26 USC 1366 71.05 (1) (hp),
71.26 (3) (ag) 4.,
71.34 (1g) (j) 5.,
(k) 5.,
(L) 5.,
(m) 5.,
(1k) (ai),
(b),
(i),
71.36 (1m) (c),
71.45 (1) (dn),
(2) (a) 24.
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statutesxref/2021/26 USC 1231
statutesxref/2021/26 USC 1231
section
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