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TITLE 26-INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The foliowing tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 with provisions of the In- ternal Revenue Code of 1939. No inferences, im- plications, or presumptions of legislative con- struction or intent are to be drawn or made by reason of such tables. Citations to "R. A." refer to the sections of earlier Revenue Acts. TABLE I 1939 Code section number 1954 Code section number 1 ..... oo.........,....,...,.,...,, 2 ......................................... 7806(a). 3 .... ....... ............ ................ 4.o,.......... .. ,... ,.............., 11. ...................... ....... ...... 1. 12(a) .... ......... ...................... 12(b)(1) .. ............. (2) ..................... 12(b) .......................................... 1. 12(c) ............................................ 1. 12(d) ............................................. 2. 12(e) ............................................... 12(g)......." . .................. 12(g) ............................................... 13(a) ............................................... 13(b) .. ................ .................... 11. 13(c)- ) ................. ........................ 14(a). . ..................................... 11. 15(c) ............................................... 1551. 21 .................................................... 63. 22(a) ............................................. 61. 22(b)(1) .......................................... 101. 22(b)(2)(A ) .................................... 72. 22(b)(2)(B) ................. 72. 403. 22(b)(2)(C) .................................... 72. 22(b)(3) .......................................... 102. 22(b)(4) .......................................... 103. 22(b)(5) .......................................... 104. 22(b)(6) .......................................... 107. 22(b)(7) .......................................... 894. 22(b)(8) .......................................... 115, 526, 892, 893, 911. 912, 933, 943. 22(b)(9) .......................................... 108. 22(b)(10) ........................................ 108. 22(b)(11) ........................................ 109. 22(b)(12) ........................................ 111. 22(b)(13) ........................................ 112. 22(b)(14) ........................................ 113. 22(b)(15) ........................................ 621. 22(b)(16) ........................................ 114. 22(b)(17) ........................................ 121. 22(C) ............................................... 471. 22(d)(1)-(5) ................................... 472. 22(d)(6) .......................................... 1321, 6156(a). 22(e) ............................................... 301(a). 22(t) ............................................... 1001. 22(g) ............................................... 861, 862, 863. 864. 22(h) .............................................. Chapter 1, Subchapter 0, Part II. 220) ................................................ 22(J) ................................................ 76. 22(k) ............................................... 71. 22(t) ................................................ 691. 22(m ) .............................................. 73, 6201(c). 22(n) ........................ 62. 22(o) ........................ 75. 23 .................................................... 161,211. 23(a)(1)(A) .................................... 162. Page 1 1939 Code section number 1954 Code section number 23(a)(1)(B ) .................................... 162. 23(a)(1)(C ) .................................... 263. 23(a)(2) .......................................... 212. 23(b) ............................................... 163, 265. 23(e)(1) .......................................... 164. 23(c)(2) .......................................... 23(c)(3) .......................................... 164. 23(d) ............................................... 164. 23(e) ............................................... 165. 23( ) ............................................ 185. 23(g) ............................................... 165. 23(h) .............................................. 165. 23(I) ................................................ 165. 23(j) ................................................ 1091. 23(k)(1) .......................................... 166, 593. 23(k)(2) ..................................... 165(g)(1), 166(e), 582. 23()(3) ......... ................ 165(g)(2). 23(k(4) .................... 166. 23(k)(5) .......................... 166. 23(k)(6) .......................................... 271, 166. 23(1) ............................................. 167. 23(m) ..................... 611. 23(n) ............................................... 167. 23(o) ............................................... 170. 23(p) ............................................... 404. 23(q) ............................................... 170. 23(r) ............................................... 591. 23(s) ............................................... 172. 23(t) ............................................... 168. 169. 23(u) ............................................... 215. 23(V) ............................................... 171. 23(w ) ............................................ 691. 23(x) ............................................... 213. 23(y) ............................................... 23(z) ............................................... 216. 23(aa)(1) ........................................ 141. 23(aa)(2) ........................................ 36. 23(aa)(3) ........................................ 144. 23(aa)(4) ........................................ 4, 142. 23(aa)(5) ........................................ 142. 23(aa)(6) ........................................ 143. 23(aa)(7) ........................................ 144. 23(bb) ............................................. 173. 23(cc) ............................................. 616. 23(dd) ............................................. 592. 23(ee) ............................................. 1202. 23(11) .............................................. 615. 24(a) ............................................... 261. 24(a)(1) .......................................... 262. 24(a)(2), (3) ................................... 263. 24(a)(4) .......................................... 264. 24(a)(5) .......................................... 265. 24(a)(6) .......................................... 264. 24(a)(7) .......................................... 266. 24(b) ............................................... 267. 24(c).............................................. 267. 24(d) ............................................... 273. 24(e) ............................................. 1451. 24(f) ............................................... 268. 25(a) ............................................... 35. 25(b)(1) .......................................... 151. 25(b)(2) .......................................... 153. 25(b)(3) .......................................... 152. 26 .................................................... 241. 26(a) ............................................... 242. 26(b) ............................................... 246. 26(b)(1) .......................................... 243. 20(b)(2) .......................................... 244. 26(b)(3) .......................................... 245. 26(c) ............................................... 545, 5 6. 26(d) ............................................... 535, 545, 801. 26(e) ............................................... 26(f) ............................................... 561, 562, 564. 26(g) ............................................... 565.