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1 20 CFR 416.1201(a)(1) 2 20 CFR 416.1201(c)(2) 3 20 CFR 416.1207(b) 4 20 CFR 416.1103 (c) 5 42 U.S.C. § 1396w 6 IC 12-15-41-2 7 20 CFR 416.1103(a)(3) 8 IRS.gov “Some things to know about crowdfunding and taxes” and Publication 525 9 IRS.gov Publication 535 10 20 CFR 416.1208(c) 11 20 CFR 416.1208(c)(4) 12 20 CFR 416.546 13 20 CFR 416.1201(a) and (b) 14 IC 12-7-2-44.6 (2) (c) (ii) 15 IC 12-7-2-44.6 16 IC 12-11-14 17 20 CFR 416.1202 18 IC 12-11-14-1; 26 USC 529A 19 20 CFR 416.1202 (a)(1) 20 20 CFR 416.1160(d) & 405 IAC 2-1-1 21 20 CFR 416.1121 (a) 22 42 USCS 1396r-5 23 405 IAC 2-3-26 24 42 U.S.C. 1396r-5 25 20 CFR 416.1231 (b) 26 IC 30-2-13-12 27 20 CFR 416.1231 (b) 28 IC 30-2-13-12 (b) 29 20 CFR 416.1201 (4) 3020 CFR 416.1201 (b) 31 20 CFR § 416.1230(a); 12-15-2-17(f) 32 20 CFR 416.12; Public Law 95-171 33 760 IAC 2-20-39 34 760 IAC 2-20-40 35 20 CFR 416.1216 36 20 CFR 416.1220 37 405 IAC 2-3-14(b)(1) 38 405 IAC 2-3-23 39 31 CFR 351.6, 31 CFR 359.6 40 20 CFR 416.1103(f) 41 20 CFR 416.1218(a) 42 20 CFR 416.1218(b)(1)(2) 43 20 CFR 416.1233(a) 44 405 IAC 2-3-2