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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number 6415(c) ........................................... 1715(d)(2). 6415(d) ........................................... 1715(d)(1), 1854(c), 3471(c). 6416(a) ........................................... 1715(d), 2407(b), 2452(b), 3443(a)(3)(B). (b), (d). 6410(b)(1) ...................................... 2407(a), 3443(a)(2). 6416(b)(2)(A) ................................ 3443(a)(3)(A)(i), 6416(b)(2)(B) ................................ 3443(a)(3)(A)(ii), 6416(b)(2)(C) ................................ 3443(a)(3)(A)(iii). 6416(b)(2)iD) ................................ 2452(a). 6416(b)(2)(E) ................................ 3443(a)(3)(A)(iv). 6416(b)(2)(F) ................................ 3443(a)(3)(A)(v). 6416(b)(2)(O) ................................ 3443(a)(3)(A)(vi). 6416(b)(2)(H) ................................ 3443(a)(3)(A)(vii). 6416(b)(3) ...................................... 3443(a)(1). 6416(c) ........................................... 3403(e). 6416(d) ........................................... 3408(b). 6416(e) ........................................... 2705. 6416(f) ........................................... 2703(a), 3471(b). 6417(a) ........................................... 2473. 6417(b) ........................................... 2474. 6418(a) ........................................... 3494(a). 6418(b) ........................................... 3493(a). 6419 ................................................ 3286. 6420 ................................................ 6501(a) ........................................... 275(a), 874(a), 1016(a), 1635(a), 3312(a). 6501(b)(1) ...................................... 275(f). 6501(b)(2) ...................................... 1635(e). 6501(b)(3) ...................................... 6501(c)(1) ...................................... 276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b). 6501(c)(2) ...................................... 1635(c), 3312(c). 6501(c)(3) .................. 276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b). 6501(c)(4) ...................................... 276(b). 6501(c)(5) ...................................... 6501(d) ........................................... 275(b). 6501(e)(1)(A) ................................ 275(c). 6501(e)(1)(B) ................................ 275(d)(1). 6501(e)(2) ...................................... 6501(f) ........................................... 6501(g) ........................................... 6502(a) ........................................... 276(c), 874(b)(2), 1016(b)(2), 1635(d), 3312(d). 6502(b) ........................................... 3714(b). 6503(a)(1) ...................................... 277, 875, 1017. 6503(a)(2) ...................................... 141(h). 6503(b) ........................................... 274(b), 1015(b). 6503(c) ..................................... 6503(d) ........................................... 822(a)(2), 871(h). 6503(e) ........................................... 6504 ................................................ 6511(a) ........................................... 322(b)(1), 910. 1027(b)(1), 1636(a)(1), 3313. 6511(b)(1) ...................................... 322(b)(1), 910, 1027(b)(1), 1636(a)(1), 3313. 6511(b)(2) ...................................... 322(b)(2), 910, 1027(b)(2), 1636(a)(2), 3313. 6511(c) ........................................... 322(b)(3). 6511(d)(1) ...................................... 322(b)(5). 6511(d)(2)(A) ................................ 322(b)(6). 6511(d)(2)(B) ................................ 322(g). 6511(d)(3) ...................................... 6511(e)(1) ...................................... 3494(b). 6511(e)(2) ...................................... 3493(b). 6511(f) ........................................... 6512(a) ........................................... 322(c), 911, 1027( 6512(b) ........................................... 322(d), 912, 1027 6513(a) ........................................... 322(b)(4). 6513(b) ........................................... 322(e). 6513(c) ........................................... 1636(c). 6513(d) ........................................... 6514(a) ........................................... 3774. 6514(b) ........................................... 3775. 6515 ................................................ 6521 ................................................ 3812. 6531 ................................................ 3748(a). 6532(a)(1) ...................................... 3772(a)(2). 6532(a)(2) ...................................... 3774(b). 6532(a)(3) ...................................... 6532(a)(4) ...................................... 3772(a)(3). 6532(b) ........................................... 3746(a), (b), (c). 6533 ................................................ c). (d). 6001(a) ........................................... 146(f), ^92(a), (c), (d); 294(a)(1), (2). (b), (c); 295, 296, 297. 2C8, 890(a), (b), 891, 892, 893(a)(1), (2); (b)(1), (2), (3), (4): 925, 1020(a), (b). 1021, 1022, 1023(a)(1), (2); (b)(1), (2), (3). (4), (5), 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), 3448(b), 3470, 3495, 3655(b), 3779(1), 3794. 6601(b) ........................................... 890(a), 925. 6601(c)(1) ...................................... 294(a)(2), 296, 893(a)(2), (b)(3); 1023(a)(2), (b)(3). 6601(c)(2) ...................................... 56(b), 272(i), 1605(c). 6601(c)(3) ...................................... 297,892, 1022. 6601(c)(4) ...................................... 3310(a), (b), 3311. 6601(d) ........................................... 292(a), 891, 1021. 6601(e) .................... 292(c), 3779(0). 6601(f)(1) ...................................... 292(a), 294(b), 295, 296, 298, 890(a), (b), 891, 893(a), (b). 1020(a), (b), 1021, 1023(a), (b). 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), (d), 3448(b), 3470. 3495, 3655(b), 3779(). 6601(f)(2) ...................................... 6601(f)(3) ...................................... 6601(g) ........................................... 59(d). 6601(h) .......................................... 6602 ................................................ 3746(d). 6611(a) ........................................... 3443(c). 3771(a). 6611(b)(1) ...................................... 3771(b)(1). 6611(b)(2) ...................................... 3771(b)(2). 6611(c) ........................................... 3771(c). 6611(d) ........................................... 322(b)(4), (e); 1636. 6611(e) ........................................... 3771(b)(2). 6611(f) ........................................... 3771(e). 6611(g) ........................................... 3790. 6612....... .............. 6651(a) .................... 291, 894(a), 1631, 3612(d)(1). 6651(b) ................... 6651(c).................... 294(d)(1)(A). 6652 ................................................ 6653(a) ........................................... 51(g)(6)(A), 293(a), 894(a) 1019(a). 6653(b) .......................................... 51(g)(6)(B), 293(b), 871(i), 1019(b), 3612(d)(2). 6653(c)(1) ...................................... 271, 870, 1011. 6853(c)(2) ...................................... 6653(d) ........................................... 6653(e) ........................................... 1821(a)(3). 6654 ................................................ 294(d)(1)(B). 6655 ................................................ 6656 ................................................ 6657 ................................................ 6658 ................................................ 146(f). 6659 ................................................ 51(g)(6), 291, 293, 871(i), 1019, 1117(g), 1634(b), 1718(c), 1821(a)(3), 3310(a)-(e), 3311. 3655(a)(b). 6671(a) ........................................... 1718(c), 1821(a)(3), 2557(b)(4), 2707(a). 6671(b) ........................................... 1718(d). 1821(a)(4), 2557(b)(8), 2707(d). 6672 ................................................ 1718(c), 1821(a)(3), 2557(b)(4), 2707(a). 6673 ................................................ 1117(g). 6674 ................................................ 1634(b). 6801(a) ........................................... 1809(b)(1), 2652(a), 3273(a), 3300(a), 3901(a)(2). 6801(b) ........................................... 1809(b)(1). 3301(a). 6802(1) ........................................... 1423(a), 1817(a). 6802(2) ....................................... 1817(b). 6802(3) ........................................... 1817(c). 6803(a)(1) ...................................... 1423(b). 6803(a)(2) ...................................... 1423(c). 6803(b)(1) ...................................... 1818(a). 6803(b)(2) ...................................... 1818(b). 6804 ................................................ 1815, 1920(c), 3301(a). 6805(a) .................... 3304(a). 6805(b) ........................................... 3304(b). 6805(c) .......................................... 3304(c). 6805(d) ........................................... 3304(d). 6806(a) ........................................... 3273(b). 6806(b) ........................................ 6806(c) ........................................ 3293. 6807 ................................................ 3725. Page 23 1954 Code section number 1939 Code section number B