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Page 15 1954 Code section number TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 312 .................................................. 115(c), (h), (1), (m ), 394(d). 318 ........................ 115(a), (b). 317 .................. .. ................. 318 ........ .......... ........ 331 .................................................. 115(c), 332 .................................................. 112(b)(6). 333 .................................................. 112(b)(7). 334 ........................ 13(a)(15), (18). 338 .................................................. 337 ................ ........................... 338 .......................................... 341 .................................................. 117(m ). 342 .................................................. 115(c). 346 .................................................. 115(i). 351 .................................................. 112(b)(5), (c), (e). 354 .................................................. 112(b)(3). 355 .................................................. 112(b)(3). (11). 356 .................................................. 112(c), (e). 357 .................................................. 112(k). 318 .................................................. 113(a)(6), (23). 381 .................................................. 112(b)(4), (d), (Ce). 362 .................................................. 113(a)(7), (8). 363 .................................................. 367 .................................................. 1120i). 368 .................................................. 112(g)(1). (2), (h). 371 .................................................. 112(b)(10), (c), (d), (Ce). (k), (). 372 .................................................. 113(a)(22). 373 .................................................. 112(b)(9), 113(a)(20), (21). 381 .................................................. 382 .................................................. 391 .................................................. 392 ............................................. 393 .................................................. 394 .................................................. 395 ...................... 401 ...................................... 165(a). 402 .................................................. 165(b), (c), (d). 403 .................................................. 22(b)(2)(B). 404 .................................................. 23(p). 421 ........................ 130A. 441 ....................... 41, 48(a), (b). 442 .................................................. 46. 443 .................................................. 47(a), (c), (e), (g); 146(a). 446 .................................................. 41. 451 .................................................. 42(a). 452 ....................................... . 453 ...................................... .... 44. 454 .......................... 42(b), (c), (d). 461 ......................... 43. 462 .............................................. 471 ..................................... ..... 22(c). 472 .................................................. 22(d)(I)-(5). 481 .................................................. 482 ................................................. 45, 501 .................................................. 101 except (12) and last par.; 165(a), 421. 502 .................................................. Last par. 101. 503 .................................................. 3813. 504 .................................................. 3814. 511 .................................................. 421. 512 .................................................. 421(C). (d); 422. 513 .................................................. 422(b). 514 .................................................. 423. 515 .................................................. 424. 521 .................................................. 101012)(A). 522 .................................................. 101(12)(B). 526 .................................................. 116(g). 531 ........................ 102(a). 532 ........................ 102(a). 533 .................................................. 102(b), (c). 534 ......... ........................... 535 ..................................... 26(d), 27(b)(2). 102(d). 536 .................................................. 102(f). 537 ................................. 541 .................................................. 500. 542 .................................................. 501. 543 .................................................. 502, 507(b). 544 .................................................. 503. 545...: ............................................. 26(c), (d); 504, 505. 546 .................................................. 505(e). 547 .................................................. 506. 551 .................................................. 337. 552 .................................................. 331. 553 .................................................. 332. 554 .................................................. 333. 555 .................................................. 334. 556 .................................................. 26(c), 335, 336. 557 .................................................. 336(d). 561 .................................................. 26(f), 27(a). 562 .................................................. 26(f), 27(b)-CI). 563 .................................................. 504(c). 564 .................................................. 26(f), 27(c)-Cl). 565 .................................................. 26(g), 28. 581 .................................................. 104(a). 582 .................................................. 23(k)(2), 117(i) 583 .................................................. 121. 584 .................................................. 169, second se 591 .................................................. 23(r). 592 .................................................. 23(dd). 593 .................................................. 23(k). 594 .................................................. 110. 601 .................................................. 26(d). 611 .................................................. 23(m ). 612 .................................................. 114(b)(1). 613 .................................................. 114(b)(3), (4). 614 .................................................. 615 .................................................. 23(ff). 616 .................................................. 23(cc). 621 ................................................. 22(b)(15). 631 ................................................. 117(k). 632 .................................................. 105. 641 .................................................. 161. 642 .................................................. 162(a), (e), f) 172. ntence of 170. 163, 168, 170, 643 .................................................. 162(d). 651 .................................................. 162(b). 652 .................................................. 162(b), 164. 661 .................................................. 162(b), (c). 662 .................................................. 162(b), (c), 164. 663 .................................................. 162(d). 665 .................................................. 666 .................................................. 667 .................................................. 668 .................................................. 671 ................................................. 672 .................................................. 673 .................................................. 674 .................................................. 675 .................................................. 676 .................................................. 166. 677 .................................................. 167. 678 .................................................. 681 .................................................. 162(g). 682 .................................................. 171. 683 .................................................. 691 ........ ...... ................ 126. 692 ...... ....... ....................... 154. 701 .................................................. 181. 702 .................................................. 182, 183, 184, 186, 189. 703 .................................................. 183, 189. 704 .................................................. 191, 3797(a)(2). 705 ........................... 706 .................................................. 188. 707 .................................................. 708 .................................................. 721 .................................................. 722 .................................................. 723 .................................................. 113(a)(13). 731 .................................................. 732 .................................................. 113(a)(13). 733 .................................................. 734 .................................................. 735 .................................................. 736 .................................................. 741 .................................................. 742 .................................................. 743 .................................................. 751 .................................................. 752 .................................................. 753 .................................................. 754 ...................... 755 .................................................. 761 .................................................. 3797 a)(2). 801 ................................................. 201(b) 802 .................................................. 201(a)(1). 803 .................................................. 201(c)(1)-7), (d). Ce). 804 .................................................. 202(b). 805 .................................................. 203A(b), Cc), (d). 806 .................................................. 202(c). 807 .................................................. 201(a)(2), (3). 821 .................................................. 207(a). 822 .................................................. 207(a)(5), Cb)C1). (4), (c), (d), Ce), Ml. 823 .................................................. 207(b)(2), (3). 831 .................................................. 204(a). 832 .................................................. 204(a)(2), Cb)-C . 841 .................................................. 205. 842 .................................................. 206. 851 .................................................. 361. 1939 Code section number