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TITLE 26-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 2172(f) ........................................... 5762(a)(9). 2173(a) ........................................... 5762(a)(5). 2174 ................................................ 5762(a)(5). 2175 ................................................ 5763(a). 2176(a)(2) ...................................... 5762(a)(10). 2176(a)(3) ...................................... 5762(a)(8). 2180(a) .................... 5762(a)(1). 2180(b) .................... 5763(c). 2180(d) ...................... 5762(a)(2). 2180(e) .................... 5762(a)(2). 2180(f) ........................................... 5762(a)(2). 2180(g)(1) ...................................... 5763(b). 2180(h) .................... 5763(b). 2180(1)(1) .................. 5763(b). 2180(k)(1) ..................................... 5763(b). 2180(t)(1) .................. 5761(a). 2180(t)(2) ....................................... 5763(b). 2190 ................................................ 5753. 2194 ...................... 5703(a), 5722, 5741. 2197(b) .................... 5704(b), 2198 .............................................. 5705(a). 2300 ...................... 4592,4593. 2302 ................................................ 4594, 4598, 6001, 7101, 7641. 2303 ................................................ 4595.4597,6001. 2304 ................................................ 4595. 2305 ................................................ 4813. 2306 ............................................... 4591,4812. 2307 ................................................ 4593,4816. 2308(a) ........................................... 7234(a). 2308(b) ........................................... 7265(a)(1). 2308(c) ........................................... 7234(b). 2308(d) ........................................... 7234(d)(4). 2308(e) ........................................... 7265(b). 2308(1) ........................................... 2308(g) ......... .... ............ 7234(d)(2). 2308(h) .................... 7234(c). 2308() .................... 7234(d). 2308(j) .................... 7265(c). 2309 ................................................ 7303(2)(3)(5). 2310 ................................................ 2311 ................................................ 4591,4618. 2312 ................................................ 2313 ................................................ 2314 .......................... 2320 ................................................ 4826. 2321 ................................................ 4811,4813. 2322 ................................................ 4814, 4826, 6001, 7101, 7641. 2323 ................................................ 4815,4826, 2324 ............................................... 4815, 6001. 2325 ................................................ 4817. 2326(a) ........................................... 7235(a), 7265(a). 2326(b) ...................................... 7235(b). 2326(c) ........................................... 7235(c). 2327 ...................... I ........................ 4812. 4813. 4816. 4818, 7235(e), 7265(b), (c). 2350 ................................................ 4846. 2351 ................................................ 4831, 4832, 8201(a)(2)(A). 2352 ................................................ 4833, 4846, 6001, 7101, 7641, 2353 ................................................ 4834, 4846. 2354 ................................................ 4834, 4846. 2355 ................................................ 4832. 2356 ................................................ 4831, 4832. 2357 ................................................ 7236, 726(b)-(f), 2358 ................................................ 7303(2). (4), (5). 2359 ................................................ 2360 ................................................ 4835. 2361 ................................................ 4832. 2362 ................................................ 2400 ................................................ 4001,4003. 2401 ................................................ 4011,4012. 2402 ................................................ 4021, 4022. 2403(a) ........................................... 6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2). 2403(b) ........................................... 6151(a), 6601(a), (f)(1). 2403(c) ........................................... 4051. 2404 ................................................ 4052. 2405 ................................................ 4053. 2406 ................................................ 4055.4056. 2407 ................................................ 6416(a), (b). 2408........ ............. 2409 ................................................ 2410 ................................................ 2411 ................................................ 2412 ................................................ 2413 ................................................ 2450 ................................................ 2451(a) ........................................... 2451(b) ........................................... 2452(a) ........................................... 4002, 4003, 4012, 4013. 4054. 4041. 6011(a), 6071, 6081(a), 6091(b)(1), (2), 6151(a). 6151(a), 6601(a), (f)(1). 6416(b)(2)(D). 2452(b) ........................................... 6416(a). 2453 ................................................ 4055, 6416(b)(2)(A ). 2454 ................................................ 2455 ............................................. 2456 ............................................. 4222. 2470 ................................................ 4511,4513. 2471 ................................................ 8011(a), 6065(a), 6071, 6081(a), 6091(b)(1). (2). 2472 ............................................... 8 151(a). 2473 ............................................... 6417(a). 2474 ............................................... 4513, 6417(b), 7101. 2475 ............................................... 6601(a), (f)(1). 2477 ................................................ 4512. 2478 ................................................ 2479 .............................................. 2480 .............................................. 7809(a). 2481 ................................................ 2482 .................................... ... 2483 ............................................ 7654. 2490 ................................................ 4561, 4571. 4581. 2491 ................................................ 4561, 4562, 4571, 4572, 4581, 4582. 2492 ................................................ 4582,4602. 2493 ................................................ 4601. 2494 ............................................. 2550 ............................................ 4701,4771. 2550(c) ....................................... 6302(b). 2551 ................................................ 4702. 2552 ................................................ 4703,4771. 2553 ................................................ 4704,4723. 2554 ................................................ 4705. 2555 ............................................... 4732, 6001. 2555(s) ........................................... 6085(a). 2555(b) ........................................... 6071. 2555(c) ........................................... 6065(a), 6071. 2555(c)(1) ...................................... 6081(a), 6091(a), 2558 ................................................ 4773. 2557(a) ........................................... 7237(b). 2557(b)(1) ...................................... 7237(a). 2557(b)(2) ...................................... 7201, 7203. 2557(b)(3) ...................................... 7201, 7202. 2557(b)(4) ...................................... 6671(a), 6672. 2557(b)(8) ...................................... 86 71(b), 7343. 2558 ................................................ 4706. 4733, 7301(a). 2559 ................................................ 2560 ........................................... 2561 ........................................... 4734. 2562 ................................................ 4736. 2563 ................................................ 4774. 2564 ............................................... 4735. 2565 ................................................ 2567 ................................................ 4711,4712. 2568 ................................................ 4712. 2569 ................................................ 4713. 256 9(b) ........................................... 7101. 2569(d) ........................................... 6001. 25689(d)(4) ...................................... 7841. 2570 ................................................ 7238. 2571 ................................................ 4714, 7301(a). 2590 ................................................ 4741,4771, 2591 .. .................... .................... 4742. 2592 ................................................ 4743,4771. 2593 ................................................ 4744. 2594(a) ........................................... 6001. 2595 ................................................ 4773. 2596 ................................................ 7237(a). 2597 ................................................ 7491. 2598 ................................................ 4745, 7301(a). 2599 ................................................ 2600 ................................................ 2601 ................................................ 4756. 2602 ................................................ 4774. 2603 . .......................................... 4762. 2604 ................................................ 2608 ............................................. 2650 ............................................. 4802. 2651 ................................................ 4801,4803. 2651(c)(2) ...................................... 6201(a)(2)(A ). 2652(a) ........................................... 68 01(a). 2653 ................................................ 4804. 2653(b) ........................................... 6001,7641. 2653(d) ........................................... 7101. 2654 ................................................ 4805. 2655 ................................................ 4805. 2658 ................................................ 7274. 2656 (a) ........................................... 7206(4). 2656(b) ........................................... 7239(a). 2656(c) ........................................... 7271(1), 7303(6)(B ). 2656(d) ........................................... 7239(b). 2656(f) ........................................... 7201. 1939 Code section number Page 8 1954 Code section number