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TITLE 26-INTERNAL REVENUE CODE 1939 Code 1954 Code section number section number 2656(g) ........................................... 7272. 2656(h) .......................................... 7267(d). 2656(I) ............................................ 7267(c). 2656( ) ............................................ 7267(a). 2656(k) ........................................... 7267(b). 2657(a) ........................................... 7303(6)(B ), 2657(b) ........................................... 7303(6)(B ). 2657(c) ........................................... 7303(6)(A ). 2057(d) ........................................... 7328. 2657(e) ........................................... 7301(c). 2657(f) ........................................... 7303(6)(B ). 2658 ................................................ 2659 ................................................ 4803. 2660 ................................................ 2700 ............................................. 4181. 4182, 4224, 5831. 2701 ................................................ 6011(4). 6065(a). 6071, 6081(a). 6091(b)(1), (2). 2702 ................................................ 6151(a). 2703(a) ........................................... 6416(f). 2704 ................................................ 4216. 2705 ................................................ 4225. 6416(e). 2706 ................................................ 6601(a), (f)(1). 2707(a) ........................................... 6671(a). 6672. 2707(b) ........................................... 7201, 7203. 2707(c) ........................................... 7201. 7202. 2707(d) ........................................... 6671(b), 7343. 2708 ................................................ 6302(b). 2709 ................................................ 6001. 2710 .............................................. 2711 ................................................ 2712 ................................................ 2720 ................................................ 5811. 2721 ................................................ 5812. 2722 ................................................ 5813. 2723 ................................................ 5814. 2724 ................................................ 5842, 6001(a). 2725 ................................................ 5843. 2726(a) .......................................... 56851. 2726(b) ........................................... 5852. 2726(c) ........................................... 5853. 2727 ................................................ 5844. 2728 ................................................ 5845. 2729 ................................................ 5861 2730(a) ........................................... 5862(a). 2730(b) ........................................... 5862(b). 2731 ................................................ 5846. 2732 ................................................ 5847. 2733 ................................................ 5848. 2733(a) ........................................... 7701(a)(1). 2734 ................................................ 5821. 2734(e) ........................................... 6071 6091(a). 2800(a) ........................................... 5001(a)(9). 2800(a)(1) ...................................... 5001(a)(1), 5005(a), 5006(a ). 2800(a)(1)(A ) ................................ 5026(a)(1), 5007(a). 2800(a)(1)(B ) ................................ 5689. 2800(a)(2) ...................................... 5001(a)(2). 2800(a)(3) ...................................... 5001(a)(3), 5007(b)(2). 2800(a)(4) ...................................... 5001(a)(4), 5007(c). 2800(a)(5) ...................................... 5021(a), 5025(b). 2800(a)(6) ...................................... 5001(a)(5). 2800(b)(2) ...................................... 5006(c). 2800(c) .......................................... 5001(b). 2800(d) ........................................... 5005(b). 2800(e)(1) ...................................... 5004(a)(1). 2800(e)(2) ...................................... 5004(a)(2). 2800(e)(3) ..................................... 5004(a)(3). 2800(e)(4) ...................................... 5004(a)(4). 2800(f) ........................................... 5006(d), 5007(b)(1). 2801(b) ........................................... 5021(b). 2801(c)(1) ...................................... 5391, 2801(c)(2) ...................................... 5025(e). 2801(d) ........................................... 5281. 2801(e) ........................................... 5025. 2801(e)(1) ...................................... 5272(a), 5281(a). 2801(e)(2) ...................................... 5273(a), 5627. 2801(e)(3) ...................................... 5386(b), 5391. 2801(e)(4) ...................................... 5386(a). 2801(e)(5) ...................................... 5023. 2801(f) ........................................... 5628. 2802(a) ........................................... 5009(a), 5010(a). 2802(b) ........................................... 5010(b). 2802(c) ........................................... 5027(a). 2803(a) ........................................... 5008(b)(1)(E ). 2803(b) ........................................... 5008(b)(3). 2803(c) ........................................... 5008(b)(4). 2803(d) ........................................... 5008(b)(2). 2803(e) ........................................... 5008(b)(5). 2803(f) ........................................... 5640, 2803(8) ........................................... 5642. 2804 ................................................ 5211. 2805(a) ........................................... 5688(a), 1939 Code 1954 Code section number section number 2805(b) ........................................... 5688(b), 2806(a)(1), (2) ............................... 5634. 2806(b)(1) ...................................... 5645. 2806(c) ........................................... 5625. 2806(d) ........................................... 5639. 2806(e) .................... 8. . 546. 2806(f) ........................................... 5626. 2806(g) ........................................... 5687. 2807 ................................................ 5622. 2808(a) ........................................... 5212(a). 2809(a) ........................................... 5002(a). 2809(b)(1) ...................................... 5002(b)(1). 2809(b)(2) ..................................... 5002(b)(2). 2809(c) ........................................... 5002(c). 2809(d) ........................................... 5002(d). 2810(a) ........................................... 5174(a), 5601(a). 2811 ................................................ 5213(a), 5609. 2812(a) ........................................... 5175(a), 5271, 5603. 2813(a) ........................................... 5282. 2814(a)(1) ...................................... 5176(a), (c). 5177(c), 5604. 2814(a)(2) ...................................... 5176(d). 2815(a) ........................................... 5177(a), 5605. 2815(b)(1)(A) ................................ 5177(b)(1). 2815(b)(1)(B) ................................ 5177(b)(2). 2815(b)(1)(C) ................................ 5177(b)(3). 2815(b)(l)(D ) ................................ 5177(b)(4). 2815(c) ........................................... 5551(a), 2815(d) ........................................... 5551(b)(1). 2815(e) ........................................... 5551(c). 2816(a) ........................................... 5178. 2817(a) ........................................... 5179(a), 2817(b) ........................................... 5179(b). 2818(a) ........................................... 5105(a), 2818(b) ........................................... 5602. 2819 ................................................ 5171,5607. 2820(a) ........................................... 5173(b), 5192(b), 51?3(a). 2821 ................................................ 5682. 2822(a) ........................................... 5173(a), 5618. 2823(a) ........................................... 5173(c). 2825 ................................................ 5215. 2826(a) ........................................... 5196(a), 5617. 2827(a) ........................................... 5196(b), 5616. 282b(a) ........................................... 5196(c), 5283, 5615. 2829(a) ........................................... 5552. 2830(a) ........................................... 5196(d), 5283. 2831 ................................................ 5116(a), 5180(a), 5274(a), 5681(a). 2832 ................................................ 5172. 2833(a) ........................................... 5606(a). 2834 ................................................ 5216(a), 5608(a), (b). 2836 ................................................ 5195(a), 5613. 2838 ................................................ 5192(c), 5612. 2839(a) ........................................... 5196(e), 5819. 2841(a) ........................................... 5197(a)(1)(A). 2841(b) ........................................... 5197(a)(1)(B ). 2841(c) ........................................... 5620. 2842 ................................................ 5611, 2843 ................................................ 5610. 2844(a) ........................................... 5197(b). 2845 ............................................. 2846(a) ........................................ 5007(e)(1). 2847(a) ......................................... 5007(e)(2). 2849 ................................................ 5191(a). 2850(a) ........................................... 5191(a), 5650. 2851 ................................................ 5682. 2852 ...................... 5624. 2853(a) ........................................... 5623. 2854 ................................................ 5649. 2855(a) ........................................... 5285(a). 2856 ................................................ 5629. 2857(a) ........................................... 5114(a), 5285(b), 5621. 2858 ................................................ 5114(b). 2859 ................................................ 5197(a)(2), 5621. 2861(a) ........................................... 5282(b). 2862(a) ........................................... 5282(c). 2863(a) ........................................... 5115(a). 2865(a) ........................................... 5630. 2866 ................................................ 5010(c), 5636. 2867 ................................................ 5635. 2868 ................................................ 5637. 2869 ................................................ 5638. 2870 ................................................ 5195(b), 5614. 2871 ................................................ 5214(a), 5641. 2872 ................................................ 5241(b), 5231. 2873 ................................................ 5241(a), 5231. 2874(a) ........................................... 5252. 2875 ................................................ 5231,5246(a). 2876 ................................................ 5631. 2877(a) ........................................... 5192(d). 2878(a) ........................................... 5193(a). 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