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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 6017 ................................................ 482(a). 6018(a) ........................................... 821(a)(1). 864(a)(l), 837. 6018(b) ........................................... 821(a)(2). 864(a)(2). 6019(a) ........................................... 1006(a). 6019(b) ........................................... 6020(a) ........................................... 3611(a)(2). 6020(b) ........................................... 3612(a), (c). 6020(c) ........................................... 6021 ................................................ 3613. 6031 ................................................ 187. 6032 ................................................ 169(f), 6033(a) ........................................... 54(f). 6033(b) ........................................... 153(a). 8033(c) ........................................... 6034(a) ........................................... 153(b). 6034(b) ........................................... 153(b). 6035(a) ........................................... 338. 6035(b) ........................................... 339. 6036 ................................................ 274(a), 820. 6037 ................................................ 6041(a) ........................................... 147(b)(2). 6041(b) ........................................... 147(b)(1). 6041(c) ........................................... 147(c). 6041(d) ........................................... 6042 ................................................ 148(a), (b), (c). 6043 ................................................ 148(d). (c). 6044(a) ........................................... 148(f). 6044(b) ........................................... 148(f). 6044(c) ........................................... 148(f). 6045 ................................................ 149. 6046(a) ........................................... 3604(a). 6046(b) ........................................... 3604(b). 6046(c) ........................................... 3604(b). 6046(d) ........................................... 6051(a) ........................................... 1403. 1633(a). (b). 6051(b) ........................................... 1633(a). 6051(c) ........................................... 1633(b). 6051(d) ........................................... 1633(b). 6061 ................................................ 3809(b). 6062 ................................................ 52(a). 6063 ........................ 187. 6064 ................................................ 58(g), 3809(b). 6065(a) ........................................... 142(a), (b), 148(a), (d), (e); 149. 169(f), 187, 233, 821(a), 864(a), 1006(a). 1604(a), 1716(a), 1852(a), 1902(a)(1), 240 (a), 2471, 2555(a). (c); 2701, 3233(a), 3272(a), 3330. 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3604(b), 3611(a), (c), 3779(b), 3780(a), 3809(c). 6065(b) ........................................... 51(a), 54(f), 58(b), 215(a), 3780(a). 6071 ................................................ 141(b), 147(a). 148(a), (b), (c). (e): 149. 150, 153(a), (b), 821(b), 864(b), 874(b)(3), 1253(a), 1420(c), 1530(b), 1604(a), 1716(b), 1852(a), 1902(a)(l), 2403(a), 2451(a). 2471, 2555(b), (c), 2701, 2734(e), 3233(a), 3272(a), 3310(a), (f)(1); 3448(a), 3461. 3467(b), 3469(d), 3475(c). 3491(a), 3604(a), 3611(b), (c); 3779(b), 3780(a), 3791(a). 6072(a) ........................................... 53(a)(1), 143(c). 6072(b) ........................................... 53(a). 6072(c) ........................................... 217(a), 235(a). 6072(d) ........................................... 6072(e) ........................................... 3805. 6073(a) ........................................... 58(d)(1). 6073(b) ........................................... 60(a). 6073(c) ........................................... 58(d)(2), 6073(d) ........................................... 60(b). 6073(e) .................... 60(c). 6074(a) ........................ 6074(b) ........................................... 6074(c) ........................................... 6075(a) ........................................... 821(b), 864(b), 6075(b) ........................................... 1006(b). 6081(a) ........................................... 53(a)(2), 58(e), 141(b), 147(a), 148(a). (b), (c), (c); 149, 150, 153(a), (b); 821(b), 864(b), 874(b)(3). 1253(a), 1420(c), 1530(b), 1604(b), 1625(c). 1633(c), 1716(b), 2403(a), 2451(a), 2471, 2555(e)(1), 2701, 3233(a), 3272(a), 3310(f)(1), 3448(a), 3461. 3467(b), 3469(e), 3475(d), 361l(a)(1), 3634, 3779(b), 3791(a). 6081(b) ........................................... e081(c) ........................................... 6091(a) ........................................... 6091(b)(1) ...................................... 6091(b)(2) ...................................... 147(a), 148(b), (c), (d), 149, 150, 153(a), (b), 820, 874(b)(3), 1253(a), 1420(c). 1530(b), 2555(c)(1), 2734(c), 3233(a), 3604(a), 3611(a)(1), (c); 3779(a), 3780(a), 3791(a). 53(b)(1), 58(d)(2), 60(b), 143(c), 821(c), 864(c), 1006(b), 1604(a), 1716(c), 1852(b), 1902(a)(2), 2403(a). 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(c), 3611(a)(1), (c); 3791(a). 53(b)(2), 141(b), 143(c), 1604(a), 1716(c), 1852(b), 1902(a)(2). 2403(a), 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461. 3467(b), 3469(d). 3475(c), 3491(c), 3611(a)(1), (c); 3791(a). 6091(b)(3) ...................................... 821(c), 864(c). 6091(b )(4) ...................................... 6101 ............................................... 3630. 6102 ........................... 6103(a) ........................................... 55(a). 6103(b) ........................................... 55(b). 6103tc) ........................................... 55(c). 6103(d) ........................................... 55(d). 6103(c) ........................................... 58(h). 6103(f) ........................................... 55(e ). 6104 ................................................ 153(c). 6105 ................................................ 722(g). 6106 ................................................ 1604(c). 6107 ................................................ 3275,3292. 6108 ................................................ 6 3. 6109 ................................................ 6151(a) ........................................... 56(a). 143(c). (h); 144. 218(a), 236(a), 822(a)(1), 1001(a), 1253(a), 1530(b), 1715(b). (c); 1853(a), (b); 1902(a)(3), (b); 2403(b), 2451(a), (b); 2472, 2702(a), 3220, 3230, 3271(b), 3272(a), 3448(a), (b); 3461, 3467(b), 3469(b), 3470, 3475(c), 3491(a), (c). 6151(b) ........................................... 51(f)(2), 56(0). 6151(c) ........................................... 322(b)(4), (e). 6152(a)(1) ...................................... 56(b)(2)(A). 6152(a)(1)(A) ............................... 56(b)(2)(A). 6152(a)(1)(B) ............................... 56(b)(2)(B). 6152(a)(2) ................................... 56(b)(1). 6152(a)(3) ............ i ......................... 1605(c). 6152(b)(1) .................. 56(b)(3)(A), 1605(c). 6152(b)(2) .................. 56(b)(3)(B). 6152(c) ...... .............. 272d). 6152(d) .................... 56(b)(4). 6153(a) ...... 59(a). 6153(b) .......... 60(a), 6153(c) ....... ............. 59(b). 6153(d) .................... 60(b). 6153(e) ........... ......... 60(c). 6153(f) .............. ...................... 59(c). 6154 .......................................... 6155(a) ....................................... 22(d)(6)(P). 51(f)(2), 131(c), 6155(b) ........................................... 6156 ............................................. 6161(a)(1) ................................... 146(a), 272(b), (c); 273(a), (g), (); 274(b), 292(a), 871(b), (c), (I); 872(a), (g), (1); 874(b)(3), 891, 1012(b), (c); 1013(a), (g), (I): 1015(b), 1021, 1117(g), 1605(c), 3310(d), 3311, 3660(a), 3779(h). 56(c), 58(e), 1008(b), 1605(d), 3467(b). 3469(e), 3475(d). 71-999 0 - 78 - 4 (Vol. 7) Page 21 1954 Code section number 1939 Code section number