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.
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