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26 USC 2041
  701.0103 (2), 701.0505 (2) (b) 2. a.
26 USC 2044
  701.0819 (2) (c)
26 USC 2056
  701.0814 (4) (a), 701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)
26 USC 2056A
  701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)
26 USC 2503
  54.854 (11m), 244.57 (2) (a), 701.0418 (3) (d) 2., 701.0505 (2) (b) 2. b., 701.0814 (4) (c)
26 USC 2513
  244.57 (2) (a), (b), 701.0505 (2) (b) 2. b.
26 USC 2514
  701.0103 (2), 701.0505 (2) (b) 2. a.
26 USC 2518
  700.27 (11) (b), 854.13 (12) (b)
26 USC 2523
  701.0505 (2) (e) 1. a., b., 701.0814 (4) (a), 701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)
26 USC 2601-2664
  854.30 (1) (intro.)
26 USC 2631
  854.30 (1) (a) (intro.)
26 USC 2702
  701.0818 (6) (b) 2. c.
26 USC 3101
  108.02 (26) (c) 5.
26 USC 3121
  71.05 (6) (b) 47. a., 71.28 (9s) (a) 2., 71.47 (9s) (a) 2., 108.02 (26) (c) 4. e.
26 USC 3301
  46.27 (5) (i), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.152 (6) (c), 108.16 (9) (a) (intro.)
26 USC 3302
  108.19 (3)
26 USC 3304
  108.14 (8n) (a), 108.141 (1) (b) 1., (h), 108.142 (1) (h) 1., (i), 108.19 (4)
26 USC 3305
  108.16 (9) (a) (intro.)
26 USC 3306
  71.07 (3w) (a) 5m., 71.28 (3w) (a) 5m., 71.47 (3w) (a) 5m., 108.015, 108.02 (26) (b) 4., (c) 16.
26 USC 3311
  46.27 (5) (i), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1.
26 USC 3402
  108.135 (2), 565.30 (4)
26 USC 3507
  49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 977.02 (3) (c)
26 USC 3508
  71.63 (2)
26 USC 4101
  78.005 (14), 78.10 (1), 168.01 (4)
26 USC 4105
  78.005 (14), 168.01 (4)
26 USC 4481
  340.01 (18g), 341.10 (11), 341.63 (1) (d)
26 USC 4941
  181.0320 (1) (a), 701.1201 (1) (a) 1.
26 USC 4942
  181.0320 (2), 701.1201 (2)
26 USC 4943
  181.0320 (1) (b), 701.1201 (1) (a) 2.
26 USC 4944
  181.0320 (1) (c), 701.1201 (1) (a) 3.
26 USC 4945
  181.0320 (1) (d), 701.1201 (1) (a) 4.
26 USC 4947
  701.1201 (1) (a) (intro.), (b), (2)
26 USC 4973
  71.83 (1) (a) 6.
26 USC 4974
  71.83 (1) (a) 6.
26 USC 4975
  71.83 (1) (a) 6.
26 USC 4980A
  71.83 (1) (a) 6.
26 USC 4980B
  632.745 (8) (a)
26 USC 5000A
  632.885 (1) (af)
26 USC 5051
  125.02 (2d) (a), (2p) (a)
26 USC 5177
  108.145
26 USC 5701
  139.31 (1) (c), (d)
26 USC 5801
  941.28 (4), 941.298 (3) (c)
26 USC 5872
  941.28 (4), 941.298 (3) (c)
26 USC 6011
  71.81 (1) (a)
26 USC 6013
  71.03 (2) (d) 2., (f)
26 USC 6015
  71.10 (6) (a)
26 USC 6033
  202.12 (5) (a) 1.
26 USC 6053
  108.02 (26) (b) 3.
26 USC 6111
  71.81 (7) (a)
26 USC 6166
  72.225 (1)
26 USC 7502
  71.80 (18), 77.61 (14), 78.22 (4), 139.03 (2x) (d), 139.05 (2a), 139.315 (4), 139.38 (5)
26 USC 7508
  71.03 (7) (a), (b), (c), (d), (e), 73.01 (4) (h), 73.03 (34)
26 USC 7508A
  71.03 (7) (f), 71.07 (5) (a) 3., 71.09 (11) (e), 71.24 (7) (b), 71.29 (7) (c), 71.44 (3) (b), 71.775 (4) (bm) 2.
26 USC 7701
  71.02 (1), 71.05 (6) (b) 13. (intro.), 14. (intro.), 48., 48m., 71.07 (6m) (a) 1., 71.20 (1), 71.22 (1k), 71.63 (3) (c), 71.65 (3) (h), 73.03 (50) (d), 77.51 (7) (a) 2., 214.045, 779.97 (2) (c) 1.
26 USC 7702B
  49.45 (31) (b) 2., (e) 1., 71.07 (5) (a) 15.
26 USC 7703
  71.01 (8), 71.07 (5m) (c) 4., (9e) (b)
26 USC 7704
  71.22 (1k), 71.775 (3) (cm)
26 USC 7873
  108.02 (26) (c) 15.
27 USC 203
  125.535 (3) (a) 4.
27 USC 204
  125.535 (3) (a) 4.
28 USC 534
  48.685 (2) (c) 1., 48.88 (2) (am) 1.
28 USC 1251
  16.11 (7) (e)
28 USC 1746
  322.131 (2)
29 USC 1
  93.50 (1) (d)
29 USC 142
  49.141 (1) (L), 49.19 (1) (e)
29 USC 151
  111.18 (2) (b) 1., 895.61 (2) (b) 3.
29 USC 158
  111.18 (2) (a) 1.
29 USC 169
  111.18 (2) (b) 1.
29 USC 186
  103.49 (1) (am)
29 USC 201
  103.67 (2) (intro.), 103.71 (2) (intro.), 104.01 (2) (b) 3., 230.35 (1m) (bt) (intro.)
29 USC 203
  104.01 (2) (b) 3., 5.
29 USC 206
  49.141 (1) (g), 49.195 (3n) (a) 4., 93.50 (1) (d), 104.01 (2) (b) 3., 108.141 (3g) (a) 3. c., 108.225 (1) (e), 767.55 (2) (am) 3.
29 USC 207
  103.025 (2)
29 USC 213
  104.01 (2) (b) 3.
29 USC 219
  103.67 (2) (intro.), 103.71 (2) (intro.), 104.01 (2) (b) 3., 230.35 (1m) (bt) (intro.)
29 USC 553
  101.055 (1)
29 USC 651
  101.055 (1), 103.34 (7) (b) 3.
29 USC 678
  101.055 (1), 103.34 (7) (b) 3.
29 USC 701
  47.02 (1), 102.61 (1), (1g) (b), (c), (1m) (a), 106.57 (2) (b) (intro.)
29 USC 705
  46.96 (1) (ap), (at)
29 USC 706
  47.01 (3m)
29 USC 721
  47.02 (3m) (o)
29 USC 794
  115.997 (5) (c) 2., 119.235 (1)
29 USC 796L
  106.57 (2) (b) (intro.)
29 USC 796f-4
  46.96 (1) (ad), (3m) (am) 1., 2.
29 USC 796i
  47.02 (1)
29 USC 797a
  102.61 (1g) (c)
29 USC 797b
  102.61 (1), (1g) (b), (1m) (a)
29 USC 1001
  49.493 (1) (c), 551.103
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