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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 852 .................................................. 362(a), Cb)C1)-(7). 853 .................................................. 854 .................................................. 855 .................................................. 362(b)(8). 861 .................................................. 119(a), (b), (e). 862 .................................................. 119(c), (d), (e). 863 .................................................. 119(e). 864 .................................................. 119(f). 871 .................................................. 211(a), (b). (c). 872 .................................................. 212. 873 .................................................. 213, 214. 874 ........................................ 215, 216. 875 .................................................. 219. 876 .................................................. 220. 877 .................................................. 221. 881 .................................................. 231(a). 882 .................................................. 231(b), (c); 232(a), (b); 233, 234, 235(a). 883 .................................................. 231(d). 884 .................................................. 236(b). 237. 238. 891 .................................................. 103. 892 .................................................. 116(c). 893 .................................................. 116(h). 894 .................................................. 22(b)(7). 901 .................................................. 131(a), ). 902 .................................................. 131(f)(1). (2). 903 .................................................. 131(h). 904 .................................................. 131(b)(1). 905 .................................................. 131(c), (d), (e). 911 .................................................. 116(a). 912 .................................................. 116(J) ( c). 921 .................................................. 109. 922 .................................................. 26(1). 931 .................................................. 251. 932 .................................................. 252. 933 .................................................. 116(t). 941 .................................................. 262. 942 .................................................. 263. 943 .................................................. 116(f), 265. 1001 ............................................. 111. 1002 ................................................ 112(a). 1011 ................................................ 113(M ), except (1)- 4). 1012 ................................................ 113(a). 1013 ................................................ 113(a)(1). 1014 ................................................ 113(a)(5). 1015 ................................................ 113(a)(2), (3), (4). 1016 ................................................ 113(b)(1), (2). 1017 ................................................ 113(b)(3). 1018 ................................................ 113(b)(4). 1019 ................................................ 113(c). 1020 ................................................ 113(d). 1021 ................................................ 1022 ................................................ 113(e). 1031 ................................................ 112(b)(1), (c)(1), (e), 113(a)(6). 1032 ................................................ 1033 ................................................ 112(f), 113(a)(9). 1034 ................................................ 112(n). 1035 ................................................ 1036 ................................................ 112(b)(2). 1051 ................................................ 113(a)(11). 1052 ................................................ 113(a)(12), (16). 1053 ................................................ 113(a)(14). 1054 ...................................... .. 1071 ...................................... 112(m ). 1081 ................................................ 112(b)(8), 371. 1082 ................................................ 372, 113(a)(17). 1083 ................................................ 373. 1091 ................................................ 118, 113(a)(10). 1201 ................................................ 117(c). 1202 ................................................ 23(ee), 117(b). 1211 ................................................ 117(d). 1212 ................................................ 117(e). 1221 ................................................ 117(a)(1). 1222 ................................................ 117(a)(2)-(10). 1223 ................................................ 117(h). 1231 ................................................ 117(J). 1232 ............................................. 117(f). 1233 ................................................ 117(e), (g)(1). 1234 ................................................ 117(g)(2). 1235 ................................................ 1236 ................................................ 117(n). 1237 ................................................ 1238 ................................................ 117(g)(3). 1239 ................................................ 117(o). 1240 ................................................ 117(p). 1241 ................................................ 1301 ................................................ 107(a). 1302 ................................................ 107(b). 1303 ................................................ 107(d). 1304 ................................................ 107(c), (e). 1311 ................................................ 3801(b). 1312 ................................................ 3801(b). 1313 ................................................ 3801(a). 1314 ................................................ 3801(c), (d), (e), ), (g), 1315 ................................................ 1321 .............................................. 22(d)(6). 1331 ................................................ 127(c)(1). 1332 ................................................ 127(c)(2). 1333 ................................................ 127(c)(3). 1334 ................................................ 127(c)(4). 1335 ................................................ 127(c)(5). 1336 ................................................ 127(d). 1337 ................................................ 127(e), CM . 1341 ................................................ 1346 ................................................ 128. 1347 ................................................ 106. 1351 ................................................ 1361 ................................................ 1401 ................................................ 480. 1402 ................................................ 481. 1403 ................................................ 482. 1441 ................................................ 143(b). 1442 ................................................ 144. 1443 ................................................ 143(h). 1451 ................................................ 143(a). 1461 ................................................ 143(c). 1462 ................................................ 143(d). 1463 ................................................ 143(e). 1464 ................................................ 143(f). 1465 ................................................ 3797(a)(16). 1471 ................................................ 650,651. 1481 ................................................ 3806. 1491 ................................................ 1250. 1492 ................................................ 1251. 1493 ................................................ 1252. 1494 ................................................ 1253. 1501 ................................................ 141(a). 1502 ................................................ 141(b). 1503 ................................................ 141(c). 1504 ................................................ 141(d), (e), (), (g). 1505 ................................................ 141(h), (I). 1551 ................................................ 15(c). 1552 ................................................ 2001 ................................................ 810.935. 2002 ................................................ 822(b). 2011 ................................................ 810, 813(b). 2012 ................................................ 813(a)(2), 936(b). 2013 ................................................ 2014 ................................................ 813(c), 936(c). 2015 ................................................ 927. 2016 ................................................ 874(b)(3). 2031 ................................................ 811(k). 2032 ................................................ 811(J). 2033 ................................................ 811(a). 2034 ................................................ 811(b). 2035 ................................................ 811(c)(1)(A ), 811(1). 2036 ................................................ 811(c)(1)(B ). 2037 ................................................ 811(c)(1)(C ), (c)(2), (3). 2038 ................................................ 811(d). 2039 ................................................ 2040 ................................................ 811(e). 2041 ................................................ 811(f); 403(d)(2) R .A . 1942; 2. P.L. 635 (80th Cong.). 2042 ............................................ 811(g). 2043 ................................................ 811(), 812(b). 2044 ................................................ 811(h). 2051 ................................................ 812. 2052 ................................................ 935(c). 2053 ................................................ 812(b). 2054 ................................................ 812(b). 2055 ................................................ 812(d). 2056 ................................................ 812(e). 2101 ................................................ 860, 935. 2102 ................................................ 861(a)(2). 2103 ................................................ 861(a). 2104 ................................................ 862. 2105 ................................................ 863. 2106 ............................................ 8 1. 2201 ................................................ 939. 2202 ................................................ 850. 2203 ................................................ 930(a). 2204 ................................................ 825(a). 2205 ................................................ 826(b). 2206 ................................................ 826(c). 2207 ................................................ 826(d). 2501 ................................................ 1000(a). 2502 ................................................ 1001(a), (b); 1008(a), 1030(a). 2503 ................................................ 1003(a), 1003(b). 2504 ................................................ 2511 ................................................ 1000(b), 1030(b). 1954 Code section number Page 16 1939 Code section number