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TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 3431 .......................................... 3440 ................................................ 4217. 3441 ................................................ 4216. 3442 ................................................ 4220,4224. 3443 ................................................ 6416,6611. 3444 ................................................ 4218. 3445 ................................................ 4219. 3446 ................................................ 4223. 3447 ................................................ 3448(a) ........................................... 6011(a), 6065(a), 6071, 6081(a). 6091(b), 6151(a). 3448(b) ........................................... 6151(a), 6601(a), (f)(1). 3449 ................................................ 3450 ................................................ 3451 ................................................ 4222. 3453 ................................................ 3460 ......................................... 4281, 4282, 4283. 3461 ................................................ 6011(a), 6065(a), 6071, 6081, 6091(b), 6151(a). 3462 ............................................. 3465 .......................... 3466 .......................... 3467 ................................................ 3468 ................................................ 3469(a). (b), (c) ............................. 3469(d) ........................................... 3469(e) ........................................... 3469(f) ........................................... 3470 ................................................ 3471 ................................................ 3472 .......................... 3473 ................................................ 3474 ................................................ 4251, 4252, 4253, 4254. 4292,4253. 4291, 6011(a). 6065(a), 6071, 6081(a), 6091(b), 6151(a), 6161(a). 4261,4262. 4291, 6011(a), 6065(a), 6071, 6091(b), 6151(a). 6081(a), 6161(a). 4262, 4292. 6151(a), 6601(a), (f). 6415, 6416(f). 3475(a) .................... 4271,4272. 3475(b) .................... 4272,4292. 3475(c) ........................................... 4271, 4291, 6011(a), 6065(a), 6071, 6091(b), 6151(a). 3475(d) ........................................... 6081(a), 6161(a). 3475(e) ........................................... 4273,7272. 3480 ................................................ 4331;4361. 3481 ................................................ 4331, 4332, 4341, 4342, 4343, 4344, 4351, 4352, 4353. 3482 ................................................ 4361,4362. 3483 ................................................ 4382. 3490 ................................................ 4501,4503. 3491 ................................................ 4501, 6011(a). 6071, 6091(b). 6151(a). 3492 ................................................ 4502. 3493(a) ........................................... 6418(b). 3493(b) ........................................... 6511(e)(2). 3494(a) ........................................... 6418(a). 3494(b) .................... 6511(e)(1). 3495 ................................................ 6601(a), 6601(f). 3496 ................................................ 3497 ................................................ 3498 ............................... ..... 3500 ............................... 4501. 3501 ................................................ 4504. 3506 ................................................ 7240. 3507 ................................................ 4502, 7701(a). 3508 ................................................ 4501, 6412(c). 3600 ................................................ 7601(a). 3601(a)(1) ...................................... 7606(a). 3601(a)(2) .......................... 7606(b). 3601(b) ........................................... 7342. 3601(c) ........................................... 7212(a), (b). 3602 ................................................ 3603 ................................................ 6001. 3604(a) ........................................... 6046(a), 6071, 6091(a). 3604(b) ........................................... 6046(b), 6046(c), 6065(a). 3604(c) ........................................... 7203,7201. 3611(a)(1) ...................................... 6011(a), 6081(a), 6001(a), 3611(a)(2) ...................................... 3611(b) ........................................... 3611(c) ........................................... 3612(a) ........................................... 3612(c) ........................................... 3612(d)(1) ...................................... 3612(d)(2) ...................................... 3612(e) ........................................... 3612(f) ........................................... 3613 ................................................ 3614 ................................................ 3615 ................................................ 3615(a) ....................... 6091(b)(1), 6091(b)(2). 6020(a). 6071. 6065(a), 6071, 6091(a), 6091(b)(1), 6091(b)(2). 6020(b). 6020(b). 6651(a). 6653(b). 6201(a)(1). 6021. 7602, 7605(a). 7605(a). 7602. 3615(b) ........................................... 7602, 3615(c) ........................................... 7602. 3615(d) ........................................... 7603. 3615(e) ......................................... 7604(b). 3616(a) ......................................... 7207. 3616(b) ........................................... 7210. 3616(c) ........................................... 3617 ............................................... 3630 ............................................... 6101. 3631 ................................................ 7605(b). 3632(a) ........................................... 7622(a). 3632(a)(1) ...................................... 7602. 3632(b) ........................................... 7622(b), 3633 ................................................ 7402(b). 3633(a) ........................................... 7604(a). 3633(b) ........................................... 3634 ................................................ 6081(a). 3640 ................................................ 6201(a). 3641 ................................................ 6203. 3642 ................................................ 6204. 3643 ................................................ 3644 ................................................ 6202. 3645 ................................................ 3646 ................................................ 3647 ................................................ 6201(a). 3650 ................................................ 7621. 3651(a)(1) ...................................... 6301. 3651(a)(2) ...................................... 3651(b) ........................................... 3652 ................................................ 6302(a). 3653(a) ........................................... 7421(a). 3653(b) ........................................... 7421(b). 3654 ............................................... 3655(a) .......................................... 6303(a), 6659 3655(b) ........................................... 6601(a), 6601(f)(1), 6659. 3656(a)(1) ...................................... 6311(a). 3656(a)(2)(A) ................................ 6311(b)(1). 3656(a)(2)(B) ................................ 6311(b)(2). 3656(b)(1) ...................................... 6311(a). 3656(b)(2) ...................................... 6311(b)(1). 3657 ................................................ 6312(a). 3658 ................................................ 6313. 3659(a) ........................................... 6314(a). 3659(b) ......................................... 3660 .............................................. 6331(a). 3660(a) ........................................... 6155(a). 6862. 3660(b) ........................................... 6863(a), 7101. 3661 ................................................ 7501. 3662 ................................................ 3663 ................................................ 3670 ................................................ 6321. 3671 ................................................ 6322. 3672 ................................................ 7207. 3672(a) ........................................... 6323(a). 3672(b) ........................................... 6323(d). 3673(a) ........................................... 6325(a)(1). 3673(b) ........................................... 6325(a)(2). 3674(a) ........................................... 6325(b)(1). 3674(b) ........................................... 6325(b)(2). 3675 .............................................. 6325(c). 3676 ................................................ 7102. 3677 ............................................... 3678 ............................................... 7403. 3679(a) ........................................... 7424(a). 3679(b) ........................................... 3679(c) ........................................... 7424(b). 3679(d) ........................................... 7424(c). 3680 ................................................ 3690 ................................................ 6331(a), (b). 3691 ................................................ 6334. 3692 ................................................ 6331(a), 6331(b), 6334(c). 3693 ................................................ 6335(c)(2)(E ). 3693(a) ........................................... 6335(a). 3693(b) ........................................... 6335(b). 3693(c) ........................................... 6335(d). 3693(d) ........................................... 6335(e)(2)(F ). 3694 ................................................ 6342(a). 3695(a) ........................................... 6335(e)(1), 6335(c)(2)(A ). 3695(b) ........................................... 6335(c)(2). 7505(a). 3695(c) ........................................... 7505(b). 3696 ................................................ 6337(a). 3697(a) ........................................... 6339(a)(1). 3697(b) ........................................... 6339(a)(2). 3697(c) ........................................... 6339(a)(3). 3697(d) ........................................... 6339(a)(4). 3698 ............................................... 3700 ............................................... 6331(a), 6331(b). 3701 ................................................ 6335(e)(2)(E). 3701(a) ........................................... 6335(a). 3701(b) ........................................... 6335(b). 1939 Code section number Page 12 1954 Code section number