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TITLE 26-INTERNAL REVENUE CODE 1954 Code 1939 Code section number section number 3701(c) ........................................... 6335(d). 3701(d) ........................................... 6335(e)(1), (2)(A ), (B ). 3701(e) ........................................... 6335(e)(1). 3701(f) ........................................... 6335(e)(2)(D ), (F ); 6335(e)(3). 3702(a) ........................................... 6337(a). 3702(b)(1) ...................................... 6337(b)(1). 3702(b)(2) ..................................... 6337(b)(2). 3702(c) ........................................... 6337(c). 3703(a) ........................................... 6338(c). 3703(b) ........................................... 6338(a). 3704(a) ........................................... 6338(c). 3704(b) ........................................... 6338(b). 3704(c)(1) ...................................... 6339(b)(1). 3704(c)(2) ...................................... 6339(b)(2). 3705 .......................................... 3706(a) ........................................... 6340(a). 3706(b) ........................................... 6340(a). 3706(c)-(e) ..................................... 3706(f) ........................................... 6340(b). 3707 ................................................ 3710(a) ........................................... 6332(a). 3710(b) ........................................... 6332(b). 3710(c) ........................................... 6332(c), 7343. 3711 ................................................ 6333 3712 ................................................ 6 335(c), 6342(b). 3713 ................................................ 3714(a) ........................................... 3714(b) ........................................... 6502(b). 3715 ................................................ 6331(c). 3716 ................................................ 6341. 3717 ................................................ 3720(a)(1) ...................................... 7301(a). 3720(a)(2) ...................................... 7301(b). 3720.a)(3) ...................................... 7301(c). 3720(b) ........................................... 7321. 3720(c) ........................................... 3721 ................................................ 7322. 3722 ................................................ 7324. 3722(a) ........................................... 7324(1). 3722(b) ........................................... 7324(2). 3722(c) ........................................... 7324(3). 3722(d) ........................................... 7324(4). 3723(a) ........................................... 7323(a). 3723(b) ........................................... 7323(b). 3723(c) ........................................... 7323(c). 3723(d) ........................................... 3724 ...................... 7101,7325. 3725 ................................................ 6807. 3726 ................................................ 7327. 3727 ................................................ 3740 ................................................ 7401. 3742 ................................................ 3743 ................................................ 3745 ................................................ 3746(a) ........................................... 7405(a). 3746(b) ........................................... 6532(b), 7405(b). 3746(c) ........................................... 3746(d) ........................................... 6602 3747 ............................................... 7406. 3748 ................................................ 6531. 3760 ................................................ 7121. 3761 ................................................ 7122. 3762 ................................................ 7206(5). 3770(a)(1) ...................................... 6402(a), 6404(a). 3770(a)(2) ...................................... 6401(a). 3770(a)(3) ...................................... 6407. 3770(a)(4) ...................................... 6402(a). 3770(a)(5) ...................................... 6402(a), 6404(a). 3770(b) ........................................... 7423. 3770(b)(1) ...................................... 7423(1). 3770(b)(2) ...................................... 7423(2). 3770(c) ........................................... 6401(c). 3771(a) ........................................... 6611(a). 3771(b)(1) ................................... 6811(b)(1). 3771(b)(2) ...................................... 6611(b)(2), 6611(e). 3771(c) ........................................... 6611(c). 3771(d) ........................................... 3771(e) ........................................... 6611(f), 3771(f),(g) .............. ..................... 3772(a)(1) ...................................... 7422(a). 3772(a)(2) ...................................... 6532(a)(1). 3772(a)(3) ...................................... 6532(a)(4). 3772(b) ........................................... 7422(b). 3772(c) ........................................... 3772(d) ........................................... 7422(c). 3772(e) ........................................... 7422(d). 3773 ................................................ 3774 ................................................ 6514(a). 3774(b) ........................................... 6532(a)(2). 3775 ................................................ 6514(b). 3777(a) ........................................... 6405(a). 3777(b) ........................................... 6405(b). 3777(c) ........................................... 6405(c). 3778 ................................................ 3779(a) ........................................... 6091(a), 6164(a). 3779(b) ........................................... 6065(a), 6071, 6081(a), 6164(b), 3779(c) ........................................... 6164(c). 3779(d) ........................................... 6164(d). 3779(e) ........................................... 6164(e). 3779(f) ........................................... 6164(f). 3779(g) ........................................... 6164(g). 3779(h) .......................................... 6155(a), 6164(h). 3779() ............................................ 6601(a), 6601(e), 6601(f)(1). 3780(a) ........................................... 6065(a), (b); 6071, 6091(a), 6411(a). 3780(b) ........................................... 6411(b). 3780(c) ........................................... 6213(b)(2). 3781 ................................................ 6164(), 6411(c). 3790 ................................................ 6406, 6611(g). 3791(a) ........................................... 6071, 6081(a), 6091(a), 6091(b)(1), (2); 7805(a). 3791(b) ........................................... 7805(b). 3792 ................................................ 7623. 3793 ................................................ 7206(3). 3793(a)(2) ...................................... 7303(8). 3793(b) ........................................... 7206(2), 7207. 3793(b)(2) ...................................... 7343. 3794 ................................................ 6601(a). 3795(a) ........................................... 7506(a). 3795(b) ........................................... 7506(b). 3795(c) ........................................... 7506(c). 3795(d) ........................................... 7506(d). 3797(a)(1)-(11) ............................ 7701(a)(1)-(11). 3797(a)(12) .................................... 7701(a)(13). 3797(a)(13) .................................... 3797(a)(14)-(20) ........................... 1465, 7701(a)(14)-(20). 3797(b) ........................................... 7701(b). 3797(c) ........................................... 7701(c). 3798 ................................................ 7507. 3799 ................................................ 77. 3800 ................................................ 7402(a). 3801 ............................................... 1311-1314. 3802 ................................................ 7511. 3803 ................................................ 7852(a). 3893 ................................................ 3893 ................................................ 3804(a) .................... 7508(a). 3804(b), (c) .................................... 3804(d) .................... 7508(b). 3804(e) ........................................... 3804(f) ........................................... 7508(a), 3805 ................................................ 6072(e), 3806 ............................................... 1481. 3808 ................................................ 3809(a) ........................................... 7206(1). 3809(b) ........................................... 6061,6064. 3809(c) ........................................... 6065(a). 3810 ................................................ 3811 ................................................ 7651. 3812 ................................................ 6521. 3813 ................................................ 503. 3814 ................................................ 504. 3900 ................................................ 7802. 3901(a) ........................................... 6801(a), 7805(c). 3901(b) ........................................... 7803(b)(2). 3905 .......................................... 3906 ................................................ 3910 ................................................ 3911 ................................................ 3915 ................................................ 3916 ................................................ 3920 ................................................ 7803(a). 3921 ................................................ 7803(a). 3930(a) .. ................. .................. 7801(b). 3930(b) ........................................... 3931 ................................................ 7801(b). 3932 ................................................ 7801(c). 3940 ................................................ 3941 ................................................ 3942 ........................................ ........ 3943 ........................................ ... 7803(c).7101. 3944 ................................................ 3950 ................................................ 3951 ................................................ 3952 ................................................ 3953 ................................................ 3954 ................................................ 3955 ................................................ 3960 ................................................ 3961 ............................................... Page 13 1939 Code section number 1954 Code section number