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TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 1818(a) ........................................... 6803(b)(1), 7101. 1818(b) ........................................... 0803(b)(2). 1819 ................................................ 1820 ................................................ 7271(2), (3). 1821(a)(1) ...................................... 7201,7203. 1821(a)(2) ...................................... 7201, 7202. 1821(a)(3) ...................................... 6653(e), 6859, 6671(a), 6872. 1821(a)(4) .................. 6671(b), 7343. 1821(b)(3) .................. 4374,7270. 1821(b)(4) ...................................... 7201. 1822 ...................... 7208(3). 7271(1). 1823 ...................... 7303(1). 1823(a) ........................................... 7208(2). 1823(b) ........................................... 7208(3). 1823(c) ........................................... 7208(4). 1830 ................................................ 4453. 1831 ................................................ 4452,4455,7272. 1832 ................................................ 4456. 1835 ................................................ 6001. 1836 ................................................ 1837 ................................................ 1838 ................................................ 1850 ................................................ 4286. 1851 ................................................ 4291. 1852(a) .................... 6011(a), 6065(a). 6071. 1852(b) .................... 6091(b)(1). (2). 1853(a) ........................................... 6151(a). 1853(b).......................................... 6151(a). 1853(c) ........................................... 6601(a), (f)(1). 1854 ................................................ 6415(a), (b), (d). 1855 ................................................ 1856 ................................................ 1857 ................................................ 4287. 1858 ................................................ 1859 .......................................... 1900 ......................... 4881 1901 ................................................ 4883. 1902 ................................................ 4884. 1902(a)(1) ...................................... 6011(a), 6065(a), 6071. 1902(a)(2) ...................................... 6091(b)(1), (2). 1902(a)(3) ...................................... 6151(a). 1902(b) ........................................... 6151(a). 1903 ................................................ 4885. 1904 ........................... 1905 ................................................ 4882. 1906 ................................................ 4883. 1907 ................................................ 1920 ................................................ 4851. 4871. 1920(b) ........................................... 1920(c) ........................................... 6804. 1921 ............................................ 4861. 1922 ............................................. 4863. 1923 ............................................ 4864. 1924 ............................................ 4885. 1925 ................................................ 4853, 7492. 1926 ................................................ 4854. 1927 ............................................ 4862. 1928 ................................................ 4872, 6001. 1929(a) ........................................... 7233(1), (2). 1929(b) ........................................... 7263(b). 1929(c) ........................................... 7263(a). 1930 ................................................ 4874, 7493. 1931 ................................................ 4852, 7701(a)(1). 1932 ................................................ 4873. 1933 ................................................ 4876. 1934 ................................................ 1935 ................................................ 4875. 2000(a) ........................................... 5701(a). 2000(b) ........................................... 5701(a). 2000(c)(1) ...................................... 5701(b). 2000(c)(2) ...................................... 5701(c). 2000(d) ........................................... 5701(d), (e). 2000(g)(1) ...................................... 5707(a). 2000(g)(2) ...................................... 5707(b). 2000(g)(3) ...................................... 5707(c). 2001(a) ........................................... 5703(a). 2002(b) ........................................... 5703(d). 2002(c) ........................................... 5703(a). 2010 ................................................ 5702(b). 2012 ................................................ 5712. 2013 ................................................ 5711(a), (b). 2014 ................................................ 5713(a), (b). 2017 ................................................ 5721. 2018 ................................................ 5741. 2019 ................................................ 5722. 2030 ................................................ 5702(e). 2032 ................................................ 5712. 2033 ................................................ 5711(a), (b). 2036 ................................................ 5721. 2037 ............................................ 5741. 2038 ................................................ 5722. 2039(a) ........................................... 571l(a), (b). 2039(b) ........................................... 5722, 5741. 2040 ................................................ 5704(c). 2050 ................................................ 5702(1). 2052 ................................................ 5712. 2053 ................................................ 5711(a), (b). 2054 ................................................ 5713(a), (b). 2056 ................................................ 5741. 2058 ................................................ 5732. 2059 ................................................ 5731. 2060 ................................................ 5731. 2100(a) ........................................... 5723(a). 2100(b) ........................................... 5723(a). 2100(c)(1) ...................................... 5723(d). 2100(c)(2) ...................................... 5723(a). 2100(d) ........................................... 5723(b), (c). 2100(e) ........................................... 5723(a). 2101 ................................................ 5704(c). 2102 ................................................ 5723(a). 2103(a)(1) ...................................... 5723(a). 2103(e) ........................................... 5752. 2104(a) ........................................... 5751(a). 2110(a) ........................................... 5702(c). 2110(b) ........................................... 5702(d). 2111(a)(1) ...................................... 5723(a). 2111(a)(2) ...................................... 5723(a). 2111(a)(3) ...................................... 5723(d). 2111(b) ........................................... 5723(a). 2111(c) ........................................... 5723(b), (c). 2111(d) ........................................... 5723(a). 2111(e)(1) ...................................... 5723(a). 2111(e)(2) ...................................... 5723(d). 2111(f) .................... 5704(a), 5723(d). 2112(a)(1) ...................................... 5723(a). 2112(e) ........................................... 5752. 2113 ................................................ 5751(a). 2130(a) .................... 5723(a). 5762(a)(4). 5762(a)(6). 2130(b) ........................................... 5723(a), 5762(a)(4). 5762(a)(6). 2130(c) ........................................... 5723(a). 5762. 2130(d) ........................................... 5704(d). 2135(a)(1) ...................................... 5704(b). 2135(a)(2) ...................................... 5704(c). 2135(a)(3) ...................................... 5704(b). 2136(a) ........................................... 5706. 2137 ................................................ 5705(a). 2151 ................................................ 5762(a)(5). 2155(a) ........................................... 5762(a)(4), 5762(a)(5). 2155(b) .......................................... 5763(a). 2156(a) ........................................... 5762(a)(2), 5762(a)(3). 2156(b) ........................................... 5762(a)(3). 2156(c) ........................................... 5761(b). 2160(a) ........................................... 5762(a)(4). , 2160(b) ........................................... 5762(a)(5). 2160(c) ........................................... 5762(a)(5). 2160(d) ........................................... 5762(a)(5). 2160(e) ........................................... 5762(a)(6). 2160(g)(1) ...................................... 5762(a)(8). 2160(g)(2) ...................................... 5762(a)(9). 2160(g)(3) ...................................... 5762(a)(6). 2160(h) .......................................... 5763(a). 2160(1) ............................................ 5762(a)(9), 5762(a)(10). 2161(a) ........................................... 5762(a)(1). 2161(b) ........................................... 5783(c). 2161(c) ........................................... 5762(a)(1). 2161(e) ........................................... 5762(a)(2). 2161(f) ........................................... 5762(a)(2). 2161(g) ........................................... 5762(a)(2). 2161(h) .......................................... 5763(b). 2161(1)(1) ....................................... 5763(b). 2161(J)(1) ....................................... 5763(b). 2161(1)(1) ....................................... 5763(b). 2161(m )(1) ..................................... 5761(a). 2161(m )(2) ..................................... 5763(b). 2182(a)(2) ...................................... 5762(a)(1). 2162(a)(3) ...................................... 5782(a)(2). 2162(a)(4) ...................................... 5762(a)(2). 2162(a)(5) ...................................... 5782(a)(2). 2162(b)(1) ...................................... 5762(a)(4), 5762(a)(5). 2170(a)(2) ...................................... 5751(a), 5762(a)(5). 2170(a)(4) ...................................... 5762(a)(6). 2170(b) ........................................... 5762(a)(5), 5763(a). 2171(a) ........................................... 5763(a). 2171(b)(1) ...................................... 5762(a)(4). 2171(b)(2) ...................................... 5762(a)(4), (a)(5). 2172(a) ........................................... 5762(a)(8). 2172(b) ........................................... 5762(a)(6). 2172(c) ........................................... 5762(a)(9). 2172(d) ........................................... 5762(a)(6). 2172(e) ........................................... 5762(a)(9). Page 7 1939 Code section number 1954 Code section number