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Page 5 1939 Code section number TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 864(a) ............................................. 6018, 6065(a). 864(b) ............................................. 6071, 6075(a), 6081(a). 864(c) ............................................. 6091(b). 865 ......... ............... ....... .. . .... 870 .................................................. 6211(a), 6653(c)(1). 871(a) ...... ..................................... 6212(a), 6213(a). 871(b) ............................................. 6155(a), 6215(a). 871(c) ............................................. 6155(a), 6213(c). 871(d) ............................................. 6213(d). 871(e) ............................................. 6214(a). 871(f) ............................................. 6212(c), 6213(b). 871(g) ............................................. 6214(c). 871(h) ............................................ 6161(b)(2), 6165. 6503(d), 7101. 871(I) .............................................. 6653(b), 6659(a). 872(a) ............................................. 6155(a), 6861(a). 872(b) ............................................. 6861(b). 872(c) ............................................. 6861(c). 872(d) ............................................. 6861(d). 872(e) ............................................. 6861(e). 872() ............................................. 6863(a), (b)(2); 7101. 872(g) ............................................. 6155(a), 6863(b)(1). 872(h) ............................................ 6863(a), (b)(2). 872() .............................................. 6155(a), 6861(f). 872(J) .............................................. 6861(g). 873 .................................................. 6404(b). 874(a) ............................................. 6501(a). 874(b)(1) ........................................ 6501(c)(1). 6501(c)(3). 874(b)(2) ........................................ 6502(a). 874(b)(3) ........................................ 2016, 6071, 6081, 6091, 6155. 875 .................................................. 6503(a)(1). 876 .................................................. 890 .................................................. 6601(a), 6601(b), 6601(f)(1). 891 .................................................. 6155(a), 6601(a), 6601(d), 6601(f)(1). 892 .................................................. 6601(a), 6601(c)(3). 893 .................................................. 6601(a), (c), (f). 894(a) ............................................. 6651(a), 6653(a). 894(b) ............................................. 7201, 7202, 7203, 7207, 7269, 7343. 900(a) ............................................. 6901(a), (b). 900(b) ............................................. 6901(c). 900(c) ............................................. 6901(f). 900(d) ............................................. 6904, 7421(b). 900(e) ............................................. 6901(h). 901(a) ............................................. 6903(a). 901(b) ............................................. 6903(a). 901(c) ............................................. 6903(b). 901(d) ............................................. 6212(b). 910 .................................................. 6511. 911 .................................................. 6512(a). 912 .................................................. 6512(b). 913 .................................................. 920 .................................................. 921 .................................................. 925 .................................................. 6601(a), (b), 6163(a). 926 .................................................. 6163(a), 7101. 927 .................................................. 2015. 930(a) ............................................. 2203. 930(b) ............................................. 930(c) ............................................. 930(d) ............................................. 931 .................................................. 935 .................................................. 2001. 2101, 2052. 936(a) ............................................. 936(b) ............................................. 2012. 936(c) ............................................. 2014. 937 .................................................. 6018(a), 7203. 938 .................................................. 6103. 939 .................................................. 2201. 1000(a) ........................................... 2501. 1000(b) ........................................... 2511(a). 1000(c) ........................................... 2514. 1000(d) ........................................... 1000(e) ........................................... 1000(f) ........................................... 2513. 1000(g) ........................................... 1001(a) ........................................... 2502(a). 1001(b) ........................................... 2502(c). 1001(c) ........................................... 1002 ................................................ 2512(b). 1003 ................................................ 2503. 1004(a)(1) ...................................... 2521. 1004(a)(2) ...................................... 2522, 1004(a)(3) ...................................... 2523. 1004(b) ........................................... 2522. 1004(c) ........................................... 2524. 1005 ................................................ 2512(a). 1006(a) .................... 6019(a), 6065(a). 1006(b) ........................................... 6075(b), 6091(b)(l). 1007 ................................................ 6001. 1008(a) ........................................... 2502(d), 6151(a). 1008(b) ........................................... 6161(a)(1). 1008(c) ........................................... 1008(d) ........................................... 6313. 1008(c) ........................................... 6314(a). 1009 ................................................ 6324(b), 6325(a)(1). 1010 ................................................ 1011 ................................................ 6211(a), 6653(c)(1). 1012(a) ........................................... 6212(a), 6213(a). 1012(b) ........................................... 6155(a), 6215(a). 1012(c) ........................................... 6155(a), 6213(c). 1012(d) ........................................... 6213(d). 1012(e) ........................................... 6214(a). 1012(f) ........................................... 6212(c), 6213(b). 1012(g) ........................................... 6214(b). 1012(h) .......................................... 6214(c). 1012(f) ............................................ 6161(b)(I) 6165, 7101. 1012( ) ............................................ 6212(b). 1013(a) ........................................... 6155(a), 6861(a). 1013(b) ........................................... 6861(b). 1013(c) ........................................... 6861(c). 1013(d) ........................................... 6861(d). 1013(e) ........................................... 6861(c). 1013(f) ........................................... 6863(a), 6863(b)(2), 7101. 1013(g) ........................................... 6155(a), 6863(b)(1). 1013(h) .......................................... 6863(a), (b)(2). 1013(I) ............................................ 6155(a). 6861(f). 1013(J) ............................................ 6861(g). 1014 ................................................ 6404(b). 1015(a) ........................................... 6871. 1015(b) ........................................... 6155(a), 6161(c), 6503(b), 6873(a). 1016 ................................................ 6501. 6502(a), 1017 ................................................ 6503(a)(1). 1018 ................................................ 1019 ................................................ 6653, 6659(b). 1020 ................................................ 6601(a), (f)(1). 1021 ................................................ 6155(a), 6601(a), (d), (f)(1). 1022 ................................................ 0601(a), (c)(3). 1023 ................................................ 6601(a), 6601(c)(1), 6601(f)(1). 1024(a) ........................................... 7201,7203. 1024(b) ........................................... 7201. 1025(a) ........................................... 6901(a), (b). 1025(b) ........................................... 6901(c), 1025(c) ........................................... 6901(e). 1025(d) ........................................... 6901(f). 1025(e) ........................................... 6904, 7421(b). 1025(f) ........................................... 6901(h). 1025(g) ........................................... 6901(g). 1026(a) ........................................... 6903(a). 1026(b) ........................................... 6903. 1026(c) ........................................... 6903(b), 1027(a) ........................................... 6402(a). 1027(b) ........................................... 6511(a), (b). 1027(c) ........................................... 6512(a). 1027(d) ........................................... 6512(b) 1028 ................................................ 1029 ................................................ 7805(a). 1030(a) .................... 25C2(b). 1030(b) ........................................... 2511(b). 1031 ................................................ 6103. 1100 ................................................ 7441. 1101 ................................................ 7442. 1102(a)-(g) .................................... 7443(a)-(g). 1103(a)-(d) .................................... 7444(a)-(d). 1104 ................................................ 7445. 1105 ................................................ 7446. 1106 ................................................ 7447. 1110 ................................................ 7451. 1111 ................................................ 7453. 1112 ................................................ 7454(a). 1113 ................................................ 7455. 1114 ................................................ 7456(a). 1114(b) ........................................... 7456(c). 1115(a) ........................................... 7457(a). 1115(b) ........................................... 7457(b). 1116 ................................................ 7458. 1117(a)-(f) ................. ................ 7459(a)-(f). 1117(g) .................... 6155(a), 6659, 6673. 1117(h) .......................................... 1118 ................................................ 7460, 1119 ................................................ 6902. 1120 ................................................ 7461. 1121 ................................................ 7462. 1130 ................................................ 7471. 1131 ................................................ 7472. 1132 ................................................ 7473. 1133 ................................................ 7474. 1140 ............................................... 7481. 1141 ................................................ 7482. 71-999 0 - 78 - 3 (Vol. 7) 1954 Code section number