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TITLE 26-INTERNAL REVENUE CODE 1939 Code 1954 Code section number section number 3234 ................................................ 4755. ?235 ................................................ 7237(a). 3236 ................................................ 4775. 3237 ................................................ 4756. 3238 ................................................ 4761, 7701(a). 3239 .......................... 3250(a)(1) ...................................... 5111(a)(1), 5121(b)(1). 3250(a)(3) ...................................... 5111(a)(2). 3250(a)(4) ...................................... 5113(a). 3250(b)(1) ...................................... 5121(a)(1). 3250(b)(2) ...................................... 5122(c). 3250(b)(4) ...................................... 5121(a)(2). 3250(c)(1) ...................................... 5091. 3250(d)(1) ...................................... 5111(b)(1). 3250(d)(2) ...................................... 5111(b)(2). 3250(d)(3) ...................................... 5091, 5113(b). 3250(e)(1) ...................................... 5121(b)(1). 3250(e)(2) ...................................... 5121(b)(2). 3250(e)(3) ...................................... 5121(c). 3250(e)(4) ...................................... 5123(a). 3250(f)(1) ...................................... 5081. 3250(g) ........................................... 5113(c). 3250(h) .......................................... 5025(g). 3250(I) ............................................ 5025(h). 3250(j)(1) ...................................... 5101. 3250(J)(3) ....................................... 5106. 3250(t)(1) ....................................... 5131(a). 3250(t)(2) ....................................... 5131(b). 3250(l)(3) ....................................... 5132. 3250(t)(4) ....................................... 5133. 3250(1)(5) ....................................... 5134. 3251(a) ........................................... 5113(d)(1). 3251(b) ........................................... 5113(d)(2). 3251(c) ........................................... 5123(c). 3252(a) ........................................... 5124(a). 3252(b) ........................................... 5124(b). 3252(c) ........................................... 5124(c). 3252(d) ........................................... 5692. 3253 ................................................ 5691, 7301(a). 3254(b) ........................................... 5112(a). 3254(c)(1) ...................................... 5122(a). 3254(c)(2) ...................................... 5111. 3254(d) ........................................... 5052(a), 5092, 5402(a). 3254(e) ........................................... 5112(b). 3254(f) ........................................... 5122(b). 3254(g) .......................................... 5025(c), 5082, 5387(c). 3254(h) .................... 5102. 3255(a) .................... 5123(b)(1). 3255(b) .................... 5123(b)(2). 3255(c) .................... 5123(b)(3). 3260 ................................................ 5801(a). 3261(a) .................... 5802. 3261(b) ....................... 5841. 3262 ......................5 803. 3263(a) ........ j ........................ 5854(a). 3263(b) .................... 5854(a), (b). 3267 ...................... 4461, 4463, 4462. 3268 ...................... 4472, 4473,4471. 3270(a) .................... 5141, 7011(a). 3271 ................................................ 4901. 3271(a) ........................................... 5142(a). 3271(b) ........................................... 5142(b), 6151(a). 3271(c)(1) ...................................... 5104, 5142(c). 3272(a) ........................................... 5143(a), 6011(a). 6065(a), 6071, 6081(a), 6091(b), 6151(a). 3273(a) ........................................... 5145, 6801(a). 3273(b) ........................................... 5146, 6806(a). 3274 ................................................ 5693, 7273(a). 3275 ................................................ 5147, 6107. 3276 ................................................ 4906, 5148. 3277 ................................................ 4902, 5144(a). 3278 ................................................ 4903, 5144(c). 3279 ................................................ 4904, 5144(b). 3280(a) ........................................... 4905, 5144, 7011(b). 3281 ................................................ 6302(b). 3282 ................................................ 5149, 6302(b). 3283 ................................................ 4907, 5144(e). 3285 ................................................ 4401, 4404,4402,4421. 3286 ................................................ 6419. 3287 ................................................ 4403. 3290 ...................... 4411. 3291 ...................... 4412, 6091(b). 3292 ...................... 4413,4903,4907,6107. 3293 ...................... 6806(c). 3294 ....................... 7262, 7273(b)., 3297 ...................... 4422. 3298 ...................... 4423. 3300(a) .................... 6801(a). 3300(b) ........................................... 7208. 3300(c) ........................................... 1939 Code 1954 Code section number section number 3301(a) ........................................... 6801(b), 6804. 3301(b) ........................................... 3303 ................................................ 3304(a) ........................................... 6605(a). 3304(b) ........................................... 6805(b). 3804(c) ........................................... 6805(c). 3804(d) ........................................... 6805(d). 3304(e) ........................................... 3305 ................................................ 3310 ................................................ 6331(a). 3310(a) ........................................... 6011(a), 6071, 6601(c)(4), 6659. 3310(b) ........................................... 6011(a), 6601(c)(4), 6659. 3310(c) ........................................... 6601(a), 6601(f)(1), 6659. 3310(d) ........................................... 6155(a), 6601(f)(1), 6659. 3310(e) ........................................... 6659. 3310(f)(1) .................. : .................. 5703(c), 0011(a), 6071, 6081(a). 3310(f)(2) ...................................... 6302(c). 3311 ................................................ 6155(a), 6201(a)(2)(A). 6601(c)(4), 6659. 3312(a) ........................................... 6501(a). 3312(b) ........................................... 6501(c)(1), 6501(c)(3). 3312(c) ........................................... 6501(c)(2). 3312(d) ........................................... 6502(a). 3313 ................................................ 5705(a), 6511(a), 6511(b)(1), (2). 3314 ................................................ 3320(a) ........................................... 7268. 3320(b) ........................................... 3321 ................................................ 7206(4). 3321(b) ........................................... 7301. 3321(c) ........................................... 3322 ................................................ 7301(d). 3323(a)(1) ...................................... 7271(4). 3323(a)(2) ..................... 7271(4). 3323(a)(3) ...................................... 7208(5). 3323(b) ........................................... 7303(7). 3324(a) ........................................... 7341(a). 3324(b) ........................................... 7341(b). 3324(c) ........................................... 7341(c). 3325 ................................................ 7211. 3326 ................................................ 7304. 3330 ................................................ 6065(a). 3331 ................................................ 5704(b), 7510. 3332-3335 ...................................... 3350(a) ........................................... 7652(b)(1). 3350(b)..:.. ................ 7652(b)(2). 3351(a) .................... 7653(a)(2). 3351(b) ........................................... 7653(b). 3351(c) ........................................... 7653(c). 3360(a) ........................................... 7652(a)(1). 3360(b) ........................................... 7101, 7652(a)(2), 7803(c). 3360(c) ........................................... 7652(a)(3). 3361(a) ........................................... 7653(a)(1). 3361(b) ........................................... 7653(b). 3361(c) ........................................... 7653(c). 3400(a), (c) .................................... 4071, 4072, 4073. 3400(b) ........................................... 3401 ................................................ 3403 ................................................ 4061, 4062, 4063. 3403(e) ........................................... 6416(c). 3404 ................................................ 4141, 4142, 4143, 4151, 4152. 3405 ................................................ 4111, 4112, 4113. 3406(a)(1) ...................................... 4161. 3406(a)(2) ...................................... 3406(a)(3) ...................................... 4121. 3406(a)(4) ...................................... 4171,4172, 4173. 3406(a)(5) ...................................... 3406(a)(6) ...................................... 4191, 4192. 3406(a)(7) ...................................... 3406(a)(8) ...................................... 3406(a)(9) ...................................... 3406(a)(10) .................................... 4131. 3406(b) ........................................... 4221. 3406(c) ........................................... 3407 ................................................ 4151, 4182, 4224, 5831. 3408 ................................................ 4201,4221. 3408(b) ........................................... 6416(d). 3409(a) ........................................... 4211. 3409(b) ........................................... 3412(a)-(f) ..................................... 4081, 4082, 4083, 4101, 4102, 7101, 7232. 3412(g) ........................................... 6412(b). 3413 ................................................ 4091, 4092, 4093, 7101. 3414 ................................................ 3415 ................................................ 3420 ................................................ 4521, 4531, 4541, 4551. 3422 ................................................ 4521. 3423 ................................................ 4531,4532, 3424 ................................................ 4551, 4552, 4553. 3425 ................................................ 4541,4542. 3430 ................................................ 4601. 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