Page 6

TITLE 26-INTERNAL REVENUE CODE 1939 Code 1954 Code section number section number 1142 ................................................ 7483. 1143 ................................................ 7484. 1144 ................................................ 1145 ................................................ 7101, 7485(a). 1148 ................................................ 7486. 1250 ................................................ 149 1. 1251 ................................................ 1492. 1252 ................................................ 1493. 1253 ................................................ 1494, 6071, 6081(a), 6091(a), 6151(a). 1400 ................................................ 3101. 1401(a),(M .................................... 3102(a), (b). 1401(c) ........................................... 6205(a), 6413(a)(1). 1401(d)(1) ...................................... 1401(d)(2) ...................................... 1401(d)(3) ...................................... 6413(c)(1). 1401(d)(4) ...................................... 6413(c)(2). 1402 ................................................ 3502. 1403 ................................................ 6051(a). 1410 ................................................ 3111. 1411 ................................................ 6205(a), 6413(a). 1412 ................................................ 3112. 1420(a) ........................................... 3501. 1420(b) ........................................... 6601(a), (t)(1). 1420(c) ........................................... 6011(a), 6071, 6081(a), 6091(a), 6302(b). 1420(d) ........................................... 6313. 1420(e) ........................................... 3122. 1421 ................................................ 6205(b), 6413(b). 1422 ................................................ 3503. 1423(a) ........................................... 6802(1 ). 1423(b) ........................................... 6803(a)(1). 1423(c) ........................................... 6803(a)(2). 1424 ................................................ 7509. 1425(a) ........................................... 7209. 1425(b) ........................................... 7208(1). 1426(a)-(e) .................................... 3121(a)-(e). 1426( ) ........................................... 7701(a)(1). 1426(g)-(I) ..................................... 3121()-k) 1427 ................................................ 3123. 1428 ................................................ 3124. 1429 ................................................ 7805(a), (c). 1430 ................................................ 1431 ................................................ 1432 ................................................ 3125. 1500 ................................................ 3201. 1501(a). (b) .................................... 3202(a), (b). 1501(c) ........................................... 6205(a)(1), 6413(a)(1). 1502 ................................................ 6205(b), 6413(b). 1503 ................................................ 3502(a). 1510 ...................................... 3211. 1511 ................................................ 3212. 1512 ................................................ 3502. 1520 ................................................ 3221. 1521 ................................................ 6205(a)(1), 6413(a)(1). 1522 ................................................ 6205(b), 6413(b). 1530(a) ........................................... 3501. 1530(b) ........................................... 6011(a), 6071, 6081(a), 6091(a), 6151(a). 1530(c) ........................................... 6601(a), (1)(1). 1530(d) ........................................... 6313. 1531 ................................................ 3503. 1532(a)-(e) .................................... 3231(a)-(e). 1532(f) ........................................... 7701(a)(9). 1532(g), (h) ................. 3231(f), (g). 1532(f) ............................................ 7701(a)(1). 1534 ................................................ 3232. 1535 ................................................ 7805(a), (c). 1536 ................................................ 1537 ................................................ 1538 ................................................ 3233. 1600 ................................................ 3301. 1601(a), (b), (c) ............................. 3302. 1601(d) ........................................... 6413(d). 1602 ................................................ 3303. 1603 ................................................ 3304. 1604(a) ........................................... 6011(a), 6065, 6071, 6091(b)(1) and (3). 1604(b) ........................................... 6081(a). 1604(c) .................................. 6106. 1605(a) ........................................... 3501. 1605(b) ........................................... 6601(a), (f)(1). 1605(c) ........................................... 6152(a)(3), (b), 6155(a), 6601(c)(2). 1605(d) ........................................... 6161(a)(1). 1605(e) ........................................... 6313. 1606 ................................................ 3305. 1607(a)-(J) ..................................... 3306(a)-(J). 1607(k) ........................................... 7701(a)(1). 1607(t)-(o) ..................................... 3306(k)-In). 1939 Code 1954 Code section number section number 1608 ................................................ 3307. 1609 ................................................ 7805(a), (c). 1610 .......................................... 1611 ................................................ 3308. 1621 ................................................ 3401. 1622(a), (b) .................................... 3402(a), (b). 1622(c)(I)(A ) ................................ 1622(c)(I1)(B ), (2)-( ) ................... 3402(c). 1622(d) ........................................... 3402(d). 1622(e) ........................................... 3502(b). 1622(f)(1) ...................................... 6414. 1622(f (2) ...................................... 6401, 6402. 1622(g)-(k) .................................... 3402(e)-(I). 1623 ................................................ 3403. 1624 ................................................ 3104, 6011(a). 1625(c) ........................................... 6081(a). 1626(a) ........................................... 7204. 1626(b) ........................................... 6674. 1626(d) ........................................... 7205. 1627 ................................................ 1631 ................................................ 6651(a). 1632 ................................................ 3504. 1633(a), (b) .................................... 6051(a)-(d). 1633(c) ........................................... 6081(a). 1634(a) ........................................... 7204. 1634(b) ........................................... 6659, 6674. 1635(a) ........................................... 6501(a). 1635(b) ........................................ 6501(c)(1), (3). 1635(c) ........................................... 6501(c)(2). 1635(d) ........................................... 6502(a). 1635(e) ........................................... 6501(b)(2). 1635(f) ........................................... 1635(g) ........................................... 1636(a)(1) ................................... 6511(a),(b)(1). 1638(a)(2) ...................................... 6511(b)(2). 1636(b) ......................................... 1636(c) ......................................... 6513(c). 1636(d) ........................................... 1636(e) ......................................... 1650 .. ................... .................... 4001, 4011, 4021,4471. 1651 ................................................ 4031. 1652 ................................................ 1653 ................................................ 1654 ................................................ - 1655 .............................................. 1656(a), (b), (c) ........................... 5063(a), (b), (c). 1657 ................................................ 1658 ................................................ 1659 ............................................. 1700 ............................................. 4231, 4232, 6011(a). 1701 ................................................ 4233. 1702 ................................................ 4234. 1703 ................................................ 4234. 1704 ................................................ 4232. 1710 .......................... 4241. 1711 ................................................ 4243. 1712 ................................................ 4242. 1715(a) ........................................... 4291. 1715(b), (c) .................................... 6151(a). 1715(d) ........................................... 6415(b), (c), (d), 6416(a). 1716(a) ........................................... 6011(a), 6065(a). 1716(b) ........................................... 6071, 6081(a). 1716(c) .......................................... 6091(b)(1), (2). 1717 ................................................ 6601(a), (f)(1). 1718(a) ........................................... 7201, 7203. 1718(b) ........................................... 7201, 7202. 1718(c) ........................................... 6659, 6671(a), 6672. 1718(d) ........................................... 6671(b),7343. 1719 ................................................ 6302(b). 1720 ................................................ 6001. 1721 ................................................ 1722 ................................................ 1723 ................................................ 1800 ................................................ 4301, 4311,4321. 1801 ................................................ 4311, 4312, 4313, 4314, 4315, 4381, 1802 ................................................ 4301, 4302, 4304, 4321, 4322, 4323, 4341, 4342. 4343, 4344, 4351.4352, 4353, 4381. 1804 ................................................ 4371, 4372. 4373. 1805 ................................................ 4891, 4892, 4894, 4895, 4896. 7701(a)I1). 1807 ............................................... 4451. 1808 ................................................ 4303, 4373,4382. 1809 ................................................ 4383, 4454, 4893, 6201(a)(2), 6801(a), (b). 1815 ................................................ 6804. 1816 ............................................. 1817(a) ........................................ 6802(1 ). 1817(b) ........................................... 6802(2). 1817(c) ........................................... 6802(3). Page 6