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TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 2878(b) ........................................... 5009(c), 5193(b). 2878(c) ........................................... 5193(c). 2878(d) ........................................... 5193(d). 2879(a) ........................................... 5242(a). 2879(b) ........................................... 5006(a). 2879(c) ........................................... 5232(a). 2879(d) ........................................... 5232(a), (c). 2880(a) ........................................... 5006(b). 2881(a) ........................................... 5245. 2882(a) .................... 5244. 2883(a) .................... 5194(a). 2883(b) ........................................... 5194(d). 2883(c) ........................................... 5194(c). 2883(d) .................... 5194(e)(1). 2883(e) .................... 5025(d), 5194(f). 2883() .................... 5194(g). 2883(g) .................... 5194(h). 2884(a) .................... 5250(a). 2885(a) .................... 5247(a). 2885(b) ........................................... 5009(b), 5247(b). 2885(d) ........................................... 5648. 2886(a) ........................................... 5247(c). 2887 ...................... 5012(a). 2888(a) .................... 5247(d). 2891(a) .................... 5522(a). 2891(b) .................... 5011(a). 2900 ................................................ 5006(a). 2901(a)(1) ...................................... 5011(a)(1)(A). 2901(a)(2) ...................................... 5011(a)(I)(B ), 5011(b). 2901(b) ........................................... 5011(a)(1)(B), (2). 2901(c) ........................................... 5011(a)(3). 2901(d) ........................................... 5011(a)(4). 2903(a) ........................................... 5243(a). 2903(b) ........................................... 5008(a)(1). 2903(c) ........................................... 5008(a)(2). 2903(d) ........................................... 5008(a)(3). 2903(e) ........................................... 5008(a)(4). 2903(f) ........................................... 5243(d). 2903(g) ........................................... 5243(c). 2904(a) ........................................... 5243(a). (b). 2905 ................................................ 5243(e). 2908 ................................................ 5643. 2909 ................................................ 5644. 2910(a) ........................................... 5243(b). 2911 ................................................ 5243(f). 2912 ................................................ 5632. 2913 ................................................ 5632. 2914(a) ........................................... 5633. 2915(a) ........................................... 5241(c). 2916(a) ........................................... 5194(b). 3030(a) ........................................... 5001(a)(9). 3030(a)(1) ...................................... 5001(a)(5), (9), 5041(a), 5041(b), 5042(a)(2), 5302, 5368(b). 3030(a)(2) ...................................... 5022, 5041(b)(4). 3030(b) ........................................... 5043(b). 3031(a) ........................................... 5354. 5362, 5373(b)(1). 5373(b)(3), 5391. 3032(a) ........................................... 5373(a), 5382(b)(2). 3033(a) ........................................... 5373(b)(1). 3034(a) ........................................... 5366. 3035 ................................................ 5366. 3036 ................................................ 5025(f), 5373(a), 5381, 5382(a), (b)(1), (2); 5383(a). (b)(3), (4); 5392. 3037(a) ........................................... 5362, 5373(b)(4). 3038(a) ........................................... 5362. 3039(a) ........................................... 5370(a)(1). 3040(a) ........................................... 5351, 5354, 5356, 5368(a), (b); 5369. 3041(a) ........................................... 5043(b), 5368(a). 3042(a) ........................................... 5192(a). 5366. 3043(a) ........................................... 5661(a), (b); 5385(b). 3044 ................................................ 5381, 5382, 5383, 5392. 3045 ................................................ 5381, 5382, 5384. 3070(a) ........................................... 5331(a). 3070(b) ........................................... 5331(b), (c). 3072 ................................................ 5847. 3073(a) ........................................... 5332. 3074(a) ........................................... 5333. 3100(a) ........................................... 5301. 3101(a) ........................................... 5302. 3102 ................................................ 5303. 3103 ................................................ 5306. 3104(a) ........................................... 5309, 5412. 3105(a) ........................................... 5305. 3106(a) ........................................... 5307. 3107 ................................................ 5308. 3108(a) ........................................... 5310(a). 3108(b) ........................................... 5310(b). 3108(c) ........................................... 5310(c). 3108(d) ........................................... 5310(d). 3109 ................................................ 5310(a). 3110 ................................................ 5502. 3111 ...................... 5001(a)(6). 3112(a) ........................................... 5004(b), 5005(c). 3112(b) ........................................... 5007(d), 5689. 3113(a) ........................................... 5011(c). 3114(a) ........................................... 5304(a). 3114(b) .......................................... 5304(b). 3114(c) ............. .......................... 5304(c). 3114(d) ........................................... 5304(d). 3115(a) ......................... 5680(a). (b). 3116 ...................... 5686(a), (b); 7302. 3117(a) ........................................... 5314. 3118 ................................................ 5688(d). 3119 ................................................ 5315. 3120 ................................................ 5316 3121(a) ........................................... 5313(a). 3121(c) .................... 5313(b). 3121(d) ........................................... 5317(b). 3122 ................................................ 5317(a). 3123 ................................................ 5318. 3124(a) ........................................... 5319. 3125(a) ........................................... 5001(a)(8), 5007(d), 5311. 3125(b) ........................................... 5310(b). 3150(a) ........................................... 5051(a). 3150(b)(1) ...................................... 5054. 3150(b)(2) ...................................... 5055. 3150(b)(3) ...................................... 5689. 3150(c) ........................................... 5051(b). 3153(b) ........................................... 5053(a), 5401(b). 3153(c) ........................................... 5053(b). 3155(a) ........................................... 5401(a). 3155(b) ........................................... 5401(b). 3155(c) ........................................... 5415(a). 3155(f) ........................................... 5412,5413,5675. 3157(a) ....................... 5055, 3158 ................................................ 5402(a), 5411. 3159(a)-(c) .................................... 5671, 5672, 5673. 5674. 3159(e) ........................................ 5676(1). 3159(f) ........................................... 5676(2). 3159(g) ........................................... 5676(3). 3159(h) .......................................... 5676(4). 3159(i) ............................................ 5676(5). 3159(J) ............................................ 5674. 3160 ................................................ 5052(b). 3171(a) .................... 5367. 5555(a). 3172(a) ........................................... 5061(b). 3173(a) ........................................... 5883. 3173(b)(1)-(3) ............................... 5684. 3173(b)(4) ...................................... 5090. 3173(c) ........................................... 5685. 3173(d) ........................................... 5688(c). 3174 ................................................ 5064. 3175 ................................................ 5557. 3176(a) ........................................... 5556. 3177(a) ........................................... 5521(a). 3177(b) ........................................... 5521(c)(1), (2). 3177(c) ........................................... 5521(b). 3177(d)(1) ...................................... 5521(d)(1). 3177(d)(2) ...................................... 5521(d)(2). 3178 ................................................ 5523. 3179(a) ........................................... 5062(a). 3179(b) ........................................... 5062(b). 3182(a) ........................................... 5511. 3182(b) ........................................... 5001(a)(7). 3183(a) ........................................... 5217(a). 3183(b) ........................................... 5217(b). 3183(c) ........................................... 5217(c). 3206 ................................................ 4821. 3207 ................................................ 7235(d),7264. 3208 ................................................ 4822. 4826. 3210 ................................................ 4841. 3211 ................................................ 7266(a). 3212 ................................................ 4842. 3220 ................................................ 4721, 0001, 6151(a). 3221 ................................................ 4722. 3222 ................................................ 4772. 3223 ................................................ 3224 ................................................ 4724. 3225 ................................................ 7237(a). 3226 ................................................ 4775. 3227 ................................................ 4725. 3228 ................................................ 4731, 7343, 7701(a). 3230 ................................................ 4751. 4752, 6151(a). 3231 ......................... 4753. 3232 ................................................ 4772. 3233 ................................................ 4754, 6001, 6065(a), 6071. 6081(a), 6091(a). 1939 Code section number Page 10 1954 Code section number