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 1563
statutesxref/2021/26 USC 1563
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