Statutes Cross References

25 USC 2710 25 USC 2710     14.035

25 USC 5304 25 USC 5304     108.02 (17m)

26 USC 1 26 USC 1     71.03 (2) (a) 5., 71.05 (6) (a) 10., (22) (f) 3m., 551.103

26 USC 2 26 USC 2     71.01 (5m)

26 USC 3 26 USC 3     41.41 (7) (L), 70.11 (40) (a)

26 USC 15 26 USC 15     71.06 (2m), 71.275

26 USC 21 26 USC 21     71.05 (6) (b) 43. (intro.), e., 71.07 (9g) (a) 2., (b) 2., (c) 4., 5., 253.10 (3) (d) 1.

26 USC 32 26 USC 32     49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 71.07 (9e) (aj) (intro.), 73.03 (48), (73) (a), 977.02 (3) (c)

26 USC 35 26 USC 35     49.471 (2m)

26 USC 36B 26 USC 36B     71.05 (6) (b) 19. a., 35. a., 38. a., 42. a.

26 USC 41 26 USC 41     71.07 (4k) (b) 1., 2., 3., 4. b., 5. b., 6. b., (4n) (b) 1., 2., 3., 71.28 (4) (ad) 1., 2., 3., 4. b., 5. b., 6. b., (am) 1., (b), (4m) (a), (5) (ad) 1., 2., 3., 71.47 (4) (ad) 1., 2., 3., 4. b., 5. b., 6. b., (am), (b), (4m) (a), (5) (ad) 1., 2., 3., 77.54 (57d) (a) 4.

26 USC 42 26 USC 42     70.32 (1g), 71.07 (8b) (a) 6., 7., (d) 1., 71.28 (8b) (a) 6., 7., (d) 1., 71.47 (8b) (a) 6., 7., (d) 1., 76.639 (1) (f), (g), (4) (a), 234.45 (1) (d), (e), (7), 234.66 (1) (i) 1., 2., (4) (g) 1. c., 234.661 (1) (f) 1., (3) (f) 1. c., 234.662 (1) (i) 1., 2., (3) (g) 1. c.

26 USC 45K 26 USC 45K     70.111 (18)

26 USC 47 26 USC 47     44.02 (24), 71.07 (9m) (a) 1m., 2m., 3., (cn) 4., (i), 71.28 (6) (a) 1m., 2m., 3., (cn) 4., (i), 71.47 (6) (a) 1m., 2m., 3., (cn) 4., (i), 87.305 (1) (d), (2) (d)

26 USC 51 26 USC 51     71.07 (2dx) (a) 5., 71.28 (1dx) (a) 5., 71.47 (1dx) (a) 5., 76.636 (1) (e) 11., 238.30 (4m)

26 USC 55 26 USC 55     71.08 (1) (a)

26 USC 56 26 USC 56     71.08 (1) (bm) 1., 2.

26 USC 57 26 USC 57     71.08 (1) (b)

26 USC 59A 26 USC 59A     71.45 (2) (a) 5m.

26 USC 61 26 USC 61     19.42 (7m), 71.34 (1k) (af) (intro.), (ah), (ai), 77.53 (1m) (b)

26 USC 62 26 USC 62     71.05 (6) (a) 23., 71.07 (6) (am) 1m., 71.98 (6)

26 USC 63 26 USC 63     71.03 (2) (a) 5., 71.05 (22) (f) 3m., 71.07 (11) (a) 1.

26 USC 64 26 USC 64     40.02 (48m) (e)

26 USC 66 26 USC 66     71.05 (10) (f), 71.10 (6) (b), (6m) (a)

26 USC 67 26 USC 67     71.01 (7m), 71.07 (5) (a) 7.

26 USC 72 26 USC 72     71.83 (1) (a) 6., 632.65 (1) (a)

26 USC 85 26 USC 85     71.05 (6) (b) 8.

26 USC 86 26 USC 86     71.05 (6) (b) 21. a., b., c.

26 USC 102 26 USC 102     71.05 (10) (e)

26 USC 103 26 USC 103     71.34 (1k) (f), 233.04 (7) (b)

26 USC 105 26 USC 105     71.98 (2)

26 USC 106 26 USC 106     71.98 (1)

26 USC 108 26 USC 108     71.10 (7m)

26 USC 112 26 USC 112     71.52 (1g) (intro.)

26 USC 117 26 USC 117     108.02 (26) (c) 13.

26 USC 118 26 USC 118     71.77 (2m) (intro.), (a), (b), (c)

26 USC 119 26 USC 119     108.02 (26) (c) 11.

26 USC 121 26 USC 121     71.52 (6)

26 USC 125 26 USC 125     40.02 (26g) (a), 40.86 (1) (intro.), 108.02 (4m) (a), (26) (c) 3., 108.05 (3) (a), 108.21 (1)

26 USC 127 26 USC 127     71.07 (5r) (c) 2., 71.28 (5r) (c) 2., 71.47 (5r) (c) 2., 108.02 (26) (c) 10.

26 USC 129 26 USC 129     108.02 (26) (c) 10.

26 USC 131 26 USC 131     71.52 (6)

26 USC 132 26 USC 132     40.02 (26g) (b), 40.86 (2m), 108.02 (26) (c) 13.

26 USC 141 26 USC 141     238.10 (1), (2)

26 USC 143 26 USC 143     234.59 (3) (bd) 1., 2., 234.592 (3) (a) 6., 234.60 (5) (a)

26 USC 146 26 USC 146     238.10 (1), (4)

26 USC 151 26 USC 151     71.03 (2) (a) 5., 71.05 (23) (a) 2., 632.897 (10) (a) 3., 767.511 (1) (b), 767.804 (3) (c), 767.805 (4) (c), 767.89 (3) (d)

26 USC 152 26 USC 152     36.27 (2) (a) 3., (cm), 38.22 (6) (b), (c), 71.05 (6) (b) 28. (intro.), 49. b., (10) (i) 1., (23) (b) 2., 71.52 (5), 77.68 (1) (f) 2., 118.125 (2) (k), 119.25 (2) (b)

26 USC 162 26 USC 162     71.05 (6) (a) 12., 71.07 (3n) (c), (6e) (a) 5., (9) (a) 3., 71.28 (3n) (c), 71.34 (1k) (h) (intro.), 71.47 (3n) (c), 125.33 (2) (n) 1. (intro.)

26 USC 163 26 USC 163     71.01 (5s), 71.22 (3m), 71.34 (1e), 71.42 (1t)

26 USC 164 26 USC 164     71.05 (6) (a) 12., 13., 71.07 (5) (a) 2., 71.21 (5), 71.34 (1k) (ag), 71.52 (1g) (intro.)

26 USC 165 26 USC 165     71.05 (6) (a) 10., 71.07 (5) (a) 3.

26 USC 166 26 USC 166     77.585 (1) (a), (1g), 139.362 (1), 139.801 (1)

26 USC 167 26 USC 167     283.17 (2) (intro.), 283.53 (3) (e)

26 USC 169 26 USC 169     283.17 (2) (intro.), 283.53 (3) (e)

26 USC 170 26 USC 170     11.0101 (4), 19.44 (1) (a) 1., 39.12 (5), 44.20 (3) (a), 48.982 (2e) (f), 71.05 (6) (a) 7., 71.255 (4) (h), 93.73 (1m) (e), 229.848 (1), 232.03 (1), 247.03 (1), 632.65 (1) (a), 701.1107 (1)

26 USC 179 26 USC 179     71.01 (7r) (c), 71.22 (5m) (b), 71.34 (1m) (b), 71.52 (6), 71.58 (7) (a), 71.98 (4)

26 USC 179A 26 USC 179A     71.98 (4)

26 USC 179B 26 USC 179B     71.98 (4)

26 USC 179C 26 USC 179C     71.98 (4)

26 USC 179D 26 USC 179D     71.98 (4)

26 USC 179E 26 USC 179E     71.98 (4)

26 USC 199 26 USC 199     71.05 (6) (a) 21., 22.

26 USC 212 26 USC 212     71.34 (1k) (c)

26 USC 213 26 USC 213     71.07 (5) (a) 9., 15.

26 USC 216 26 USC 216     71.05 (6) (a) 13., 71.07 (5) (a) 2.

26 USC 217 26 USC 217     71.05 (6) (a) 18., 71.07 (5) (a) 4., 108.02 (26) (c) 7.

26 USC 219 26 USC 219     71.52 (6)

26 USC 220 26 USC 220     71.83 (1) (c), 71.98 (1)

26 USC 221 26 USC 221     71.05 (6) (b) 55., 71.07 (6) (a), 71.98 (11)

26 USC 223 26 USC 223     40.02 (37m), (37r), 71.83 (1) (ce), 71.98 (1), 632.867 (2) (c)

26 USC 267 26 USC 267     71.01 (9am), 71.07 (2dm) (a) 4., 71.10 (1m) (c), 71.22 (9am), 71.25 (8) (d), 71.255 (1) (n), 71.28 (1dm) (a) 4., 71.30 (2m) (c), 71.34 (1p), 71.42 (4m), 71.47 (1dm) (a) 4., 71.80 (1m) (c)

26 USC 274 26 USC 274     108.02 (26) (c) 7.

26 USC 318 26 USC 318     71.01 (9am), 71.22 (9ad) (c), (9am), 71.34 (1p), 71.42 (4m), 77.51 (13g) (d) 1., 3.

26 USC 368 26 USC 368     71.80 (23) (a) 1., 77.51 (14g) (g)

26 USC 383 26 USC 383     71.28 (4) (e), 71.47 (4) (e), 238.397 (4) (f)

26 USC 401 26 USC 401     40.02 (31), (48r), 40.05 (1) (a) 6., (2r) (b) (intro.), 40.08 (14), 40.19 (5), 40.23 (4) (a), (c), (e) 1., 2., 3., 4., (f) (intro.), (h), (i), 40.285 (5) (b) 2., 40.82 (3), 66.0603 (1m) (b) 2., 108.02 (15) (j) 5., (26) (c) 4. a., 108.05 (7) (a) 2., 215.13 (44), 244.55 (1) (e), 628.347 (8) (b) 2., 701.1319 (1) (c), (2) (f)

26 USC 402 26 USC 402     40.02 (25g), 71.05 (6) (a) 4.

26 USC 403 26 USC 403     36.11 (15), 40.02 (18g), 40.285 (4) (a) 2., (5) (a) 2., (b) 2., 40.81 (2), 108.02 (26) (c) 4. b., d., 244.55 (1) (d), 628.347 (8) (b) 2.

26 USC 408 26 USC 408     49.453 (4) (e) 1. (intro.), a., b., 71.05 (6) (b) 54. (intro.), 71.98 (1), (8), 108.02 (26) (c) 4. c., 215.13 (44), 244.55 (1) (a), (c), 623.06 (4) (b), (4m), 628.347 (8) (b) 2.

26 USC 408A 26 USC 408A     49.453 (4) (e) 1. c., 244.55 (1) (b)

26 USC 409A 26 USC 409A     244.55 (1) (g)

26 USC 414 26 USC 414     40.02 (15) (d), (e) 2., (22) (e), 40.05 (1) (a) 7., (b) 1., 40.23 (4) (a), 628.347 (8) (b) 3., 632.745 (6) (b) 1.

26 USC 415 26 USC 415     40.02 (15) (e) 3., 40.05 (2r) (b) (intro.), 40.23 (2m) (b), 40.31 (1), 40.32 (1)

26 USC 422A 26 USC 422A     71.08 (1) (bm) (intro.)

26 USC 443 26 USC 443     71.03 (2) (d) 3., 71.05 (5), 71.24 (6) (d), 71.44 (2) (d)

26 USC 457 26 USC 457     16.25 (2), 40.02 (18g), 40.285 (5) (b) 2., 40.80 (2) (g), 40.82 (3), (4) (a), 244.55 (1) (f), 628.347 (8) (b) 3.

26 USC 464 26 USC 464     71.01 (7r) (c), 71.05 (6) (a) 10., 71.22 (5m) (b), 71.34 (1m) (b)

26 USC 468A 26 USC 468A     71.22 (7)