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26 USC 1232
26 USC 1232
  234.60 (3) (c)
26 USC 1274
26 USC 1274
  49.453 (4) (ag) 1. a.
26 USC 1291
26 USC 1291
  71.05 (6) (a) 20.
26 USC 1341
26 USC 1341
  71.07 (1)
26 USC 1361
26 USC 1361
  71.125 (2), 108.02 (26) (b) 5. (intro.), 701.0818 (6) (b) 2. d.
26 USC 1362
26 USC 1362
  71.24 (6) (c), 71.44 (2) (c)
26 USC 1363
26 USC 1363
  71.34 (1k) (ar)
26 USC 1366
26 USC 1366
  71.34 (1g) (j) 5., (1k) (b), (i), 71.36 (1m) (c)
26 USC 1374
26 USC 1374
  71.34 (1g) (j) 5., (1k) (i), 71.35
26 USC 1375
26 USC 1375
  71.05 (6) (a) 6., 71.34 (1g) (j) 5., (1k) (i)
26 USC 1379
26 USC 1379
  108.02 (26) (b) 5. (intro.)
26 USC 1400N
26 USC 1400N
  66.1103 (2) (k) 22.
26 USC 1400U-3
26 USC 1400U-3
  66.1103 (2) (k) 22.
26 USC 1504
26 USC 1504
  71.14 (3) (a), (b), 77.54 (49), 450.01 (1p)
26 USC 1563
26 USC 1563
  71.01 (9am), 71.22 (9am), 71.255 (1) (n), 71.34 (1p), 71.42 (4m), 108.02 (21s) (a), 108.17 (5)
26 USC 2001-2801
26 USC 2001-2801
  854.30 (1) (intro.)
26 USC 2010
26 USC 2010
  854.30 (1) (a) (intro.)
26 USC 2032A
26 USC 2032A
  244.56 (1)
26 USC 2041
26 USC 2041
  701.0103 (2), 701.0505 (2) (b) 2. a.
26 USC 2044
26 USC 2044
  701.0819 (2) (c)
26 USC 2056
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
26 USC 2056A
  701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)
26 USC 2503
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
26 USC 2513
  244.57 (2) (a), (b), 701.0505 (2) (b) 2. b.
26 USC 2514
26 USC 2514
  701.0103 (2), 701.0505 (2) (b) 2. a.
26 USC 2518
26 USC 2518
  700.27 (11) (b), 854.13 (12) (b)
26 USC 2523
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
26 USC 2601-2664
  854.30 (1) (intro.)
26 USC 2631
26 USC 2631
  854.30 (1) (a) (intro.)
26 USC 2702
26 USC 2702
  701.0818 (6) (b) 2. c.
26 USC 3101
26 USC 3101
  108.02 (26) (c) 5.
26 USC 3121
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
26 USC 3301
  46.27 (5) (i), 46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.152 (6) (c), 108.16 (9) (a) (intro.)
26 USC 3302
26 USC 3302
  108.19 (3)
26 USC 3304
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
26 USC 3305
  108.16 (9) (a) (intro.)
26 USC 3306
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
26 USC 3311
  46.27 (5) (i), 46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1.
26 USC 3402
26 USC 3402
  108.135 (2), 565.30 (4)
26 USC 3507
26 USC 3507
  49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 977.02 (3) (c)
26 USC 3508
26 USC 3508
  71.63 (2)
26 USC 4051
26 USC 4051
  77.51 (12m) (b) 3s., (15b) (b) 3s.
26 USC 4101
26 USC 4101
  78.005 (14), 78.10 (1), 168.01 (4)
26 USC 4105
26 USC 4105
  78.005 (14), 168.01 (4)
26 USC 4481
26 USC 4481
  340.01 (18g), 341.10 (11), 341.63 (1) (d)
26 USC 4941
26 USC 4941
  181.0320 (1) (a), 701.1201 (1) (a) 1.
26 USC 4942
26 USC 4942
  181.0320 (2), 701.1201 (2)
26 USC 4943
26 USC 4943
  181.0320 (1) (b), 701.1201 (1) (a) 2.
26 USC 4944
26 USC 4944
  181.0320 (1) (c), 701.1201 (1) (a) 3.
26 USC 4945
26 USC 4945
  181.0320 (1) (d), 701.1201 (1) (a) 4.
26 USC 4947
26 USC 4947
  701.1201 (1) (a) (intro.), (b), (2)
26 USC 4973
26 USC 4973
  71.83 (1) (a) 6.
26 USC 4974
26 USC 4974
  71.83 (1) (a) 6.
26 USC 4975
26 USC 4975
  71.83 (1) (a) 6.
26 USC 4980A
26 USC 4980A
  71.83 (1) (a) 6.
26 USC 4980B
26 USC 4980B
  632.745 (8) (a)
26 USC 5000A
26 USC 5000A
  632.885 (1) (af)
26 USC 5051
26 USC 5051
  125.02 (2d) (a), (2p) (a)
26 USC 5177
26 USC 5177
  108.145
26 USC 5701
26 USC 5701
  139.31 (1) (c), (d)
26 USC 5801
26 USC 5801
  941.28 (4), 941.298 (3) (c)
26 USC 5872
26 USC 5872
  941.28 (4), 941.298 (3) (c)
26 USC 6011
26 USC 6011
  71.81 (1) (a)
26 USC 6013
26 USC 6013
  71.03 (2) (d) 2., (f)
26 USC 6015
26 USC 6015
  71.10 (6) (a)
26 USC 6033
26 USC 6033
  202.12 (5) (a) 1.
26 USC 6053
26 USC 6053
  108.02 (26) (b) 3.
26 USC 6111
26 USC 6111
  71.81 (7) (a)
26 USC 6166
26 USC 6166
  72.225 (1)
26 USC 6402
26 USC 6402
  108.16 (6) (L), (6m) (g), (10), 108.22 (1r), (8) (b) 1. d.
26 USC 7502
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
26 USC 7508
  71.03 (7) (a), (b), (c), (d), (e), 73.01 (4) (h), 73.03 (34)
26 USC 7508A
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
26 USC 7701
  71.02 (1), 71.05 (6) (b) 13. (intro.), 14. (intro.), 48., 48m., 71.07 (6m) (a) 1., 71.10 (1m) (b), 71.20 (1), 71.22 (1k), 71.30 (2m) (b), 71.63 (3) (c), 71.65 (3) (h), 71.80 (1m) (b), 73.03 (50) (d), 77.51 (7) (a) 2., 214.045, 779.97 (2) (c) 1.
26 USC 7702B
26 USC 7702B
  49.45 (31) (b) 2., (e) 1., 71.07 (5) (a) 15.
26 USC 7703
26 USC 7703
  71.01 (8), 71.07 (5m) (c) 4., (9e) (b)
26 USC 7704
26 USC 7704
  71.22 (1k), 71.775 (3) (cm)
26 USC 7873
26 USC 7873
  108.02 (26) (c) 15.
27 USC 203
27 USC 203
  125.535 (3) (a) 4.
27 USC 204
27 USC 204
  125.535 (3) (a) 4.
28 USC 534
28 USC 534
  48.685 (2) (c) 1., 48.78 (2m) (a) 1., 48.88 (2) (am) 1., 938.78 (2m) (a) 1.
28 USC 1251
28 USC 1251
  16.11 (7) (e)
28 USC 1746
28 USC 1746
  322.131 (2)
29 USC 1
29 USC 1
  93.50 (1) (d)
29 USC 142
29 USC 142
  49.141 (1) (L), 49.19 (1) (e)
29 USC 151
29 USC 151
  111.18 (2) (b) 1., 895.61 (2) (b) 3.
29 USC 158
29 USC 158
  111.18 (2) (a) 1.
29 USC 169
29 USC 169
  111.18 (2) (b) 1.
29 USC 186
29 USC 186
  16.856 (1) (a)
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