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
  71.07 (6) (a), (am) 1.
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., (5h) (a) 4., 71.10 (1m) (c), 71.22 (9am), 71.25 (8) (d), 71.255 (1) (n), 71.28 (1dm) (a) 4., (5h) (a) 4., 71.30 (2m) (c), 71.34 (1p), 71.42 (4m), 71.47 (1dm) (a) 4., (5h) (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), 238.3995 (4) (e)
26 USC 401
26 USC 401
  40.02 (31), 40.05 (1) (a) 6., (2r) (b) (intro.), 40.08 (14), 40.19 (5), 40.23 (4) (a), (e) 2., 3., 4., (f) (intro.), (h), (i), 40.285 (5) (b) 2., 40.82 (3), 66.0603 (1m) (b) 2., 108.02 (26) (c) 4. a., 108.05 (7) (a) 2., 215.13 (44), 244.55 (1) (e), 628.347 (8) (b) 2.
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 (1) (ae) (intro.), 71.98 (1), 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) (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)