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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 8161(a)(2) ...................................... 822(a)(2). 6161(b)(1) .................. 272(J). 1012(I). 6161(b)(2) .................. 871(h). 6161(c) ........................................... 274(b). 1015(b). 6161(d) ........................................... 6162(a) ........................................... 56(c)(2). 6162(b) .................................. 6163(a) ......................... ....... 925, 926. 6163(b) ........................................... 6164(a) .................... 3779(a). 6164(b)... ................. 3779(b). 6164(c) ........................................... 3779(c). 6104(d) ........................................... 3779(d). 6164(e) ........................................... 3779(e). 6164(f) ........................................... 3779(f). 6164(g) ........................................... 3779(g). 61 4(h) .......................................... 3779(h). 6164() ............................................ 3781. 6165 ................................................ 56(c)(2), 272(j), 822(a)(2), 871(h), 1012(i). 6201(a) ........................................... 3640, 3647. 6201(a)(1) ...................................... 3812(f). 6201(a)(2)(A) ................................ 1809(b)(2), 2351(c)(2), 2651(c)(2), 3311. 6201(a)(2)(B) ................................ 6201(a)(3) ...................................... 6201(b) ........................................... 59(d). 6201(c) ........................................... 22(m )(4). 6201(d) ........................................... 6202 ................................................ 3644. 6203 ................................................ 3641. 6204 ................................................ 3642. 6205(a)(1) ...................................... 1401(c), 1411, 1501(c), 1521. 6205(a)(2) ...................................... 1411. 6205(b) ........................................... 1421, 1502, 1522. 6206 ................................................ 6211(a) ........................................... 271(a), 870, 1011. 6211(b)(1) ...................................... 271(b)(1). 6211(b)(2) ...................................... 271(b)(2). 6211(b)(3) ................................. 271(b)(3). 6212(a) ........................................... 272(a), 871(a), 1012(a). 6212(b)(1) ...................................... 272(k), 1012(j). 6212(b)(2) ...................................... 272(a). 6212(b)(3) ...................................... 901(d). 6212(c)(1) ...................................... 272(f), 871(f), 1012(f). 6212(c)(2) ....................... ..... 6213(a) ............................ 272(a), 871(a), 1012(a). 6213(b)(1) ...................................... 272(f), 871(f), 1012(f). 6213(b)(2) ...................................... 3780(c). 6213(b)(3) ...................................... 6213(c) ... ............... ................. 272(c), 871(c), 1012(c). 6213(d) ........................................... 272(d), 871(d), 1012(d). 6213(e) ........................................... 6214(a) ........................................... 272(e), 871(e), 1012(e). 6214(b) .................... 272(g), 1012(g). 6214(c) .......................................... 272(h), 871(g), 1012(h). 6215(a) ......................................... 272(b), 871(b), 1012(b). 6215(b) ........................................... 6216 ................................................ 6301 ................................................ 3651(a)(1). 6302(a) ........................................... 3652. 6302(b) ........................................... 1420(c), 1719, 2550(c), 2708, 3281,3282. 6302(c) ........................................... 3310(f)(2). 6303(a) ........................................... 3655(a). 6303(b) ........................................... 6304 ............................... .......... 6311(a) ........................... ...... 3656(a)(1), (b)(1). 6311(b)(1) ...................................... 3656(a)(2)(A), (b)(2). 6311(b)(2) ...................................... 3656(a)(2)(B). 6312(a) ........................................... 3657. 6312(b) ........................... .......... 6313 ................................ . ..... 58(g), 1008(d), 1420(d), 1530(d). 1605(e), 3658. 6314(a) ........................................... 1008(e), 3659(a). 6314(b) ....................... 823. 6314(c) ............................ ..... 6315 ................................ ...... 59(d). 6316 ................................................ 6321 ................................................ 3670. 6322 ............................................... 3671. 6323(a) ........................................... 3672(a). 6323(a)(1) ...................................... 3672(a)(1). 6323(a)(2) ...................................... 3672(a)(2). 6323(a)(3) ...................................... 3672(a)(3). 6323(b) ........................................... 6323(c) ............................ ..... 8323(d)(1) ....................... 3672(b)(1). 6323(d)(2) ...................................... 3672(b)(2). 6323(e) ........................................... 6324(a)(1) ...................................... 827(a). 8324(a)(2) ...................................... 827(b). 6324(a)(3) ...................................... 827(c). 6324(b) ........................................... 1009. 6324(c) ........................................... 6325(a)(1) ...................................... 827(a), 1009, 3873(a). 6325(a)(2) .................. 3673(b). 6325(b)(1) .................. 3674(a). 6325(b)(2) ...................................... 3674(b). 6325(c) ........................................... 3675. 6325(d) ........................................... 6326 ................................................ 6331(a) ........................................... 3310, 3660, 3690, 3692, 3700. 6331(b) ........................................... 3690, 3692, 3700. 6331(c) ........................................... 3715. 6331(d) ........................................... 6332(a) ........................................... 3710(a). 6332(b) ........................................... 3710(b). 6332(c) ........................................ 3710(c). 6333 ............................................. 3711. 6334(a) ........................................... 3691(a). 6334(b) .......................................... 3691(b). 6334(c) ........................................... 3692. 6335(a) ........................................... 3693(a), 3701(a). 6335(b) ........................................... 3693(b), 3701(b). 6335(c) ........................................... 3712. 6335(d) ........................................... 3693(c), 3701(c). 6335(e)(1) ...................................... 3695(a), 3701(d), (e). 6335(e)(2) ...................................... 3695(b). 6335(e)(2)(A) ................................ 3695(a), 3701(d). 6335(e)(2)(B) ................................ 3701(d). 6335(e)(2)(C) ................................ 6335(e)(2)(D) ................................ 3701(f). 6335(e)(2)(E) ................................ 3693, 3701. 6336(e)(2)(F) ................................. 3693(d), 3701(f). 6335(e)(3) ...................................... 3701(f). 6336 ................................................ 6337(a) ........................................... 3696, 3702. 6337(b)(1) ...................................... 3702(b)(1). 6337(b)(2) ...................................... 3702(b)(2). 6337(c) ........................................... 3702(c). 6338(a) ........................................... 3703(b). 6338(b) ........................................... 3704(b). 6338(c) ........................................... 3703(a), 3704(a). 6339(a)(1) ...................................... 3697(a)(1). 8339(a)(2) ...................................... 3697(b). 6339(a)(3) ...................................... 3697(c). 6339(a)(4) ...................................... 3697(d). 6339(a)(5) ...................................... 6339(b)(1) ...................................... 3704(c)(1). 6339(b)(2) ...................................... 3704(c)(2). 6340(a) ........................................... 3706(a), (b). 6340(b) ........................................... 3706(f). 6341 ................................................ 3718. 6342(a) ........................................... 3694. 8342(b) ........................................... 3712. 6343 ......................................... 6344 ............................................... 0401(a) .......................................... 3770(a)(2). 6401(b) ........................................... 322(a)(2). 6401(c) ........................................... 3770(c). 6402(a) .......................................... 1027(a), 3770(a)(1), (4), (5). 6402(b) ........................................... 322(a)(3). 6403 ................................................ 321. 6404(a) ........................................... 3770(a)(1), (5). 6404(b) ........................................... 273(J), 873. 1014. 6404(c) ........................................... 6405(a) ........................................... 3777(a). 6405(b) ........................................... 3777(b), 6405(c) ........................................... 3777(c). 6406 ................................................ 3790. 6407 ................................................ 3770(a)(3). 8411(a)..... .............. 3780(a). 6411(b) .................... 3780(b). 6411(c) ........... ......... 3781. 6412(a) ................... 6412(b)(1) ...................................... 3412(g)(1). 6412(b)(2) ...................................... 3412(g)(2). 6412(c) ........................................... 6412(d) .................... 3508. 6412(e) ........................................... 6413(a)(1) ...................................... 1401(c), 1411, 1501(c), 1521. 6413(a)(2) ...................................... 1411. 6413(b) ........................................... 1421, 1502, 1522. 0413(c)(1) ...................................... 1401(d)(3). 6413(c)(2) ...................................... 1401(d)(4). 6413(d) ........................................... 1601(d). 6414 ....................... 143(f), 1622(f)(1). 6415(a) ..................... 1854(a), 3471(a). 6415(b) ........................................... 1715(d)(1). (2); 1854(b), (c); 3471(b), (c). 1954 Code section number Page 22 1939 Code section number