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TITLE 26-INTERNAL REVENUE CODE 1939 Code 1954 Code section number section number 7304 ................................................ 3326. 7321 ................................................ 3720(b). 7322 ................................................ 3721. 7323(a) ........................................... 3723(a). 7323(b) ........................................... 3723(b). 7323(c) ........................................... 3723(c). 7324 ................................................ 3722. 7325 ................................................ 3724. 7326 ..................................... ..... 7327 ...................................... 3720. 7328 ................................................ 2657. 7329 ............................................ 7341(a) .................... 3324(a). 7341(b) ........................................... 3324(b). 7341(c) ........................................... 3324(c). 7342 ................................................ 3601(b). 7343 ................................................ 145(d), 894(b)(2)(D ), 1718(d), 1821(a)(4), 2557(b)(8), 2707(d), 3228, 3710(c), 3793(b)(2) 7344 ................................................ 4048. 7401 ................................................ 3740. 7402(a) ........................................... 3800. 7402(b) ........................................... 3633. 7402(c) ........................................... 4042. 7402(d) ........................................... 3992, 3995(c). 7402(e) ........................................... 7403(a) ........................................... 3678(a). 7403(b) ........................................... 3678(b). 7403(c) ........................................... 3678(c). 7403(d) ........................................... 3678(d). 7404 ................................................ 826(a). 7405(a) ........................................... 3746(a). 7405(b) ........................................... 3746(b). 7405(c) ........................................... 7405(d) ........................................... 7406 ................................................ 3747. 7407 ................................................ 7421(a) ........................................... 3653(a). 7421(b) ........................................... 3653(b). 7422(a) ........................................... 3772(a)(1). 7422(b) ........................................... 3772(b). 7422(c) ........................................... 3772(d). 7422(d) ........................................... 3772(e). 7422(e) ......................... 7422(f) ........................................... 7423(1) ........................................... 3770(b)(1). 7423(2) ........................................... 3770(b)(2). 7424(a)(1) ...................................... 3679(a)(1). 7424(a)(2) ...................................... 3679(a)(2). 7424(a)(3) ...................................... 3679(a)(3). 7424(b) ........................................... 3679(c). 7424(c) ........................................... 3679(d). 7425 ................................................ 7441 ................................................ 1100. 7442 ................................................ 1101. 7443(a) ........................................... 1102(a). 7443(b) ........................................... 1102(b). 7443(c) ........................................... 1102(c). 7443(d) ........................................... 1102(d). 7443(e) ........................................... 1102(e). 7443(f) ........................................... 1102(f). 7443(g) ........................................... 1102(g). 7444(a) ........................................... 1103(a). 7444(b) ........................................... 1103(b). 7444(c) ........................................... 1103(c). 7444(d) ........................................... 1103(d). 7445 ................................................ 1104. 7446 ................................................ 1105. 7447(a) ........................................... 1106(a). 7447(b) ........................................... 1106(b). 7447(c) ........................................... 1106(c). 7447(d) .................... 1106(d). 7447(e) .................... 1106(e). 7447(f) ........................................... 1106(f). 7447(g) ........................................... 1106(g). 7451 .............................................. 1110. 7452 ....................... 504(b), R.A. 1942. 7453 ............................... ....... 1111. 7454(a) ........................................... 1112. 7454(b) ........................................... 7455 ....................... 1113. 7456(a) .................... 1114. 7456(b) ........................................... 7456(c) ..................... 1114(b). 7457(a) ..................... 1115(a). 7457(b) ........................................... 1115(b). 7458 ....................... 1116. 7459(a) .................... 1117(a). 7459(b) ........................................... 1117(b). 7459(c) ........................................... 1117(c). 7459(d) ........................................... 1117(d). 7459(e) ........................................... 1117(e). 7459(f) ........................................... 1117(f). 7459(g) ........................................... 7460(a) ........................................... 1118(a). 7460(b) ........................................... 1118(b). 7461 ................................................ 1120. 7462 ................................................ 1121. 7463 ................................................ 7471(a) ........................................... 1130(a). 7471(b) ........................................... 1130(b), 7471(c) ........................................... 7472 ................................................ 1131. 7473 ................................................ 1132. 7474 ................................................ 1133. 7461 ................................................ 1140. 7482(a) .................... 1141(a). 7482(b) ........................................... 1141(b). 7482(c) .................... 1141(c). 7483 ................................................ 1142. 7484 ................................................ 1143. 7485(a) ........................................... 1145. 7485(b) ........................................... 7486 ................................................ 1146. 7487 ................................................ 7491 ................................................ 2597. 7492 ................................................ 1925(b). 7493 ................................................ 1930. 7501(a) ........................................... 3661. 7501(b) ........................................... 7502 ................................................ 7503 ................................................ 7504 ................................................ 7505(a) ........................................... 3695(b). 7505(b) ........................................... 3695(c). 7506(a) ........................................... 3795(a). 7506(b) ........................................... 3795(b). 7506(c) ........................................... 3795(c). 7506(d) ........................................... 3795(d). 7507(a) ........................................... 3798(a). 7507(b) ........................................... 3798(b). 7507(c) ........................................... 3798(c). 7507(d) ........................................... 3798(d). 7508(a) ........................................... 3804(a). 7508(b) ........................................... 3804(d). 7509 ................................................ 1424. 7510 ................................................ 3331. 7511 ................................................ 3802. 7601(a) ........................................... 3600. 7601(b) ........................................... 7602 ................................................ 3614, 3615(a), 3632(a)(1). 7603 ................................................ 3615(d). 7604(a) ........................................... 3633(a). 7604(b) ........................................... 3615(e). (1 7604(c) ........................................... 7605(a) ........................................... 3614, 3615. 7605(b) ........................................... 3631. 7606(a) ........................................... 3601(a)(1). 7606(b) ........................................... 3601(a)(2). 7606(c) ........................................... 7607 ................................................ 7621 ................................................ 3650. 7622(a) ........................................... 3632(a). 3622(b) ........................................... 3632(b). 7623 ................................................ 3792. 7641 ................................................ 2302(c), 2322(c), 2569(d)(4), 2653(b). 7651(2)(A) ..................................... 3811. 7652(a)(1) ...................................... 3360(a). 7652(a)(2) ...................................... 3360(b). 1652(a)(3) ...................................... 3360(c). 7652(b)(1) ...................................... 3350(a). 7652(b)(2) ...................................... 3350(b). 7653(a)(1) ...................................... 3361(a). 7653(a)(2) ...................................... 3351(a). 7653(b) ........................................... 3351(b), 3361(b). 7653(c) ........................................... 3351(c). 3361(c). 7653(d) ........................................... 7654 ................................................ 2483. 7655 .......................................... 7701(a)(i) ...................................... 1426(f), 1532(i), 1607 1931(b), 2133(i), 3238(a), 3507(a), 7701(a)(2) ...................................... 3797(a)(2). 7701(a)(3) ...................................... 3797(a)(3). 7701(a)(4) ...................................... 3797(a)(4). 7701(a)(5) ...................................... 3797(a)(5). 7701(a)(0) ...................................... 3797(a)(6). Page 25 1954 Code section number 1939 Code section number b), (c); 2352(c), (k), 1805, 3228(a), 3797(a)(1).