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TITLE 26-INTERNAL REVENUE CODE 1939 Code section number 1954 Code section number Page 24 1939 Code section number 6808 ................................................ 6851(a)(1) ...................................... 146(a)(1). 6851(a)(2) ...................................... 146(a)(2). 6851(b) ........................................... 6851(c) ........................................... 146(d). 6851(d) ........................................... 146(e). 6851(e) .................... 146(b). 6861(a) ........................................ 273(a), 872(a). 1013(a). 6861(b) ......................................... 273(b), 872(b), 1013(b). 6861(c) ........................................... 273(c), 872(c), 1013(c). 6861(d) ........................................... 273(d), 872(d). 1013(d). 6861(e) ........................................... 273(e), 872(e), 1013(e). 6861(f) ........................................... 273(I), 872(1). 1013(1). 6861(g) ........................................... 273(k), 872(J), 1013(J). 6861(h) .......................................... 6862(a) ........................................... 3660(a). 6862(b) ........................................... 6863(a) ........................................... 273(f), (h); 872(f), (h); 1013(f). (h); 3660(b). 6863(b)(1) ...................................... 273(g), 872(g), 1013(g). 6863(b)(2) ...................................... 273(f). (h); 872(f), (h); 1013(f), (h). 6864 ................................................ 6871(a) ........................................... 274(a), 1015(a). 6871(b) ........................................... 274(a), 1015(a). 6872 ................................................ 274(a). 6873(a) .......................................... 274(b), 1015(b). 6873(b) ........................................... 6901(a) ........................................... 311(a), 6 6901(b) ........................................... 311(a). 69 6901(c) ........................................... 311(b), 9 6901(d) ........................................... 311(b)(4 6901(e) ..................... 311(c), 1 6901(f1) ........................................... 311(d),9 6901(g) ........................................... 311(e), 1 6901(h) .......................................... 311(f), 9 6901(f) ......................... ...... 6902(a) .................... 1119(a). 6902(b) ........................................... 1119(b). 6903(a) ........................................... 312(a), 9 6903(b) ........................................... 312(c), 9 6904 ................................................ 7001(a) ........................................... 150. 7001(b) ........................................... 7011(a) ........................................... 3270(a). 7011(b) ........................................... 3280(a). 7012 ................................................ 7101 ................................................ 44(d), 00(a), 1025(a). '00(a), 1025(a). 00(b), 1025(b). 1, 025(c). 00(c), 1025d). 025(g). 00(e). 1025(f1). 01(a), 1026(a). 01(c), 1026(c). 56(c)(2), 112(b)(6)(D), 131(c), 146(b), 272(J), 273(f), 822(a)(2), 871(h), 872(f), 926, 1012(0). 1013(f), 1145, 1818(a), 2302(e), 2322(e), 2352(e), 2474, 2569(b), 2653(d), 3360(d)(2)(B), 3412(d), 3413, 3660(b), 3722(c), 3724(c), 3943, 3992. 4010, and 6 U.S.C. 15. 7102 ................................................ 3676. 7103 ................................................ 7121(a) ........................................... 3760. 7121(b) ........................................... 3760. 7122(a) ........................................... 3761. 7122(b) ........................................... 3761. 7123 ................................................ 7201 ................................................ 145(a), (b), 153(d), 340, 894(b)(2)(B), (C); 937, 1024(a), (b); 1718(a), (b); 1821(a)(1), (2), (b)(4); 2557(b)(2) (b)(3j: 2656(f). 2707(b), 2707(c), 3604(c). 7202 ................................................ 145(b), 894(b)(2)(C), 1718(b). 1821(a)(2), 2557(b)(3), 2707(c). 7203 ................................................ 145(a), 153(d), 340, 894(b)(2)(B), 937, 1024(a), 1718(a), 1821(a)(1), 2557(b)(2), 2707(b), 3604(c). 7204 ................................................ 1634(a). 7205 ................................................ 1626(d). 7206(1) ........................................... 3809(a). 7206(2) ........................................... 3793(b). 7206(3) ........................................... 3793(a). 7206(4) ........................................... 2656(a), 3321. 7206(5) ........................................... 3762. 7207 ................................................ 894(b)(2). 3616(a). 3672, 3793(b). 7208 ................................................ 3300(b). 7208(1) ........................................... 1425(b). 7208(2) ........................................... 1823(a). 7208(3) .................... 1822, 1823(b). 7208(4) ........................................... 1823(c). 7208(5) ........................................... 3323(a)(3). 7209 ................................................ 1425(a). 7210 ................................................ 3616(b). 7211 ................................................ 3325. 7212(a) ........................................... 3601(c). 7212(b) ........................................... 3601(c)(2). 7213(a)(1) ...................................... 55(f)(1). 7213(a)(2) ...................................... 55(t)(2). 7213(a)(3) ...................................... 55(f)(3). 7213(b) .................... 4047(a)(1). 7213(c) ........................................... 7214(a) ........................................... 4047(e). 7214(b) ........................................... 4047. 7214(c) ........................................... 7231 .............................................. 150. 7232 ................................................ 3412(d). 7233(1) ........................................... 1929(a(1). 7233(2) ........................................... 1929(a)(2). 7234(a) ........................................... 2308(a). 7234(b) ........................................... 2308(c). 7234(c) ........................................... 2308(h). 7234(d)(1) ...................................... 2308(11(1). 7234(d)(2)(A) ................................ 2308(g)(1). 7234(d)(2)(B) ................................ 2308(g)(2). 7234(d)(3) ...................................... 2308(l)(2). 7234(d)(4) ...................................... 2308(d). 7235(a) ........................................... 2326(a). 7235(b) ........................................... 2326(b). 7235(c) ........................................... 2326(c). 7235(d) ........................................... 3207(b). 7235(e) ........................................... 2327. 7236 ................................................ 2357(b). 7237(a) ........................................... 2557(b)(1), 2596, 3225, 3235. 7237(b) .......................................... 2557(a). 7238 ................................................ 2570. 7239(a) ........................................... 2656(b). 7239(b) ........................................... 2656(d). 7240 ................................................ 3506. 7261 ................................................ 2409. 7262 ................................................ 3294(a). 7263(a) ........................................... 1929(c). 7263(b) ........................................... 1929(b). 7264 ............................................... 3207(a). 7265(a)(1) ...................................... 2308(b). 7265(a)(2) ...................................... 2326(a)(2). 7265(b) ........................................... 2308(c), 2327(a), 7265(c) ........................................... 2308(J), 2327(a). 7266(a)(1) ...................................... 3211(a). 7266(a)(2) ...................................... 3211(b). 7266(a)(3) ...................................... 3211(c). 7266(b) ........................................... 2357(a). 7266(c) ........................................... 2357(c). 726d(d) ........................................... 2357(d). 7.66(e) ........................................... 2357(c). 7266(f) ........................................... 2357(f). 7267(a) ........................................... 2656(J). 7267(b) ........................................... 2656(k). 7267(c) ........................................... 2656d). 7267(d) ........................................... 2656(h). 7268 ................................................ 3320(a). 7269 ................................................ 894(b)(1). 7270 ................................................ 1821(b)(3). 7271(1) ........................................... 1822, 2656(c). 7271(2) ........................................... 1820(b). 7271(3) ..................... 1820(a). 7271(4) ........................................... 3323(a)(1), (2). 7272(a) ........................................... 1831(c), 2656(g), 3475(c). 7272(b) ......................................... 7273(a) .................... 3274. 7273(b) ........................................... 3294(b). 7274 ................................................ 2656. 7275 ................................................ 7301(a) ........................................... 2558(a). (b); 2571, 2598(a), (b), (c); 3253, 3321(b)(1), 3720(a)(1). 7301(b) ........................................... 3321(b)(1), 3720(a)(2). 7301(c) ........................................... 2657(e), 3321(b)(1), 3720(a)(3). 7301(d) ........................................... 3321(b)(2), 3322. 7301(e) ........................................... 3321(b)(3). 7302 ................................................ 3116. 7303(1) ........................................... 1823. 7303(2) ........................................... 2309(b), 2358(b). 7303(3) ........................................... 2309(d). 7303(4) ........................................... 2358(a). 7303(5) ........................................... 2309(b), 2358(b), 7303(6)(A) ..................................... 2657(c). 7303(6)(B) ..................................... 2656(c), 2657(a)(b), (). 7303(7) ........................................... 3323(b). 7303(8) ........................................... 3793(a)(2). 1954 Code section number