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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 4423 ................................................ 3298. 4451 ................................................ 1807. 4452 ................................................ 1831(a). 4453 ................................................ 1830. 4454 ................................................ 1809(a). 4455 ................................................ 1831(b). 4456 ................................................ 1832. 4457 ................................................ 4461 ................................................ 3267(a). 4462 ................................................ 3267(b). 4463 ................................................ 3267(c). 4471 ................................................ 1650, 3268(a). 4472 ................................................ 3268(a). 4473 ................................................ 3268(a). 4474 ................................................ 4501 ................................................ 3490(a), 3491(a), 3500, 3508. 4502 ................................................ 3492,3507. 4503 ................................................ 3490(b). 4504 ...................... 3501. 4511 ...................... 2470(a)(1), (2). 4512 ................................................ 2477. 4513 ................................................ 2470(a)(2), 2470(b), 2474. 4514 ................................................ 4521 ................................................ 3420,3422. 4531 ................................................ 3420.3423. 4532 ................................................ 3423. 4541 ................................................ 3420,3425. 4542 ................................................ 3425. 4551 ................................................ 3420,3424. 4552 ................................................ 3424. 4553 ................................................ 3424(a). 4561 ................................................ 2490, 2491(a). 4562 ................................................ 2491(a). 4571 ................................................ 2490, 2491(b), 2491(d). 4572 ................................................ 2491(f). 4581 ............................................... .490, 2491(c). 4582 ................................................ 2491(c), (g), 2492. 4591 ................................................ 2306, 2311(a). 4592 ................................................ 2300. 4593 ................................................ 2300,2307. 4594 ................................................ 2302. 4595 ...................... 2303,2404. 4596 ...................... 2302(e). 4597 ................................................ 2303(c). 4601 ................................................ 2493,3430. 4802 ................................................ 2492. 4603 .................................. . ... 4701 ................................... . 2550(a), (b). 4702 ................................................ 2551(a), (b), (c). 4703 ................................................ 2552(a). 4704 ................................................ 2553. 4705 ................................................ 2554. 4706 ................................................ 2558(a), (c). 4707 ................................................ 4711 ................................................ 2567(a). 4712 ................................................ 2567(b),2568. 4713 ................................................ 2569. 4714 ................................................ 2571. 4715 ................................................ 4721 ................................................ 3220. 4722 ................................................ 3221. 4723 ................................................ 2553(a). 4724 ................................................ 3224. 4725 ................................................ 3227(a). 4726 ................................................ 4731 ................................................ P.L. 240, (83d Cong.); 3228(a). 4732 ................................................ 2555. 4733 ................................................ 2558(b). 4734 ................................................ 2561. 4735 ................................................ 2564; P.L. 238, (83d Cong.). 4736 ................................................ 2562. 4741 ...................... 2590(a), (b). 4742 ...................... 2591. 4743 ................................................ 2592(a). 4744 ...................... 2593. 4745 ...................... 2598. 4746 ................................................ 4751 ...................... 3230(a). 4752 ...................... 3230(b), (c), (d). 4753 ...................... 3231. 4754 ...................... 3233. 4755 ................................................ 3234. 4756 ................................................ 2601,3237. 4757 ................................................ 4761 ...................... 3238. 4762 ...................... 2603. 4771 ................................................ 2550(c)(1), (2); 2552(b), 2590(c), 2592(b). 4772 ................................................ 3222.3232. 4773 ................................................ 2556.2595. 4774 ................................................ 2563, 2602. 4775 ................................................ 3226, 3236. 4776 ................................................ 4801 ................................................ 2651(a), (b). 4802 ................................................ 2650. 4803 ................................................ 2651(c), 2659(a). 4804 ................................................ 2653. 4805 ................................................ 2654, 2655. 4806 ................................................ 4811 ................................................ 2321(a), (b). 4812 ................................................ 2306, 2327(a). 4813 ................................................ 2305, 2321(c), 232 4814 ................................................ 2322(b)-(e). 4815 ................................................ 2323(c), 2324. 4816 ................................................ 2307, 2327(a). 4817 ................................................ 2325. 4818 ................................................ 2311, 2327(a). 4819 ................................................ 4821 ................................................ 3206. 4822 ................................................ 3208. 4826 ................................................ 2320, 2322(a). 3208. 7(a), (d). 2323(a), (b); 4831 ................................................ 2351(a), (b); 2356. 4832 ................................................ 2351(c), 2355, 2356, 2361. 4833 ................................................ 2352(b)-(e). 4834 ................................................ 2353(b), 2354(b), (c). 4835 ................................................ 2360. 4836 ................................................ 4841 ............................................... 3210. 4842 ................................................ 3212. 4846 ................................................ 2350, 2352(a), 2353(a), 2354(a). 4851 ................................................ 1920(a), (b). 4852 ................................................ 1931. 4853 ................................................ 1925. 4854 ................................................ 1926. 486 1 ................................................ 1921. 4862 ................................................ 1927. 4863 ................................................ 1922. 4864 ................................................ 1923. 4865 ................................................ 1924. 4871 ................................................ 1920(c). 4872 ................................................ 1928. 4873 ................................................ 1932. 4874 ................................................ 1930. 4875 ................................................ 1935. 4876 ................................................ 1933. 4877 ................................................ 4881 ....................... 1900. 4882. ....................... 1905. 4883 ................................................ 1901, 1906. 4884 ................................................ 1902. 4885 ................................................ 1903. 4886 ................................................ 4891 ................................................ 1805. 4892 ................................................ 1805. 4893 ................................................ 1809(a). 4894 ................................................ 1805. 4895 ................................................ 1805. 4896 ................................................ 1805. 4897 ................................................ 4901 ................................................ 3271. 4902 ................................................ 3277. 4903 ................................................ 3278,3292. 4904 ................................................ 3279. 4905 ................................................ 3280. 4906 ................................................ 3276. 4907 ................................................ 3283, 3292. 5001 ................................................ 2800(a)(1), (4), (6), (c); 3030(a)(1); 3111; 3125(a); 3182(b). 5002 ................................................ 2809(a). (b)(1), (2), (c), (d). 5003 .......................................... 5004 ................................................ 2800(e)(1), (2), (3), (4); 3112. 5005 ................................................ 2800(a)(1), (d); 3112. 5006 ................................................ 2800(a)(1), (b)(2), (); 2879(b); 2880. 2900(a). 5007 ................................................ 2800(f), (a)(3), (4); 2846(a), 2847(a); 3112(b); 3125(a). 5008 ................................................ 2803(a)-(e), 2903(b)-(e). 5009 ................................................ 2802, 2885, 2878. 5010 ................................................ 2802(a), (b): 2866. 5011 ................................................ 2891(b), 2901(a), (b), (c), (d); 3113. 5012 ................................................ 2887. 5021 ................................................ 2800(a)(5), 2801(b). 5022 ...................... 3030(a)(2). 5023 ....................... 2801(e)(5). 5024 ................................................ 5025 ................................................ 2800(a)(5); 2801(c)(2), (e); 2883(e), 3036(a), 3250(h), (i); 3254(g). 1954 Code section number Page 18 1939 Code section number