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TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 26(h) ............................................ 247. 26(f) ................................................ 922. 27(a) ............................................. 561. 27(b) ............................................... 535, 562. 27(c)-() ......................................... 562, 584. 28 .................................................... 565. 31 ........................... 33. 32 .......................... 32. 33 .................................................... 6401. 34 ....................... ....................... 35 .................................................... 31. 41 ........................... 441.446. 42(a) ........................ 451. 42(b)-(d) ..................... 454. 43 ........................... 461. 44 ........................ 453, 7101. 45 ........................... 482. 46 .......................... 442. 47 ........................ 443. 6011(a). 48 .......................... 441,7701. 51 ........................ 6001, 6011(a). 51(a) ............................................... 6001, 6012(a), 6065(b). 51(b) ............................................... 6013(a), 6012(b)(1), 6014(b). 51(c) ............................................... 6012(b). 51(d) ............................................... 51(e) ...................... 6065(a). 51(t )...................... 6014(a) and (b), 6151(a), 6155(a). 51(g) ............................................... 6012(b), 6013(b), 6653(a), 6659. 52 .................................................... 6012(a), (b), 6062. 53 .................................................... 6072,6081,6001. 54(a)-(b) ........................................ 6001. 54(c)-(e) ......................................... 54(f) ............................................... 6033(a), 6065(b). 55 .................................................... 6103. 7213(a). 58(a) .............................................. 6151(a). 56(b) ............................................... 6152, 6601(cd 2). 56(c) ............................................... 6161(a), 6162(a). 6165, 7101. 56(d)-(f) ......................................... 56(g) ............................................... 6313. 56(h) .......... .......... 56() ................................................ 6151(b). 58(j) ............................................ 57 .................... ........................ 58 .................................................... 6012(b), 6015, 6064, 6065, 6073 (a). (c), 6081(a), 6091(b), 6103, 6161(a). 59(a)-(c) ........................................ 6153. 59(d) ............................................... 6201(b), 6315. 6601(g). 60 ................................................... 6015(g), 6073(b). (d), (e); 6091(b), 6153(b). (d), (e). 61 ............................................. 62 .................................................... 7805. 83 .................................................... 6108. 64 .................................................... 7701. 101(1)-(11), (13)419) ................... 501. 101(12) ........................................... 521. 522. 101 .................................................. 502. 102(a) ............................................. 531,532. 102(b), (c) ...................................... 533. 102(d) ............................................. 535. 102(e) ............................................. 541. 102(f) .......................................... 536. 103 .................................................. 891. 104(a) ............................................. 581. 104(b) ............................................. 11. 105 .......................... 632. 106 .................. .. ................... 1347. 107(a) ............................................. 1301. 107(b) ............................................. 1302. 107(c) ............................................. 1304(a). 107(d) ............................................. 1303. 107(e) ............................................. 1304(b). 108 .................................................. 21. 109 .................................................. 921. 110 .................................................. 594. 111 ................................................. 1001. 112(a) ..................... 1002. 112(b)(1) ........................................ 1031. 112(b)(2) ........................................ 1036. 112(b)(3) ....................................... 354. 355. 112(b)(4) ...................................... 361. 112(b)(5) ........................................ 351, 112(b)(6) ........................................ 332. 112(b)(6)(D ) .................................. 7101. 112(b)(7) ....................................... 333. 112(b)(8) ........................................ 1081. 112(b)(9) ....................................... 373. 112(b)(10) .................... 371. 112(bX I ) ...................................... 355. 112(c) ............................................. 351, 356, 371, 1031. 112(d) ............................................. 361,371. 112(e) ............................................. 351, 356, 361, 371, 1031. 112(f) ............................................. 1033. 112(g) ....................................... 368. 112(h) ............................................ 368. 112() .......................................... 367. 112(J) .............................................. 112(k) ............................................. 357, 371. 112(t) .............................................. 371. 112(m ) ............................................ 1071. 112(n) ............................................. 1034. 113(a) ............................................. 1012. 113(a)(1) ...................................... 1013. 113(a)(2) ........................................ 1015. 113(a)(3) ........................................ 1015. 113(a)(4) ........................................ 1015. 113(a)(5) ........................................ 1014. 113(a)(6) ........................................ 358, 1031. 113(a)(7) ...................................... 362. 113(a)(8) ...................................... 362. 113(a)(9) ........................................ 1033. 113(a)(10) ...................................... 1091. 113(a)(11) ...................................... 1051. 113(a)(12) ...................................... 1052. 113(a)(13) ...................................... 723, 732. 113(a)(14) ...................................... 1053. 113(a)(15) ...................................... 334. 113(a)(16) ...................................... 1052. 113(a)(17) ...................................... 1082. 113(a)(18) ...................................... 334. 113(a)(19) ...................................... 307. 113(a)(20) ...................................... 373. 113(a)(21) ...................................... 373. 113(a)(22) ...................................... 372. 113(a)(23) ...................................... 358. 113(b) ............................................. 1011. 113(b)(1) ........................................ 1016. 113(b)(2) ........................................ 1016. 113(b)(3) ........................................ 1017. 113(b)(4) ........................................ 1018. 113(c) ............................................. 1019. 113(d) ............................................. 1020. 113(e) ............................................. 1022. 114(a) .......................................... 167(f). 114(b)(1) ........................................ 612. 114(b)(2) .................................... 114(b)(3) .................................... 613(b)(3). 114(b)(4) ........................................ 613(b)(4). 115(a) ............................................. 301,316. 115(b) ............................................. 301,316. 115(c) ........................ 302,312,331,342. 115(d) ....................... 301. 115(e) ............................................. 301. 115(f) ........................ 305. 115(g)(1) ..................... 302. 115(g)(2) ........................................ 304. 115(g)(3) ........................................ 303. 115(h) ............................................ 312. 115(l) .............................................. 302, 346. 115(j) .............................................. 301. 115(k) ............................................. 115(t) .............................................. 312. 115(m ) ............................................ 312. 116(a) .......................................... 911. 118(b) ......................................... 116(c) ......................................... 892. 116(d) ............................................. 115. 116(e) ............................................. 115. 116(f) ........................ 943. 116(g) ........................ 526. 116(h) ............................................ 893. 116() .............................................. 121(a)(17). 116(j) .............................................. 912. 116(k) ............................................. 912. 116(t) .............................................. 933. 117(a) ............................................. 1221,1222. 117(b) ............................................. 1202. 117(c) ............................................. 1201. 117(d) ............................................. 1211. 117(e)(1) ........................................ 1212, 117(e)(2) ................................... 117(f) ........................................ 1232, 117(g)(1) ........................................ 1233. 117(g)(2) ........................................ 1234. 117(g)(3) ........................................ 1238. 117(h) ............................................ 1223. 117(l) .............................................. 582. 117(J) .............................................. 1231. 117(k) ............................................. 631. 1939 Code section number Page 2 1954 Code section number (b),