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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 2512 ................................................ 1002. 1005 2513 ................................................ 1000(f). 2514 ................................................ 1000(c); 452(b)(2) R.A. 1942; 2, P.L 635 (80th Cong.). 2515 ................................................ 2516 ................................................ 2521 ................................................ 1004(a)(1). 2522 ................................................ 1004(a)(2), 1004(b). 2523 ................................................ 1004(a)(3). 2524 ................................................ 1004(c). 3101 ................................................ 1400. 3102 ................................................ 1401(a), (b). 3111 ................................................ 1410. 3112 ................................................ 1412. 3121 ................................................ 1426(a)-(e), (g)-(). 3122 ................................................ 1420(e). 3123 ................................................ 1427. 3124 ................................................ 1428. 3125 ................................................ 1432. 3201 ................................................ 1500. 3202 ...................... 1501(a), (b). 3211 ................................................ 1510. 3212 ................................................ 1511. 3221 ................................................ 1520. 3231 ................................................ 1532(a)-(e), (g), (h). 3232 ................................................ 1534. 3233 ................................................ 1538. 3301 ................................................ 1600. 3302 ................................................ 1601(a), (b), (c). 3303 ........................ 1602. 3304 ....................... 1603. 3305 ....................... 1606. 3306 ....................... 1607(a)-(J), (L)-(o). 3307 ....................... 1608. 3308 ....................... 1611. 3401 ....................... 1621. 3402 ....................... 1622(a)-(d), (g)-(k). 3403 ................................................ 1623. 3404 ....................... 1624. 3501 ....................... 1420(a), 1530(a), 1605(a). 3502 ................................................ 1402, 1503, 1512, 1622(e). 3503 ....................... 1422, 1531. 3504 ....................... 1632. 4001 ................................................ 1650, 2400. 4002 ...................... 2412(a). 4003 ...................... 2400, 2412(b). 4011 ................................................ 1650, 2401. 4012 ...................... 2401, 2412(a). 4013 ...................... 2412(b). 4021 ....................... 1650, 2402(a). 4022 ...................... 2402(a), (b). 4031 ....................... 1651(a). 4041 ....................... 2450. 4051 ................................................ 2403(c). 4052 ................................................ 2404. 4053 ................................................ 2405. 4054 ................................................ 2413. 4055 ...................... 2406, 2453. 4056 ...................... 2406. 4057 ................................................ 4061 ................................................ 3403(a). (b), (c). 4062 ................................................ 4063 ....................... 3403(c), (d). 4071 ....................... 3400(a). 4072 ................................................ 3400(c). 4073 ................................................ 3400(a). 4081 ................................................ 3412(a). 4082 ................................................ 3412(b), 3412(c). 4083 ................................................ 3412(a). 4091 ................................................ 3413. 4092 ................................................ 3413. 4093 ................................................ 3413. 4101 ................................................ 3412(d). 4102 ................................................ 3412(e). 4111 ................................................ 3405. 4112 ................................................ 3405. 4113 ................................................ 3405(b). 4121 ................................................ 3406(a)(3). 4131 ................................................ 3406(a). 4141 ................................................ 3404(a). 4142 ................................................ 3404(b). 4143 ................................................ 3404(a), 3404(b). 4151 ................................................ 3404(d). 4152 ................................................ 3404(d). 4161 ................................................ 3406(a)(1). 4171 ................................................ 3406(a). 4172 ................................................ 3406(a)(4). 4173 ...................... 3406(a)(4). 4181 ....................... 2700(a),3407. 4182 ................................................ 2700(b)(2), 3407; 706, P.L. 911 (81st Cong.). 4191 ................................................ 3406(a)(6). 4192 ................................................ 3406(a)(6). 4201 ................................................ 3408(a). 4211 ................................................ 3409(a). 4216 ................................................ 2704,3441. 4217 ................................................ 3440. 4218 ................................................ 3444. 4219 ................................................ 3445. 4220 ................................................ 3442. 4221 ................................................ 3406(b), 3408(b). 4222 ................................................ 2456,3451. 4223 ................................................ 3446. 4224 ................................................ 2700(b), 3407, 3442(3). 4225 ................................................ 2705. 4226 ................................................ 4231 ................................................ 1700. 4232 ................................................ 1700(e), 1704. 4233 ................................................ 1701. 4234 ............................................... 1702, 1703. 4241 ............................................... 1710. 4242 ................................................ 1712. 4243 ................................................ 1711. 4251 ................................................ 3465. 4252 ............................................... 3485. 4253 ................................................ 3465, 3466(b), (c). 4254 ................................................ 3465. 4261 ................................................ 3469. 4262 ................................................ 3469(a), (b),(). 4271 ................................................ 3475(a), (c). 4272 ................................................ 3475(a), (b). 4273 ................................................ 3475(e), 4281 ................................................ 3460(a). 4282 ................................................ 3460(b). 4283 ................................................ 3460(c). 4286 ................................................ 1850. 4287 ................................................ 1857. 4291 ................................................ 1715(a), 1851, 3467(b), 3469(d), 3475(c). 4292 ................................................ 3466(a), 3469(f), 3475(b)(1). 4293 ................................................ 307 R .A. 1943. 4294 ................................................ 4301 ................................................ 1800, 1602(a). 4302 ................................................ 1802(a). 4303 ................................................ 1808(g). 4304 ................................................ 1802(a). 4305 ................................................ 4311 ................................................ 1800, 1801. 4312 ................................................ 1801. 4313 ................................................ 1801. 4314 ................................................ 1801. 4315 ................................................ 1801. 4316 ............................................... 4321 ............................................... 1800, 1802(b). 4322 ............................................... 1802(b). 4323 ................................................ 1802(b). 4324 ............................................... 4331 ............................................... 3480, 3481(a). 4332 ................................................ 3481(a). 4333 ............................................... 4341 ............................................... 1802(b), 3481(a). 4342 ................................................ 1802(b), 3481(a). 4343 ................................................ 1802(c), 3481(b). 4344 ................................................ 1802(b), 3481. 4345 ............................................... 4351 ............................................... 1802(b), 3481(a). 4352 ................................................ 1802(b), 3481(a). 4353 ................................................ 1802(b). 3481(a). 4354 .............................................. 4361 .............................................. 3480.3482. 4362 ................................................ 3482. 4363 ............................................... 4371 ............................................... 1804(a)-(c). 4372 ................................................ 1804(a)-(d). 4373 ................................................ 1804. 1808(b). 4374 ................................................ 1821(b)(3). 4375 ............................................... 4381 ............................................. 1801, 1802(a), (b). 4382 ............................................. 1808(a)-(f), except (b), 3483. 4383 ................................................ 1809(a). 4401 ................................................ 3285(a), (c), (d). 4402 ................................................ 3285(e). 4403 ................................................ 3287. 4404 ................................................ 3285(f). 4405 .............................................. 4411 .............................................. 3290. 4412 ................................................ 3291. 4413 ................................................ 3292. 4414 ................................................ 4421 ................................................ 3285(b). 4422 ................................................ 3297. Page 17 1954 Code section number 1939 Code section number