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26 USC 15
26 USC 15
  71.06 (2m), 71.275
26 USC 21
26 USC 21
  71.05 (6) (b) 43. (intro.), e., 253.10 (3) (d) 1.
26 USC 32
26 USC 32
  49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 71.07 (9e) (a) (intro.), (ac) (intro.), (af) (intro.), (aj) (intro.), 73.03 (48), 977.02 (3) (c)
26 USC 35
26 USC 35
  49.471 (2m)
26 USC 36B
26 USC 36B
  71.05 (6) (b) 19. a., 35. a., 38. a., 42. a.
26 USC 41
26 USC 41
  71.07 (2dr) (a), (bm), (4k) (b) 1., 2., 3., (4n) (b) 1., 2., 3., 71.28 (4) (ad) 1., 2., 3., (am) 1., (b), (4m) (a), (5) (ad) 1., 2., 3., 71.47 (4) (ad) 1., 2., 3., (am), (b), (4m) (a), (5) (ad) 1., 2., 3., 77.54 (57d) (a) 4.
26 USC 42
26 USC 42
  70.32 (1g)
26 USC 45K
26 USC 45K
  70.111 (18)
26 USC 46
26 USC 46
  71.07 (2di) (e), 71.28 (1di) (e), 71.47 (1di) (e)
26 USC 47
26 USC 47
  44.02 (24), 71.07 (2di) (e), (9m) (a) 1m., 2m., 3., 71.28 (1di) (e), (6) (a) 1m., 2m., 3., 71.47 (1di) (e), (6) (a) 1m., 2m., 3., 87.305 (1) (d), (2) (d)
26 USC 51
26 USC 51
  71.07 (2dj) (am) 1., 2., 3., 4. a., b., 4c., 4e., 4g., 4h., 4i., 4m., 4t., 5., 6., 7., 8., (e) 4., (2dx) (a) 5., 71.28 (1dj) (am) 1., 2., 3., 4. a., b., 4c., 4e., 4g., 4h., 4i., 4m., 4t., 5., 6., 7., 8., (e) 4., (1dx) (a) 5., 71.47 (1dj) (am) 1., 2., 3., 4. a., b., 4c., 4e., 4g., 4h., 4i., 4m., 4t., 5., 6., 7., 8., (e) 4., (1dx) (a) 5., 76.636 (1) (e) 11., 238.30 (4m)
26 USC 55
26 USC 55
  71.08 (1) (a), (d)
26 USC 56
26 USC 56
  71.08 (1) (bm) 1., 2.
26 USC 57
26 USC 57
  71.08 (1) (b)
26 USC 59A
26 USC 59A
  71.45 (2) (a) 5m.
26 USC 61
26 USC 61
  19.42 (7m), 77.53 (1m) (b)
26 USC 62
26 USC 62
  71.05 (6) (a) 23.
26 USC 63
26 USC 63
  71.03 (2) (a) 5., 71.05 (22) (f) 3., 4. c.
26 USC 64
26 USC 64
  40.02 (48m) (e)
26 USC 66
26 USC 66
  71.05 (10) (f), 71.10 (6) (b), (6m) (a)
26 USC 67
26 USC 67
  71.01 (7m), 71.07 (5) (a) 7.
26 USC 72
26 USC 72
  71.83 (1) (a) 6., 632.65 (1) (a)
26 USC 85
26 USC 85
  71.05 (6) (b) 8.
26 USC 86
26 USC 86
  71.05 (6) (b) 21. a., b., c.
26 USC 102
26 USC 102
  71.05 (10) (e)
26 USC 103
26 USC 103
  71.34 (1k) (f), 233.04 (7) (b)
26 USC 105
26 USC 105
  71.05 (6) (b) 4., 71.98 (2)
26 USC 106
26 USC 106
  71.98 (1)
26 USC 108
26 USC 108
  71.10 (7m)
26 USC 117
26 USC 117
  108.02 (26) (c) 13.
26 USC 118
26 USC 118
  71.77 (2m) (intro.), (a), (b), (c)
26 USC 119
26 USC 119
  108.02 (26) (c) 11.
26 USC 120
26 USC 120
  108.02 (26) (c) 9.
26 USC 121
26 USC 121
  71.52 (6)
26 USC 125
26 USC 125
  40.02 (26g) (a), 108.02 (4m) (a), (26) (c) 3., 108.05 (3) (a), 108.21 (1)
26 USC 127
26 USC 127
  71.07 (5r) (c) 2., 71.28 (5r) (c) 2., 71.47 (5r) (c) 2., 108.02 (26) (c) 10.
26 USC 129
26 USC 129
  108.02 (26) (c) 10.
26 USC 131
26 USC 131
  71.52 (6)
26 USC 132
26 USC 132
  40.02 (26g) (b), 40.86 (4), 108.02 (26) (c) 13.
26 USC 141
26 USC 141
  238.10 (1), (2)
26 USC 143
26 USC 143
  45.31 (15), 234.59 (3) (bc) 1., 234.592 (3) (a) 6., 234.60 (5) (a)
26 USC 146
26 USC 146
  238.10 (1), (4)
26 USC 151
26 USC 151
  71.05 (6) (b) 28. (intro.), 49. b., (10) (i) 1., (23) (a) 2., (b) 2., 71.07 (2dd) (a) 5., 71.28 (1dd) (a) 5., 71.47 (1dd) (a) 5., 632.897 (10) (a) 3., 767.511 (1) (b), 767.805 (4) (c), 767.89 (3) (d)
26 USC 152
26 USC 152
  36.27 (2) (a) 3., (cm), 38.22 (6) (b), (c), 71.52 (5), 118.125 (2) (k), 119.25 (2) (b)
26 USC 162
26 USC 162
  71.05 (6) (a) 12., 71.07 (3n) (c), (3p) (c) 1., (3r) (c) 1., (3rm) (c) 1., (3rn) (c) 1., (5n) (a) 3., 4., (6e) (a) 5., (9) (a) 3., 71.28 (3n) (c), (3p) (c) 1., (3r) (c) 1., (3rm) (c) 1., (3rn) (c) 1., (5n) (a) 3., 4., 71.34 (1k) (h), 71.47 (3n) (c), (3p) (c) 1., (3r) (c) 1., (3rm) (c) 1., (3rn) (c) 1., 125.33 (2) (n) 1. (intro.)
26 USC 163
26 USC 163
  71.01 (5s), 71.22 (3m), 71.34 (1e), 71.42 (1t)
26 USC 164
26 USC 164
  71.05 (6) (a) 12., 13., 71.07 (5) (a) 2., 71.21 (5), 71.34 (1k) (ag)
26 USC 165
26 USC 165
  71.05 (6) (a) 10., 71.07 (5) (a) 3.
26 USC 166
26 USC 166
  77.585 (1) (a), 139.362 (1), 139.801 (1)
26 USC 167
26 USC 167
  283.17 (2), 283.53 (3) (e)
26 USC 168
26 USC 168
  71.07 (2di) (e), 71.28 (1di) (e), 71.47 (1di) (e)
26 USC 169
26 USC 169
  283.17 (2), 283.53 (3) (e)
26 USC 170
26 USC 170
  11.01 (2), 19.44 (1) (a) 1., 39.12 (5), 44.20 (3) (a), 48.982 (2e) (f), 71.05 (6) (a) 7., 71.255 (4) (h), 93.73 (1m) (e), 229.848 (1), 232.03 (1), 247.03 (1), 632.65 (1) (a), 701.1107 (1)
26 USC 179
26 USC 179
  71.01 (7r) (c), 71.07 (2di) (a) (intro.), 71.22 (5m) (b), 71.28 (1di) (a) (intro.), 71.34 (1m) (b), 71.47 (1di) (a) (intro.), 71.52 (6), 71.58 (7) (a), 71.98 (4)
26 USC 179A
26 USC 179A
  71.98 (4)
26 USC 179B
26 USC 179B
  71.98 (4)
26 USC 179C
26 USC 179C
  71.98 (4)
26 USC 179D
26 USC 179D
  71.98 (4)
26 USC 179E
26 USC 179E
  71.98 (4)
26 USC 199
26 USC 199
  71.05 (6) (a) 21., 22.
26 USC 212
26 USC 212
  71.34 (1k) (c)
26 USC 213
26 USC 213
  71.07 (5) (a) 15.
26 USC 216
26 USC 216
  71.05 (6) (a) 13., 71.07 (5) (a) 2.
26 USC 217
26 USC 217
  71.05 (6) (a) 18., 71.07 (5) (a) 4., 108.02 (26) (c) 7.
26 USC 219
26 USC 219
  71.52 (6)
26 USC 220
26 USC 220
  71.83 (1) (c), 71.98 (1)
26 USC 221
26 USC 221
  71.07 (6) (a), (am) 1.
26 USC 223
26 USC 223
  40.02 (37m), (37r), 71.83 (1) (ce), 71.98 (1), 632.867 (2) (c)
26 USC 267
26 USC 267
  71.01 (9am), 71.07 (2dL) (aw), (2dm) (a) 4., (5h) (a) 4., 71.10 (1m) (c), 71.22 (9am), 71.25 (8) (d), 71.255 (1) (n), 71.28 (1dL) (aw), (1dm) (a) 4., (5h) (a) 4., 71.30 (2m) (c), 71.34 (1p), 71.42 (4m), 71.47 (1dL) (aw), (1dm) (a) 4., (5h) (a) 4., 71.80 (1m) (c)
26 USC 274
26 USC 274
  108.02 (26) (c) 7.
26 USC 318
26 USC 318
  71.01 (9am), 71.22 (9ad) (c), (9am), 71.34 (1p), 71.42 (4m), 77.51 (13g) (d) 1., 3.
26 USC 368
26 USC 368
  71.80 (23) (a) 1., 77.51 (14g) (g)
26 USC 383
26 USC 383
  71.07 (2dr) (e), 71.28 (4) (e), 71.47 (4) (e), 238.397 (4) (f), 238.3995 (4) (e)
26 USC 401
26 USC 401
  40.02 (31), 40.05 (1) (a) 6., (2r) (b) (intro.), 40.08 (14), 40.19 (5), 40.23 (4) (a), (e) 2., 3., 4., (f) (intro.), (h), (i), 40.285 (5) (b) 2., 40.82 (3), 66.0603 (1m) (b) 2., 108.02 (26) (c) 4. a., 108.05 (7) (a) 2., 215.13 (44), 244.55 (1) (e), 628.347 (8) (b) 2.
26 USC 402
26 USC 402
  40.02 (25g), 71.05 (6) (a) 4.
26 USC 403
26 USC 403
  36.11 (15), 40.02 (18g), 40.285 (4) (a) 2., (5) (a) 2., (b) 2., 40.81 (2), 108.02 (26) (c) 4. b., d., 244.55 (1) (d), 628.347 (8) (b) 2.
26 USC 408
26 USC 408
  49.453 (4) (e) 1. (intro.), a., b., 71.05 (1) (ae) (intro.), 71.98 (1), 108.02 (26) (c) 4. c., 215.13 (44), 244.55 (1) (a), (c), 623.06 (4) (b), (4m), 628.347 (8) (b) 2.
26 USC 408A
26 USC 408A
  49.453 (4) (e) 1. c., 244.55 (1) (b)
26 USC 409A
26 USC 409A
  244.55 (1) (g)
26 USC 414
26 USC 414
  40.02 (15) (d), (e) 2., (22) (e), 40.05 (1) (b) 1., 40.23 (4) (a), 628.347 (8) (b) 3., 632.745 (6) (b) 1.
26 USC 415
26 USC 415
  40.02 (15) (e) 3., 40.05 (2r) (b) (intro.), 40.23 (2m) (b), 40.31 (1), 40.32 (1)
26 USC 422A
26 USC 422A
  71.08 (1) (bm) (intro.)
26 USC 443
26 USC 443
  71.03 (2) (d) 3., 71.05 (5), 71.24 (6) (d), 71.44 (2) (d)
26 USC 457
26 USC 457
  16.25 (2), 40.02 (18g), 40.285 (5) (b) 2., 40.80 (2) (g), 40.82 (3), (4) (a), 244.55 (1) (f), 628.347 (8) (b) 3.
26 USC 464
26 USC 464
  71.01 (7r) (c), 71.05 (6) (a) 10., 71.07 (8r) (a) 6., 71.22 (5m) (b), 71.28 (8r) (a) 5., 71.34 (1m) (b), 71.47 (8r) (a) 5., 93.53 (1) (e)
26 USC 468A
26 USC 468A
  71.22 (7)
26 USC 501
26 USC 501
  23.0955 (1), (2) (a) (intro.), 1., 23.0956 (1) (intro.), (a), 23.0957 (2) (b), 23.0962 (1) (a), 23.0965 (3), 23.097 (1), 23.098 (1) (b), 23.197 (4) (a) 1., 23.295 (2) (b), 26.40 (1c), 27.016 (1) (b), 29.89 (1), 38.50 (1) (e) 1., 39.12 (5), 41.24 (4), 41.41 (7) (L), 42.01 (4) (a), 43.58 (7) (b) 1., 2., 44.20 (3) (a), 46.279 (4m) (a), 48.982 (2e) (f), 49.134 (1) (c), 59.56 (2) (b), 66.0721 (1) (ae), 70.11 (2m), (3m) (c) 3., (4b) (a), (12) (c), (25), (29), (29m), (29p), (34) (a) 3., (40) (a), (43) (intro.), (a), (45) (intro.), (a), (45m), 71.07 (9m) (h), 71.22 (9ad) (b) 1., 71.28 (6) (h), 71.45 (1) (a), 71.47 (6) (h), 77.54 (9a) (i), 77.81 (5), 93.73 (1m) (e), 94.10 (1) (b), 100.173 (2) (b) (intro.), 101.657 (4), 101.862 (6) (b) 1., 101.934 (3), 102.07 (11m), 102.33 (2) (d) 1. c., 103.21 (2), 103.64 (2), 108.02 (15) (j) 5., (19), (26) (c) 4. a., 108.141 (3g) (a) 3. b., 114.002 (16), 118.27 (1), 118.60 (6m) (a) 3., 119.18 (16) (a), 119.23 (6m) (a) 3., 125.33 (2) (h), (j), 134.695 (1) (am), 153.01 (3g) (intro.), (4j) (intro.), 165.40 (5) (c) 2., 169.26 (1), 181.1302 (3) (e), 185.71 (3) (b), 187.40 (2) (intro.), 188.15 (4), 193.735 (1) (intro.), 196.31 (2m), 202.11 (1) (a), (2) (a), 224.71 (1br) (intro.), 229.848 (1), 231.01 (4m) (intro.), (5) (a) (intro.), (5n), (8c) (a), 237.09 (1), 238.045 (1), 250.16 (4), 250.17 (1), (4), 253.15 (1) (e), 281.72 (1), (2) (intro.), (a), 289.645 (4) (b) (intro.), 292.11 (9) (e) 1s., 303.10 (3) (c), 341.14 (9) (c), (10) (c), 422.403 (4), 422.501 (2) (b) 3., 440.03 (2), 551.102 (11) (i), 632.69 (12) (a) 2. h., 704.90 (5m) (a), 895.442 (1) (b), 944.21 (8) (b) 3. b., 4., 948.11 (4) (b) 3. b., 4.
26 USC 509
26 USC 509
  181.0320 (1) (intro.), (2), 701.1201 (1) (a) (intro.), (2)
26 USC 511
26 USC 511
  70.1105 (1), 70.339 (1) (intro.)
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