
                                        864(a), 1006(a), 1604(a),
                                        1716(a), 1852(a), 1902(a)(1),
                                        2403(a), 2471, 2555(a), (c);
                                        2701, 3233(a), 3272(a), 3330,
                                        3448(a), 3461, 3467(b), 3469(d),
                                        3475(c), 3604(b), 3611(a), (c),
                                        3779(b), 3780(a), 3809(c)
    6065<\XREFTXT>26 USC Sec. 6065<\XREF>(b)                            51(a), 54(f), 58(b), 215(a),
                                        3780(a)
    6071<\XREFTXT>26 USC Sec. 6071<\XREF>                               141(b), 147(a), 148(a), (b), (c),
                                        (e); 149, 150, 153(a), (b),
                                        821(b), 864(b), 874(b)(3),
                                        1253(a), 1420(c), 1530(b),
                                        1604(a), 1716(b), 1852(a),
                                        1902(a)(1), 2403(a), 2451(a),
                                        2471, 2555(b), (c), 2701,
                                        2734(e), 3233(a), 3272(a),
                                        3310(a), (f)(1); 3448(a), 3461,
                                        3467(b), 3469(d), 3475(c),
                                        3491(a), 3604(a), 3611(b), (c);
                                        3779(b), 3780(a), 3791(a)
    6072<\XREFTXT>26 USC Sec. 6072<\XREF>(a)                            53(a)(1), 143(c)
    6072<\XREFTXT>26 USC Sec. 6072<\XREF>(b)                            53(a)
    6072<\XREFTXT>26 USC Sec. 6072<\XREF>(c)                            217(a), 235(a)
    6072<\XREFTXT>26 USC Sec. 6072<\XREF>(d)
    6072<\XREFTXT>26 USC Sec. 6072<\XREF>(e)                            3805
    6073<\XREFTXT>26 USC Sec. 6073<\XREF>(a)                            58(d)(1)
    6073<\XREFTXT>26 USC Sec. 6073<\XREF>(b)                            60(a)
    6073<\XREFTXT>26 USC Sec. 6073<\XREF>(c)                            58(d)(2)
    6073<\XREFTXT>26 USC Sec. 6073<\XREF>(d)                            60(b)
    6073<\XREFTXT>26 USC Sec. 6073<\XREF>(e)                            60(c)
    6074<\XREFTXT>26 USC Sec. 6074<\XREF>(a)
    6074<\XREFTXT>26 USC Sec. 6074<\XREF>(b)
    6074<\XREFTXT>26 USC Sec. 6074<\XREF>(c)
    6075<\XREFTXT>26 USC Sec. 6075<\XREF>(a)                            821(b), 864(b)
    6075<\XREFTXT>26 USC Sec. 6075<\XREF>(b)                            1006(b)
    6081<\XREFTXT>26 USC Sec. 6081<\XREF>(a)                            53(a)(2), 58(e), 141(b), 147(a),
                                        148(a), (b), (c), (e); 149, 150,
                                        153(a), (b); 821(b), 864(b),
                                        874(b)(3), 1253(a), 1420(c),
                                        1530(b), 1604(b), 1625(c),
                                        1633(c), 1716(b), 2403(a),
                                        2451(a), 2471, 2555(c)(1), 2701,
                                        3233(a), 3272(a), 3310(f)(1),
                                        3448(a), 3461, 3467(b), 3469(e),
                                        3475(d), 3611(a)(1), 3634,
                                        3779(b), 3791(a)
    6081<\XREFTXT>26 USC Sec. 6081<\XREF>(b)
    6081<\XREFTXT>26 USC Sec. 6081<\XREF>(c)
    6091<\XREFTXT>26 USC Sec. 6091<\XREF>(a)                            147(a), 148(b), (c), (d), 149,
                                        150, 153(a), (b), 820,
                                        874(b)(3), 1253(a), 1420(c),
                                        1530(b), 2555(c)(1), 2734(e),
                                        3233(a), 3604(a), 3611(a)(1),
                                        (c); 3779(a), 3780(a), 3791(a)
    6091<\XREFTXT>26 USC Sec. 6091<\XREF>(b)(1)                         53(b)(1), 58(d)(2), 60(b),
                                        143(c), 821(c), 864(c), 1006(b),
                                        1604(a), 1716(c), 1852(b),
                                        1902(a)(2), 2403(a), 2451(a),
                                        2471, 2701, 3272(a), 3291(a),
                                        3448(a), 3461, 3467(b), 3469(d),
                                        3475(c), 3491(c), 3611(a)(1),
                                        (c); 3791(a)
    6091<\XREFTXT>26 USC Sec. 6091<\XREF>(b)(2)                         53(b)(2), 141(b), 143(c),
                                        1604(a), 1716(c), 1852(b),
                                        1902(a)(2), 2403(a), 2451(a),
                                        2471, 2701, 3272(a), 3291(a),
                                        3448(a), 3461, 3467(b), 3469(d),
                                        3475(c), 3491(c), 3611(a)(1),
                                        (c); 3791(a)
    6091<\XREFTXT>26 USC Sec. 6091<\XREF>(b)(3)                         821(c), 864(c)
    6091<\XREFTXT>26 USC Sec. 6091<\XREF>(b)(4)
    6101<\XREFTXT>26 USC Sec. 6101<\XREF>                               3630
    6102<\XREFTXT>26 USC Sec. 6102<\XREF>
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(a)                            55(a)
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(b)                            55(b)
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(c)                            55(c)
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(d)                            55(d)
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(e)                            58(h)
    6103<\XREFTXT>26 USC Sec. 6103<\XREF>(f)                            55(e)
    6104<\XREFTXT>26 USC Sec. 6104<\XREF>                               153(c)
    6105<\XREFTXT>26 USC Sec. 6105<\XREF>                               722(g)
    6106<\XREFTXT>26 USC Sec. 6106<\XREF>                               1604(c)
    6107<\XREFTXT>26 USC Sec. 6107<\XREF>                               3275, 3292
    6108<\XREFTXT>26 USC Sec. 6108<\XREF>                               63
    6109<\XREFTXT>26 USC Sec. 6109<\XREF>
    6151<\XREFTXT>26 USC Sec. 6151<\XREF>(a)                            56(a), 143(c), (h); 144, 218(a),
                                        236(a), 822(a)(1), 1008(a),
                                        1253(a), 1530(b), 1715(b), (c);
                                        1853(a), (b); 1902(a)(3), (b);
                                        2403(b), 2451(a), (b); 2472,
                                        2702(a), 3220, 3230, 3271(b),
                                        3272(a), 3448(a), (b); 3461,
                                        3467(b), 3469(b), 3470, 3475(c),
                                        3491(a), (c)
    6151<\XREFTXT>26 USC Sec. 6151<\XREF>(b)                            51(f)(2), 56(i)
    6151<\XREFTXT>26 USC Sec. 6151<\XREF>(c)                            322(b)(4), (e)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(a)(1)                         56(b)(2)(A)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(a)(1)(A)                      56(b)(2)(A)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(a)(1)(B)                      56(b)(2)(B)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(a)(2)                         56(b)(1)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(a)(3)                         1605(c)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(b)(1)                         56(b)(3)(A), 1605(c)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(b)(2)                         56(b)(3)(B)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(c)                            272(i)
    6152<\XREFTXT>26 USC Sec. 6152<\XREF>(d)                            56(b)(4)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(a)                            59(a)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(b)                            60(a)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(c)                            59(b)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(d)                            60(b)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(e)                            60(c)
    6153<\XREFTXT>26 USC Sec. 6153<\XREF>(f)                            59(c)
    6154<\XREFTXT>26 USC Sec. 6154<\XREF>
    6155<\XREFTXT>26 USC Sec. 6155<\XREF>(a)                            22(d)(6)(F), 51(f)(2), 131(c),
                                        146(a), 272(b), (c); 273(a),
                                        (g), (i); 274(b), 292(a),
                                        871(b), (c), (i); 872(a), (g),
                                        (i); 874(b)(3), 891, 1012(b),
                                        (c); 1013(a), (g), (i); 1015(b),
                                        1021, 1117(g), 1605(c), 3310(d),
                                        3311, 3660(a), 3779(h)
    6155<\XREFTXT>26 USC Sec. 6155<\XREF>(b)
    6156<\XREFTXT>26 USC Sec. 6156<\XREF>
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(a)(1)                         56(c), 58(e), 1008(b), 1605(d),
                                        3467(b), 3469(e), 3475(d)
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(a)(2)                         822(a)(2)
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(b)(1)                         272(j), 1012(i)
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(b)(2)                         871(h)
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(c)                            274(b), 1015(b)
    6161<\XREFTXT>26 USC Sec. 6161<\XREF>(d)
    6162<\XREFTXT>26 USC Sec. 6162<\XREF>(a)                            56(c)(2)
    6162<\XREFTXT>26 USC Sec. 6162<\XREF>(b)
    6163<\XREFTXT>26 USC Sec. 6163<\XREF>(a)                            925, 926
    6163<\XREFTXT>26 USC Sec. 6163<\XREF>(b)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(a)                            3779(a)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(b)                            3779(b)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(c)                            3779(c)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(d)                            3779(d)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(e)                            3779(e)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(f)                            3779(f)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(g)                            3779(g)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(h)                            3779(h)
    6164<\XREFTXT>26 USC Sec. 6164<\XREF>(i)                            3781
    6165<\XREFTXT>26 USC Sec. 6165<\XREF>                               56(c)(2), 272(j), 822(a)(2),
                                        871(h), 1012(i)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(a)                            3640, 3647
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(a)(1)                         3612(f)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(a)(2)(A)                      1809(b)(2), 2351(c)(2),
                                        2651(c)(2), 3311
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(a)(2)(B)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(a)(3)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(b)                            59(d)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(c)                            22(m)(4)
    6201<\XREFTXT>26 USC Sec. 6201<\XREF>(d)
    6202<\XREFTXT>26 USC Sec. 6202<\XREF>                               3644
    6203<\XREFTXT>26 USC Sec. 6203<\XREF>                               3641
    6204<\XREFTXT>26 USC Sec. 6204<\XREF>                               3642
    6205<\XREFTXT>26 USC Sec. 6205<\XREF>(a)(1)                         1401(c), 1411, 1501(c), 1521
    6205<\XREFTXT>26 USC Sec. 6205<\XREF>(a)(2)                         1411
    6205<\XREFTXT>26 USC Sec. 6205<\XREF>(b)                            1421, 1502, 1522
    6206<\XREFTXT>26 USC Sec. 6206<\XREF>
    6211<\XREFTXT>26 USC Sec. 6211<\XREF>(a)                            271(a), 870, 1011
    6211<\XREFTXT>26 USC Sec. 6211<\XREF>(b)(1)                         271(b)(1)
    6211<\XREFTXT>26 USC Sec. 6211<\XREF>(b)(2)                         271(b)(2)
    6211<\XREFTXT>26 USC Sec. 6211<\XREF>(b)(3)                         271(b)(3)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(a)                            272(a), 871(a), 1012(a)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(b)(1)                         272(k), 1012(j)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(b)(2)                         272(a)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(b)(3)                         901(d)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(c)(1)                         272(f), 871(f), 1012(f)
    6212<\XREFTXT>26 USC Sec. 6212<\XREF>(c)(2)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(a)                            272(a), 871(a), 1012(a)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(b)(1)                         272(f), 871(f), 1012(f)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(b)(2)                         3780(c)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(b)(3)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(c)                            272(c), 871(c), 1012(c)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(d)                            272(d), 871(d), 1012(d)
    6213<\XREFTXT>26 USC Sec. 6213<\XREF>(e)
    6214<\XREFTXT>26 USC Sec. 6214<\XREF>(a)                            272(e), 871(e), 1012(e)
    6214<\XREFTXT>26 USC Sec. 6214<\XREF>(b)                            272(g), 1012(g)
    6214<\XREFTXT>26 USC Sec. 6214<\XREF>(c)                            272(h), 871(g), 1012(h)
    6215<\XREFTXT>26 USC Sec. 6215<\XREF>(a)                            272(b), 871(b), 1012(b)
    6215<\XREFTXT>26 USC Sec. 6215<\XREF>(b)
    6216<\XREFTXT>26 USC Sec. 6216<\XREF>
    6301<\XREFTXT>26 USC Sec. 6301<\XREF>                               3651(a)(1)
    6302<\XREFTXT>26 USC Sec. 6302<\XREF>(a)                            3652
    6302<\XREFTXT>26 USC Sec. 6302<\XREF>(b)                            1420(c), 1719, 2550(c), 2708,
                                        3281, 3282
    6302<\XREFTXT>26 USC Sec. 6302<\XREF>(c)                            3310(f)(2)
    6303<\XREFTXT>26 USC Sec. 6303<\XREF>(a)                            3655(a)
    6303<\XREFTXT>26 USC Sec. 6303<\XREF>(b)
    6304<\XREFTXT>26 USC Sec. 6304<\XREF>
    6311<\XREFTXT>26 USC Sec. 6311<\XREF>(a)                            3656(a)(1), (b)(1)
    6311<\XREFTXT>26 USC Sec. 6311<\XREF>(b)(1)                         3656(a)(2)(A), (b)(2)
    6311<\XREFTXT>26 USC Sec. 6311<\XREF>(b)(2)                         3656(a)(2)(B)
    6312<\XREFTXT>26 USC Sec. 6312<\XREF>(a)                            3657
    6312<\XREFTXT>26 USC Sec. 6312<\XREF>(b)
    6313<\XREFTXT>26 USC Sec. 6313<\XREF>                               56(g), 1008(d), 1420(d), 1530(d),
                                        1605(e), 3658
    6314<\XREFTXT>26 USC Sec. 6314<\XREF>(a)                            1008(e), 3659(a)
    6314<\XREFTXT>26 USC Sec. 6314<\XREF>(b)                            823
    6314<\XREFTXT>26 USC Sec. 6314<\XREF>(c)
    6315<\XREFTXT>26 USC Sec. 6315<\XREF>                               59(d)
    6316<\XREFTXT>26 USC Sec. 6316<\XREF>
    6321<\XREFTXT>26 USC Sec. 6321<\XREF>                               3670
    6322<\XREFTXT>26 USC Sec. 6322<\XREF>                               3671
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(a)                            3672(a)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(a)(1)                         3672(a)(1)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(a)(2)                         3672(a)(2)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(a)(3)                         3672(a)(3)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(b)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(c)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(d)(1)                         3672(b)(1)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(d)(2)                         3672(b)(2)
    6323<\XREFTXT>26 USC Sec. 6323<\XREF>(e)
    6324<\XREFTXT>26 USC Sec. 6324<\XREF>(a)(1)                         827(a)
    6324<\XREFTXT>26 USC Sec. 6324<\XREF>(a)(2)                         827(b)
    6324<\XREFTXT>26 USC Sec. 6324<\XREF>(a)(3)                         827(c)
    6324<\XREFTXT>26 USC Sec. 6324<\XREF>(b)                            1009
    6324<\XREFTXT>26 USC Sec. 6324<\XREF>(c)
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(a)(1)                         827(a), 1009, 3673(a)
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(a)(2)                         3673(b)
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(b)(1)                         3674(a)
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(b)(2)                         3674(b)
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(c)                            3675
    6325<\XREFTXT>26 USC Sec. 6325<\XREF>(d)
    6326<\XREFTXT>26 USC Sec. 6326<\XREF>
    6331<\XREFTXT>26 USC Sec. 6331<\XREF>(a)                            3310, 3660, 3690, 3692, 3700
    6331<\XREFTXT>26 USC Sec. 6331<\XREF>(b)                            3690, 3692, 3700
    6331<\XREFTXT>26 USC Sec. 6331<\XREF>(c)                            3715
    6331<\XREFTXT>26 USC Sec. 6331<\XREF>(d)
    6332<\XREFTXT>26 USC Sec. 6332<\XREF>(a)                            3710(a)
    6332<\XREFTXT>26 USC Sec. 6332<\XREF>(b)                            3710(b)
    6332<\XREFTXT>26 USC Sec. 6332<\XREF>(c)                            3710(c)
    6333<\XREFTXT>26 USC Sec. 6333<\XREF>                               3711
    6334<\XREFTXT>26 USC Sec. 6334<\XREF>(a)                            3691(a)
    6334<\XREFTXT>26 USC Sec. 6334<\XREF>(b)                            3691(b)
    6334<\XREFTXT>26 USC Sec. 6334<\XREF>(c)                            3692
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(a)                            3693(a), 3701(a)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(b)                            3693(b), 3701(b)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(c)                            3712
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(d)                            3693(c), 3701(c)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(1)                         3695(a), 3701(d), (e)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)                         3695(b)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(A)                      3695(a), 3701(d)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(B)                      3701(d)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(C)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(D)                      3701(f)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(E)                      3693, 3701
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(2)(F)                      3693(d), 3701(f)
    6335<\XREFTXT>26 USC Sec. 6335<\XREF>(e)(3)                         3701(f)
    6336<\XREFTXT>26 USC Sec. 6336<\XREF>
    6337<\XREFTXT>26 USC Sec. 6337<\XREF>(a)                            3696, 3702
    6337<\XREFTXT>26 USC Sec. 6337<\XREF>(b)(1)                         3702(b)(1)
    6337<\XREFTXT>26 USC Sec. 6337<\XREF>(b)(2)                         3702(b)(2)
    6337<\XREFTXT>26 USC Sec. 6337<\XREF>(c)                            3702(c)
    6338<\XREFTXT>26 USC Sec. 6338<\XREF>(a)                            3703(b)
    6338<\XREFTXT>26 USC Sec. 6338<\XREF>(b)                            3704(b)
    6338<\XREFTXT>26 USC Sec. 6338<\XREF>(c)                            3703(a), 3704(a)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(a)(1)                         3697(a)(1)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(a)(2)                         3697(b)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(a)(3)                         3697(c)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(a)(4)                         3697(d)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(a)(5)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(b)(1)                         3704(c)(1)
    6339<\XREFTXT>26 USC Sec. 6339<\XREF>(b)(2)                         3704(c)(2)
    6340<\XREFTXT>26 USC Sec. 6340<\XREF>(a)                            3706(a), (b)
    6340<\XREFTXT>26 USC Sec. 6340<\XREF>(b)                            3706(f)
    6341<\XREFTXT>26 USC Sec. 6341<\XREF>                               3716
    6342<\XREFTXT>26 USC Sec. 6342<\XREF>(a)                            3694
    6342<\XREFTXT>26 USC Sec. 6342<\XREF>(b)                            3712
    6343<\XREFTXT>26 USC Sec. 6343<\XREF>
    6344<\XREFTXT>26 USC Sec. 6344<\XREF>
    6401<\XREFTXT>26 USC Sec. 6401<\XREF>(a)                            3770(a)(2)
    6401<\XREFTXT>26 USC Sec. 6401<\XREF>(b)                            322(a)(2)
    6401<\XREFTXT>26 USC Sec. 6401<\XREF>(c)                            3770(c)
    6402<\XREFTXT>26 USC Sec. 6402<\XREF>(a)                            1027(a), 3770(a)(1), (4), (5)
    6402<\XREFTXT>26 USC Sec. 6402<\XREF>(b)                            322(a)(3)
    6403<\XREFTXT>26 USC Sec. 6403<\XREF>                               321
    6404<\XREFTXT>26 USC Sec. 6404<\XREF>(a)                            3770(a)(1), (5)
    6404<\XREFTXT>26 USC Sec. 6404<\XREF>(b)                            273(j), 873, 1014
    6404<\XREFTXT>26 USC Sec. 6404<\XREF>(c)
    6405<\XREFTXT>26 USC Sec. 6405<\XREF>(a)                            3777(a)
    6405<\XREFTXT>26 USC Sec. 6405<\XREF>(b)                            3777(b)
    6405<\XREFTXT>26 USC Sec. 6405<\XREF>(c)                            3777(c)
    6406<\XREFTXT>26 USC Sec. 6406<\XREF>                               3790
    6407<\XREFTXT>26 USC Sec. 6407<\XREF>                               3770(a)(3)
    6411<\XREFTXT>26 USC Sec. 6411<\XREF>(a)                            3780(a)
    6411<\XREFTXT>26 USC Sec. 6411<\XREF>(b)                            3780(b)
    6411<\XREFTXT>26 USC Sec. 6411<\XREF>(c)                            3781
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(a)
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(b)(1)                         3412(g)(1)
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(b)(2)                         3412(g)(2)
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(c)
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(d)                            3508
    6412<\XREFTXT>26 USC Sec. 6412<\XREF>(e)
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(a)(1)                         1401(c), 1411, 1501(c), 1521
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(a)(2)                         1411
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(b)                            1421, 1502, 1522
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(c)(1)                         1401(d)(3)
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(c)(2)                         1401(d)(4)
    6413<\XREFTXT>26 USC Sec. 6413<\XREF>(d)                            1601(d)
    6414<\XREFTXT>26 USC Sec. 6414<\XREF>                               143(f), 1622(f)(1)
    6415<\XREFTXT>26 USC Sec. 6415<\XREF>(a)                            1854(a), 3471(a)
    6415<\XREFTXT>26 USC Sec. 6415<\XREF>(b)                            1715(d)(1), (2); 1854(b), (c);
                                        3471(b), (c)
    6415<\XREFTXT>26 USC Sec. 6415<\XREF>(c)                            1715(d)(2)
    6415<\XREFTXT>26 USC Sec. 6415<\XREF>(d)                            1715(d)(1), 1854(c), 3471(c)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(a)                            1715(d), 2407(b), 2452(b),
                                        3443(a)(3)(B), (b), (d)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(1)                         2407(a), 3443(a)(2)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(A)                      3443(a)(3)(A)(i)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(B)                      3443(a)(3)(A)(ii)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(C)                      3443(a)(3)(A)(iii)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(D)                      2452(a)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(E)                      3443(a)(3)(A)(iv)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(F)                      3443(a)(3)(A)(v)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(G)                      3443(a)(3)(A)(vi)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(2)(H)                      3443(a)(3)(A)(vii)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(b)(3)                         3443(a)(1)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(c)                            3403(e)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(d)                            3408(b)
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(e)                            2705
    6416<\XREFTXT>26 USC Sec. 6416<\XREF>(f)                            2703(a), 3471(b)
    6417<\XREFTXT>26 USC Sec. 6417<\XREF>(a)                            2473
    6417<\XREFTXT>26 USC Sec. 6417<\XREF>(b)                            2474
    6418<\XREFTXT>26 USC Sec. 6418<\XREF>(a)                            3494(a)
    6418<\XREFTXT>26 USC Sec. 6418<\XREF>(b)                            3493(a)
    6419<\XREFTXT>26 USC Sec. 6419<\XREF>                               3286
    6420<\XREFTXT>26 USC Sec. 6420<\XREF>
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(a)                            275(a), 874(a), 1016(a), 1635(a),
                                        3312(a)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(b)(1)                         275(f)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(b)(2)                         1635(e)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(b)(3)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(c)(1)                         276(a), 874(b)(1), 1016(b)(1),
                                        1635(b), 3312(b)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(c)(2)                         1635(c), 3312(c)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(c)(3)                         276(a), 874(b)(1), 1016(b)(1),
                                        1635(b), 3312(b)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(c)(4)                         276(b)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(c)(5)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(d)                            275(b)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(e)(1)(A)                      275(c)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(e)(1)(B)                      275(d)(1)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(e)(2)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(f)
    6501<\XREFTXT>26 USC Sec. 6501<\XREF>(g)
    6502<\XREFTXT>26 USC Sec. 6502<\XREF>(a)                            276(c), 874(b)(2), 1016(b)(2),
                                        1635(d), 3312(d)
    6502<\XREFTXT>26 USC Sec. 6502<\XREF>(b)                            3714(b)
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(a)(1)                         277, 875, 1017
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(a)(2)                         141(h)
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(b)                            274(b), 1015(b)
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(c)
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(d)                            822(a)(2), 871(h)
    6503<\XREFTXT>26 USC Sec. 6503<\XREF>(e)
    6504<\XREFTXT>26 USC Sec. 6504<\XREF>
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(a)                            322(b)(1), 910, 1027(b)(1),
                                        1636(a)(1), 3313
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(b)(1)                         322(b)(1), 910, 1027(b)(1),
                                        1636(a)(1), 3313
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(b)(2)                         322(b)(2), 910, 1027(b)(2),
                                        1636(a)(2), 3313
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(c)                            322(b)(3)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(d)(1)                         322(b)(5)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(d)(2)(A)                      322(b)(6)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(d)(2)(B)                      322(g)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(d)(3)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(e)(1)                         3494(b)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(e)(2)                         3493(b)
    6511<\XREFTXT>26 USC Sec. 6511<\XREF>(f)
    6512<\XREFTXT>26 USC Sec. 6512<\XREF>(a)                            322(c), 911, 1027(c)
    6512<\XREFTXT>26 USC Sec. 6512<\XREF>(b)                            322(d), 912, 1027(d)
    6513<\XREFTXT>26 USC Sec. 6513<\XREF>(a)                            322(b)(4)
    6513<\XREFTXT>26 USC Sec. 6513<\XREF>(b)                            322(e)
    6513<\XREFTXT>26 USC Sec. 6513<\XREF>(c)                            1636(c)
    6513<\XREFTXT>26 USC Sec. 6513<\XREF>(d)
    6514<\XREFTXT>26 USC Sec. 6514<\XREF>(a)                            3774
    6514<\XREFTXT>26 USC Sec. 6514<\XREF>(b)                            3775
    6515<\XREFTXT>26 USC Sec. 6515<\XREF>
    6521<\XREFTXT>26 USC Sec. 6521<\XREF>                               3812
    6531<\XREFTXT>26 USC Sec. 6531<\XREF>                               3748(a)
    6532<\XREFTXT>26 USC Sec. 6532<\XREF>(a)(1)                         3772(a)(2)
    6532<\XREFTXT>26 USC Sec. 6532<\XREF>(a)(2)                         3774(b)
    6532<\XREFTXT>26 USC Sec. 6532<\XREF>(a)(3)
    6532<\XREFTXT>26 USC Sec. 6532<\XREF>(a)(4)                         3772(a)(3)
    6532<\XREFTXT>26 USC Sec. 6532<\XREF>(b)                            3746(a), (b), (c)
    6533<\XREFTXT>26 USC Sec. 6533<\XREF>
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(a)                            146(f), 292(a), (c), (d);
                                        294(a)(1), (2), (b), (c); 295,
                                        296, 297, 298, 890(a), (b), 891,
                                        892, 893(a)(1), (2); (b)(1),
                                        (2), (3), (4); 925, 1020(a),
                                        (b), 1021, 1022, 1023(a)(1),
                                        (2); (b)(1), (2), (3), (4), (5),
                                        1420(b), 1530(c), 1605(b), 1717,
                                        1853(c), 2403(b), 2451(b), 2475,
                                        2706, 3310(c), 3448(b), 3470,
                                        3495, 3655(b), 3779(i), 3794
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(b)                            890(a), 925
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(c)(1)                         294(a)(2), 296, 893(a)(2),
                                        (b)(3); 1023(a)(2), (b)(3)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(c)(2)                         56(b), 272(i), 1605(c)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(c)(3)                         297, 892, 1022
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(c)(4)                         3310(a), (b), 3311
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(d)                            292(a), 891, 1021
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(e)                            292(c), 3779(i)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(f)(1)                         292(a), 294(b), 295, 296, 298,
                                        890(a), (b), 891, 893(a), (b),
                                        1020(a), (b), 1021, 1023(a),
                                        (b), 1420(b), 1530(c), 1605(b),
                                        1717, 1853(c), 2403(b), 2451(b),
                                        2475, 2706, 3310(c), (d),
                                        3448(b), 3470, 3495, 3655(b),
                                        3779(i)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(f)(2)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(f)(3)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(g)                            59(d)
    6601<\XREFTXT>26 USC Sec. 6601<\XREF>(h)
    6602<\XREFTXT>26 USC Sec. 6602<\XREF>                               3746(d)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(a)                            3443(c), 3771(a)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(b)(1)                         3771(b)(1)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(b)(2)                         3771(b)(2)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(c)                            3771(c)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(d)                            322(b)(4), (e); 1636
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(e)                            3771(b)(2)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(f)                            3771(e)
    6611<\XREFTXT>26 USC Sec. 6611<\XREF>(g)                            3790
    6612<\XREFTXT>26 USC Sec. 6612<\XREF>
    6651<\XREFTXT>26 USC Sec. 6651<\XREF>(a)                            291, 894(a), 1631, 3612(d)(1)
    6651<\XREFTXT>26 USC Sec. 6651<\XREF>(b)
    6651<\XREFTXT>26 USC Sec. 6651<\XREF>(c)                            294(d)(1)(A)
    6652<\XREFTXT>26 USC Sec. 6652<\XREF>
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(a)                            51(g)(6)(A), 293(a), 894(a)
                                        1019(a)
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(b)                            51(g)(6)(B), 293(b), 871(i),
                                        1019(b), 3612(d)(2)
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(c)(1)                         271, 870, 1011
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(c)(2)
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(d)
    6653<\XREFTXT>26 USC Sec. 6653<\XREF>(e)                            1821(a)(3)
    6654<\XREFTXT>26 USC Sec. 6654<\XREF>                               294(d)(1)(B)
    6655<\XREFTXT>26 USC Sec. 6655<\XREF>
    6656<\XREFTXT>26 USC Sec. 6656<\XREF>
    6657<\XREFTXT>26 USC Sec. 6657<\XREF>
    6658<\XREFTXT>26 USC Sec. 6658<\XREF>                               146(f)
    6659<\XREFTXT>26 USC Sec. 6659<\XREF>                               51(g)(6), 291, 293, 871(i), 1019,
                                        1117(g), 1634(b), 1718(c),
                                        1821(a)(3), 3310(a)-(e), 3311,
                                        3655(a)(b)
    6671<\XREFTXT>26 USC Sec. 6671<\XREF>(a)                            1718(c), 1821(a)(3), 2557(b)(4),
                                        2707(a)
    6671<\XREFTXT>26 USC Sec. 6671<\XREF>(b)                            1718(d), 1821(a)(4), 2557(b)(8),
                                        2707(d)
    6672<\XREFTXT>26 USC Sec. 6672<\XREF>                               1718(c), 1821(a)(3), 2557(b)(4),
                                        2707(a)
    6673<\XREFTXT>26 USC Sec. 6673<\XREF>                               1117(g)
    6674<\XREFTXT>26 USC Sec. 6674<\XREF>                               1634(b)
    6801<\XREFTXT>26 USC Sec. 6801<\XREF>(a)                            1809(b)(1), 2652(a), 3273(a),
                                        3300(a), 3901(a)(2)
    6801<\XREFTXT>26 USC Sec. 6801<\XREF>(b)                            1809(b)(1), 3301(a)
    6802<\XREFTXT>26 USC Sec. 6802<\XREF>(1)                            1423(a), 1817(a)
    6802<\XREFTXT>26 USC Sec. 6802<\XREF>(2)                            1817(b)
    6802<\XREFTXT>26 USC Sec. 6802<\XREF>(3)                            1817(c)
    6803<\XREFTXT>26 USC Sec. 6803<\XREF>(a)(1)                         1423(b)
    6803<\XREFTXT>26 USC Sec. 6803<\XREF>(a)(2)                         1423(c)
    6803<\XREFTXT>26 USC Sec. 6803<\XREF>(b)(1)                         1818(a)
    6803<\XREFTXT>26 USC Sec. 6803<\XREF>(b)(2)                         1818(b)
    6804<\XREFTXT>26 USC Sec. 6804<\XREF>                               1815, 1920(c), 3301(a)
    6805<\XREFTXT>26 USC Sec. 6805<\XREF>(a)                            3304(a)
    6805<\XREFTXT>26 USC Sec. 6805<\XREF>(b)                            3304(b)
    6805<\XREFTXT>26 USC Sec. 6805<\XREF>(c)                            3304(c)
    6805<\XREFTXT>26 USC Sec. 6805<\XREF>(d)                            3304(d)
    6806<\XREFTXT>26 USC Sec. 6806<\XREF>(a)                            3273(b)
    6806<\XREFTXT>26 USC Sec. 6806<\XREF>(b)
    6806<\XREFTXT>26 USC Sec. 6806<\XREF>(c)                            3293
    6807<\XREFTXT>26 USC Sec. 6807<\XREF>                               3725
    6808<\XREFTXT>26 USC Sec. 6808<\XREF>
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(a)(1)                         146(a)(1)
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(a)(2)                         146(a)(2)
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(b)
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(c)                            146(d)
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(d)                            146(e)
    6851<\XREFTXT>26 USC Sec. 6851<\XREF>(e)                            146(b)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(a)                            273(a), 872(a), 1013(a)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(b)                            273(b), 872(b), 1013(b)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(c)                            273(c), 872(c), 1013(c)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(d)                            273(d), 872(d), 1013(d)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(e)                            273(e), 872(e), 1013(e)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(f)                            273(i), 872(i), 1013(i)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(g)                            273(k), 872(j), 1013(j)
    6861<\XREFTXT>26 USC Sec. 6861<\XREF>(h)
    6862<\XREFTXT>26 USC Sec. 6862<\XREF>(a)                            3660(a)
    6862<\XREFTXT>26 USC Sec. 6862<\XREF>(b)
    6863<\XREFTXT>26 USC Sec. 6863<\XREF>(a)                            273(f), (h); 872(f), (h);
                                        1013(f), (h); 3660(b)
    6863<\XREFTXT>26 USC Sec. 6863<\XREF>(b)(1)                         273(g), 872(g), 1013(g)
    6863<\XREFTXT>26 USC Sec. 6863<\XREF>(b)(2)                         273(f), (h); 872(f), (h);
                                        1013(f), (h)
    6864<\XREFTXT>26 USC Sec. 6864<\XREF>
    6871<\XREFTXT>26 USC Sec. 6871<\XREF>(a)                            274(a), 1015(a)
    6871<\XREFTXT>26 USC Sec. 6871<\XREF>(b)                            274(a), 1015(a)
    6872<\XREFTXT>26 USC Sec. 6872<\XREF>                               274(a)
    6873<\XREFTXT>26 USC Sec. 6873<\XREF>(a)                            274(b), 1015(b)
    6873<\XREFTXT>26 USC Sec. 6873<\XREF>(b)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(a)                            311(a), 900(a), 1025(a)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(b)                            311(a), 900(a), 1025(a)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(c)                            311(b), 900(b), 1025(b)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(d)                            311(b)(4)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(e)                            311(c), 1025(c)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(f)                            311(d), 900(c), 1025(d)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(g)                            311(e), 1025(g)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(h)                            311(f), 900(e), 1025(f)
    6901<\XREFTXT>26 USC Sec. 6901<\XREF>(i)
    6902<\XREFTXT>26 USC Sec. 6902<\XREF>(a)                            1119(a)
    6902<\XREFTXT>26 USC Sec. 6902<\XREF>(b)                            1119(b)
    6903<\XREFTXT>26 USC Sec. 6903<\XREF>(a)                            312(a), 901(a), 1026(a)
    6903<\XREFTXT>26 USC Sec. 6903<\XREF>(b)                            312(c), 901(c), 1026(c)
    6904<\XREFTXT>26 USC Sec. 6904<\XREF>
    7001<\XREFTXT>26 USC Sec. 7001<\XREF>(a)                            150
    7001<\XREFTXT>26 USC Sec. 7001<\XREF>(b)
    7011<\XREFTXT>26 USC Sec. 7011<\XREF>(a)                            3270(a)
    7011<\XREFTXT>26 USC Sec. 7011<\XREF>(b)                            3280(a)
    7012<\XREFTXT>26 USC Sec. 7012<\XREF>
    7101<\XREFTXT>26 USC Sec. 7101<\XREF>                               44(d), 56(c)(2), 112(b)(6)(D),
                                        131(c), 146(b), 272(j), 273(f),
                                        822(a)(2), 871(h), 872(f), 926,
                                        1012(i), 1013(f), 1145, 1818(a),
                                        2302(e), 2322(e), 2352(e), 2474,
                                        2569(b), 2653(d), 3360(d)(2)(B),
                                        3412(d), 3413, 3660(b), 3722(c),
                                        3724(c), 3943, 3992, 4010, and 6
                                        U.S.C. 15
    7102<\XREFTXT>26 USC Sec. 7102<\XREF>                               3676
    7103<\XREFTXT>26 USC Sec. 7103<\XREF>
    7121<\XREFTXT>26 USC Sec. 7121<\XREF>(a)                            3760
    7121<\XREFTXT>26 USC Sec. 7121<\XREF>(b)                            3760
    7122<\XREFTXT>26 USC Sec. 7122<\XREF>(a)                            3761
    7122<\XREFTXT>26 USC Sec. 7122<\XREF>(b)                            3761
    7123<\XREFTXT>26 USC Sec. 7123<\XREF>
    7201<\XREFTXT>26 USC Sec. 7201<\XREF>                               145(a), (b), 153(d), 340,
                                        894(b)(2)(B), (C); 937, 1024(a),
                                        (b); 1718(a), (b); 1821(a)(1),
                                        (2), (b)(4); 2557(b)(2), (b)(3);
                                        2656(f), 2707(b), 2707(c),
                                        3604(c)
    7202<\XREFTXT>26 USC Sec. 7202<\XREF>                               145(b), 894(b)(2)(C), 1718(b),
                                        1821(a)(2), 2557(b)(3), 2707(c)
    7203<\XREFTXT>26 USC Sec. 7203<\XREF>                               145(a), 153(d), 340,
                                        894(b)(2)(B), 937, 1024(a),
                                        1718(a), 1821(a)(1), 2557(b)(2),
                                        2707(b), 3604(c)
    7204<\XREFTXT>26 USC Sec. 7204<\XREF>                               1634(a)
    7205<\XREFTXT>26 USC Sec. 7205<\XREF>                               1626(d)
    7206<\XREFTXT>26 USC Sec. 7206<\XREF>(1)                            3809(a)
    7206<\XREFTXT>26 USC Sec. 7206<\XREF>(2)                            3793(b)
    7206<\XREFTXT>26 USC Sec. 7206<\XREF>(3)                            3793(a)
    7206<\XREFTXT>26 USC Sec. 7206<\XREF>(4)                            2656(a), 3321
    7206<\XREFTXT>26 USC Sec. 7206<\XREF>(5)                            3762
    7207<\XREFTXT>26 USC Sec. 7207<\XREF>                               894(b)(2), 3616(a), 3672, 3793(b)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>                               3300(b)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>(1)                            1425(b)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>(2)                            1823(a)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>(3)                            1822, 1823(b)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>(4)                            1823(c)
    7208<\XREFTXT>26 USC Sec. 7208<\XREF>(5)                            3323(a)(3)
    7209<\XREFTXT>26 USC Sec. 7209<\XREF>                               1425(a)
    7210<\XREFTXT>26 USC Sec. 7210<\XREF>                               3616(b)
    7211<\XREFTXT>26 USC Sec. 7211<\XREF>                               3325
    7212<\XREFTXT>26 USC Sec. 7212<\XREF>(a)                            3601(c)
    7212<\XREFTXT>26 USC Sec. 7212<\XREF>(b)                            3601(c)(2)
    7213<\XREFTXT>26 USC Sec. 7213<\XREF>(a)(1)                         55(f)(1)
    7213<\XREFTXT>26 USC Sec. 7213<\XREF>(a)(2)                         55(f)(2)
    7213<\XREFTXT>26 USC Sec. 7213<\XREF>(a)(3)                         55(f)(3)
    7213<\XREFTXT>26 USC Sec. 7213<\XREF>(b)                            4047(a)(1)
    7213<\XREFTXT>26 USC Sec. 7213<\XREF>(c)
    7214<\XREFTXT>26 USC Sec. 7214<\XREF>(a)                            4047(e)
    7214<\XREFTXT>26 USC Sec. 7214<\XREF>(b)                            4047
    7214<\XREFTXT>26 USC Sec. 7214<\XREF>(c)
    7231<\XREFTXT>26 USC Sec. 7231<\XREF>                               150
    7232<\XREFTXT>26 USC Sec. 7232<\XREF>                               3412(d)
    7233<\XREFTXT>26 USC Sec. 7233<\XREF>(1)                            1929(a)(1)
    7233<\XREFTXT>26 USC Sec. 7233<\XREF>(2)                            1929(a)(2)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(a)                            2308(a)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(b)                            2308(c)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(c)                            2308(h)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(d)(1)                         2308(i)(1)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(d)(2)(A)                      2308(g)(1)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(d)(2)(B)                      2308(g)(2)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(d)(3)                         2308(i)(2)
    7234<\XREFTXT>26 USC Sec. 7234<\XREF>(d)(4)                         2308(d)
    7235<\XREFTXT>26 USC Sec. 7235<\XREF>(a)                            2326(a)
    7235<\XREFTXT>26 USC Sec. 7235<\XREF>(b)                            2326(b)
    7235<\XREFTXT>26 USC Sec. 7235<\XREF>(c)                            2326(c)
    7235<\XREFTXT>26 USC Sec. 7235<\XREF>(d)                            3207(b)
    7235<\XREFTXT>26 USC Sec. 7235<\XREF>(e)                            2327
    7236<\XREFTXT>26 USC Sec. 7236<\XREF>                               2357(b)
    7237<\XREFTXT>26 USC Sec. 7237<\XREF>(a)                            2557(b)(1), 2596, 3225, 3235
    7237<\XREFTXT>26 USC Sec. 7237<\XREF>(b)                            2557(a)
    7238<\XREFTXT>26 USC Sec. 7238<\XREF>                               2570
    7239<\XREFTXT>26 USC Sec. 7239<\XREF>(a)                            2656(b)
    7239<\XREFTXT>26 USC Sec. 7239<\XREF>(b)                            2656(d)
    7240<\XREFTXT>26 USC Sec. 7240<\XREF>                               3506
    7261<\XREFTXT>26 USC Sec. 7261<\XREF>                               2409
    7262<\XREFTXT>26 USC Sec. 7262<\XREF>                               3294(a)
    7263<\XREFTXT>26 USC Sec. 7263<\XREF>(a)                            1929(c)
    7263<\XREFTXT>26 USC Sec. 7263<\XREF>(b)                            1929(b)
    7264<\XREFTXT>26 USC Sec. 7264<\XREF>                               3207(a)
    7265<\XREFTXT>26 USC Sec. 7265<\XREF>(a)(1)                         2308(b)
    7265<\XREFTXT>26 USC Sec. 7265<\XREF>(a)(2)                         2326(a)(2)
    7265<\XREFTXT>26 USC Sec. 7265<\XREF>(b)                            2308(e), 2327(a)
    7265<\XREFTXT>26 USC Sec. 7265<\XREF>(c)                            2308(j), 2327(a)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(a)(1)                         3211(a)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(a)(2)                         3211(b)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(a)(3)                         3211(c)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(b)                            2357(a)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(c)                            2357(c)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(d)                            2357(d)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(e)                            2357(e)
    7266<\XREFTXT>26 USC Sec. 7266<\XREF>(f)                            2357(f)
    7267<\XREFTXT>26 USC Sec. 7267<\XREF>(a)                            2656(j)
    7267<\XREFTXT>26 USC Sec. 7267<\XREF>(b)                            2656(k)
    7267<\XREFTXT>26 USC Sec. 7267<\XREF>(c)                            2656(i)
    7267<\XREFTXT>26 USC Sec. 7267<\XREF>(d)                            2656(h)
    7268<\XREFTXT>26 USC Sec. 7268<\XREF>                               3320(a)
    7269<\XREFTXT>26 USC Sec. 7269<\XREF>                               894(b)(1)
    7270<\XREFTXT>26 USC Sec. 7270<\XREF>                               1821(b)(3)
    7271<\XREFTXT>26 USC Sec. 7271<\XREF>(1)                            1822, 2656(c)
    7271<\XREFTXT>26 USC Sec. 7271<\XREF>(2)                            1820(b)
    7271<\XREFTXT>26 USC Sec. 7271<\XREF>(3)                            1820(a)
    7271<\XREFTXT>26 USC Sec. 7271<\XREF>(4)                            3323(a)(1), (2)
    7272<\XREFTXT>26 USC Sec. 7272<\XREF>(a)                            1831(c), 2656(g), 3475(e)
    7272<\XREFTXT>26 USC Sec. 7272<\XREF>(b)
    7273<\XREFTXT>26 USC Sec. 7273<\XREF>(a)                            3274
    7273<\XREFTXT>26 USC Sec. 7273<\XREF>(b)                            3294(b)
    7274<\XREFTXT>26 USC Sec. 7274<\XREF>                               2656
    7275<\XREFTXT>26 USC Sec. 7275<\XREF>
    7301<\XREFTXT>26 USC Sec. 7301<\XREF>(a)                            2558(a), (b); 2571, 2598(a), (b),
                                        (c); 3253, 3321(b)(1),
                                         3720(a)(1)
    7301<\XREFTXT>26 USC Sec. 7301<\XREF>(b)                            3321(b)(1), 3720(a)(2)
    7301<\XREFTXT>26 USC Sec. 7301<\XREF>(c)                            2657(e), 3321(b)(1), 3720(a)(3)
    7301<\XREFTXT>26 USC Sec. 7301<\XREF>(d)                            3321(b)(2), 3322
    7302<\XREFTXT>26 USC Sec. 7302<\XREF>                               3116
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(1)                            1823
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(2)                            2309(b), 2358(b)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(3)                            2309(d)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(4)                            2358(a)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(5)                            2309(b), 2358(b)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(6)(A)                         2657(c)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(6)(B)                         2656(c), 2657(a)(b), (f)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(7)                            3323(b)
    7303<\XREFTXT>26 USC Sec. 7303<\XREF>(8)                            3793(a)(2)
    7304<\XREFTXT>26 USC Sec. 7304<\XREF>                               3326
    7321<\XREFTXT>26 USC Sec. 7321<\XREF>                               3720(b)
    7322<\XREFTXT>26 USC Sec. 7322<\XREF>                               3721
    7323<\XREFTXT>26 USC Sec. 7323<\XREF>(a)                            3723(a)
    7323<\XREFTXT>26 USC Sec. 7323<\XREF>(b)                            3723(b)
    7323<\XREFTXT>26 USC Sec. 7323<\XREF>(c)                            3723(c)
    7324<\XREFTXT>26 USC Sec. 7324<\XREF>                               3722
    7325<\XREFTXT>26 USC Sec. 7325<\XREF>                               3724
    7326<\XREFTXT>26 USC Sec. 7326<\XREF>
    7327<\XREFTXT>26 USC Sec. 7327<\XREF>                               3726
    7328<\XREFTXT>26 USC Sec. 7328<\XREF>                               2657
    7329<\XREFTXT>26 USC Sec. 7329<\XREF>
    7341<\XREFTXT>26 USC Sec. 7341<\XREF>(a)                            3324(a)
    7341<\XREFTXT>26 USC Sec. 7341<\XREF>(b)                            3324(b)
    7341<\XREFTXT>26 USC Sec. 7341<\XREF>(c)                            3324(c)
    7342<\XREFTXT>26 USC Sec. 7342<\XREF>                               3601(b)
    7343<\XREFTXT>26 USC Sec. 7343<\XREF>                               145(d), 894(b)(2)(D), 1718(d),
                                        1821(a)(4), 2557(b)(8), 2707(d),
                                        3228, 3710(c), 3793(b)(2)
    7344<\XREFTXT>26 USC Sec. 7344<\XREF>                               4048
    7401<\XREFTXT>26 USC Sec. 7401<\XREF>                               3740
    7402<\XREFTXT>26 USC Sec. 7402<\XREF>(a)                            3800
    7402<\XREFTXT>26 USC Sec. 7402<\XREF>(b)                            3633
    7402<\XREFTXT>26 USC Sec. 7402<\XREF>(c)                            4042
    7402<\XREFTXT>26 USC Sec. 7402<\XREF>(d)                            3992, 3995(c)
    7402<\XREFTXT>26 USC Sec. 7402<\XREF>(e)
    7403<\XREFTXT>26 USC Sec. 7403<\XREF>(a)                            3678(a)
    7403<\XREFTXT>26 USC Sec. 7403<\XREF>(b)                            3678(b)
    7403<\XREFTXT>26 USC Sec. 7403<\XREF>(c)                            3678(c)
    7403<\XREFTXT>26 USC Sec. 7403<\XREF>(d)                            3678(d)
    7404<\XREFTXT>26 USC Sec. 7404<\XREF>                               826(a)
    7405<\XREFTXT>26 USC Sec. 7405<\XREF>(a)                            3746(a)
    7405<\XREFTXT>26 USC Sec. 7405<\XREF>(b)                            3746(b)
    7405<\XREFTXT>26 USC Sec. 7405<\XREF>(c)
    7405<\XREFTXT>26 USC Sec. 7405<\XREF>(d)
    7406<\XREFTXT>26 USC Sec. 7406<\XREF>                               3747
    7407<\XREFTXT>26 USC Sec. 7407<\XREF>
    7421<\XREFTXT>26 USC Sec. 7421<\XREF>(a)                            3653(a)
    7421<\XREFTXT>26 USC Sec. 7421<\XREF>(b)                            3653(b)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(a)                            3772(a)(1)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(b)                            3772(b)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(c)                            3772(d)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(d)                            3772(e)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(e)
    7422<\XREFTXT>26 USC Sec. 7422<\XREF>(f)
    7423<\XREFTXT>26 USC Sec. 7423<\XREF>(1)                            3770(b)(1)
    7423<\XREFTXT>26 USC Sec. 7423<\XREF>(2)                            3770(b)(2)
    7424<\XREFTXT>26 USC Sec. 7424<\XREF>(a)(1)                         3679(a)(1)
    7424<\XREFTXT>26 USC Sec. 7424<\XREF>(a)(2)                         3679(a)(2)
    7424<\XREFTXT>26 USC Sec. 7424<\XREF>(a)(3)                         3679(a)(3)
    7424<\XREFTXT>26 USC Sec. 7424<\XREF>(b)                            3679(c)
    7424<\XREFTXT>26 USC Sec. 7424<\XREF>(c)                            3679(d)
    7425<\XREFTXT>26 USC Sec. 7425<\XREF>
    7441<\XREFTXT>26 USC Sec. 7441<\XREF>                               1100
    7442<\XREFTXT>26 USC Sec. 7442<\XREF>                               1101
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(a)                            1102(a)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(b)                            1102(b)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(c)                            1102(c)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(d)                            1102(d)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(e)                            1102(e)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(f)                            1102(f)
    7443<\XREFTXT>26 USC Sec. 7443<\XREF>(g)                            1102(g)
    7444<\XREFTXT>26 USC Sec. 7444<\XREF>(a)                            1103(a)
    7444<\XREFTXT>26 USC Sec. 7444<\XREF>(b)                            1103(b)
    7444<\XREFTXT>26 USC Sec. 7444<\XREF>(c)                            1103(c)
    7444<\XREFTXT>26 USC Sec. 7444<\XREF>(d)                            1103(d)
    7445<\XREFTXT>26 USC Sec. 7445<\XREF>                               1104
    7446<\XREFTXT>26 USC Sec. 7446<\XREF>                               1105
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(a)                            1106(a)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(b)                            1106(b)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(c)                            1106(c)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(d)                            1106(d)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(e)                            1106(e)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(f)                            1106(f)
    7447<\XREFTXT>26 USC Sec. 7447<\XREF>(g)                            1106(g)
    7451<\XREFTXT>26 USC Sec. 7451<\XREF>                               1110
    7452<\XREFTXT>26 USC Sec. 7452<\XREF>                               504(b), R.A. 1942
    7453<\XREFTXT>26 USC Sec. 7453<\XREF>                               1111
    7454<\XREFTXT>26 USC Sec. 7454<\XREF>(a)                            1112
    7454<\XREFTXT>26 USC Sec. 7454<\XREF>(b)
    7455<\XREFTXT>26 USC Sec. 7455<\XREF>                               1113
    7456<\XREFTXT>26 USC Sec. 7456<\XREF>(a)                            1114
    7456<\XREFTXT>26 USC Sec. 7456<\XREF>(b)
    7456<\XREFTXT>26 USC Sec. 7456<\XREF>(c)                            1114(b)
    7457<\XREFTXT>26 USC Sec. 7457<\XREF>(a)                            1115(a)
    7457<\XREFTXT>26 USC Sec. 7457<\XREF>(b)                            1115(b)
    7458<\XREFTXT>26 USC Sec. 7458<\XREF>                               1116
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(a)                            1117(a)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(b)                            1117(b)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(c)                            1117(c)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(d)                            1117(d)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(e)                            1117(e)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(f)                            1117(f)
    7459<\XREFTXT>26 USC Sec. 7459<\XREF>(g)
    7460<\XREFTXT>26 USC Sec. 7460<\XREF>(a)                            1118(a)
    7460<\XREFTXT>26 USC Sec. 7460<\XREF>(b)                            1118(b)
    7461<\XREFTXT>26 USC Sec. 7461<\XREF>                               1120
    7462<\XREFTXT>26 USC Sec. 7462<\XREF>                               1121
    7463<\XREFTXT>26 USC Sec. 7463<\XREF>
    7471<\XREFTXT>26 USC Sec. 7471<\XREF>(a)                            1130(a)
    7471<\XREFTXT>26 USC Sec. 7471<\XREF>(b)                            1130(b)
    7471<\XREFTXT>26 USC Sec. 7471<\XREF>(c)
    7472<\XREFTXT>26 USC Sec. 7472<\XREF>                               1131
    7473<\XREFTXT>26 USC Sec. 7473<\XREF>                               1132
    7474<\XREFTXT>26 USC Sec. 7474<\XREF>                               1133
    7481<\XREFTXT>26 USC Sec. 7481<\XREF>                               1140
    7482<\XREFTXT>26 USC Sec. 7482<\XREF>(a)                            1141(a)
    7482<\XREFTXT>26 USC Sec. 7482<\XREF>(b)                            1141(b)
    7482<\XREFTXT>26 USC Sec. 7482<\XREF>(c)                            1141(c)
    7483<\XREFTXT>26 USC Sec. 7483<\XREF>                               1142
    7484<\XREFTXT>26 USC Sec. 7484<\XREF>                               1143
    7485<\XREFTXT>26 USC Sec. 7485<\XREF>(a)                            1145
    7485<\XREFTXT>26 USC Sec. 7485<\XREF>(b)
    7486<\XREFTXT>26 USC Sec. 7486<\XREF>                               1146
    7487<\XREFTXT>26 USC Sec. 7487<\XREF>
    7491<\XREFTXT>26 USC Sec. 7491<\XREF>                               2597
    7492<\XREFTXT>26 USC Sec. 7492<\XREF>                               1925(b)
    7493<\XREFTXT>26 USC Sec. 7493<\XREF>                               1930
    7501<\XREFTXT>26 USC Sec. 7501<\XREF>(a)                            3661
    7501<\XREFTXT>26 USC Sec. 7501<\XREF>(b)
    7502<\XREFTXT>26 USC Sec. 7502<\XREF>
    7503<\XREFTXT>26 USC Sec. 7503<\XREF>
    7504<\XREFTXT>26 USC Sec. 7504<\XREF>
    7505<\XREFTXT>26 USC Sec. 7505<\XREF>(a)                            3695(b)
    7505<\XREFTXT>26 USC Sec. 7505<\XREF>(b)                            3695(c)
    7506<\XREFTXT>26 USC Sec. 7506<\XREF>(a)                            3795(a)
    7506<\XREFTXT>26 USC Sec. 7506<\XREF>(b)                            3795(b)
    7506<\XREFTXT>26 USC Sec. 7506<\XREF>(c)                            3795(c)
    7506<\XREFTXT>26 USC Sec. 7506<\XREF>(d)                            3795(d)
    7507<\XREFTXT>26 USC Sec. 7507<\XREF>(a)                            3798(a)
    7507<\XREFTXT>26 USC Sec. 7507<\XREF>(b)                            3798(b)
    7507<\XREFTXT>26 USC Sec. 7507<\XREF>(c)                            3798(c)
    7507<\XREFTXT>26 USC Sec. 7507<\XREF>(d)                            3798(d)
    7508<\XREFTXT>26 USC Sec. 7508<\XREF>(a)                            3804(a)
    7508<\XREFTXT>26 USC Sec. 7508<\XREF>(b)                            3804(d)
    7509<\XREFTXT>26 USC Sec. 7509<\XREF>                               1424
    7510<\XREFTXT>26 USC Sec. 7510<\XREF>                               3331
    7511<\XREFTXT>26 USC Sec. 7511<\XREF>                               3802
    7601<\XREFTXT>26 USC Sec. 7601<\XREF>(a)                            3600
    7601<\XREFTXT>26 USC Sec. 7601<\XREF>(b)
    7602<\XREFTXT>26 USC Sec. 7602<\XREF>                               3614, 3615(a), (b), (c);
                                        3632(a)(1)
    7603<\XREFTXT>26 USC Sec. 7603<\XREF>                               3615(d)
    7604<\XREFTXT>26 USC Sec. 7604<\XREF>(a)                            3633(a)
    7604<\XREFTXT>26 USC Sec. 7604<\XREF>(b)                            3615(e)
    7604<\XREFTXT>26 USC Sec. 7604<\XREF>(c)
    7605<\XREFTXT>26 USC Sec. 7605<\XREF>(a)                            3614, 3615
    7605<\XREFTXT>26 USC Sec. 7605<\XREF>(b)                            3631
    7606<\XREFTXT>26 USC Sec. 7606<\XREF>(a)                            3601(a)(1)
    7606<\XREFTXT>26 USC Sec. 7606<\XREF>(b)                            3601(a)(2)
    7606<\XREFTXT>26 USC Sec. 7606<\XREF>(c)
    7607<\XREFTXT>26 USC Sec. 7607<\XREF>
    7621<\XREFTXT>26 USC Sec. 7621<\XREF>                               3650
    7622<\XREFTXT>26 USC Sec. 7622<\XREF>(a)                            3632(a)
    3622<\XREFTXT>26 USC Sec. 3622<\XREF>(b)                            3632(b)
    7623<\XREFTXT>26 USC Sec. 7623<\XREF>                               3792
    7641<\XREFTXT>26 USC Sec. 7641<\XREF>                               2302(c), 2322(c), 2352(c),
                                        2569(d)(4), 2653(b)
    7651<\XREFTXT>26 USC Sec. 7651<\XREF>(2)(A)                         3811
    7652<\XREFTXT>26 USC Sec. 7652<\XREF>(a)(1)                         3360(a)
    7652<\XREFTXT>26 USC Sec. 7652<\XREF>(a)(2)                         3360(b)
    7652<\XREFTXT>26 USC Sec. 7652<\XREF>(a)(3)                         3360(c)
    7652<\XREFTXT>26 USC Sec. 7652<\XREF>(b)(1)                         3350(a)
    7652<\XREFTXT>26 USC Sec. 7652<\XREF>(b)(2)                         3350(b)
    7653<\XREFTXT>26 USC Sec. 7653<\XREF>(a)(1)                         3361(a)
    7653<\XREFTXT>26 USC Sec. 7653<\XREF>(a)(2)                         3351(a)
    7653<\XREFTXT>26 USC Sec. 7653<\XREF>(b)                            3351(b), 3361(b)
    7653<\XREFTXT>26 USC Sec. 7653<\XREF>(c)                            3351(c), 3361(c)
    7653<\XREFTXT>26 USC Sec. 7653<\XREF>(d)
    7654<\XREFTXT>26 USC Sec. 7654<\XREF>                               2483
    7655<\XREFTXT>26 USC Sec. 7655<\XREF>
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(1)                         1426(f), 1532(i), 1607(k), 1805,
                                        1931(b), 2733(i), 3228(a),
                                        3238(a), 3507(a), 3797(a)(1)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(2)                         3797(a)(2)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(3)                         3797(a)(3)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(4)                         3797(a)(4)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(5)                         3797(a)(5)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(6)                         3797(a)(6)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(7)                         3797(a)(7)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(8)                         3797(a)(8)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(9)                         3797(a)(9)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(10)                        3797(a)(10)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(11)                        3797(a)(11)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(12)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(13)                        3797(a)(12)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(14)                        3797(a)(14)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(15)                        3797(a)(15)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(16)                        3797(a)(16)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(17)                        3797(a)(17)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(18)                        3797(a)(18)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(19)                        3797(a)(19)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(20)                        3797(a)(20)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(21)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(22)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(23)                        48(a)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(24)                        48(b)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(25)                        48(c)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(26)                        48(d)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(27)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(a)(28)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(b)                            3797(b)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(c)(1)                         3797(c)
    7701<\XREFTXT>26 USC Sec. 7701<\XREF>(c)(2)
    7801<\XREFTXT>26 USC Sec. 7801<\XREF>(a)                            Reorg. Plan No. 26 of 1950
    7801<\XREFTXT>26 USC Sec. 7801<\XREF>(b)                            3930(a), 3931
    7801<\XREFTXT>26 USC Sec. 7801<\XREF>(c)                            3932
    7802<\XREFTXT>26 USC Sec. 7802<\XREF>                               3900
    7803<\XREFTXT>26 USC Sec. 7803<\XREF>(a)                            3920, 3921, 4000, 4041(a)
    7803<\XREFTXT>26 USC Sec. 7803<\XREF>(b)(1)                         4040
    7803<\XREFTXT>26 USC Sec. 7803<\XREF>(b)(2)                         3901(b)
    7803<\XREFTXT>26 USC Sec. 7803<\XREF>(c)                            3360(b)(2)(B), 3943, 3992, 4010
    7803<\XREFTXT>26 USC Sec. 7803<\XREF>(d)                            3975, 3976, 3977, 3978
    7804<\XREFTXT>26 USC Sec. 7804<\XREF>(a)                            616 R.A. 1951
    7804<\XREFTXT>26 USC Sec. 7804<\XREF>(b)                            3, P.L. 567 (82d Cong.)
    7805<\XREFTXT>26 USC Sec. 7805<\XREF>(a)                            62, 3791(a)
    7805<\XREFTXT>26 USC Sec. 7805<\XREF>(b)                            3791(b)
    7805<\XREFTXT>26 USC Sec. 7805<\XREF>(c)                            3901(a)(2)
    7806<\XREFTXT>26 USC Sec. 7806<\XREF>(a)                            2
    7806<\XREFTXT>26 USC Sec. 7806<\XREF>(b)                            Ch. 1, Sec. 6, P.L. 1
    7807<\XREFTXT>26 USC Sec. 7807<\XREF>(a)
    7807<\XREFTXT>26 USC Sec. 7807<\XREF>(b)
    7808<\XREFTXT>26 USC Sec. 7808<\XREF>                               3970
    7809<\XREFTXT>26 USC Sec. 7809<\XREF>(a)                            2480, 3971(a)
    7809<\XREFTXT>26 USC Sec. 7809<\XREF>(b)                            3971(b)
    7809<\XREFTXT>26 USC Sec. 7809<\XREF>(b)(1)                         3971(b)(1)
    7809<\XREFTXT>26 USC Sec. 7809<\XREF>(b)(2)                         3971(b)(2)
    7809<\XREFTXT>26 USC Sec. 7809<\XREF>(b)(3)                         3971(b)(3)
    7851<\XREFTXT>26 USC Sec. 7851<\XREF>(a)                            See 26 U.S.C. 3, 4
    7851<\XREFTXT>26 USC Sec. 7851<\XREF>(b)                            See 26 U.S.C. 4(b)
    7851<\XREFTXT>26 USC Sec. 7851<\XREF>(c)                            See 26 U.S.C. 4(c)
    7851<\XREFTXT>26 USC Sec. 7851<\XREF>(d)                            See 26 U.S.C. 4(d)
    7852<\XREFTXT>26 USC Sec. 7852<\XREF>(a)                            3803
    7852<\XREFTXT>26 USC Sec. 7852<\XREF>(b)                            See 26 U.S.C. 4(a), 5, 7
    7852<\XREFTXT>26 USC Sec. 7852<\XREF>(c)
    7852<\XREFTXT>26 USC Sec. 7852<\XREF>(d)                            108 R.A. 1941; 109 R.A. 1942; 136
                                        R.A. 1943; 214 R.A. 1950; 615
                                        R.A. 1951; See 22(b)(7)
    8001<\XREFTXT>26 USC Sec. 8001<\XREF>                               5000
    8002<\XREFTXT>26 USC Sec. 8002<\XREF>                               5001
    8003<\XREFTXT>26 USC Sec. 8003<\XREF>                               5002
    8004<\XREFTXT>26 USC Sec. 8004<\XREF>                               5003
    8005<\XREFTXT>26 USC Sec. 8005<\XREF>                               5004
    8021<\XREFTXT>26 USC Sec. 8021<\XREF>                               5010
    8022<\XREFTXT>26 USC Sec. 8022<\XREF>                               5011
    8023<\XREFTXT>26 USC Sec. 8023<\XREF>                               5012
                     -------------------------------
      An Act to revise the internal revenue laws of the United States
      Be it enacted by the Senate and House of Representatives of the
    United States of America in Congress assembled, That
    (a) Citation
      (1) The provisions of this Act set forth under the heading
    "Internal Revenue Title" may be cited as the "Internal Revenue
    Code of 1986 [formerly I.R.C. 1954]".
      (2) The Internal Revenue Code enacted on February 10, 1939, as
    amended, may be cited as the "Internal Revenue Code of 1939".
    (b) Publication
      This Act shall be published as volume 68A of the United States
    Statutes at Large, with a comprehensive table of contents and an
    appendix; but without an index or marginal references.  The date of
    enactment, bill number, public law number, and chapter number,
    shall be printed as a headnote.
    (c) Cross reference
      For saving provisions, effective date provisions, and other
    related provisions, see chapter 80 (sec. 7801 and following) of the
    Internal Revenue Code of 1986.
    (d) Enactment of Internal Revenue Title into law
      The Internal Revenue Title referred to in subsection (a)(1) is as
    follows: * * *.
    (Aug. 16, 1954, ch. 736, 68A Stat. 3; Oct. 22, 1986, Pub. L.
    99-514, Sec. 2, 100 Stat. 2095.)
                                 AMENDMENTS
      1986 - Subsecs. (a)(1), (c). Pub. L. 99-514 substituted
    "Internal Revenue Code of 1986" for "Internal Revenue Code of
    1954".
         REDESIGNATION OF INTERNAL REVENUE CODE OF 1954; REFERENCES
      Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
    that:
      "(a) Redesignation of 1954 Code. - The Internal Revenue Title
    enacted August 16, 1954, as heretofore, hereby, or hereafter
    amended, may be cited as the 'Internal Revenue Code of 1986'.
      "(b) References in Laws, Etc. - Except when inappropriate, any
    reference in any law, Executive order, or other document -
        "(1) to the Internal Revenue Code of 1954 shall include a
      reference to the Internal Revenue Code of 1986, and
        "(2) to the Internal Revenue Code of 1986 shall include a
      reference to the provisions of law formerly known as the Internal
      Revenue Code of 1954."
                           INTERNAL REVENUE TITLE
    Subtitle
    A<\XREFTXT>26 USC, Subtitle A<\XREF>. Income taxes.
    B<\XREFTXT>26 USC, Subtitle B<\XREF>. Estate and gift taxes.
    C<\XREFTXT>26 USC, Subtitle C<\XREF>. Employment taxes.
    D<\XREFTXT>26 USC, Subtitle D<\XREF>. Miscellaneous excise taxes.
    E<\XREFTXT>26 USC, Subtitle E<\XREF>. Alcohol, tobacco, and certain other excise taxes.
    F<\XREFTXT>26 USC, Subtitle F<\XREF>. Procedure and administration.
    G<\XREFTXT>26 USC, Subtitle G<\XREF>. The Joint Committee on Taxation.
    H<\XREFTXT>26 USC, Subtitle H<\XREF>. Financing of Presidential election campaigns.
    I<\XREFTXT>26 USC, Subtitle I<\XREF>. Trust Fund Code.
    J<\XREFTXT>26 USC, Subtitle J<\XREF>. Coal industry health benefits. [FN]1[/FN]
     [fntext][FN]1[/FN] Editorially supplied.  Subtitle J added by Pub. L.[/fntext]
       102-486 without corresponding amendment of title analysis.
    K<\XREFTXT>26 USC, Subtitle K<\XREF>. Group health plan requirements.
                                 AMENDMENTS
      1997 - Pub. L. 105-34, title XV, Sec. 1531(b)(3), Aug. 5, 1997,
    111 Stat. 1085, added subtitle K heading "Group health plan
    requirements" and struck out former subtitle K heading "Group
    health plan portability, access, and renewability requirements".
      1996 - Pub. L. 104-191, title IV, Sec. 401(b), Aug. 21, 1996, 110
    Stat. 2082, added subtitle K heading "Group health plan
    portability, access, and renewability requirements".
      1982 - Pub. L. 97-248, title III, Sec. 307(b)(2), 308(a), Sept.
    3, 1982, 96 Stat. 590, 591, provided that, applicable to payments
    of interest, dividends, and patronage dividends paid or credited
    after June 30, 1983, subtitle C heading is amended to read
    "Employment taxes and collection of income tax at source".
    Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
    Stat. 369, repealed subtitle A (Sec. 301-308) of title III of Pub.
    L. 97-248 as of the close of June 30, 1983, and provided that the
    Internal Revenue Code of 1954 (now 1986) (this title) shall be
    applied and administered (subject to certain exceptions) as if such
    subtitle A (and the amendments made by such subtitle A) had not
    been enacted.
      1981 - Pub. L. 97-119, title I, Sec. 103(c)(2), Dec. 29, 1981, 95
    Stat. 1638, added subtitle I heading "Trust Fund Code".
      1976 - Pub. L. 94-455, title XIX, Sec. 1907(b)(2), Oct. 4, 1976,
    90 Stat. 1836, substituted in subtitle G heading "The Joint
    Committee on Taxation" for "The Joint Committee on Internal
    Revenue Taxation".
      1974 - Pub. L. 93-443, title IV, Sec. 408(a), Oct. 15, 1974, 88
    Stat. 1297, added subtitle H heading "Financing of Presidential
    election campaigns".





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