Admin. Code Cross References

25 USC 1912 25 USC 1912     DCF 54.05 (1) (c), (3) (b), (4), (5) (b) 3.

25 USC 1915 25 USC 1915     DCF 54.05 (5) (a) 1., (b) 1. (intro.), (e)

25 USC 1922 25 USC 1922     DCF 54.05 (5) (b) 2.

25 USC 1963 25 USC 1963     DCF 54.05 (2), (6) (intro.)

26 USC 3 26 USC 3     KB 1.10 (2)

26 USC 13 26 USC 13     Tax 11.04 (1m) (a) 12.

26 USC 32 26 USC 32     DCF 101.09 (4) (c) 2.

26 USC 41 26 USC 41     Tax 2.61 (10) (d), Tax 11.20 (1) (h)

26 USC 103 26 USC 103     Tax 3.095 (4) (a) 7., (5) (a) 4.

26 USC 106 26 USC 106     ETF 60.60 (2) (h)

26 USC 151 26 USC 151     DCF 150.02 (9), (12)

26 USC 152 26 USC 152     TCS 10.03 (3) (b), (c)

26 USC 163 26 USC 163     Tax 3.01 (3) (c) (intro.)

26 USC 165 26 USC 165     Tax 2.98 (1) (b)

26 USC 166 26 USC 166     Tax 11.30 (2) (a), Tax 11.555 (6) (c) 1.

26 USC 170 26 USC 170     AB 1.02 (7), AB 1.04 (1) (a), (b), Ins 2.45 (3) (a), Tax 2.61 (6) (d) 3.

26 USC 265 26 USC 265     Tax 2.61 (6) (h) 2.

26 USC 267 26 USC 267     Tax 2.39 (5) (c) 3., Tax 2.48 (2) (a) 3., Tax 2.62 (2) (a) 1., (e) 3., Tax 3.01 (2) (c), (m)

26 USC 269B 26 USC 269B     Tax 2.61 (3) (d) 2.

26 USC 318 26 USC 318     Tax 2.61 (3) (a) (intro.), 1., Tax 3.01 (2) (m)

26 USC 368 26 USC 368     Ins 6.41 (4) (d) 3., Tax 3.01 (4) (d) 3.

26 USC 381 26 USC 381     Tax 2.61 (9) (i) 2.

26 USC 382 26 USC 382     Tax 2.61 (9) (i) 1.

26 USC 401 26 USC 401     DFI-SB 17.14 (2), DFI-SB 21.01 (13), DFI-SB 22.01 (20), DFI-SL 17.14 (2), ETF 20.07 (3), (5), ETF 20.17 (4) (b) 3. b., ETF 60.53 (2) (e) 1. c., (f), (g), Ins 2.07 (2) (f), Ins 2.19 (4) (a) 7. b., Tax 2.39 (5) (c) 1.

26 USC 403 26 USC 403     ETF 20.17 (1) (c) 3. a., (4) (b) 3. b., Ins 2.07 (2) (f), Ins 2.15 (3) (b) 5., Ins 2.16 (2) (b) 8., Ins 2.19 (4) (a) 7. b., Tax 2.94 (1) (a)

26 USC 408 26 USC 408     Ins 2.13 (8) (c) 1. b., Ins 2.15 (3) (b) 6., Ins 2.19 (4) (a) 7. b.

26 USC 414 26 USC 414     ETF 10.12 (5) (a) 2., Ins 2.07 (2) (f), Ins 2.19 (4) (a) 7. c.

26 USC 415 26 USC 415     ETF 10.01 (3i), ETF 20.12 (7) (a), ETF 20.35 (8) (a), (b), (c) (intro.), 1. a., b., 2. a., b., 3., (d) 2. (intro.), a., b.

26 USC 423 26 USC 423     Ins 6.41 (4) (b) 4. b.

26 USC 424 26 USC 424     Ins 6.41 (4) (b) 4. b.

26 USC 442 26 USC 442     Ins 6.41 (4) (b) 4. b.

26 USC 457 26 USC 457     Adm 95.03 (8), Adm 95.12 (1) (a), ETF 70.02 (11), ETF 70.07 (3), ETF 70.10 (1) (a), Ins 2.07 (2) (f), Ins 2.19 (4) (a) 7. c.

26 USC 482 26 USC 482     Tax 2.61 (6) (h) 2.

26 USC 501 26 USC 501     AB 1.02 (7), AB 1.04 (1) (a), (b), (c), ATCP 52.02 (2), ATCP 75.04 (17) (b), (35) (b), ATCP 75.063 (6), (7), ATCP 161.24 (2), DFI-Sec 1.02 (11) (a), (b), DHS 101.03 (107), DWD 110.05 (intro.), Ins 2.19 (4) (a) 6., Ins 2.45 (3) (a), KB 1.10 (2), NR 45.12 (1) (f) 2., (2) (d), NR 47.82 (2m), NR 47.952 (8), NR 193.03 (40) (intro.), NR 662.200 (7), NR 708.03 (1), SPS 368.30, Tax 11.04 (1m) (a) 9., 12., Tax 11.05 (4) (a) 8., 11., Tax 11.14 (12) (d), Tax 11.19 (6), Tax 11.49 (2) (b), VA 2.07 (3) (d), VA 2.08 (3) (L), (5) (d) 2.

26 USC 503 26 USC 503     ETF 10.85

26 USC 509 26 USC 509     DFI-CCS 11.02 (6)

26 USC 512 26 USC 512     Tax 2.61 (2) (d)

26 USC 529 26 USC 529     DFI-CSP 1.01, DFI-CSP 1.02 (7), (8), (10), (16), (17), (18), DFI-CSP 1.03, DFI-CSP 1.04 (2), DFI-CSP 1.09 (4), (5), DFI-CSP 1.11 (4), DFI-CSP 1.12, DFI-CSP 1.15

26 USC 595 26 USC 595     Tax 2.49 (2) (j), Tax 2.82 (2) (b)

26 USC 707 26 USC 707     Tax 2.62 (2) (a) 1., Tax 3.01 (2) (m)

26 USC 832 26 USC 832     Ins 3.08 (9) (d), Ins 3.09 (3) (g)

26 USC 851 26 USC 851     Tax 2.49 (4) (ze) 1.

26 USC 856 26 USC 856     Tax 3.01 (4) (e) 1. d.

26 USC 861 26 USC 861     Tax 2.61 (4) (c) 1., 2., (6) (h) 2.

26 USC 865 26 USC 865     Tax 2.61 (4) (c) 1., 2., (6) (h) 2.

26 USC 1012 26 USC 1012     NR 440.02 (6)

26 USC 1211 26 USC 1211     Tax 2.61 (6) (c) 3.

26 USC 1212 26 USC 1212     Tax 2.61 (6) (c) 7.

26 USC 1231 26 USC 1231     Tax 2.61 (6) (a) 1.

26 USC 1286 26 USC 1286     Tax 3.095 (4) (a) 6.

26 USC 1362 26 USC 1362     DWD 115.01 (3)

26 USC 1502 26 USC 1502     Tax 2.61 (9) (i) 1., 3.

26 USC 1504 26 USC 1504     Tax 2.49 (4) (ze) 2. d.

26 USC 1563 26 USC 1563     Tax 2.62 (2) (a) 2., (e) 3., Tax 3.01 (2) (c)

26 USC 3121 26 USC 3121     Tax 2.957 (2) (c), (e), Tax 3.05 (2) (b)

26 USC 3301 26 USC 3301     DWD 100.02 (24)

26 USC 3306 26 USC 3306     DWD 101.01

26 USC 3311 26 USC 3311     DWD 100.02 (24)

26 USC 3401 26 USC 3401     DWD 142.02 (2), (3)

26 USC 4051 26 USC 4051     Tax 11.26 (3) (j)

26 USC 6109 26 USC 6109     DWD 142.02 (4)

26 USC 7121 26 USC 7121     Tax 2.105 (4) (a) 1. d.

26 USC 7701 26 USC 7701     Tax 2.60 (2) (g), Tax 2.61 (2) (e), Tax 11.29 (1) (a) 2.

26 USC 7702 26 USC 7702     Ins 3.46 (3) (u) (intro.)

26 USC 7702B 26 USC 7702B     Ins 3.46 (18) (intro.), (a) (intro.), 3., Ins 3.465 (2) (c), (3) (b) 2.

26 USC 7704 26 USC 7704     Tax 2.60 (2) (g), Tax 2.89 (2) (a), (c)

26 USC 9503 26 USC 9503     NR 50.01, NR 50.02, NR 50.21 (1), (3) (c)

26 USC 9511 26 USC 9511     NR 50.01, NR 50.02, NR 50.21 (1), (3) (c)

27 USC 27 27 USC 27     DFI-SB 16.03 (8) (b)

29 USC 80a-1 29 USC 80a-1     Ins 2.13 (4) (a) 4.

29 USC 80a-64 29 USC 80a-64     Ins 2.13 (4) (a) 4.

29 USC 142 29 USC 142     DCF 101.03 (32)

29 USC 201 29 USC 201     DOC 313.17 (2), DWD 270.10 (2) (intro.), ER 8.02 (1), ER 18.02 (2) (b) 6., (3) (c) 1., 3.

29 USC 203 29 USC 203     DWD 274.04 (2) (a) 1.

29 USC 206 29 USC 206     DCF 150.03 (3m), DHS 5.07 (1), DWD 272.085 (1) (a), DWD 295.02 (2) (b) 7.

29 USC 219 29 USC 219     DWD 270.10 (2) (intro.), ER 18.02 (2) (b) 6., (3) (c) 1., 3.

29 USC 621-634 29 USC 621-634     DHS 5.07 (1)

29 USC 651 29 USC 651     NR 673.13 (3) (b) 5., NR 673.33 (3) (b) 5.

29 USC 678 29 USC 678     NR 673.13 (3) (b) 5., NR 673.33 (3) (b) 5.

29 USC 701 29 USC 701     DWD 65.03 (3), DWD 75.03 (1), DWD 80.49 (2)

29 USC 701-709 29 USC 701-709     DHS 5.07 (1)

29 USC 705 29 USC 705     DWD 65.03 (9), (12)

29 USC 721 29 USC 721     DWD 75.03 (13)

29 USC 722 29 USC 722     DWD 75.01

29 USC 794 29 USC 794     DHS 75.14 (4) (a) 3. b., DHS 75.15 (5) (a) 3. b., DHS 75.17 (1) (c) 3., DHS 75.60 (6) (a) 3. b., DHS 106.06 (23)

29 USC 797b 29 USC 797b     DWD 80.49 (2)

29 USC 1001 29 USC 1001     Ins 2.07 (2) (f), Ins 2.13 (7) (e) 2., Ins 2.14 (2) (b) 4., Ins 2.16 (2) (b) 3., Ins 6.62 (1) (b) 1. b.

29 USC 1002 29 USC 1002     Ins 2.15 (3) (b) 5., Ins 2.16 (2) (b) 2., 8., Ins 3.39 (3) (j), Ins 6.62 (1) (b) 1. a.

29 USC 1003 29 USC 1003     ETF 10.12 (5) (a) 2.