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
  71.34 (1g) (j) 5., (k) 5., (L) 5., (1k) (b), (i), 71.36 (1m) (c)
26 USC 1374
26 USC 1374
  71.34 (1g) (j) 5., (k) 5., (L) 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., (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.
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), 701.0418 (3) (d) 2., 701.0505 (2) (b) 2. b., 701.0814 (4) (c)
26 USC 2513
26 USC 2513
  244.57 (2) (a), (b), 701.0505 (2) (b) 2. b.
26 USC 2514
26 USC 2514
  701.0103 (2), 701.0505 (2) (b) 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 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
  71.05 (6) (b) 47. a., 71.28 (9s) (a) 2., 71.47 (9s) (a) 2., 108.02 (26) (c) 4. e.