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
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statutesxref/2021/26 USC 1274
statutesxref/2021/26 USC 1274
section
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