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26 USC 509
26 USC 509
  181.0320 (1) (intro.), (2), 701.1201 (1) (a) (intro.), (2)
26 USC 511
26 USC 511
  70.1105 (1), 70.339 (1) (intro.)
26 USC 512
26 USC 512
  71.09 (2), 71.26 (1) (a), 71.29 (1) (c), (9) (c), (10) (c), 71.84 (2) (b)
26 USC 514
26 USC 514
  632.65 (1) (b)
26 USC 515
26 USC 515
  70.1105 (1), 70.339 (1) (intro.)
26 USC 521
26 USC 521
  108.02 (15) (j) 5.
26 USC 529
26 USC 529
  71.05 (6) (a) 26. a., b., (b) 32. am., 32m., 71.98 (11), 224.48 (1) (b), (3) (a), (7m) (c), 224.50 (2) (a), (b), (e), (i), (3) (a) 3., 244.57 (1), 701.0816 (27)
26 USC 529A
26 USC 529A
  16.643 (1), (2), 71.05 (6) (a) 27., (b) 52., 71.07 (5) (a) 9., (11) (c) 1., 177.01 (13b) (c) 1., 177.0203 (intro.), 224.55 (1) (b), (2) (c) 1., 701.0102 (12m), 701.0816 (30)
26 USC 541
26 USC 541
  180.1807 (1) (b)
26 USC 584
26 USC 584
  71.14 (3) (a)
26 USC 611
26 USC 611
  70.375 (1) (b) 1. (intro.)
26 USC 613
26 USC 613
  70.375 (1) (b) 1. (intro.), (4) (em)
26 USC 641
26 USC 641
  71.05 (6) (a) 9., 71.125 (2)
26 USC 664
26 USC 664
  701.0818 (6) (b) 2. b., 701.1107 (1)
26 USC 671
26 USC 671
  701.0505 (1) (a) 2., 701.1319 (1) (a)
26 USC 672
26 USC 672
  701.1319 (2) (g)
26 USC 674
26 USC 674
  701.1302 (6)
26 USC 677
26 USC 677
  701.1319 (1) (a)
26 USC 679
26 USC 679
  701.0505 (1) (a) 2., 701.1319 (1) (a)
26 USC 685
26 USC 685
  71.17 (6)
26 USC 703
26 USC 703
  71.34 (1k) (c)
26 USC 705
26 USC 705
  71.05 (1) (hp), 71.26 (3) (ag) 4., 71.34 (1k) (ai), 71.45 (1) (dn), (2) (a) 24.
26 USC 761
26 USC 761
  71.775 (3) (b)
26 USC 847
26 USC 847
  71.45 (2) (a) 10m.
26 USC 856
26 USC 856
  71.01 (9am), 71.22 (9ad) (b) 3., 5. a., (c), (9am), 71.34 (1p), 71.42 (4m), 71.80 (23) (a) 2.
26 USC 860A
26 USC 860A
  71.26 (1) (f)
26 USC 861
26 USC 861
  71.255 (2) (b), (d) 1., 2., 3.
26 USC 865
26 USC 865
  71.255 (2) (b), (d) 1., 2., 3.
26 USC 871
26 USC 871
  71.52 (1g) (b)
26 USC 911
26 USC 911
  71.05 (22) (f) 3m., 71.07 (6) (a), (am) 2. (intro.)
26 USC 931
26 USC 931
  71.05 (22) (b) 2., 71.07 (6) (a), (am) 2. (intro.)
26 USC 992
26 USC 992
  71.30 (5)
26 USC 1001
26 USC 1001
  71.05 (6) (a) 16., (b) 12.
26 USC 1014
26 USC 1014
  71.05 (10) (e), 71.83 (1) (cf)
26 USC 1016
26 USC 1016
  71.05 (12) (b) (intro.), (c) (intro.)
26 USC 1033
26 USC 1033
  71.52 (6)
26 USC 1034
26 USC 1034
  71.05 (12) (b) (intro.), (c) (intro.), 71.52 (6)
26 USC 1202
26 USC 1202
  71.05 (21), 71.98 (5) (a), (b)
26 USC 1211
26 USC 1211
  71.05 (6) (a) 10., (14), (21), 71.255 (4) (i)
26 USC 1212
26 USC 1212
  71.05 (21)
26 USC 1222
26 USC 1222
  71.255 (4) (i)
26 USC 1231
26 USC 1231
  71.05 (6) (a) 10., 71.255 (4) (i)
26 USC 1274
26 USC 1274
  49.453 (4) (ag) 1. a., 177.0607 (2)
26 USC 1291
26 USC 1291
  71.05 (6) (a) 20.
26 USC 1341
26 USC 1341
  71.07 (1)
26 USC 1361
26 USC 1361
  71.125 (2), 108.02 (26) (b) 5. (intro.), 701.0818 (6) (b) 2. d., 701.1319 (2) (d)
26 USC 1362
26 USC 1362
  71.24 (6) (c), 71.44 (2) (c)
26 USC 1363
26 USC 1363
  71.34 (1k) (ar)
26 USC 1366
26 USC 1366
  71.05 (1) (hp), 71.26 (3) (ag) 4., 71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (ai), (b), (i), 71.36 (1m) (c), 71.45 (1) (dn), (2) (a) 24.
26 USC 1374
26 USC 1374
  71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (i), 71.35
26 USC 1375
26 USC 1375
  71.05 (6) (a) 6., 71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (i)
26 USC 1379
26 USC 1379
  108.02 (26) (b) 5. (intro.)
26 USC 1400N
26 USC 1400N
  66.1103 (2) (k) 22.
26 USC 1400U-3
26 USC 1400U-3
  66.1103 (2) (k) 22.
26 USC 1400Z-1
26 USC 1400Z-1
  71.05 (25m) (a) 3.
26 USC 1400Z-2
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
26 USC 1504
  71.14 (3) (a), (b), 77.54 (49), 450.01 (1p)
26 USC 1563
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
26 USC 2001-2801
  854.30 (1) (intro.)
26 USC 2010
26 USC 2010
  854.30 (1) (a) (intro.)
26 USC 2032A
26 USC 2032A
  244.56 (1)
26 USC 2041
26 USC 2041
  701.0103 (2), 701.0505 (2) (b) 2. a., 702.502 (2), 702.503 (2) (a)
26 USC 2044
26 USC 2044
  701.0819 (2) (c)
26 USC 2056
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
26 USC 2056A
  701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)
26 USC 2503
26 USC 2503
  54.854 (11m), 244.57 (2) (a), 701.0505 (2) (b) 2. b., 701.0814 (4) (c), 701.1319 (2) (c), 702.503 (2) (b)
26 USC 2513
26 USC 2513
  244.57 (2) (a), (b), 701.0505 (2) (b) 2. b., 702.503 (2) (b)
26 USC 2514
26 USC 2514
  701.0103 (2), 701.0505 (2) (b) 2. a., 702.502 (2), 702.503 (2) (a)
26 USC 2518
26 USC 2518
  700.27 (11) (b), 854.13 (12) (b)
26 USC 2523
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
26 USC 2601-2664
  854.30 (1) (intro.)
26 USC 2631
26 USC 2631
  854.30 (1) (a) (intro.)
26 USC 2642
26 USC 2642
  701.1319 (2) (e)
26 USC 2702
26 USC 2702
  701.0818 (6) (b) 2. c.
26 USC 3101
26 USC 3101
  108.02 (26) (c) 5.
26 USC 3121
26 USC 3121
  108.02 (26) (c) 4. e.
26 USC 3301
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
26 USC 3302
  108.23
26 USC 3303
26 USC 3303
  108.18 (3) (c)
26 USC 3304
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
26 USC 3305
  108.16 (9) (a) (intro.), 2.
26 USC 3306
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
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
26 USC 3402
  108.135 (2), 565.30 (4)
26 USC 3507
26 USC 3507
  49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 977.02 (3) (c)
26 USC 3508
26 USC 3508
  71.63 (2)
26 USC 4051
26 USC 4051
  77.51 (12m) (b) 3s., (15b) (b) 3s.
26 USC 4101
26 USC 4101
  78.005 (14), 78.10 (1), 168.01 (4)
26 USC 4105
26 USC 4105
  78.005 (14), 168.01 (4)
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