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26 USC 871
  71.52 (1g) (b)
26 USC 911
  71.05 (22) (f) 3m., 71.07 (6) (a), (am) 2. (intro.)
26 USC 931
  71.05 (22) (b) 2., 71.07 (6) (a), (am) 2. (intro.)
26 USC 992
  71.30 (5)
26 USC 1001
  71.05 (6) (a) 16., (b) 12.
26 USC 1014
  71.05 (10) (e), 71.83 (1) (cf)
26 USC 1016
  71.05 (12) (b) (intro.), (c) (intro.)
26 USC 1033
  71.52 (6)
26 USC 1034
  71.05 (12) (b) (intro.), (c) (intro.), 71.52 (6)
26 USC 1202
  71.05 (21), 71.98 (5)
26 USC 1211
  71.05 (6) (a) 10., (14), (21), 71.255 (4) (i)
26 USC 1212
  71.05 (21)
26 USC 1222
  71.255 (4) (i)
26 USC 1231
  71.05 (6) (a) 10., 71.255 (4) (i)
26 USC 1274
  49.453 (4) (ag) 1. a., 177.0607 (2)
26 USC 1291
  71.05 (6) (a) 20.
26 USC 1341
  71.07 (1)
26 USC 1361
  71.125 (2), 108.02 (26) (b) 5. (intro.), 701.0818 (6) (b) 2. d.
26 USC 1362
  71.24 (6) (c), 71.44 (2) (c)
26 USC 1363
  71.34 (1k) (ar)
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.
26 USC 1374
  71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (1k) (i), 71.35
26 USC 1375
  71.05 (6) (a) 6., 71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (1k) (i)
26 USC 1379
  108.02 (26) (b) 5. (intro.)
26 USC 1400N
  66.1103 (2) (k) 22.
26 USC 1400U-3
  66.1103 (2) (k) 22.
26 USC 1400Z-1
  71.05 (25m) (a) 3.
26 USC 1400Z-2
  71.05 (25m) (a) 2., 4., (b), 71.34 (1k) (p) 1., 71.45 (2) (a) 21. a., 71.83 (1) (e)
26 USC 1504
  71.14 (3) (a), (b), 77.54 (49), 450.01 (1p)
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
  854.30 (1) (intro.)
26 USC 2010
  854.30 (1) (a) (intro.)
26 USC 2032A
  244.56 (1)
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
  108.02 (26) (c) 4. e.
26 USC 3301
  46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.065 (3m), 108.152 (6) (c), 108.16 (9) (a) (intro.)
26 USC 3302
  108.23
26 USC 3303
  108.18 (3) (c)
26 USC 3304
  108.04 (18) (b), 108.14 (8n) (a), 108.141 (1) (b) 1., (h), 108.142 (1) (h) 1., (i), 108.16 (9) (a) 1., 108.19 (4)
26 USC 3305
  108.16 (9) (a) (intro.), 2.
26 USC 3306
  71.07 (3w) (a) 5m., (3wm) (a) 4., 71.28 (3w) (a) 5m., (3wm) (a) 4., 71.47 (3w) (a) 5m., 108.015, 108.02 (15) (k) 21. (intro.), (26) (b) 4., (c) 16.
26 USC 3311
  46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.065 (3m)
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 4051
  77.51 (12m) (b) 3s., (15b) (b) 3s.
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., 628.347 (1) (ak) 3.
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 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 6225
  71.76 (2) (a), (b)
26 USC 6241
  71.76 (2) (a), (b)
26 USC 6402
  108.16 (6) (L), (6m) (g), (10), 108.22 (1r)
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)
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