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TITLE 26-INTERNAL REVENUE CODE 1939 Code 1954 Code section number section number 232(b) ............................................ 882, 233 ................................................. 882, 6065(a). 234 .................................................. 882. 235(a) ............................................. 882. 6011(a), 6012(a), 6072(c). 235(b) ............................................. 6012(a). 236(a) ............................................. 6151(a). 236(b) ............................................. 884(1). 237 .................................................. 884(3). 238 .................................................. 884(4). 251 .......................9 31, 6011(a). 252 .................................................. 932. 261 .................................................. 11. 262 .................................................. 941. 263 .................................................. 942. 265 .................................................. 943. 271 .................................................. 6211, 6653(c)(1). 272(a) ............................................. 6212(a), (b)(2); 6213(a). 272(b) ............................................. 6155(a), 6215(a). 272(c) ............................................. 6155(a), 6213(c). 272(d) ............................................. 6213(d). 272(e) ............................................. 6214(a). 272(f) ............................................. 6212(c), 6213(b)(1). 272(9) ..................... 6214(b). 272(h) ............................................ 6214(c). 272(l) .............................................. 6152(c), 6601(c)(2). 272(J) .............................................. 6161(b), 6165, 7101. 272(k) ............................................. 6212(b). 273(a)-(I), W ................................ 6155, 6861, 6863(a), (b), 7101. 273(J) .............................................. 6404(b). 274 .................................................. 6086. 6155(a), 6161(c), 6503(b), 6871, 6872, 6873. 275 .................................................. 6501. 276 .................................................. 6501(c), 6502(a). 277 ....................... 6503(a). 291 ....................... 6651(a), 6659. 292 .................................................. 6155(a), 6601, 293 .................................................. 6653(a), 6659, 294 .................................................. 6601, 6651(c), 6654(a). 295 .................................................. 6601. 296 .................................................. 6601. 297 .................................................. 6601. 298 .................................................. 6601. 299 .................................................. 6658. 311 .................................................. 6901. 312 .................................................. 6903. 313 ............................................. 321 .................................................. 6403. 322(a)(1)-(3) ................................. 6401. 6402. 322(a)(4) ........................................ 31. 322(b)(1) ........................................ 6511. 322(b)(2) ........................................ 6511. 322(b)(3) ........................................ 6511. 322(b)(4) ........................................ 6151(c), 6513(a), 6611(d). 322(b)(5) ........................................ 6511(d). 322(b)(6) ........................................ 6511(d). 322(c) ............................................. 6512(a). 322(d) ............................................. 6512(b). 322(e) ............................................. 6151(c), 6513(b), 6611(d). 322(f) ............................................. 322(g) ............................................. 6511(d). 331 .................................................. 552. 332 .................................................. 553. 333 .................................................. 554. 334 .................................................. 555. 335 .................................................. 556. 336(a), (b), (c) ............................... 556. 336(d) ............................................. 557. 337 .................................................. 551. 338 ....................... 8035(a). 339 ....................... ... ................... 6035(b). 340 .................................................. 7201, 7203. 361 .................................................. 851. 362 .................................................. 852, 855. 371 .................................................. 1081. 372 .................................................. 1082. 373 .................................................. 1083. 391............................. 392.................. ,...................... 393 ........................... 394(a)-(c) ...................................... 394(d) ............................................. 312. 394(e), (f) ...................................... 395............................. 396............................. 400 .............................................. 3. 401 ............................................. 4. 402 ............................................... 4. 403 .................................................. 36. 404 ............................................... 4. 421(a), (b) ...................................... 501.511. 421(c), (d) ...................................... 512. 1939 Code section number sec 422(a) ............................................. 612. 422(b) ............................................. 513. 423 .................................................. 514. 424 .................................................. 615. 480 .................................................. 1401. 481 .................................................. 1402. 482 .................................................. 1403,6017. 500 ........................ 5.. 41. 501 .................................................. 542, 502 .................................................. 543. 503 .................................................. 544. 504(a), (b) ...................................... 545. 504(c) ............................................. 562, 563. 504(d) ............................................. 504(e) ............................................. 545. 505(a)-(c) ...................................... 545. 505(d) ............................................. 505(e) ............................................. 546. 506(a)-(h) ...................................... 547. 506(1) .............................................. 506(J) .............................................. 507(a) ............................................. 507(b) ............................................. 543. 508 ...................... 509 ......................................... 531. 510 .................................................. Chapter 1, Il. 1954 Code otion number Subchapter 0, Part 511 .................................................. 6103, 7213(a). 650 .................................................. 1471. 651 .................................................. 1471. 722(g) ............................................. 6105. 800 .................................................. 2001. 2101. 801 .......... ............ ,,. 802 ............. ........... ........... 810 .................................................. 2001(a), 2011(a), 2011(b). 811 .................................................. 2031(a). 811(a) ............................................. 2033. 811(b) ............................................. 2034. 811(c) ............................................. 2035, 2036, 2037. 811(d)(1) ........................................ 2038(a)(1). 811(d)(2) ........................................ 2038(a)(2). 811(d)(3) ........................................ 2038(b). 811(d)(4) ........................................ 811(e) ............................................. 2040. 811(f) ............................................. 2041. 811(g) ............................................. 2042. 811(h) ..................... 2044. 811(1) ...................... 2043(a). 811( ) .............................................. 2032. 811(k) ............................................. 2031(b). 811(t) .............................................. 2035. 811(m ) ............................................ 812 .................................................. 2051. 812(a) ............................................. 812(b) ........... ................................ 2043(b), 2053, 2054. 812(c) ............................................. 812(d) ............................................. 2055. 812(e) ............................................. 2056. 813(a)(1) ........................................ 813(a)(2) ................... 2012. 813(b) ................................... 2011. 813(c) ............................................. 2014. 820 .................................................. 6036, 6091(a). 821(a) ............................................. 6018, 6065(a). 821(b) ............................................. 6071, 6075(a), 6081(a). 821(c) ............................................. 6091(b). 821(d) ............................................. 6001. 821(e) ............................................. 822(a)(1) ........................................ 6151(a). 822(a)(2) ....................................... 6161(a)(2), 6165, 6503(d). 7101. 822(b) ............................................. 2002. 823 .................................................. 6314(b). 824 .... .................................... 825 .................................................. 2204. 826(a) ............................................. 7404. 826(b) ............................................. 2205. 826(c) ............................................. 2206. 826(d) ........................ 2207. 827(a) .................................... 6324(a)(1), 6325(a)(1). 827(b) ............................................. 6324(a)(2). 827(c) ............................................. 6324(a)(3). 828............... ....................... 840 .......... o..... ..................... 841 ...................... 850 ........................................... 2202. 851 .,... ......... .......... 860 .. .................... .................... 2101. 861 .................................................. 2102,2103,2106. 862 .................................................. 2104. 863 .................................................. 2105. 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