§317. Other definitions
26 U.S.C. § 317
Property— For purposes of this part, the term “property” means money, securities, and any other property; except that such term does not include stock in the corporation making the distribution (or rights to acquire such stock).
- 26 U.S.C. § 1(h)(11)(B)(iii)(II)
- 26 U.S.C. § 23(g)
- 26 U.S.C. § 25C(a)(2)
- 26 U.S.C. § 25C(b)(2)
- 26 U.S.C. § 25C(b)(5)
- 26 U.S.C. § 25C(d)(1)
- 26 U.S.C. § 25C(d)(2)
- 26 U.S.C. § 25C(d)(2)(A)
- 26 U.S.C. § 25C(d)(2)(D)(iii)(II)
- 26 U.S.C. § 25C(d)(2)(D)(iv)
- 26 U.S.C. § 25C(f)(3)
- 26 U.S.C. § 25C(g)
- 26 U.S.C. § 25C(h)(1)
- 26 U.S.C. § 25C(h)(2)
- 26 U.S.C. § 25C(h)(3)
- 26 U.S.C. § 25C(h)(3)(A)
- 26 U.S.C. § 25C(h)(3)(C)
- 26 U.S.C. § 25C(h)(4)
- 26 U.S.C. § 25C(i)
- 26 U.S.C. § 25D(a)(1)
- 26 U.S.C. § 25D(a)(2)
- 26 U.S.C. § 25D(a)(3)
- 26 U.S.C. § 25D(a)(4)
- 26 U.S.C. § 25D(a)(5)
- 26 U.S.C. § 25D(b)(1)
- 26 U.S.C. § 25D(b)(2)
- 26 U.S.C. § 25D(d)(1)
- 26 U.S.C. § 25D(d)(2)
- 26 U.S.C. § 25D(d)(3)
- 26 U.S.C. § 25D(d)(4)
- 26 U.S.C. § 25D(d)(5)(A)
- 26 U.S.C. § 25D(d)(5)(B)
- 26 U.S.C. § 25D(e)(1)
- 26 U.S.C. § 25D(e)(2)
- 26 U.S.C. § 25D(e)(4)
- 26 U.S.C. § 25D(e)(4)(A)
- 26 U.S.C. § 25D(f)
- 26 U.S.C. § 25D(g)(1)
- 26 U.S.C. § 25D(g)(2)
- 26 U.S.C. § 25D(g)(3)
- 26 U.S.C. § 30B(g)(1)
- 26 U.S.C. § 30B(h)(4)
- 26 U.S.C. § 30B(h)(6)
- 26 U.S.C. § 30B(h)(7)
- 26 U.S.C. § 30B(h)(8)
- 26 U.S.C. § 30B(k)
- 26 U.S.C. § 30C(a)
- 26 U.S.C. § 30C(b)
- 26 U.S.C. § 30C(b)(1)
- 26 U.S.C. § 30C(c)(1)
- 26 U.S.C. § 30C(c)(1)(A)
- 26 U.S.C. § 30C(c)(2)
- 26 U.S.C. § 30C(c)(3)(A)
- 26 U.S.C. § 30C(d)(1)
- 26 U.S.C. § 30C(e)(1)
- 26 U.S.C. § 30C(e)(2)
- 26 U.S.C. § 30C(e)(3)
- 26 U.S.C. § 30C(e)(4)
- 26 U.S.C. § 30C(f)(1)
- 26 U.S.C. § 30C(g)(1)(A)
- 26 U.S.C. § 30C(g)(1)(B)
- 26 U.S.C. § 30C(g)(2)(A)
- 26 U.S.C. § 30C(i)
- 26 U.S.C. § 30D(c)(1)
- 26 U.S.C. § 30D(f)(1)
- 26 U.S.C. § 30D(f)(4)
- 26 U.S.C. § 30D(f)(5)
- 26 U.S.C. § 32(c)(2)(B)(i)
- 26 U.S.C. § 36(c)(3)(A)(i)
- 26 U.S.C. § 36(c)(3)(A)(ii)
- 26 U.S.C. § 36(c)(3)(A)(ii)(I)
- 26 U.S.C. § 36(c)(3)(A)(ii)(II)
- 26 U.S.C. § 38(b)(25)
- 26 U.S.C. § 41(b)(2)(A)
- 26 U.S.C. § 41(b)(2)(C)
- 26 U.S.C. § 41(b)(2)(C)(ii)
- 26 U.S.C. § 42(d)(2)(C)
- 26 U.S.C. § 42(d)(2)(D)(i)(II)
- 26 U.S.C. § 42(d)(2)(D)(i)(III)
- 26 U.S.C. § 42(d)(4)(A)
- 26 U.S.C. § 42(d)(4)(B)
- 26 U.S.C. § 42(d)(4)(C)(i)
- 26 U.S.C. § 42(e)(2)(A)
- 26 U.S.C. § 42(g)(1)
- 26 U.S.C. § 42(g)(2)(B)
- 26 U.S.C. § 42(g)(6)
- 26 U.S.C. § 42(h)(6)(B)(vi)
- 26 U.S.C. § 42(i)(7)(A)
- 26 U.S.C. § 42(i)(8)
- 26 U.S.C. § 42(k)(1)
- 26 U.S.C. § 43(c)(1)(A)
- 26 U.S.C. § 43(d)(2)
- 26 U.S.C. § 44(d)(7)(B)
- 26 U.S.C. § 45(d)(1)
- 26 U.S.C. § 45(d)(4)
- 26 U.S.C. § 45(e)(12)
- 26 U.S.C. § 45D(d)(2)(A)(ii)
- 26 U.S.C. § 45D(d)(2)(A)(iv)
- 26 U.S.C. § 45D(d)(2)(A)(v)
- 26 U.S.C. § 45D(d)(3)(A)
- 26 U.S.C. § 45F(c)(1)(A)(i)
- 26 U.S.C. § 45F(f)(1)(A)
- 26 U.S.C. § 45F(f)(1)(B)
- 26 U.S.C. § 45G(c)(2)
- 26 U.S.C. § 45K(b)(4)
- 26 U.S.C. § 45K(b)(4)(A)
- 26 U.S.C. § 45K(d)(3)
- 26 U.S.C. § 45K(d)(4)
- 26 U.S.C. § 45L(e)
- 26 U.S.C. § 45O(h)(2)
- 26 U.S.C. § 45V(d)(4)
- 26 U.S.C. § 45X(c)(1)(B)
- 26 U.S.C. § 45X(c)(1)(C)
- 26 U.S.C. § 45Y(d)(4)(B)(i)
- 26 U.S.C. § 45Y(d)(4)(B)(ii)
- 26 U.S.C. § 45Y(g)(2)(A)(i)
- 26 U.S.C. § 45Y(g)(2)(B)
- 26 U.S.C. § 45Y(g)(2)(C)(i)(I)
- 26 U.S.C. § 45Y(h)
- 26 U.S.C. § 47(c)(2)(A)(i)
- 26 U.S.C. § 47(c)(2)(A)(i)(I)
- 26 U.S.C. § 47(c)(2)(A)(i)(II)
- 26 U.S.C. § 47(c)(2)(A)(i)(III)
- 26 U.S.C. § 47(c)(2)(A)(i)(IV)
- 26 U.S.C. § 47(c)(2)(B)(v)(I)
- 26 U.S.C. § 47(c)(2)(C)
- 26 U.S.C. § 47(c)(2)(D)
- 26 U.S.C. § 47(d)(1)(A)
- 26 U.S.C. § 47(d)(1)(B)
- 26 U.S.C. § 47(d)(2)(B)(ii)
- 26 U.S.C. § 47(d)(3)(A)
- 26 U.S.C. § 47(d)(3)(A)(ii)
- 26 U.S.C. § 47(d)(3)(B)
- 26 U.S.C. § 47(d)(3)(F)(ii)
- 26 U.S.C. § 48(a)(1)
- 26 U.S.C. § 48(a)(10)(C)
- 26 U.S.C. § 48(a)(12)(A)
- 26 U.S.C. § 48(a)(14)(A)
- 26 U.S.C. § 48(a)(15)(A)
- 26 U.S.C. § 48(a)(15)(A)(i)
- 26 U.S.C. § 48(a)(15)(A)(ii)
- 26 U.S.C. § 48(a)(2)(A)(i)(I)
- 26 U.S.C. § 48(a)(2)(A)(i)(II)
- 26 U.S.C. § 48(a)(2)(A)(i)(III)
- 26 U.S.C. § 48(a)(2)(A)(i)(IV)
- 26 U.S.C. § 48(a)(2)(A)(i)(IX)
- 26 U.S.C. § 48(a)(2)(A)(i)(V)
- 26 U.S.C. § 48(a)(2)(A)(i)(VII)
- 26 U.S.C. § 48(a)(2)(A)(ii)
- 26 U.S.C. § 48(a)(2)(B)
- 26 U.S.C. § 48(a)(2)(C)
- 26 U.S.C. § 48(a)(3)
- 26 U.S.C. § 48(a)(3)(A)(i)
- 26 U.S.C. § 48(a)(3)(A)(ii)
- 26 U.S.C. § 48(a)(3)(A)(iv)
- 26 U.S.C. § 48(a)(3)(A)(v)
- 26 U.S.C. § 48(a)(3)(A)(vi)
- 26 U.S.C. § 48(a)(3)(A)(vii)
- 26 U.S.C. § 48(a)(3)(A)(viii)
- 26 U.S.C. § 48(a)(3)(A)(x)
- 26 U.S.C. § 48(a)(3)(B)(ii)
- 26 U.S.C. § 48(a)(3)(D)(ii)
- 26 U.S.C. § 48(a)(5)(A)
- 26 U.S.C. § 48(a)(5)(A)(i)
- 26 U.S.C. § 48(a)(5)(A)(ii)
- 26 U.S.C. § 48(a)(5)(D)
- 26 U.S.C. § 48(a)(5)(D)(i)(I)
- 26 U.S.C. § 48(a)(5)(D)(i)(II)
- 26 U.S.C. § 48(a)(5)(E)
- 26 U.S.C. § 48(a)(6)
- 26 U.S.C. § 48(a)(7)
- 26 U.S.C. § 48(a)(7)(A)
- 26 U.S.C. § 48(a)(7)(B)
- 26 U.S.C. § 48(a)(7)(C)
- 26 U.S.C. § 48(a)(8)(A)
- 26 U.S.C. § 48(a)(8)(B)
- 26 U.S.C. § 48(a)(8)(B)(ii)(II)
- 26 U.S.C. § 48(a)(8)(C)
- 26 U.S.C. § 48(a)(8)(E)
- 26 U.S.C. § 48(a)(9)(A)(ii)
- 26 U.S.C. § 48(c)(1)(A)
- 26 U.S.C. § 48(c)(1)(B)
- 26 U.S.C. § 48(c)(1)(E)
- 26 U.S.C. § 48(c)(2)(A)
- 26 U.S.C. § 48(c)(2)(B)
- 26 U.S.C. § 48(c)(2)(D)
- 26 U.S.C. § 48(c)(3)(A)
- 26 U.S.C. § 48(c)(3)(B)(i)
- 26 U.S.C. § 48(c)(3)(B)(iii)
- 26 U.S.C. § 48(c)(3)(C)(iii)
- 26 U.S.C. § 48(c)(4)(A)
- 26 U.S.C. § 48(c)(4)(C)
- 26 U.S.C. § 48(c)(5)(A)
- 26 U.S.C. § 48(c)(5)(B)
- 26 U.S.C. § 48(c)(5)(C)
- 26 U.S.C. § 48(c)(5)(D)
- 26 U.S.C. § 48(c)(6)(A)(i)
- 26 U.S.C. § 48(c)(6)(A)(ii)
- 26 U.S.C. § 48(c)(6)(B)
- 26 U.S.C. § 48(c)(6)(B)(i)
- 26 U.S.C. § 48(c)(6)(B)(ii)
- 26 U.S.C. § 48(c)(6)(C)(i)
- 26 U.S.C. § 48(c)(6)(C)(ii)
- 26 U.S.C. § 48(c)(6)(C)(ii)(II)
- 26 U.S.C. § 48(c)(6)(D)
- 26 U.S.C. § 48(c)(7)(A)
- 26 U.S.C. § 48(c)(7)(B)
- 26 U.S.C. § 48(c)(7)(C)
- 26 U.S.C. § 48(c)(8)(C)
- 26 U.S.C. § 48(d)
- 26 U.S.C. § 48(d)(1)
- 26 U.S.C. § 48(d)(2)
- 26 U.S.C. § 48(d)(2)(C)
- 26 U.S.C. § 48(d)(3)(B)
- 26 U.S.C. § 48(e)(1)(A)
- 26 U.S.C. § 48(e)(1)(B)
- 26 U.S.C. § 48(e)(2)(A)(i)
- 26 U.S.C. § 48(e)(3)
- 26 U.S.C. § 48(e)(4)(E)(i)
- 26 U.S.C. § 48(e)(5)
- 26 U.S.C. § 48A(b)(1)
- 26 U.S.C. § 48A(b)(1)(A)(ii)
- 26 U.S.C. § 48A(c)(3)
- 26 U.S.C. § 48A(c)(3)(A)
- 26 U.S.C. § 48A(c)(3)(B)
- 26 U.S.C. § 48B(b)(1)
- 26 U.S.C. § 48B(b)(1)(A)(ii)
- 26 U.S.C. § 48B(c)(3)
- 26 U.S.C. § 48C(b)(1)
- 26 U.S.C. § 48C(c)(1)(A)(i)(I)
- 26 U.S.C. § 48C(c)(1)(A)(i)(IV)
- 26 U.S.C. § 48C(c)(1)(A)(i)(IX)
- 26 U.S.C. § 48C(c)(1)(A)(i)(VI)
- 26 U.S.C. § 48C(c)(1)(B)
- 26 U.S.C. § 48C(c)(2)
- 26 U.S.C. § 48C(c)(2)(A)(i)
- 26 U.S.C. § 48C(c)(2)(B)(i)
- 26 U.S.C. § 48C(c)(2)(B)(ii)
- 26 U.S.C. § 48D(b)(1)
- 26 U.S.C. § 48D(b)(2)(A)
- 26 U.S.C. § 48D(b)(2)(A)(i)
- 26 U.S.C. § 48D(b)(2)(A)(iii)(II)
- 26 U.S.C. § 48D(b)(2)(B)(i)
- 26 U.S.C. § 48D(b)(4)
- 26 U.S.C. § 48D(d)(2)(A)(i)
- 26 U.S.C. § 48D(d)(2)(A)(ii)
- 26 U.S.C. § 48D(d)(2)(F)(iii)
- 26 U.S.C. § 48D(d)(2)(F)(iii)(I)
- 26 U.S.C. § 48D(d)(2)(F)(iii)(II)
- 26 U.S.C. § 48D(e)
- 26 U.S.C. § 48E(a)(2)(B)(ii)(III)(bb)
- 26 U.S.C. § 48E(a)(3)(A)(i)
- 26 U.S.C. § 48E(b)(1)(A)
- 26 U.S.C. § 48E(b)(1)(B)(i)
- 26 U.S.C. § 48E(b)(2)
- 26 U.S.C. § 48E(b)(2)(A)(i)
- 26 U.S.C. § 48E(b)(2)(A)(ii)
- 26 U.S.C. § 48E(b)(2)(C)(ii)
- 26 U.S.C. § 48E(b)(4)
- 26 U.S.C. § 48E(b)(5)
- 26 U.S.C. § 48E(b)(6)
- 26 U.S.C. § 48E(c)(3)
- 26 U.S.C. § 48E(e)(4)(A)
- 26 U.S.C. § 48E(e)(4)(B)(i)
- 26 U.S.C. § 48E(e)(4)(B)(ii)
- 26 U.S.C. § 48E(g)
- 26 U.S.C. § 48E(h)(1)(A)
- 26 U.S.C. § 48E(h)(1)(B)
- 26 U.S.C. § 48E(h)(3)
- 26 U.S.C. § 48E(h)(4)(E)(i)
- 26 U.S.C. § 48E(h)(5)
- 26 U.S.C. § 48E(i)
- 26 U.S.C. § 48E(j)
- 26 U.S.C. § 49(a)(1)(A)
- 26 U.S.C. § 49(a)(1)(B)
- 26 U.S.C. § 49(a)(1)(C)(ii)
- 26 U.S.C. § 49(a)(1)(C)(iii)
- 26 U.S.C. § 49(a)(1)(C)(iv)
- 26 U.S.C. § 49(a)(1)(C)(v)
- 26 U.S.C. § 49(a)(1)(C)(vi)
- 26 U.S.C. § 49(a)(1)(C)(vii)
- 26 U.S.C. § 49(a)(1)(D)(ii)
- 26 U.S.C. § 49(a)(1)(D)(ii)(I)
- 26 U.S.C. § 49(a)(1)(D)(ii)(II)
- 26 U.S.C. § 49(a)(1)(D)(iii)(II)
- 26 U.S.C. § 49(a)(1)(D)(iv)(II)
- 26 U.S.C. § 49(a)(1)(D)(iv)(III)
- 26 U.S.C. § 49(a)(1)(D)(v)
- 26 U.S.C. § 49(a)(1)(E)(ii)(II)
- 26 U.S.C. § 49(a)(1)(E)(iii)
- 26 U.S.C. § 49(a)(1)(E)(iii)(I)
- 26 U.S.C. § 49(a)(1)(E)(iv)
- 26 U.S.C. § 49(a)(2)(A)
- 26 U.S.C. § 49(a)(2)(B)
- 26 U.S.C. § 49(a)(2)(C)(i)
- 26 U.S.C. § 49(b)(1)
- 26 U.S.C. § 50(a)(1)(A)
- 26 U.S.C. § 50(a)(1)(B)
- 26 U.S.C. § 50(a)(2)(A)
- 26 U.S.C. § 50(a)(2)(C)
- 26 U.S.C. § 50(a)(2)(D)
- 26 U.S.C. § 50(a)(3)(A)
- 26 U.S.C. § 50(a)(4)(A)
- 26 U.S.C. § 50(a)(6)
- 26 U.S.C. § 50(a)(7)(A)
- 26 U.S.C. § 50(a)(7)(B)(ii)
- 26 U.S.C. § 50(b)(1)(A)
- 26 U.S.C. § 50(b)(1)(B)
- 26 U.S.C. § 50(b)(2)
- 26 U.S.C. § 50(b)(2)(B)
- 26 U.S.C. § 50(b)(2)(D)
- 26 U.S.C. § 50(b)(3)
- 26 U.S.C. § 50(b)(4)(A)
- 26 U.S.C. § 50(b)(4)(A)(ii)
- 26 U.S.C. § 50(b)(4)(B)
- 26 U.S.C. § 50(c)(1)
- 26 U.S.C. § 50(c)(2)
- 26 U.S.C. § 50(c)(5)
- 26 U.S.C. § 50(d)
- 26 U.S.C. § 50(d)(5)
- 26 U.S.C. § 50(e)
- 26 U.S.C. § 56(a)(1)(A)
- 26 U.S.C. § 56(a)(1)(A)(i)
- 26 U.S.C. § 56(a)(1)(B)
- 26 U.S.C. § 56(a)(1)(C)(i)
- 26 U.S.C. § 56(a)(1)(C)(ii)
- 26 U.S.C. § 56(a)(1)(D)
- 26 U.S.C. § 56(a)(2)(B)
- 26 U.S.C. § 56(a)(6)
- 26 U.S.C. § 56(b)(2)(B)
- 26 U.S.C. § 56(e)(1)
- 26 U.S.C. § 56(e)(2)
- 26 U.S.C. § 56(e)(3)(B)
- 26 U.S.C. § 56A(c)(12)(B)
- 26 U.S.C. § 56A(c)(13)(A)(i)
- 26 U.S.C. § 56A(c)(13)(A)(ii)
- 26 U.S.C. § 56A(c)(13)(B)(i)(I)
- 26 U.S.C. § 56A(c)(13)(B)(i)(II)
- 26 U.S.C. § 56A(c)(13)(B)(ii)
- 26 U.S.C. § 56A(c)(8)(A)
- 26 U.S.C. § 57(a)(1)
- 26 U.S.C. § 57(a)(2)(A)
- 26 U.S.C. § 57(a)(2)(C)
- 26 U.S.C. § 57(a)(2)(C)(i)
- 26 U.S.C. § 57(a)(2)(C)(ii)
- 26 U.S.C. § 57(a)(2)(D)(i)
- 26 U.S.C. § 57(a)(2)(D)(ii)
- 26 U.S.C. § 57(a)(6)
- 26 U.S.C. § 59(e)(5)(A)
- 26 U.S.C. § 59(e)(5)(B)
- 26 U.S.C. § 59A(c)(2)(A)(ii)
- 26 U.S.C. § 59A(d)(2)
- 26 U.S.C. § 61(a)(3)
- 26 U.S.C. § 62(a)(3)
- 26 U.S.C. § 62(a)(4)
- 26 U.S.C. § 62(a)(5)
- 26 U.S.C. § 64
- 26 U.S.C. § 65
- 26 U.S.C. § 66(b)
- 26 U.S.C. § 66(d)(2)
- 26 U.S.C. § 66(d)(3)
- 26 U.S.C. § 67(b)(8)
- 26 U.S.C. § 67(e)(1)
- 26 U.S.C. § 72(e)(4)(C)(ii)
- 26 U.S.C. § 75(b)(2)(B)
- 26 U.S.C. § 80(a)
- 26 U.S.C. § 80(a)(1)
- 26 U.S.C. § 83(a)
- 26 U.S.C. § 83(a)(1)
- 26 U.S.C. § 83(a)(2)
- 26 U.S.C. § 83(b)(1)
- 26 U.S.C. § 83(b)(1)(A)
- 26 U.S.C. § 83(b)(1)(B)
- 26 U.S.C. § 83(b)(2)
- 26 U.S.C. § 83(c)(1)
- 26 U.S.C. § 83(c)(2)
- 26 U.S.C. § 83(c)(3)
- 26 U.S.C. § 83(c)(4)
- 26 U.S.C. § 83(d)(1)
- 26 U.S.C. § 83(d)(2)
- 26 U.S.C. § 83(d)(2)(C)
- 26 U.S.C. § 83(e)(4)
- 26 U.S.C. § 83(f)
- 26 U.S.C. § 83(g)
- 26 U.S.C. § 83(g)(2)
- 26 U.S.C. § 83(h)
- 26 U.S.C. § 84(a)
- 26 U.S.C. § 84(a)(1)
- 26 U.S.C. § 84(a)(2)
- 26 U.S.C. § 84(b)
- 26 U.S.C. § 91(e)
- 26 U.S.C. § 102(a)
- 26 U.S.C. § 102(b)
- 26 U.S.C. § 102(b)(1)
- 26 U.S.C. § 102(b)(2)
- 26 U.S.C. § 108(a)(1)(D)
- 26 U.S.C. § 108(b)(2)(E)(i)
- 26 U.S.C. § 108(b)(5)(A)
- 26 U.S.C. § 108(b)(5)(B)
- 26 U.S.C. § 108(c)(1)(A)
- 26 U.S.C. § 108(c)(2)(A)
- 26 U.S.C. § 108(c)(2)(A)(ii)
- 26 U.S.C. § 108(c)(2)(B)
- 26 U.S.C. § 108(c)(3)
- 26 U.S.C. § 108(c)(3)(A)
- 26 U.S.C. § 108(c)(4)
- 26 U.S.C. § 108(d)(1)(B)
- 26 U.S.C. § 108(d)(10)
- 26 U.S.C. § 108(d)(5)
- 26 U.S.C. § 108(d)(8)
- 26 U.S.C. § 108(e)(5)(A)
- 26 U.S.C. § 108(e)(7)(A)(i)
- 26 U.S.C. § 108(g)(3)(A)(ii)
- 26 U.S.C. § 108(g)(3)(C)
- 26 U.S.C. § 108(g)(3)(D)
- 26 U.S.C. § 109
- 26 U.S.C. § 110(a)(2)
- 26 U.S.C. § 110(b)
- 26 U.S.C. § 110(c)(1)
- 26 U.S.C. § 110(c)(3)
- 26 U.S.C. § 118(c)(1)
- 26 U.S.C. § 118(c)(1)(B)
- 26 U.S.C. § 118(c)(1)(C)
- 26 U.S.C. § 118(c)(2)(A)
- 26 U.S.C. § 118(c)(2)(A)(i)
- 26 U.S.C. § 118(c)(4)
- 26 U.S.C. § 118(e)(1)
- 26 U.S.C. § 121(a)
- 26 U.S.C. § 121(b)(2)
- 26 U.S.C. § 121(b)(2)(A)(i)
- 26 U.S.C. § 121(b)(2)(A)(ii)
- 26 U.S.C. § 121(b)(2)(A)(iii)
- 26 U.S.C. § 121(b)(2)(B)
- 26 U.S.C. § 121(b)(4)
- 26 U.S.C. § 121(b)(5)(A)
- 26 U.S.C. § 121(b)(5)(B)(i)
- 26 U.S.C. § 121(b)(5)(B)(ii)
- 26 U.S.C. § 121(b)(5)(C)(i)
- 26 U.S.C. § 121(b)(5)(C)(ii)(I)
- 26 U.S.C. § 121(c)(1)(B)(i)(I)
- 26 U.S.C. § 121(d)(1)
- 26 U.S.C. § 121(d)(10)
- 26 U.S.C. § 121(d)(12)(A)
- 26 U.S.C. § 121(d)(2)
- 26 U.S.C. § 121(d)(3)(A)
- 26 U.S.C. § 121(d)(3)(B)
- 26 U.S.C. § 121(d)(5)(A)
- 26 U.S.C. § 121(d)(5)(B)
- 26 U.S.C. § 121(d)(5)(C)
- 26 U.S.C. § 121(d)(6)
- 26 U.S.C. § 121(d)(7)
- 26 U.S.C. § 121(d)(7)(B)
- 26 U.S.C. § 121(d)(9)(A)
- 26 U.S.C. § 121(d)(9)(C)(i)
- 26 U.S.C. § 121(d)(9)(D)(i)
- 26 U.S.C. § 121(g)
- 26 U.S.C. § 126(b)(1)(B)
- 26 U.S.C. § 126(e)
- 26 U.S.C. § 132(c)(1)
- 26 U.S.C. § 132(c)(1)(A)
- 26 U.S.C. § 132(c)(2)(A)(i)
- 26 U.S.C. § 132(c)(2)(A)(ii)
- 26 U.S.C. § 132(c)(2)(B)(i)
- 26 U.S.C. § 132(c)(3)(A)
- 26 U.S.C. § 132(c)(3)(B)
- 26 U.S.C. § 132(c)(4)
- 26 U.S.C. § 132(d)
- 26 U.S.C. § 132(e)(1)
- 26 U.S.C. § 132(f)(5)(C)
- 26 U.S.C. § 132(j)(2)(B)
- 26 U.S.C. § 132(n)(2)
- 26 U.S.C. § 136(b)
- 26 U.S.C. § 139(g)(2)
- 26 U.S.C. § 139(g)(3)
- 26 U.S.C. § 139H
- 26 U.S.C. § 139L(c)(1)
- 26 U.S.C. § 139L(c)(3)
- 26 U.S.C. § 139L(c)(3)(A)
- 26 U.S.C. § 139L(c)(3)(B)
- 26 U.S.C. § 141(b)(2)(A)(i)
- 26 U.S.C. § 141(b)(2)(A)(ii)
- 26 U.S.C. § 141(b)(2)(B)
- 26 U.S.C. § 141(b)(3)(A)(ii)(III)
- 26 U.S.C. § 141(b)(8)(B)
- 26 U.S.C. § 141(d)(1)
- 26 U.S.C. § 141(d)(2)
- 26 U.S.C. § 141(d)(3)(A)
- 26 U.S.C. § 141(d)(3)(A)(i)
- 26 U.S.C. § 141(d)(3)(B)(i)
- 26 U.S.C. § 141(d)(3)(B)(ii)
- 26 U.S.C. § 141(d)(3)(B)(ii)(II)
- 26 U.S.C. § 141(d)(3)(C)
- 26 U.S.C. § 141(d)(3)(D)(i)
- 26 U.S.C. § 141(d)(4)(A)
- 26 U.S.C. § 141(d)(4)(B)
- 26 U.S.C. § 141(d)(5)(A)
- 26 U.S.C. § 141(d)(6)
- 26 U.S.C. § 141(d)(7)
- 26 U.S.C. § 142(b)(1)(A)
- 26 U.S.C. § 142(b)(1)(B)
- 26 U.S.C. § 142(b)(1)(B)(i)
- 26 U.S.C. § 142(b)(1)(B)(ii)
- 26 U.S.C. § 142(b)(1)(B)(iii)
- 26 U.S.C. § 142(b)(1)(C)
- 26 U.S.C. § 142(c)(2)
- 26 U.S.C. § 142(d)(1)
- 26 U.S.C. § 142(g)(1)
- 26 U.S.C. § 142(i)(2)
- 26 U.S.C. § 142(j)(1)
- 26 U.S.C. § 142(j)(2)
- 26 U.S.C. § 142(k)(3)(C)
- 26 U.S.C. § 142(p)(2)(A)
- 26 U.S.C. § 142(p)(4)
- 26 U.S.C. § 143(g)(2)(B)(ii)(I)
- 26 U.S.C. § 143(g)(2)(B)(ii)(II)
- 26 U.S.C. § 143(k)(4)(B)
- 26 U.S.C. § 143(k)(9)(A)(i)
- 26 U.S.C. § 143(k)(9)(D)(i)(III)
- 26 U.S.C. § 143(l)(5)(B)
- 26 U.S.C. § 143(m)(6)(C)
- 26 U.S.C. § 143(m)(8)(A)
- 26 U.S.C. § 144(a)(1)(A)
- 26 U.S.C. § 144(a)(11)(A)
- 26 U.S.C. § 144(a)(11)(B)
- 26 U.S.C. § 144(a)(12)(B)(ii)
- 26 U.S.C. § 144(a)(12)(C)(i)
- 26 U.S.C. § 144(a)(12)(C)(iii)(I)
- 26 U.S.C. § 144(a)(4)(C)(i)
- 26 U.S.C. § 144(a)(5)
- 26 U.S.C. § 144(a)(6)(B)(ii)
- 26 U.S.C. § 144(c)(2)(B)(ii)
- 26 U.S.C. § 144(c)(2)(C)
- 26 U.S.C. § 144(c)(3)(A)(i)
- 26 U.S.C. § 144(c)(3)(A)(iii)
- 26 U.S.C. § 144(c)(3)(A)(iv)
- 26 U.S.C. § 144(c)(3)(B)
- 26 U.S.C. § 144(c)(4)(B)
- 26 U.S.C. § 144(c)(4)(C)(ii)
- 26 U.S.C. § 144(c)(5)
- 26 U.S.C. § 144(c)(5)(A)
- 26 U.S.C. § 144(c)(5)(B)
- 26 U.S.C. § 145(a)(1)
- 26 U.S.C. § 145(d)(1)
- 26 U.S.C. § 145(d)(2)(A)
- 26 U.S.C. § 145(d)(2)(C)
- 26 U.S.C. § 145(d)(3)
- 26 U.S.C. § 145(d)(3)(A)
- 26 U.S.C. § 145(d)(3)(A)(i)
- 26 U.S.C. § 145(d)(3)(B)
- 26 U.S.C. § 145(d)(4)(A)
- 26 U.S.C. § 146(g)
- 26 U.S.C. § 146(h)(1)
- 26 U.S.C. § 147(b)(4)(B)(i)
- 26 U.S.C. § 147(c)(2)(A)
- 26 U.S.C. § 147(c)(2)(F)
- 26 U.S.C. § 147(c)(2)(G)
- 26 U.S.C. § 147(c)(2)(G)(i)
- 26 U.S.C. § 147(d)(1)
- 26 U.S.C. § 147(d)(3)(A)
- 26 U.S.C. § 148(b)(1)
- 26 U.S.C. § 148(b)(2)
- 26 U.S.C. § 148(b)(2)(D)
- 26 U.S.C. § 148(b)(2)(E)
- 26 U.S.C. § 148(b)(3)(A)
- 26 U.S.C. § 148(b)(3)(B)
- 26 U.S.C. § 148(b)(4)(A)
- 26 U.S.C. § 148(b)(4)(D)(i)(I)
- 26 U.S.C. § 148(b)(4)(D)(i)(II)
- 26 U.S.C. § 148(f)(4)(C)(iv)(I)
- 26 U.S.C. § 148(f)(4)(C)(iv)(II)
- 26 U.S.C. § 148(f)(4)(C)(viii)(II)
- 26 U.S.C. § 148(f)(6)(A)
- 26 U.S.C. § 149(e)(2)(E)
- 26 U.S.C. § 150(a)(5)
- 26 U.S.C. § 150(b)(2)
- 26 U.S.C. § 152(d)(5)(B)(iii)
- 26 U.S.C. § 162(a)(3)
- 26 U.S.C. § 162(f)(2)(A)(i)(I)
- 26 U.S.C. § 162(s)(1)
- 26 U.S.C. § 163(b)(1)
- 26 U.S.C. § 163(d)(3)(A)
- 26 U.S.C. § 163(d)(3)(C)
- 26 U.S.C. § 163(d)(4)(B)(i)
- 26 U.S.C. § 163(d)(4)(B)(ii)(I)
- 26 U.S.C. § 163(d)(4)(B)(ii)(II)
- 26 U.S.C. § 163(d)(5)(A)
- 26 U.S.C. § 163(d)(5)(A)(i)
- 26 U.S.C. § 163(d)(5)(B)
- 26 U.S.C. § 163(h)(3)(A)
- 26 U.S.C. § 163(h)(5)(C)
- 26 U.S.C. § 163(i)(3)(B)
- 26 U.S.C. § 163(j)(13)(A)
- 26 U.S.C. § 163(j)(7)(A)(ii)
- 26 U.S.C. § 163(j)(7)(B)
- 26 U.S.C. § 163(j)(9)(C)(i)
- 26 U.S.C. § 163(n)(5)
- 26 U.S.C. § 164(a)
- 26 U.S.C. § 164(a)(1)
- 26 U.S.C. § 164(a)(2)
- 26 U.S.C. § 164(b)(1)
- 26 U.S.C. § 164(b)(6)(A)
- 26 U.S.C. § 164(c)(1)
- 26 U.S.C. § 164(c)(2)
- 26 U.S.C. § 164(d)(1)
- 26 U.S.C. § 164(d)(1)(A)
- 26 U.S.C. § 164(d)(2)(A)
- 26 U.S.C. § 164(d)(2)(A)(ii)
- 26 U.S.C. § 164(d)(2)(B)
- 26 U.S.C. § 165(b)
- 26 U.S.C. § 165(c)(3)
- 26 U.S.C. § 165(g)(3)(B)
- 26 U.S.C. § 165(h)(3)(A)
- 26 U.S.C. § 166(b)
- 26 U.S.C. § 167(a)(2)
- 26 U.S.C. § 167(b)
- 26 U.S.C. § 167(c)(1)
- 26 U.S.C. § 167(c)(2)
- 26 U.S.C. § 167(c)(2)(B)
- 26 U.S.C. § 167(d)
- 26 U.S.C. § 167(e)(1)
- 26 U.S.C. § 167(e)(3)
- 26 U.S.C. § 167(e)(3)(A)
- 26 U.S.C. § 167(e)(3)(B)
- 26 U.S.C. § 167(e)(4)(B)
- 26 U.S.C. § 167(e)(5)(A)
- 26 U.S.C. § 167(f)(1)(C)
- 26 U.S.C. § 167(f)(2)
- 26 U.S.C. § 167(g)(1)
- 26 U.S.C. § 167(g)(1)(A)
- 26 U.S.C. § 167(g)(1)(B)
- 26 U.S.C. § 167(g)(1)(C)
- 26 U.S.C. § 167(g)(2)
- 26 U.S.C. § 167(g)(2)(A)
- 26 U.S.C. § 167(g)(2)(A)(i)
- 26 U.S.C. § 167(g)(2)(A)(ii)
- 26 U.S.C. § 167(g)(3)
- 26 U.S.C. § 167(g)(4)
- 26 U.S.C. § 167(g)(5)(A)
- 26 U.S.C. § 167(g)(5)(A)(i)
- 26 U.S.C. § 167(g)(5)(A)(ii)
- 26 U.S.C. § 167(g)(5)(B)
- 26 U.S.C. § 167(g)(5)(C)
- 26 U.S.C. § 167(g)(5)(E)
- 26 U.S.C. § 167(g)(5)(F)
- 26 U.S.C. § 167(g)(6)(A)
- 26 U.S.C. § 167(g)(6)(E)
- 26 U.S.C. § 167(g)(7)(A)
- 26 U.S.C. § 167(g)(7)(B)
- 26 U.S.C. § 167(g)(7)(C)
- 26 U.S.C. § 167(g)(7)(D)(i)
- 26 U.S.C. § 167(g)(7)(E)
- 26 U.S.C. § 167(g)(8)(A)
- 26 U.S.C. § 167(g)(8)(A)(i)
- 26 U.S.C. § 167(g)(8)(C)(i)
- 26 U.S.C. § 167(g)(8)(C)(ii)
- 26 U.S.C. § 167(g)(8)(D)
- 26 U.S.C. § 167(h)(4)
- 26 U.S.C. § 168(a)
- 26 U.S.C. § 168(b)(2)(A)
- 26 U.S.C. § 168(b)(2)(B)
- 26 U.S.C. § 168(b)(2)(C)
- 26 U.S.C. § 168(b)(3)
- 26 U.S.C. § 168(b)(3)(A)
- 26 U.S.C. § 168(b)(3)(B)
- 26 U.S.C. § 168(b)(3)(D)
- 26 U.S.C. § 168(b)(3)(E)
- 26 U.S.C. § 168(b)(3)(F)
- 26 U.S.C. § 168(b)(3)(G)
- 26 U.S.C. § 168(b)(5)
- 26 U.S.C. § 168(c)
- 26 U.S.C. § 168(d)(2)(A)
- 26 U.S.C. § 168(d)(2)(B)
- 26 U.S.C. § 168(d)(3)
- 26 U.S.C. § 168(d)(3)(A)(i)
- 26 U.S.C. § 168(d)(3)(A)(ii)
- 26 U.S.C. § 168(d)(3)(B)(i)
- 26 U.S.C. § 168(d)(3)(B)(ii)
- 26 U.S.C. § 168(d)(4)(A)
- 26 U.S.C. § 168(d)(4)(B)
- 26 U.S.C. § 168(d)(4)(C)
- 26 U.S.C. § 168(e)(1)
- 26 U.S.C. § 168(e)(2)(A)(i)
- 26 U.S.C. § 168(e)(2)(B)
- 26 U.S.C. § 168(e)(2)(B)(i)
- 26 U.S.C. § 168(e)(2)(B)(ii)
- 26 U.S.C. § 168(e)(3)(A)
- 26 U.S.C. § 168(e)(3)(A)(iii)
- 26 U.S.C. § 168(e)(3)(B)
- 26 U.S.C. § 168(e)(3)(B)(v)
- 26 U.S.C. § 168(e)(3)(B)(vi)
- 26 U.S.C. § 168(e)(3)(B)(viii)
- 26 U.S.C. § 168(e)(3)(C)
- 26 U.S.C. § 168(e)(3)(C)(v)
- 26 U.S.C. § 168(e)(3)(D)
- 26 U.S.C. § 168(e)(3)(E)
- 26 U.S.C. § 168(e)(3)(E)(iii)
- 26 U.S.C. § 168(e)(3)(E)(iv)
- 26 U.S.C. § 168(e)(3)(E)(v)
- 26 U.S.C. § 168(e)(3)(E)(vii)
- 26 U.S.C. § 168(e)(3)(F)
- 26 U.S.C. § 168(e)(5)
- 26 U.S.C. § 168(e)(5)(A)
- 26 U.S.C. § 168(e)(6)(A)
- 26 U.S.C. § 168(f)(1)
- 26 U.S.C. § 168(f)(1)(A)
- 26 U.S.C. § 168(f)(1)(B)
- 26 U.S.C. § 168(f)(2)
- 26 U.S.C. § 168(f)(5)(A)
- 26 U.S.C. § 168(f)(5)(B)(i)
- 26 U.S.C. § 168(f)(5)(B)(ii)
- 26 U.S.C. § 168(f)(5)(B)(ii)(I)
- 26 U.S.C. § 168(f)(5)(B)(iii)
- 26 U.S.C. § 168(f)(5)(C)
- 26 U.S.C. § 168(g)(1)(A)
- 26 U.S.C. § 168(g)(1)(B)
- 26 U.S.C. § 168(g)(1)(C)
- 26 U.S.C. § 168(g)(1)(D)
- 26 U.S.C. § 168(g)(1)(E)
- 26 U.S.C. § 168(g)(1)(F)
- 26 U.S.C. § 168(g)(1)(G)
- 26 U.S.C. § 168(g)(2)(C)
- 26 U.S.C. § 168(g)(3)(A)
- 26 U.S.C. § 168(g)(3)(B)
- 26 U.S.C. § 168(g)(3)(E)
- 26 U.S.C. § 168(g)(4)(E)
- 26 U.S.C. § 168(g)(4)(F)
- 26 U.S.C. § 168(g)(4)(G)
- 26 U.S.C. § 168(g)(4)(J)
- 26 U.S.C. § 168(g)(4)(K)
- 26 U.S.C. § 168(g)(5)(A)
- 26 U.S.C. § 168(g)(5)(B)
- 26 U.S.C. § 168(g)(5)(C)
- 26 U.S.C. § 168(g)(6)(A)
- 26 U.S.C. § 168(g)(6)(B)
- 26 U.S.C. § 168(g)(6)(B)(i)
- 26 U.S.C. § 168(g)(6)(B)(ii)
- 26 U.S.C. § 168(g)(7)(A)
- 26 U.S.C. § 168(g)(8)
- 26 U.S.C. § 168(h)(1)(A)
- 26 U.S.C. § 168(h)(1)(B)(i)
- 26 U.S.C. § 168(h)(1)(B)(ii)
- 26 U.S.C. § 168(h)(1)(B)(ii)(I)
- 26 U.S.C. § 168(h)(1)(B)(ii)(IV)
- 26 U.S.C. § 168(h)(1)(B)(iii)
- 26 U.S.C. § 168(h)(1)(B)(iv)
- 26 U.S.C. § 168(h)(1)(B)(v)
- 26 U.S.C. § 168(h)(1)(C)
- 26 U.S.C. § 168(h)(1)(C)(i)
- 26 U.S.C. § 168(h)(1)(C)(ii)(II)
- 26 U.S.C. § 168(h)(1)(D)
- 26 U.S.C. § 168(h)(1)(E)
- 26 U.S.C. § 168(h)(2)(B)
- 26 U.S.C. § 168(h)(2)(E)(i)
- 26 U.S.C. § 168(h)(2)(E)(ii)(I)
- 26 U.S.C. § 168(h)(2)(E)(ii)(II)
- 26 U.S.C. § 168(h)(2)(E)(iv)
- 26 U.S.C. § 168(h)(2)(E)(iv)(I)
- 26 U.S.C. § 168(h)(2)(E)(iv)(II)
- 26 U.S.C. § 168(h)(3)(A)
- 26 U.S.C. § 168(h)(3)(B)(i)
- 26 U.S.C. § 168(h)(3)(B)(i)(I)
- 26 U.S.C. § 168(h)(3)(B)(i)(II)
- 26 U.S.C. § 168(h)(3)(B)(ii)
- 26 U.S.C. § 168(h)(5)(A)
- 26 U.S.C. § 168(h)(6)(A)
- 26 U.S.C. § 168(h)(6)(A)(i)
- 26 U.S.C. § 168(h)(6)(C)(i)
- 26 U.S.C. § 168(h)(6)(D)
- 26 U.S.C. § 168(h)(7)
- 26 U.S.C. § 168(i)(1)
- 26 U.S.C. § 168(i)(10)
- 26 U.S.C. § 168(i)(12)
- 26 U.S.C. § 168(i)(14)(A)
- 26 U.S.C. § 168(i)(14)(B)
- 26 U.S.C. § 168(i)(14)(C)
- 26 U.S.C. § 168(i)(14)(D)
- 26 U.S.C. § 168(i)(14)(D)(iii)
- 26 U.S.C. § 168(i)(14)(D)(v)
- 26 U.S.C. § 168(i)(14)(D)(vi)
- 26 U.S.C. § 168(i)(14)(D)(vii)
- 26 U.S.C. § 168(i)(14)(D)(viii)
- 26 U.S.C. § 168(i)(15)(D)
- 26 U.S.C. § 168(i)(19)(A)
- 26 U.S.C. § 168(i)(19)(B)
- 26 U.S.C. § 168(i)(2)(B)(iv)(I)
- 26 U.S.C. § 168(i)(3)(A)(ii)(II)
- 26 U.S.C. § 168(i)(3)(A)(iii)
- 26 U.S.C. § 168(i)(3)(B)
- 26 U.S.C. § 168(i)(4)
- 26 U.S.C. § 168(i)(5)
- 26 U.S.C. § 168(i)(6)
- 26 U.S.C. § 168(i)(6)(A)
- 26 U.S.C. § 168(i)(6)(B)(ii)
- 26 U.S.C. § 168(i)(7)(A)
- 26 U.S.C. § 168(i)(7)(C)
- 26 U.S.C. § 168(i)(8)(A)
- 26 U.S.C. § 168(i)(8)(B)(i)
- 26 U.S.C. § 168(i)(8)(C)
- 26 U.S.C. § 168(i)(9)(A)
- 26 U.S.C. § 168(i)(9)(A)(i)
- 26 U.S.C. § 168(i)(9)(A)(ii)
- 26 U.S.C. § 168(i)(9)(C)
- 26 U.S.C. § 168(j)(1)
- 26 U.S.C. § 168(j)(2)
- 26 U.S.C. § 168(j)(3)
- 26 U.S.C. § 168(j)(4)(A)
- 26 U.S.C. § 168(j)(4)(A)(iv)
- 26 U.S.C. § 168(j)(4)(B)
- 26 U.S.C. § 168(j)(4)(B)(ii)
- 26 U.S.C. § 168(j)(4)(C)(i)
- 26 U.S.C. § 168(j)(4)(C)(ii)
- 26 U.S.C. § 168(j)(5)
- 26 U.S.C. § 168(j)(8)
- 26 U.S.C. § 168(j)(9)
- 26 U.S.C. § 168(k)(1)
- 26 U.S.C. § 168(k)(1)(A)
- 26 U.S.C. § 168(k)(1)(B)
- 26 U.S.C. § 168(k)(10)(A)
- 26 U.S.C. § 168(k)(10)(A)(i)
- 26 U.S.C. § 168(k)(10)(A)(ii)
- 26 U.S.C. § 168(k)(2)(A)
- 26 U.S.C. § 168(k)(2)(A)(i)(III)
- 26 U.S.C. § 168(k)(2)(B)(i)
- 26 U.S.C. § 168(k)(2)(B)(i)(II)
- 26 U.S.C. § 168(k)(2)(B)(i)(IV)
- 26 U.S.C. § 168(k)(2)(B)(ii)
- 26 U.S.C. § 168(k)(2)(B)(iii)
- 26 U.S.C. § 168(k)(2)(C)
- 26 U.S.C. § 168(k)(2)(C)(ii)
- 26 U.S.C. § 168(k)(2)(D)
- 26 U.S.C. § 168(k)(2)(D)(ii)
- 26 U.S.C. § 168(k)(2)(E)
- 26 U.S.C. § 168(k)(2)(E)(i)
- 26 U.S.C. § 168(k)(2)(E)(i)(I)
- 26 U.S.C. § 168(k)(2)(E)(i)(II)
- 26 U.S.C. § 168(k)(2)(E)(ii)(I)
- 26 U.S.C. § 168(k)(2)(E)(ii)(II)
- 26 U.S.C. § 168(k)(2)(E)(ii)(III)
- 26 U.S.C. § 168(k)(2)(F)(i)
- 26 U.S.C. § 168(k)(2)(G)
- 26 U.S.C. § 168(k)(5)(B)
- 26 U.S.C. § 168(k)(5)(D)
- 26 U.S.C. § 168(k)(7)
- 26 U.S.C. § 168(k)(9)
- 26 U.S.C. § 168(k)(9)(A)
- 26 U.S.C. § 168(k)(9)(B)
- 26 U.S.C. § 168(l)(1)
- 26 U.S.C. § 168(l)(1)(A)
- 26 U.S.C. § 168(l)(1)(B)
- 26 U.S.C. § 168(l)(2)
- 26 U.S.C. § 168(l)(3)(A)
- 26 U.S.C. § 168(l)(3)(B)
- 26 U.S.C. § 168(l)(3)(C)
- 26 U.S.C. § 168(l)(3)(D)
- 26 U.S.C. § 168(l)(6)
- 26 U.S.C. § 168(l)(7)
- 26 U.S.C. § 168(m)(1)
- 26 U.S.C. § 168(m)(1)(A)
- 26 U.S.C. § 168(m)(1)(B)
- 26 U.S.C. § 168(m)(2)(A)
- 26 U.S.C. § 168(m)(2)(B)(i)
- 26 U.S.C. § 168(m)(2)(B)(ii)
- 26 U.S.C. § 168(m)(2)(B)(iii)
- 26 U.S.C. § 168(m)(2)(C)
- 26 U.S.C. § 168(m)(2)(D)
- 26 U.S.C. § 168(m)(3)(A)(i)
- 26 U.S.C. § 168(n)(1)
- 26 U.S.C. § 168(n)(1)(A)
- 26 U.S.C. § 168(n)(1)(B)
- 26 U.S.C. § 168(n)(2)(A)
- 26 U.S.C. § 168(n)(2)(B)(i)
- 26 U.S.C. § 168(n)(2)(B)(i)(I)
- 26 U.S.C. § 168(n)(2)(B)(i)(II)
- 26 U.S.C. § 168(n)(2)(B)(i)(III)
- 26 U.S.C. § 168(n)(2)(B)(ii)(I)
- 26 U.S.C. § 168(n)(2)(B)(ii)(II)
- 26 U.S.C. § 168(n)(2)(C)
- 26 U.S.C. § 168(n)(2)(D)
- 26 U.S.C. § 168(n)(2)(F)
- 26 U.S.C. § 168(n)(2)(H)
- 26 U.S.C. § 168(n)(3)
- 26 U.S.C. § 168(n)(4)(A)(i)
- 26 U.S.C. § 168(n)(4)(B)
- 26 U.S.C. § 168(n)(5)
- 26 U.S.C. § 168(n)(5)(A)(i)
- 26 U.S.C. § 168(n)(5)(B)
- 26 U.S.C. § 168(n)(6)(A)(i)
- 26 U.S.C. § 168(n)(7)(A)
- 26 U.S.C. § 168(n)(7)(B)
- 26 U.S.C. § 169(d)(1)
- 26 U.S.C. § 169(d)(1)(C)(i)
- 26 U.S.C. § 169(d)(4)(A)
- 26 U.S.C. § 169(d)(4)(A)(ii)
- 26 U.S.C. § 169(d)(5)
- 26 U.S.C. § 169(d)(5)(B)
- 26 U.S.C. § 169(e)
- 26 U.S.C. § 169(i)
- 26 U.S.C. § 169(j)
- 26 U.S.C. § 170(a)(3)
- 26 U.S.C. § 170(b)(1)(A)(iv)
- 26 U.S.C. § 170(b)(1)(C)(i)
- 26 U.S.C. § 170(b)(1)(C)(ii)
- 26 U.S.C. § 170(b)(1)(C)(iii)
- 26 U.S.C. § 170(b)(1)(C)(iv)
- 26 U.S.C. § 170(b)(1)(D)
- 26 U.S.C. § 170(b)(1)(D)(i)
- 26 U.S.C. § 170(b)(1)(D)(i)(II)
- 26 U.S.C. § 170(b)(1)(D)(ii)
- 26 U.S.C. § 170(b)(1)(E)(iv)(II)
- 26 U.S.C. § 170(b)(2)(B)(i)(II)
- 26 U.S.C. § 170(b)(2)(C)(i)(II)
- 26 U.S.C. § 170(e)(1)
- 26 U.S.C. § 170(e)(1)(A)
- 26 U.S.C. § 170(e)(1)(B)
- 26 U.S.C. § 170(e)(1)(B)(i)
- 26 U.S.C. § 170(e)(1)(B)(i)(II)
- 26 U.S.C. § 170(e)(1)(B)(iii)
- 26 U.S.C. § 170(e)(1)(B)(iv)
- 26 U.S.C. § 170(e)(2)
- 26 U.S.C. § 170(e)(3)(A)
- 26 U.S.C. § 170(e)(3)(A)(i)
- 26 U.S.C. § 170(e)(3)(A)(ii)
- 26 U.S.C. § 170(e)(3)(A)(iii)
- 26 U.S.C. § 170(e)(3)(A)(iv)
- 26 U.S.C. § 170(e)(3)(B)(ii)
- 26 U.S.C. § 170(e)(4)(B)
- 26 U.S.C. § 170(e)(4)(B)(ii)
- 26 U.S.C. § 170(e)(4)(B)(iii)
- 26 U.S.C. § 170(e)(4)(B)(iv)
- 26 U.S.C. § 170(e)(4)(B)(v)
- 26 U.S.C. § 170(e)(4)(B)(vi)
- 26 U.S.C. § 170(e)(4)(B)(vii)
- 26 U.S.C. § 170(e)(4)(C)
- 26 U.S.C. § 170(e)(5)(B)(ii)
- 26 U.S.C. § 170(e)(7)(A)
- 26 U.S.C. § 170(e)(7)(A)(i)
- 26 U.S.C. § 170(e)(7)(A)(ii)
- 26 U.S.C. § 170(e)(7)(B)
- 26 U.S.C. § 170(e)(7)(B)(i)
- 26 U.S.C. § 170(e)(7)(B)(ii)
- 26 U.S.C. § 170(e)(7)(C)
- 26 U.S.C. § 170(e)(7)(C)(i)
- 26 U.S.C. § 170(e)(7)(D)(i)(I)
- 26 U.S.C. § 170(e)(7)(D)(i)(II)
- 26 U.S.C. § 170(e)(7)(D)(ii)(I)
- 26 U.S.C. § 170(f)(11)(A)(i)
- 26 U.S.C. § 170(f)(11)(A)(ii)(I)
- 26 U.S.C. § 170(f)(11)(B)
- 26 U.S.C. § 170(f)(11)(C)
- 26 U.S.C. § 170(f)(11)(D)
- 26 U.S.C. § 170(f)(11)(E)(i)
- 26 U.S.C. § 170(f)(11)(E)(iii)(I)
- 26 U.S.C. § 170(f)(11)(F)
- 26 U.S.C. § 170(f)(12)(B)(iv)(II)
- 26 U.S.C. § 170(f)(12)(E)
- 26 U.S.C. § 170(f)(15)(A)
- 26 U.S.C. § 170(f)(15)(B)
- 26 U.S.C. § 170(f)(16)(C)
- 26 U.S.C. § 170(f)(2)(A)
- 26 U.S.C. § 170(f)(2)(B)
- 26 U.S.C. § 170(f)(2)(C)
- 26 U.S.C. § 170(f)(2)(D)
- 26 U.S.C. § 170(f)(3)(A)
- 26 U.S.C. § 170(f)(3)(B)(ii)
- 26 U.S.C. § 170(f)(4)
- 26 U.S.C. § 170(f)(5)
- 26 U.S.C. § 170(f)(8)(B)(i)
- 26 U.S.C. § 170(f)(8)(B)(ii)
- 26 U.S.C. § 170(g)(2)(B)
- 26 U.S.C. § 170(h)(1)(A)
- 26 U.S.C. § 170(h)(2)
- 26 U.S.C. § 170(h)(2)(C)
- 26 U.S.C. § 170(h)(4)(B)
- 26 U.S.C. § 170(h)(4)(B)(iii)(I)
- 26 U.S.C. § 170(h)(5)(B)(ii)
- 26 U.S.C. § 170(h)(7)(B)(i)
- 26 U.S.C. § 170(h)(7)(C)(i)
- 26 U.S.C. § 170(m)(1)
- 26 U.S.C. § 170(m)(10)(C)
- 26 U.S.C. § 170(m)(10)(D)(ii)
- 26 U.S.C. § 170(m)(2)
- 26 U.S.C. § 170(m)(3)
- 26 U.S.C. § 170(m)(5)
- 26 U.S.C. § 170(m)(6)
- 26 U.S.C. § 170(m)(7)
- 26 U.S.C. § 170(m)(8)
- 26 U.S.C. § 170(m)(8)(B)
- 26 U.S.C. § 170(m)(9)
- 26 U.S.C. § 170(o)(1)(A)
- 26 U.S.C. § 170(o)(1)(B)
- 26 U.S.C. § 170(o)(2)(A)
- 26 U.S.C. § 170(o)(2)(B)
- 26 U.S.C. § 170(o)(3)(A)
- 26 U.S.C. § 170(o)(3)(A)(i)
- 26 U.S.C. § 170(o)(3)(A)(ii)(I)
- 26 U.S.C. § 170(o)(3)(A)(ii)(II)
- 26 U.S.C. § 170(o)(4)(A)
- 26 U.S.C. § 170(o)(4)(B)
- 26 U.S.C. § 171(b)(4)(A)(i)
- 26 U.S.C. § 171(b)(4)(A)(ii)
- 26 U.S.C. § 172(d)(4)(A)(i)
- 26 U.S.C. § 173(a)
- 26 U.S.C. § 174(c)(1)
- 26 U.S.C. § 174(d)
- 26 U.S.C. § 174A(c)(1)
- 26 U.S.C. § 174A(d)(1)
- 26 U.S.C. § 175(c)(1)
- 26 U.S.C. § 175(f)(1)
- 26 U.S.C. § 179(a)
- 26 U.S.C. § 179(b)(2)
- 26 U.S.C. § 179(c)(1)(A)
- 26 U.S.C. § 179(c)(2)
- 26 U.S.C. § 179(d)(1)
- 26 U.S.C. § 179(d)(1)(A)(i)
- 26 U.S.C. § 179(d)(1)(B)(i)
- 26 U.S.C. § 179(d)(1)(B)(ii)
- 26 U.S.C. § 179(d)(10)
- 26 U.S.C. § 179(d)(2)
- 26 U.S.C. § 179(d)(2)(A)
- 26 U.S.C. § 179(d)(2)(B)
- 26 U.S.C. § 179(d)(2)(C)
- 26 U.S.C. § 179(d)(2)(C)(i)
- 26 U.S.C. § 179(d)(2)(C)(ii)
- 26 U.S.C. § 179(d)(3)
- 26 U.S.C. § 179(d)(5)
- 26 U.S.C. § 179(d)(5)(A)
- 26 U.S.C. § 179(d)(5)(B)
- 26 U.S.C. § 179(e)
- 26 U.S.C. § 179(e)(1)
- 26 U.S.C. § 179(e)(2)
- 26 U.S.C. § 179(e)(2)(B)
- 26 U.S.C. § 179B(c)(1)
- 26 U.S.C. § 179B(c)(2)
- 26 U.S.C. § 179C(a)
- 26 U.S.C. § 179C(c)(1)
- 26 U.S.C. § 179C(c)(1)(F)(iii)
- 26 U.S.C. § 179C(c)(2)
- 26 U.S.C. § 179C(c)(2)(B)
- 26 U.S.C. § 179C(f)
- 26 U.S.C. § 179D(a)
- 26 U.S.C. § 179D(b)(3)(A)
- 26 U.S.C. § 179D(b)(3)(B)
- 26 U.S.C. § 179D(b)(3)(B)(i)
- 26 U.S.C. § 179D(b)(3)(B)(ii)
- 26 U.S.C. § 179D(b)(4)(A)
- 26 U.S.C. § 179D(c)(1)
- 26 U.S.C. § 179D(c)(2)
- 26 U.S.C. § 179D(c)(2)(B)
- 26 U.S.C. § 179D(d)(1)
- 26 U.S.C. § 179D(d)(2)(B)(ii)
- 26 U.S.C. § 179D(d)(3)(A)
- 26 U.S.C. § 179D(e)
- 26 U.S.C. § 179D(f)(1)(B)
- 26 U.S.C. § 179D(f)(2)(A)
- 26 U.S.C. § 179D(f)(2)(B)
- 26 U.S.C. § 179D(f)(2)(C)
- 26 U.S.C. § 179D(f)(3)
- 26 U.S.C. § 179D(f)(8)(A)
- 26 U.S.C. § 179D(i)
- 26 U.S.C. § 179E(a)
- 26 U.S.C. § 179E(b)(1)
- 26 U.S.C. § 179E(c)
- 26 U.S.C. § 179E(d)
- 26 U.S.C. § 179E(e)
- 26 U.S.C. § 179E(g)
- 26 U.S.C. § 181(d)(2)(A)
- 26 U.S.C. § 186(b)(3)
- 26 U.S.C. § 194(a)
- 26 U.S.C. § 194(b)(1)(A)
- 26 U.S.C. § 194(b)(1)(B)
- 26 U.S.C. § 194(c)(1)
- 26 U.S.C. § 194(c)(2)
- 26 U.S.C. § 194(d)
- 26 U.S.C. § 196(c)(1)
- 26 U.S.C. § 197(e)(4)(A)
- 26 U.S.C. § 197(e)(4)(B)
- 26 U.S.C. § 197(e)(5)(A)
- 26 U.S.C. § 197(e)(6)
- 26 U.S.C. § 197(f)(10)
- 26 U.S.C. § 197(f)(6)
- 26 U.S.C. § 197(f)(7)
- 26 U.S.C. § 197(f)(8)
- 26 U.S.C. § 197(f)(9)(A)
- 26 U.S.C. § 197(f)(9)(D)
- 26 U.S.C. § 197(f)(9)(E)
- 26 U.S.C. § 198(b)(2)
- 26 U.S.C. § 198(c)(1)(A)
- 26 U.S.C. § 198(e)
- 26 U.S.C. § 198(e)(2)
- 26 U.S.C. § 199A(b)(2)(B)(ii)
- 26 U.S.C. § 199A(b)(6)(A)
- 26 U.S.C. § 199A(b)(6)(B)
- 26 U.S.C. § 199A(b)(6)(B)(ii)
- 26 U.S.C. § 199A(d)(3)(A)(ii)
- 26 U.S.C. § 199A(e)(4)(B)
- 26 U.S.C. § 199A(f)(1)(A)
- 26 U.S.C. § 199A(f)(1)(A)(iii)
- 26 U.S.C. § 199A(f)(1)(B)
- 26 U.S.C. § 199A(g)(3)(C)(i)
- 26 U.S.C. § 199A(g)(3)(C)(ii)
- 26 U.S.C. § 199A(g)(3)(D)(ii)(I)
- 26 U.S.C. § 199A(h)(1)
- 26 U.S.C. § 199A(h)(2)
- 26 U.S.C. § 212(2)
- 26 U.S.C. § 216(b)(1)(D)(ii)
- 26 U.S.C. § 216(b)(1)(D)(iii)
- 26 U.S.C. § 216(c)(1)
- 26 U.S.C. § 219(f)(2)
- 26 U.S.C. § 220(b)(4)(C)
- 26 U.S.C. § 220(c)(3)(A)(iii)
- 26 U.S.C. § 220(d)(1)(D)
- 26 U.S.C. § 220(d)(4)(D)
- 26 U.S.C. § 223(c)(3)(A)(iii)
- 26 U.S.C. § 223(d)(1)(D)
- 26 U.S.C. § 223(d)(4)(D)
- 26 U.S.C. § 246(c)(1)(B)
- 26 U.S.C. § 246(c)(4)(C)
- 26 U.S.C. § 247(b)(2)(A)
- 26 U.S.C. § 247(b)(2)(B)
- 26 U.S.C. § 247(f)(2)
- 26 U.S.C. § 247(f)(4)
- 26 U.S.C. § 247(f)(5)(A)
- 26 U.S.C. § 247(f)(5)(B)
- 26 U.S.C. § 247(g)(1)
- 26 U.S.C. § 247(g)(2)
- 26 U.S.C. § 247(g)(3)(A)
- 26 U.S.C. § 247(g)(3)(C)(i)
- 26 U.S.C. § 247(g)(3)(C)(ii)
- 26 U.S.C. § 250(b)(1)(A)
- 26 U.S.C. § 250(b)(1)(B)
- 26 U.S.C. § 250(b)(2)(B)(i)
- 26 U.S.C. § 250(b)(2)(C)
- 26 U.S.C. § 250(b)(2)(C)(i)
- 26 U.S.C. § 250(b)(2)(C)(i)(I)
- 26 U.S.C. § 250(b)(2)(C)(i)(II)
- 26 U.S.C. § 250(b)(3)(A)(i)(VII)(aa)
- 26 U.S.C. § 250(b)(3)(A)(i)(VII)(bb)
- 26 U.S.C. § 263(a)(1)
- 26 U.S.C. § 263(a)(2)
- 26 U.S.C. § 263(g)(1)
- 26 U.S.C. § 263(g)(2)
- 26 U.S.C. § 263(g)(2)(A)(i)
- 26 U.S.C. § 263(g)(2)(A)(ii)
- 26 U.S.C. § 263(g)(2)(B)(i)
- 26 U.S.C. § 263(g)(2)(B)(ii)
- 26 U.S.C. § 263(g)(2)(B)(iii)
- 26 U.S.C. § 263(g)(2)(B)(iv)
- 26 U.S.C. § 263(h)(4)(B)
- 26 U.S.C. § 263A(a)(1)
- 26 U.S.C. § 263A(a)(1)(A)
- 26 U.S.C. § 263A(a)(1)(B)
- 26 U.S.C. § 263A(a)(2)
- 26 U.S.C. § 263A(a)(2)(A)
- 26 U.S.C. § 263A(a)(2)(B)
- 26 U.S.C. § 263A(b)
- 26 U.S.C. § 263A(b)(1)
- 26 U.S.C. § 263A(b)(2)
- 26 U.S.C. § 263A(c)(1)
- 26 U.S.C. § 263A(c)(4)
- 26 U.S.C. § 263A(c)(5)(B)
- 26 U.S.C. § 263A(e)(1)(A)(i)
- 26 U.S.C. § 263A(e)(1)(A)(ii)
- 26 U.S.C. § 263A(e)(2)(A)
- 26 U.S.C. § 263A(f)(1)(B)
- 26 U.S.C. § 263A(f)(2)(A)
- 26 U.S.C. § 263A(f)(2)(A)(i)
- 26 U.S.C. § 263A(f)(2)(A)(ii)
- 26 U.S.C. § 263A(f)(3)
- 26 U.S.C. § 263A(f)(5)(A)
- 26 U.S.C. § 263A(f)(5)(A)(i)
- 26 U.S.C. § 263A(f)(5)(A)(ii)
- 26 U.S.C. § 263A(f)(5)(B)
- 26 U.S.C. § 263A(f)(5)(B)(i)
- 26 U.S.C. § 263A(f)(5)(B)(ii)
- 26 U.S.C. § 263A(f)(5)(C)
- 26 U.S.C. § 263A(g)(2)
- 26 U.S.C. § 263A(j)(2)
- 26 U.S.C. § 264(f)(6)(B)
- 26 U.S.C. § 265(a)(5)(A)(i)
- 26 U.S.C. § 265(a)(6)
- 26 U.S.C. § 265(b)(6)(B)
- 26 U.S.C. § 266
- 26 U.S.C. § 267(a)(1)
- 26 U.S.C. § 267(d)(1)
- 26 U.S.C. § 267(d)(1)(A)
- 26 U.S.C. § 267(d)(1)(B)
- 26 U.S.C. § 267(e)(5)(D)(i)
- 26 U.S.C. § 267(e)(5)(D)(ii)
- 26 U.S.C. § 267(f)(2)
- 26 U.S.C. § 267(f)(2)(B)
- 26 U.S.C. § 267(f)(3)(B)
- 26 U.S.C. § 267(f)(3)(B)(i)
- 26 U.S.C. § 267(f)(3)(B)(iii)
- 26 U.S.C. § 267(g)
- 26 U.S.C. § 269(a)(2)
- 26 U.S.C. § 269(c)(2)
- 26 U.S.C. § 274(d)(3)
- 26 U.S.C. § 274(j)(3)(A)(i)
- 26 U.S.C. § 274(j)(3)(A)(ii)
- 26 U.S.C. § 274(j)(3)(A)(ii)(I)
- 26 U.S.C. § 275(a)(5)
- 26 U.S.C. § 279(c)(3)(A)(ii)
- 26 U.S.C. § 280A(f)(1)(A)
- 26 U.S.C. § 280F(a)(1)(B)(iii)
- 26 U.S.C. § 280F(a)(2)(B)
- 26 U.S.C. § 280F(b)(1)
- 26 U.S.C. § 280F(b)(2)(A)(i)
- 26 U.S.C. § 280F(b)(2)(A)(ii)
- 26 U.S.C. § 280F(b)(2)(B)(i)
- 26 U.S.C. § 280F(b)(2)(B)(ii)
- 26 U.S.C. § 280F(b)(3)
- 26 U.S.C. § 280F(c)(1)
- 26 U.S.C. § 280F(c)(2)
- 26 U.S.C. § 280F(d)(1)
- 26 U.S.C. § 280F(d)(10)
- 26 U.S.C. § 280F(d)(2)
- 26 U.S.C. § 280F(d)(3)(A)
- 26 U.S.C. § 280F(d)(4)(A)
- 26 U.S.C. § 280F(d)(4)(A)(ii)
- 26 U.S.C. § 280F(d)(4)(A)(iii)
- 26 U.S.C. § 280F(d)(4)(A)(iv)
- 26 U.S.C. § 280F(d)(4)(B)
- 26 U.S.C. § 280F(d)(5)(B)(ii)
- 26 U.S.C. § 280F(d)(6)(A)
- 26 U.S.C. § 280F(d)(6)(C)(i)(I)
- 26 U.S.C. § 280F(d)(6)(C)(i)(II)
- 26 U.S.C. § 280F(d)(6)(C)(i)(III)
- 26 U.S.C. § 280F(d)(8)
- 26 U.S.C. § 280F(e)
- 26 U.S.C. § 280G(d)(3)
- 26 U.S.C. § 280H(f)(1)(A)
- 26 U.S.C. § 291(a)(1)
- 26 U.S.C. § 291(a)(1)(A)
- 26 U.S.C. § 291(a)(2)
- 26 U.S.C. § 291(a)(2)(B)
- 26 U.S.C. § 291(b)(5)
- 26 U.S.C. § 291(c)(1)
- 26 U.S.C. § 291(c)(2)
- 26 U.S.C. § 291(d)
- 26 U.S.C. § 291(e)(2)
- 26 U.S.C. § 301(a)
- 26 U.S.C. § 301(b)(1)
- 26 U.S.C. § 301(b)(2)(B)
- 26 U.S.C. § 301(c)(3)(A)
- 26 U.S.C. § 301(d)
- 26 U.S.C. § 303(b)(2)(B)
- 26 U.S.C. § 304(a)(1)
- 26 U.S.C. § 304(a)(1)(B)
- 26 U.S.C. § 304(a)(2)
- 26 U.S.C. § 304(a)(2)(A)
- 26 U.S.C. § 304(b)(2)
- 26 U.S.C. § 304(b)(3)(A)
- 26 U.S.C. § 304(b)(3)(C)(iii)
- 26 U.S.C. § 305(b)(1)(B)
- 26 U.S.C. § 305(b)(2)(A)
- 26 U.S.C. § 306(e)(2)
- 26 U.S.C. § 311(a)(2)
- 26 U.S.C. § 311(b)(1)
- 26 U.S.C. § 311(b)(1)(A)
- 26 U.S.C. § 311(b)(1)(B)
- 26 U.S.C. § 311(b)(3)
- 26 U.S.C. § 312(a)(3)
- 26 U.S.C. § 312(b)
- 26 U.S.C. § 312(c)(1)
- 26 U.S.C. § 312(d)(1)
- 26 U.S.C. § 312(d)(1)(A)
- 26 U.S.C. § 312(f)(1)
- 26 U.S.C. § 312(f)(1)(A)
- 26 U.S.C. § 312(f)(2)(B)
- 26 U.S.C. § 312(g)(1)
- 26 U.S.C. § 312(g)(2)
- 26 U.S.C. § 312(i)
- 26 U.S.C. § 312(i)(2)
- 26 U.S.C. § 312(k)(3)(A)
- 26 U.S.C. § 312(k)(3)(B)(ii)
- 26 U.S.C. § 312(n)(1)(A)(ii)
- 26 U.S.C. § 312(n)(1)(B)
- 26 U.S.C. § 312(n)(1)(B)(i)
- 26 U.S.C. § 312(n)(1)(B)(ii)
- 26 U.S.C. § 312(n)(4)(C)(ii)
- 26 U.S.C. § 318(a)(3)(B)(i)
- 26 U.S.C. § 331(b)
- 26 U.S.C. § 332(a)
- 26 U.S.C. § 332(b)
- 26 U.S.C. § 332(b)(1)
- 26 U.S.C. § 332(b)(2)
- 26 U.S.C. § 332(b)(3)
- 26 U.S.C. § 334(a)
- 26 U.S.C. § 334(b)(1)
- 26 U.S.C. § 334(b)(1)(A)
- 26 U.S.C. § 334(b)(1)(B)
- 26 U.S.C. § 336(a)
- 26 U.S.C. § 336(b)
- 26 U.S.C. § 336(d)(1)(A)
- 26 U.S.C. § 336(d)(1)(A)(ii)
- 26 U.S.C. § 336(d)(1)(B)
- 26 U.S.C. § 336(d)(2)(A)
- 26 U.S.C. § 336(d)(2)(A)(i)
- 26 U.S.C. § 336(d)(2)(A)(ii)
- 26 U.S.C. § 336(d)(2)(B)
- 26 U.S.C. § 336(d)(2)(B)(i)
- 26 U.S.C. § 336(d)(2)(B)(i)(I)
- 26 U.S.C. § 336(d)(2)(B)(i)(II)
- 26 U.S.C. § 336(d)(2)(B)(ii)
- 26 U.S.C. § 337(a)
- 26 U.S.C. § 337(b)(1)
- 26 U.S.C. § 337(b)(2)(B)(i)
- 26 U.S.C. § 337(b)(2)(B)(ii)
- 26 U.S.C. § 338(e)(2)(B)
- 26 U.S.C. § 338(h)(3)(A)(i)
- 26 U.S.C. § 351(a)
- 26 U.S.C. § 351(b)
- 26 U.S.C. § 351(b)(1)(B)
- 26 U.S.C. § 351(c)(2)
- 26 U.S.C. § 351(d)
- 26 U.S.C. § 351(e)(1)
- 26 U.S.C. § 351(e)(2)
- 26 U.S.C. § 351(f)(1)
- 26 U.S.C. § 351(g)(1)
- 26 U.S.C. § 351(g)(1)(B)(ii)
- 26 U.S.C. § 351(h)(2)
- 26 U.S.C. § 354(a)(2)(B)
- 26 U.S.C. § 354(a)(3)(A)
- 26 U.S.C. § 354(b)(1)(B)
- 26 U.S.C. § 355(a)(3)(B)
- 26 U.S.C. § 355(a)(3)(C)
- 26 U.S.C. § 355(a)(4)(A)
- 26 U.S.C. § 355(c)(2)(A)
- 26 U.S.C. § 355(c)(2)(A)(i)
- 26 U.S.C. § 355(c)(2)(A)(ii)
- 26 U.S.C. § 355(c)(2)(B)
- 26 U.S.C. § 355(c)(2)(C)
- 26 U.S.C. § 355(d)(1)
- 26 U.S.C. § 355(d)(5)(A)(i)
- 26 U.S.C. § 355(d)(5)(A)(ii)
- 26 U.S.C. § 355(d)(5)(B)
- 26 U.S.C. § 355(d)(5)(C)
- 26 U.S.C. § 355(d)(5)(C)(i)
- 26 U.S.C. § 355(d)(5)(C)(ii)
- 26 U.S.C. § 355(e)(1)
- 26 U.S.C. § 356(a)(1)
- 26 U.S.C. § 356(a)(1)(B)
- 26 U.S.C. § 356(a)(2)
- 26 U.S.C. § 356(b)
- 26 U.S.C. § 356(b)(2)
- 26 U.S.C. § 356(c)(2)
- 26 U.S.C. § 356(d)(1)
- 26 U.S.C. § 356(d)(2)(A)
- 26 U.S.C. § 356(d)(2)(B)
- 26 U.S.C. § 356(d)(2)(C)
- 26 U.S.C. § 356(e)(1)
- 26 U.S.C. § 356(e)(2)
- 26 U.S.C. § 356(f)
- 26 U.S.C. § 357(a)
- 26 U.S.C. § 357(a)(1)
- 26 U.S.C. § 357(c)(1)
- 26 U.S.C. § 357(c)(3)(B)
- 26 U.S.C. § 358(a)(1)
- 26 U.S.C. § 358(a)(1)(A)(i)
- 26 U.S.C. § 358(a)(2)
- 26 U.S.C. § 358(b)(1)
- 26 U.S.C. § 358(b)(2)
- 26 U.S.C. § 358(e)
- 26 U.S.C. § 358(f)
- 26 U.S.C. § 358(h)(1)
- 26 U.S.C. § 361(a)
- 26 U.S.C. § 361(b)(1)
- 26 U.S.C. § 361(b)(1)(A)
- 26 U.S.C. § 361(b)(1)(B)
- 26 U.S.C. § 361(b)(2)
- 26 U.S.C. § 361(b)(3)
- 26 U.S.C. § 361(c)(1)
- 26 U.S.C. § 361(c)(2)(A)
- 26 U.S.C. § 361(c)(2)(A)(i)
- 26 U.S.C. § 361(c)(2)(A)(ii)
- 26 U.S.C. § 361(c)(2)(B)
- 26 U.S.C. § 361(c)(2)(C)
- 26 U.S.C. § 361(c)(3)
- 26 U.S.C. § 362(a)
- 26 U.S.C. § 362(a)(1)
- 26 U.S.C. § 362(b)
- 26 U.S.C. § 362(c)(1)
- 26 U.S.C. § 362(c)(2)
- 26 U.S.C. § 362(d)(1)
- 26 U.S.C. § 362(e)(1)(A)
- 26 U.S.C. § 362(e)(1)(B)
- 26 U.S.C. § 362(e)(1)(B)(i)
- 26 U.S.C. § 362(e)(1)(B)(ii)
- 26 U.S.C. § 362(e)(1)(C)
- 26 U.S.C. § 362(e)(2)(A)
- 26 U.S.C. § 362(e)(2)(A)(i)
- 26 U.S.C. § 362(e)(2)(A)(ii)
- 26 U.S.C. § 362(e)(2)(B)
- 26 U.S.C. § 362(e)(2)(C)(i)(II)
- 26 U.S.C. § 367(a)(1)
- 26 U.S.C. § 367(a)(5)
- 26 U.S.C. § 367(b)(1)
- 26 U.S.C. § 367(c)(2)
- 26 U.S.C. § 367(d)(1)
- 26 U.S.C. § 367(d)(1)(A)
- 26 U.S.C. § 367(d)(2)(A)
- 26 U.S.C. § 367(d)(2)(A)(i)
- 26 U.S.C. § 367(d)(2)(A)(ii)(I)
- 26 U.S.C. § 367(d)(2)(B)
- 26 U.S.C. § 367(d)(2)(D)(i)
- 26 U.S.C. § 367(d)(3)
- 26 U.S.C. § 367(d)(4)
- 26 U.S.C. § 367(d)(4)(G)
- 26 U.S.C. § 367(f)
- 26 U.S.C. § 367(f)(1)
- 26 U.S.C. § 367(f)(2)
- 26 U.S.C. § 368(a)(1)(C)
- 26 U.S.C. § 368(a)(2)(B)
- 26 U.S.C. § 368(a)(2)(B)(i)
- 26 U.S.C. § 368(a)(2)(B)(ii)
- 26 U.S.C. § 368(a)(2)(B)(iii)
- 26 U.S.C. § 368(a)(2)(D)
- 26 U.S.C. § 368(a)(2)(E)(i)
- 26 U.S.C. § 368(a)(2)(F)(vi)
- 26 U.S.C. § 368(a)(2)(G)(i)
- 26 U.S.C. § 368(b)
- 26 U.S.C. § 368(b)(2)
- 26 U.S.C. § 381(b)(2)
- 26 U.S.C. § 381(b)(3)
- 26 U.S.C. § 381(c)(16)
- 26 U.S.C. § 381(c)(6)
- 26 U.S.C. § 382(h)(9)
- 26 U.S.C. § 382(l)(3)(B)(i)(I)
- 26 U.S.C. § 382(l)(3)(B)(i)(II)
- 26 U.S.C. § 382(l)(3)(B)(i)(III)
- 26 U.S.C. § 384(f)(2)
- 26 U.S.C. § 401(c)(2)(C)
- 26 U.S.C. § 401(f)
- 26 U.S.C. § 402(b)(1)
- 26 U.S.C. § 402(c)(1)(B)
- 26 U.S.C. § 402(c)(1)(C)
- 26 U.S.C. § 402(c)(3)(A)
- 26 U.S.C. § 402(c)(6)(A)
- 26 U.S.C. § 402(c)(6)(B)
- 26 U.S.C. § 402(c)(6)(C)
- 26 U.S.C. § 402(c)(6)(C)(i)
- 26 U.S.C. § 402(c)(6)(C)(ii)
- 26 U.S.C. § 402(e)(4)(D)(iii)
- 26 U.S.C. § 402(g)(5)
- 26 U.S.C. § 403(a)(4)(A)(ii)
- 26 U.S.C. § 403(a)(4)(A)(iii)
- 26 U.S.C. § 403(b)(8)(A)(ii)
- 26 U.S.C. § 403(b)(8)(A)(iii)
- 26 U.S.C. § 403(c)
- 26 U.S.C. § 408(a)(5)
- 26 U.S.C. § 408(d)(3)(A)(i)
- 26 U.S.C. § 408(d)(3)(A)(ii)
- 26 U.S.C. § 408(g)
- 26 U.S.C. § 408(m)(2)(F)
- 26 U.S.C. § 409A(a)(2)(B)(ii)(I)
- 26 U.S.C. § 409A(b)(1)
- 26 U.S.C. § 409A(b)(2)
- 26 U.S.C. § 409A(b)(3)(A)
- 26 U.S.C. § 409A(b)(4)
- 26 U.S.C. § 414(b)(2)(A)
- 26 U.S.C. § 414(m)(6)(B)(i)
- 26 U.S.C. § 414(m)(6)(B)(ii)(I)
- 26 U.S.C. § 414(p)(1)(B)
- 26 U.S.C. § 414(p)(1)(B)(i)
- 26 U.S.C. § 414(p)(1)(B)(ii)
- 26 U.S.C. § 415(c)(7)(C)
- 26 U.S.C. § 419(c)(3)(C)(ii)
- 26 U.S.C. § 422(c)(4)
- 26 U.S.C. § 422(c)(4)(B)
- 26 U.S.C. § 424(a)
- 26 U.S.C. § 424(c)(4)(B)
- 26 U.S.C. § 430(k)(1)
- 26 U.S.C. § 433(g)(1)
- 26 U.S.C. § 448(d)(4)(A)
- 26 U.S.C. § 451(c)(4)(B)(vi)
- 26 U.S.C. § 451(k)(1)(A)(i)
- 26 U.S.C. § 451(k)(5)(A)
- 26 U.S.C. § 451(k)(5)(C)
- 26 U.S.C. § 451(k)(7)
- 26 U.S.C. § 451(k)(8)(A)
- 26 U.S.C. § 451(k)(9)
- 26 U.S.C. § 453(b)(1)
- 26 U.S.C. § 453(b)(2)(B)
- 26 U.S.C. § 453(e)(1)(A)
- 26 U.S.C. § 453(e)(1)(B)
- 26 U.S.C. § 453(e)(2)(B)
- 26 U.S.C. § 453(e)(2)(B)(i)
- 26 U.S.C. § 453(e)(2)(B)(ii)
- 26 U.S.C. § 453(e)(3)(A)(i)
- 26 U.S.C. § 453(e)(4)
- 26 U.S.C. § 453(e)(6)(C)(ii)
- 26 U.S.C. § 453(e)(8)
- 26 U.S.C. § 453(f)(1)(A)
- 26 U.S.C. § 453(f)(1)(B)
- 26 U.S.C. § 453(f)(3)
- 26 U.S.C. § 453(f)(6)(A)
- 26 U.S.C. § 453(f)(6)(C)
- 26 U.S.C. § 453(f)(7)
- 26 U.S.C. § 453(g)(1)
- 26 U.S.C. § 453(g)(1)(C)
- 26 U.S.C. § 453(h)(1)(B)
- 26 U.S.C. § 453(h)(1)(B)(ii)
- 26 U.S.C. § 453(h)(1)(B)(iii)
- 26 U.S.C. § 453(h)(1)(C)
- 26 U.S.C. § 453(h)(1)(D)
- 26 U.S.C. § 453(h)(2)
- 26 U.S.C. § 453(h)(2)(B)
- 26 U.S.C. § 453(i)(1)
- 26 U.S.C. § 453(k)(1)
- 26 U.S.C. § 453(k)(2)(B)
- 26 U.S.C. § 453(l)(1)(A)
- 26 U.S.C. § 453(l)(1)(B)
- 26 U.S.C. § 453(l)(2)(A)
- 26 U.S.C. § 453(l)(2)(B)
- 26 U.S.C. § 453(l)(2)(B)(ii)(I)
- 26 U.S.C. § 453(l)(2)(C)
- 26 U.S.C. § 453A(b)(1)
- 26 U.S.C. § 453A(b)(3)(B)
- 26 U.S.C. § 453B(a)
- 26 U.S.C. § 457(b)(6)
- 26 U.S.C. § 457(b)(6)(B)
- 26 U.S.C. § 457(b)(6)(C)
- 26 U.S.C. § 457(e)(16)(A)(ii)
- 26 U.S.C. § 457(e)(16)(A)(iii)
- 26 U.S.C. § 457(e)(7)
- 26 U.S.C. § 457(e)(8)
- 26 U.S.C. § 457(f)(2)(C)
- 26 U.S.C. § 460(c)(3)(A)
- 26 U.S.C. § 460(c)(3)(C)
- 26 U.S.C. § 460(c)(6)(A)
- 26 U.S.C. § 460(c)(6)(B)
- 26 U.S.C. § 460(e)(3)
- 26 U.S.C. § 460(e)(4)(A)(ii)
- 26 U.S.C. § 460(f)(1)
- 26 U.S.C. § 460(f)(2)
- 26 U.S.C. § 461(c)(1)
- 26 U.S.C. § 461(c)(2)(A)
- 26 U.S.C. § 461(f)(2)
- 26 U.S.C. § 461(h)(2)(A)(ii)
- 26 U.S.C. § 461(h)(2)(A)(iii)
- 26 U.S.C. § 461(h)(2)(B)
- 26 U.S.C. § 465(b)(1)(A)
- 26 U.S.C. § 465(b)(2)
- 26 U.S.C. § 465(b)(2)(B)
- 26 U.S.C. § 465(b)(6)(A)
- 26 U.S.C. § 465(b)(6)(B)(i)
- 26 U.S.C. § 465(b)(6)(E)(i)
- 26 U.S.C. § 465(b)(6)(E)(ii)
- 26 U.S.C. § 465(c)(1)(C)
- 26 U.S.C. § 465(c)(2)(A)(ii)
- 26 U.S.C. § 465(c)(2)(A)(iv)
- 26 U.S.C. § 465(c)(2)(A)(v)
- 26 U.S.C. § 465(c)(2)(B)(i)
- 26 U.S.C. § 465(c)(6)(A)(i)
- 26 U.S.C. § 465(c)(6)(B)
- 26 U.S.C. § 465(c)(7)(D)
- 26 U.S.C. § 465(c)(7)(D)(ii)(III)
- 26 U.S.C. § 465(c)(7)(E)(ii)(II)
- 26 U.S.C. § 465(c)(7)(E)(iii)(I)
- 26 U.S.C. § 467(b)(4)(A)
- 26 U.S.C. § 467(c)(1)(A)
- 26 U.S.C. § 467(c)(2)(B)
- 26 U.S.C. § 467(c)(5)(B)
- 26 U.S.C. § 467(d)(1)
- 26 U.S.C. § 467(d)(1)(A)
- 26 U.S.C. § 467(d)(2)
- 26 U.S.C. § 467(d)(2)(A)
- 26 U.S.C. § 467(d)(2)(B)
- 26 U.S.C. § 467(e)(2)
- 26 U.S.C. § 467(e)(3)(A)
- 26 U.S.C. § 467(e)(3)(B)
- 26 U.S.C. § 467(f)
- 26 U.S.C. § 468(a)(1)
- 26 U.S.C. § 468(a)(1)(A)
- 26 U.S.C. § 468(a)(1)(B)
- 26 U.S.C. § 468(a)(2)(C)
- 26 U.S.C. § 468(a)(4)(A)(ii)
- 26 U.S.C. § 468(a)(4)(B)(ii)
- 26 U.S.C. § 468(a)(5)(B)
- 26 U.S.C. § 468(b)
- 26 U.S.C. § 468(c)(1)(A)
- 26 U.S.C. § 468(c)(2)
- 26 U.S.C. § 468(d)(2)(B)(ii)
- 26 U.S.C. § 468(d)(3)
- 26 U.S.C. § 468(d)(4)
- 26 U.S.C. § 468A(f)(2)(D)(ii)
- 26 U.S.C. § 468B(b)(3)(B)
- 26 U.S.C. § 468B(b)(3)(C)
- 26 U.S.C. § 468B(d)(1)
- 26 U.S.C. § 468B(d)(2)(D)
- 26 U.S.C. § 469(c)(3)(A)
- 26 U.S.C. § 469(c)(3)(B)
- 26 U.S.C. § 469(c)(7)(B)(i)
- 26 U.S.C. § 469(c)(7)(B)(ii)
- 26 U.S.C. § 469(c)(7)(C)
- 26 U.S.C. § 469(c)(7)(D)(i)
- 26 U.S.C. § 469(c)(7)(D)(ii)
- 26 U.S.C. § 469(e)(1)(A)
- 26 U.S.C. § 469(e)(1)(A)(ii)
- 26 U.S.C. § 469(g)(2)(A)(i)
- 26 U.S.C. § 469(g)(2)(A)(ii)
- 26 U.S.C. § 469(h)(3)
- 26 U.S.C. § 469(j)(8)
- 26 U.S.C. § 469(j)(9)
- 26 U.S.C. § 470(b)
- 26 U.S.C. § 470(c)(1)(A)(i)
- 26 U.S.C. § 470(c)(1)(A)(ii)
- 26 U.S.C. § 470(c)(1)(B)
- 26 U.S.C. § 470(c)(2)(A)
- 26 U.S.C. § 470(c)(2)(A)(ii)
- 26 U.S.C. § 470(c)(2)(B)
- 26 U.S.C. § 470(d)
- 26 U.S.C. § 470(d)(1)(A)
- 26 U.S.C. § 470(d)(1)(C)(i)
- 26 U.S.C. § 470(d)(1)(C)(iii)
- 26 U.S.C. § 470(d)(2)(A)
- 26 U.S.C. § 470(d)(2)(A)(i)(I)
- 26 U.S.C. § 470(d)(2)(A)(ii)
- 26 U.S.C. § 470(d)(2)(B)
- 26 U.S.C. § 470(d)(3)(A)
- 26 U.S.C. § 470(d)(3)(A)(i)
- 26 U.S.C. § 470(d)(3)(A)(ii)
- 26 U.S.C. § 470(d)(4)
- 26 U.S.C. § 470(d)(4)(A)
- 26 U.S.C. § 470(d)(4)(B)
- 26 U.S.C. § 470(e)(1)(A)
- 26 U.S.C. § 470(e)(1)(A)(i)
- 26 U.S.C. § 470(e)(1)(A)(ii)
- 26 U.S.C. § 470(e)(1)(B)
- 26 U.S.C. § 470(e)(1)(B)(i)
- 26 U.S.C. § 470(e)(1)(B)(ii)
- 26 U.S.C. § 470(e)(2)
- 26 U.S.C. § 470(e)(4)(A)(i)
- 26 U.S.C. § 470(e)(4)(A)(ii)
- 26 U.S.C. § 470(e)(4)(B)
- 26 U.S.C. § 470(e)(4)(B)(i)
- 26 U.S.C. § 470(f)(3)
- 26 U.S.C. § 470(g)(1)
- 26 U.S.C. § 471(d)
- 26 U.S.C. § 482
- 26 U.S.C. § 483(a)(1)
- 26 U.S.C. § 483(b)
- 26 U.S.C. § 483(c)(1)
- 26 U.S.C. § 483(c)(2)
- 26 U.S.C. § 483(d)(2)
- 26 U.S.C. § 483(d)(3)
- 26 U.S.C. § 483(d)(4)
- 26 U.S.C. § 483(f)(1)
- 26 U.S.C. § 483(f)(2)
- 26 U.S.C. § 501(c)(12)(G)
- 26 U.S.C. § 501(c)(2)
- 26 U.S.C. § 501(c)(25)(A)
- 26 U.S.C. § 501(c)(25)(A)(iii)(I)
- 26 U.S.C. § 501(c)(25)(A)(iii)(II)
- 26 U.S.C. § 501(c)(25)(F)
- 26 U.S.C. § 501(c)(25)(G)(i)
- 26 U.S.C. § 501(m)(3)(C)
- 26 U.S.C. § 501(m)(5)(B)
- 26 U.S.C. § 503(b)(4)
- 26 U.S.C. § 503(b)(5)
- 26 U.S.C. § 509(d)
- 26 U.S.C. § 512(a)(3)(D)
- 26 U.S.C. § 512(b)(16)(A)
- 26 U.S.C. § 512(b)(16)(A)(i)
- 26 U.S.C. § 512(b)(16)(A)(ii)
- 26 U.S.C. § 512(b)(16)(A)(iii)(I)
- 26 U.S.C. § 512(b)(16)(A)(iii)(II)
- 26 U.S.C. § 512(b)(16)(A)(iv)
- 26 U.S.C. § 512(b)(16)(B)
- 26 U.S.C. § 512(b)(19)(A)
- 26 U.S.C. § 512(b)(19)(B)(i)
- 26 U.S.C. § 512(b)(19)(B)(i)(I)
- 26 U.S.C. § 512(b)(19)(B)(i)(II)
- 26 U.S.C. § 512(b)(19)(B)(ii)(I)
- 26 U.S.C. § 512(b)(19)(B)(ii)(II)
- 26 U.S.C. § 512(b)(19)(C)(i)
- 26 U.S.C. § 512(b)(19)(C)(ii)
- 26 U.S.C. § 512(b)(19)(D)(i)
- 26 U.S.C. § 512(b)(19)(D)(i)(I)
- 26 U.S.C. § 512(b)(19)(D)(i)(II)
- 26 U.S.C. § 512(b)(19)(D)(ii)(I)
- 26 U.S.C. § 512(b)(19)(D)(ii)(II)
- 26 U.S.C. § 512(b)(19)(D)(ii)(III)
- 26 U.S.C. § 512(b)(19)(D)(ii)(IV)
- 26 U.S.C. § 512(b)(19)(E)(i)
- 26 U.S.C. § 512(b)(19)(E)(i)(I)
- 26 U.S.C. § 512(b)(19)(E)(i)(II)
- 26 U.S.C. § 512(b)(19)(E)(i)(III)
- 26 U.S.C. § 512(b)(19)(E)(ii)(I)
- 26 U.S.C. § 512(b)(19)(E)(ii)(III)
- 26 U.S.C. § 512(b)(19)(F)
- 26 U.S.C. § 512(b)(19)(G)(i)
- 26 U.S.C. § 512(b)(19)(G)(iii)
- 26 U.S.C. § 512(b)(19)(H)(i)
- 26 U.S.C. § 512(b)(19)(H)(iii)
- 26 U.S.C. § 512(b)(19)(I)
- 26 U.S.C. § 512(b)(19)(K)
- 26 U.S.C. § 512(b)(2)
- 26 U.S.C. § 512(b)(3)(A)(i)
- 26 U.S.C. § 512(b)(3)(A)(ii)
- 26 U.S.C. § 512(b)(3)(B)(i)
- 26 U.S.C. § 512(b)(3)(B)(ii)
- 26 U.S.C. § 512(b)(4)
- 26 U.S.C. § 512(b)(5)
- 26 U.S.C. § 512(b)(5)(A)
- 26 U.S.C. § 512(b)(5)(B)
- 26 U.S.C. § 513(f)(2)(A)(iii)
- 26 U.S.C. § 514(a)(1)
- 26 U.S.C. § 514(a)(2)
- 26 U.S.C. § 514(a)(3)
- 26 U.S.C. § 514(b)(1)
- 26 U.S.C. § 514(b)(1)(A)(i)
- 26 U.S.C. § 514(b)(1)(B)
- 26 U.S.C. § 514(b)(1)(C)
- 26 U.S.C. § 514(b)(1)(D)
- 26 U.S.C. § 514(b)(1)(E)
- 26 U.S.C. § 514(b)(2)
- 26 U.S.C. § 514(b)(3)(A)
- 26 U.S.C. § 514(b)(3)(B)
- 26 U.S.C. § 514(b)(3)(C)(iii)
- 26 U.S.C. § 514(c)(1)
- 26 U.S.C. § 514(c)(1)(A)
- 26 U.S.C. § 514(c)(1)(B)
- 26 U.S.C. § 514(c)(1)(C)
- 26 U.S.C. § 514(c)(2)(A)
- 26 U.S.C. § 514(c)(2)(B)
- 26 U.S.C. § 514(c)(2)(C)
- 26 U.S.C. § 514(c)(5)(A)
- 26 U.S.C. § 514(c)(5)(C)(ii)
- 26 U.S.C. § 514(c)(7)
- 26 U.S.C. § 514(c)(9)(A)
- 26 U.S.C. § 514(c)(9)(B)(ii)
- 26 U.S.C. § 514(c)(9)(B)(iii)
- 26 U.S.C. § 514(c)(9)(B)(iv)
- 26 U.S.C. § 514(c)(9)(B)(vi)
- 26 U.S.C. § 514(c)(9)(H)(ii)(I)
- 26 U.S.C. § 514(c)(9)(H)(ii)(II)
- 26 U.S.C. § 514(c)(9)(H)(ii)(III)
- 26 U.S.C. § 514(c)(9)(H)(iii)
- 26 U.S.C. § 514(c)(9)(H)(v)
- 26 U.S.C. § 514(d)
- 26 U.S.C. § 514(e)
- 26 U.S.C. § 514(f)
- 26 U.S.C. § 527(c)(3)(A)
- 26 U.S.C. § 528(c)(1)(A)
- 26 U.S.C. § 528(c)(1)(B)(iii)
- 26 U.S.C. § 528(c)(1)(C)
- 26 U.S.C. § 528(c)(1)(D)
- 26 U.S.C. § 528(c)(4)
- 26 U.S.C. § 528(c)(5)
- 26 U.S.C. § 528(c)(5)(A)
- 26 U.S.C. § 528(c)(5)(B)
- 26 U.S.C. § 528(c)(5)(C)
- 26 U.S.C. § 528(c)(5)(D)
- 26 U.S.C. § 528(d)(3)(B)
- 26 U.S.C. § 528(d)(3)(C)
- 26 U.S.C. § 529(c)(2)(A)(i)
- 26 U.S.C. § 529A(c)(2)(A)(i)
- 26 U.S.C. § 530(b)(1)(D)
- 26 U.S.C. § 530(f)
- 26 U.S.C. § 542(c)(6)(B)
- 26 U.S.C. § 542(d)(2)(B)
- 26 U.S.C. § 543(a)(1)(E)(i)
- 26 U.S.C. § 543(a)(6)(A)
- 26 U.S.C. § 543(a)(6)(C)(ii)
- 26 U.S.C. § 543(b)(1)(B)
- 26 U.S.C. § 543(b)(2)(A)(i)
- 26 U.S.C. § 543(b)(2)(A)(ii)
- 26 U.S.C. § 543(b)(2)(B)(ii)
- 26 U.S.C. § 543(b)(3)
- 26 U.S.C. § 543(b)(3)(D)
- 26 U.S.C. § 544(a)(4)(B)
- 26 U.S.C. § 544(b)(3)
- 26 U.S.C. § 545(b)(6)
- 26 U.S.C. § 545(b)(6)(B)
- 26 U.S.C. § 545(b)(6)(C)
- 26 U.S.C. § 562(e)(1)(A)
- 26 U.S.C. § 565(d)
- 26 U.S.C. § 584(h)(2)(B)
- 26 U.S.C. § 593(b)(1)(B)
- 26 U.S.C. § 593(b)(2)(C)
- 26 U.S.C. § 593(b)(2)(D)(v)(II)
- 26 U.S.C. § 593(c)(1)
- 26 U.S.C. § 593(c)(2)
- 26 U.S.C. § 593(c)(3)
- 26 U.S.C. § 593(d)(1)
- 26 U.S.C. § 593(d)(2)
- 26 U.S.C. § 593(d)(4)
- 26 U.S.C. § 593(e)(1)
- 26 U.S.C. § 593(e)(3)(A)
- 26 U.S.C. § 593(e)(3)(B)
- 26 U.S.C. § 593(g)(4)(C)
- 26 U.S.C. § 597(c)(1)
- 26 U.S.C. § 597(c)(2)
- 26 U.S.C. § 611(b)(2)
- 26 U.S.C. § 611(b)(3)
- 26 U.S.C. § 612
- 26 U.S.C. § 613(a)
- 26 U.S.C. § 613(b)(3)(B)
- 26 U.S.C. § 613(c)(1)
- 26 U.S.C. § 613(e)(3)
- 26 U.S.C. § 613A(c)(11)(A)
- 26 U.S.C. § 613A(c)(11)(B)
- 26 U.S.C. § 613A(c)(2)(B)
- 26 U.S.C. § 613A(c)(6)(D)
- 26 U.S.C. § 613A(c)(6)(D)(i)
- 26 U.S.C. § 613A(c)(6)(D)(ii)
- 26 U.S.C. § 613A(c)(6)(E)
- 26 U.S.C. § 613A(c)(6)(E)(i)
- 26 U.S.C. § 613A(c)(6)(F)
- 26 U.S.C. § 613A(c)(6)(G)(ii)
- 26 U.S.C. § 613A(c)(7)(A)
- 26 U.S.C. § 613A(c)(7)(B)
- 26 U.S.C. § 613A(c)(7)(C)
- 26 U.S.C. § 613A(c)(7)(D)
- 26 U.S.C. § 613A(d)(1)
- 26 U.S.C. § 613A(d)(1)(A)
- 26 U.S.C. § 613A(d)(5)
- 26 U.S.C. § 614(a)
- 26 U.S.C. § 614(b)(1)(A)
- 26 U.S.C. § 614(b)(2)
- 26 U.S.C. § 614(b)(2)(A)
- 26 U.S.C. § 614(b)(2)(B)
- 26 U.S.C. § 614(b)(3)(A)(i)
- 26 U.S.C. § 614(c)(1)(A)
- 26 U.S.C. § 614(c)(1)(B)
- 26 U.S.C. § 614(c)(2)
- 26 U.S.C. § 614(c)(3)(B)
- 26 U.S.C. § 614(e)(1)
- 26 U.S.C. § 616(a)
- 26 U.S.C. § 616(c)
- 26 U.S.C. § 617(a)(1)
- 26 U.S.C. § 617(b)(1)(B)
- 26 U.S.C. § 617(c)
- 26 U.S.C. § 617(d)(1)
- 26 U.S.C. § 617(d)(1)(A)
- 26 U.S.C. § 617(d)(1)(B)(ii)
- 26 U.S.C. § 617(d)(2)
- 26 U.S.C. § 617(d)(2)(A)
- 26 U.S.C. § 617(d)(2)(B)
- 26 U.S.C. § 617(d)(3)
- 26 U.S.C. § 617(e)(1)
- 26 U.S.C. § 617(e)(2)
- 26 U.S.C. § 617(f)(1)
- 26 U.S.C. § 617(f)(1)(A)
- 26 U.S.C. § 617(f)(2)
- 26 U.S.C. § 617(g)(1)
- 26 U.S.C. § 617(g)(2)
- 26 U.S.C. § 636(a)
- 26 U.S.C. § 636(b)
- 26 U.S.C. § 636(c)
- 26 U.S.C. § 636(d)
- 26 U.S.C. § 641(a)
- 26 U.S.C. § 641(c)(2)(E)(ii)
- 26 U.S.C. § 642(c)(5)
- 26 U.S.C. § 642(c)(5)(A)
- 26 U.S.C. § 642(c)(5)(B)
- 26 U.S.C. § 642(g)
- 26 U.S.C. § 642(h)
- 26 U.S.C. § 642(i)(1)
- 26 U.S.C. § 643(e)(1)
- 26 U.S.C. § 643(e)(1)(A)
- 26 U.S.C. § 643(e)(2)(A)
- 26 U.S.C. § 643(e)(3)(A)(ii)
- 26 U.S.C. § 643(e)(3)(A)(iii)
- 26 U.S.C. § 643(i)(1)
- 26 U.S.C. § 643(i)(2)(E)
- 26 U.S.C. § 643(i)(3)
- 26 U.S.C. § 663(a)(1)
- 26 U.S.C. § 664(d)(1)(A)
- 26 U.S.C. § 664(d)(1)(D)
- 26 U.S.C. § 664(d)(2)(D)
- 26 U.S.C. § 672(a)
- 26 U.S.C. § 672(f)(2)(A)(i)
- 26 U.S.C. § 672(f)(5)
- 26 U.S.C. § 675(4)
- 26 U.S.C. § 679(a)(1)
- 26 U.S.C. § 679(a)(2)(B)
- 26 U.S.C. § 679(a)(3)(B)
- 26 U.S.C. § 679(a)(4)(A)
- 26 U.S.C. § 679(a)(4)(B)
- 26 U.S.C. § 679(a)(5)
- 26 U.S.C. § 679(a)(5)(A)
- 26 U.S.C. § 679(c)(3)
- 26 U.S.C. § 679(c)(5)
- 26 U.S.C. § 679(c)(6)
- 26 U.S.C. § 679(d)
- 26 U.S.C. § 681(a)
- 26 U.S.C. § 683(a)
- 26 U.S.C. § 684(a)
- 26 U.S.C. § 684(a)(1)
- 26 U.S.C. § 684(a)(2)
- 26 U.S.C. § 685(b)(1)
- 26 U.S.C. § 685(b)(2)
- 26 U.S.C. § 685(b)(3)
- 26 U.S.C. § 685(d)
- 26 U.S.C. § 691(b)(1)(B)
- 26 U.S.C. § 702(a)(3)
- 26 U.S.C. § 704(c)(1)
- 26 U.S.C. § 704(c)(1)(A)
- 26 U.S.C. § 704(c)(1)(B)
- 26 U.S.C. § 704(c)(1)(B)(i)
- 26 U.S.C. § 704(c)(1)(B)(ii)
- 26 U.S.C. § 704(c)(1)(B)(iii)
- 26 U.S.C. § 704(c)(1)(C)
- 26 U.S.C. § 704(c)(1)(C)(ii)
- 26 U.S.C. § 704(c)(2)
- 26 U.S.C. § 704(c)(2)(A)
- 26 U.S.C. § 704(c)(2)(B)
- 26 U.S.C. § 704(d)(3)(B)
- 26 U.S.C. § 705(a)(1)(C)
- 26 U.S.C. § 705(a)(3)
- 26 U.S.C. § 705(b)
- 26 U.S.C. § 706(d)(2)(B)(iii)
- 26 U.S.C. § 707(a)(2)(A)(i)
- 26 U.S.C. § 707(a)(2)(B)(i)
- 26 U.S.C. § 707(a)(2)(B)(ii)
- 26 U.S.C. § 707(a)(2)(B)(iii)
- 26 U.S.C. § 707(b)(1)
- 26 U.S.C. § 707(b)(2)
- 26 U.S.C. § 721(a)
- 26 U.S.C. § 721(b)
- 26 U.S.C. § 721(c)
- 26 U.S.C. § 722
- 26 U.S.C. § 723
- 26 U.S.C. § 724(a)
- 26 U.S.C. § 724(b)
- 26 U.S.C. § 724(c)
- 26 U.S.C. § 724(d)(3)(A)
- 26 U.S.C. § 731(a)(2)
- 26 U.S.C. § 731(b)
- 26 U.S.C. § 731(c)(3)(A)(ii)
- 26 U.S.C. § 731(c)(3)(C)(iii)(I)
- 26 U.S.C. § 731(c)(5)
- 26 U.S.C. § 732(a)(1)
- 26 U.S.C. § 732(a)(2)
- 26 U.S.C. § 732(b)
- 26 U.S.C. § 732(c)(1)
- 26 U.S.C. § 732(c)(1)(A)(i)
- 26 U.S.C. § 732(c)(1)(A)(ii)
- 26 U.S.C. § 732(c)(1)(B)
- 26 U.S.C. § 732(c)(1)(B)(i)
- 26 U.S.C. § 732(c)(1)(B)(ii)
- 26 U.S.C. § 732(c)(2)
- 26 U.S.C. § 732(c)(2)(A)
- 26 U.S.C. § 732(c)(3)(A)
- 26 U.S.C. § 732(d)
- 26 U.S.C. § 732(e)
- 26 U.S.C. § 732(f)(1)
- 26 U.S.C. § 732(f)(3)(A)
- 26 U.S.C. § 732(f)(3)(B)
- 26 U.S.C. § 732(f)(4)
- 26 U.S.C. § 732(f)(7)
- 26 U.S.C. § 733(2)
- 26 U.S.C. § 734(a)
- 26 U.S.C. § 734(b)
- 26 U.S.C. § 734(b)(1)
- 26 U.S.C. § 734(b)(1)(B)
- 26 U.S.C. § 734(b)(2)
- 26 U.S.C. § 734(b)(2)(B)
- 26 U.S.C. § 734(c)
- 26 U.S.C. § 735(b)
- 26 U.S.C. § 735(c)(2)(A)
- 26 U.S.C. § 736(b)(1)
- 26 U.S.C. § 736(b)(2)
- 26 U.S.C. § 737(a)(1)
- 26 U.S.C. § 737(b)
- 26 U.S.C. § 737(c)(1)
- 26 U.S.C. § 737(c)(2)
- 26 U.S.C. § 737(d)(1)
- 26 U.S.C. § 743(a)
- 26 U.S.C. § 743(b)
- 26 U.S.C. § 743(b)(1)
- 26 U.S.C. § 743(b)(2)
- 26 U.S.C. § 743(c)
- 26 U.S.C. § 743(d)(1)(A)
- 26 U.S.C. § 743(d)(2)
- 26 U.S.C. § 743(e)(2)
- 26 U.S.C. § 743(e)(4)
- 26 U.S.C. § 751(a)
- 26 U.S.C. § 751(b)(1)
- 26 U.S.C. § 751(b)(1)(A)
- 26 U.S.C. § 751(b)(1)(B)
- 26 U.S.C. § 751(b)(3)(A)
- 26 U.S.C. § 751(b)(3)(B)
- 26 U.S.C. § 751(c)
- 26 U.S.C. § 751(c)(1)
- 26 U.S.C. § 751(d)(1)
- 26 U.S.C. § 751(d)(2)
- 26 U.S.C. § 751(d)(3)
- 26 U.S.C. § 751(f)
- 26 U.S.C. § 752(c)
- 26 U.S.C. § 752(d)
- 26 U.S.C. § 754
- 26 U.S.C. § 755(a)
- 26 U.S.C. § 755(a)(1)
- 26 U.S.C. § 755(b)
- 26 U.S.C. § 755(b)(1)
- 26 U.S.C. § 755(b)(2)
- 26 U.S.C. § 755(c)
- 26 U.S.C. § 755(c)(2)
- 26 U.S.C. § 761(a)(2)
- 26 U.S.C. § 761(e)(2)
- 26 U.S.C. § 814(d)
- 26 U.S.C. § 814(h)
- 26 U.S.C. § 817(e)
- 26 U.S.C. § 817A(d)(2)(C)
- 26 U.S.C. § 818(b)(1)(A)
- 26 U.S.C. § 818(b)(1)(B)
- 26 U.S.C. § 818(b)(2)
- 26 U.S.C. § 818(c)(1)
- 26 U.S.C. § 818(c)(1)(A)
- 26 U.S.C. § 818(c)(2)
- 26 U.S.C. § 818(c)(2)(A)
- 26 U.S.C. § 818(c)(2)(B)
- 26 U.S.C. § 818(c)(2)(C)
- 26 U.S.C. § 818(c)(2)(D)
- 26 U.S.C. § 818(c)(2)(E)
- 26 U.S.C. § 818(c)(3)
- 26 U.S.C. § 832(b)(1)(B)
- 26 U.S.C. § 834(c)(3)
- 26 U.S.C. § 834(d)(1)
- 26 U.S.C. § 851(d)(1)
- 26 U.S.C. § 856(c)(2)(D)
- 26 U.S.C. § 856(c)(2)(E)
- 26 U.S.C. § 856(c)(2)(G)
- 26 U.S.C. § 856(c)(2)(I)
- 26 U.S.C. § 856(c)(3)(B)
- 26 U.S.C. § 856(c)(3)(C)
- 26 U.S.C. § 856(c)(3)(E)
- 26 U.S.C. § 856(c)(3)(G)
- 26 U.S.C. § 856(c)(4)
- 26 U.S.C. § 856(c)(5)(B)
- 26 U.S.C. § 856(c)(5)(E)
- 26 U.S.C. § 856(c)(5)(G)(ii)
- 26 U.S.C. § 856(c)(5)(G)(iii)(I)
- 26 U.S.C. § 856(c)(5)(G)(iii)(II)
- 26 U.S.C. § 856(c)(5)(G)(iii)(III)
- 26 U.S.C. § 856(c)(5)(H)(i)
- 26 U.S.C. § 856(c)(5)(H)(ii)(II)
- 26 U.S.C. § 856(c)(5)(I)
- 26 U.S.C. § 856(c)(9)(A)(i)
- 26 U.S.C. § 856(c)(9)(A)(ii)(I)
- 26 U.S.C. § 856(c)(9)(A)(ii)(II)
- 26 U.S.C. § 856(c)(9)(A)(ii)(III)
- 26 U.S.C. § 856(c)(9)(B)(i)
- 26 U.S.C. § 856(c)(9)(B)(i)(III)
- 26 U.S.C. § 856(c)(9)(B)(ii)(I)
- 26 U.S.C. § 856(d)(1)
- 26 U.S.C. § 856(d)(1)(B)
- 26 U.S.C. § 856(d)(1)(C)
- 26 U.S.C. § 856(d)(2)(A)
- 26 U.S.C. § 856(d)(4)
- 26 U.S.C. § 856(d)(6)(A)(i)
- 26 U.S.C. § 856(d)(7)(A)
- 26 U.S.C. § 856(d)(7)(A)(i)
- 26 U.S.C. § 856(d)(7)(A)(ii)
- 26 U.S.C. § 856(d)(7)(B)
- 26 U.S.C. § 856(d)(8)(A)(i)
- 26 U.S.C. § 856(d)(8)(A)(ii)
- 26 U.S.C. § 856(d)(8)(A)(vi)
- 26 U.S.C. § 856(d)(8)(B)
- 26 U.S.C. § 856(d)(8)(B)(ii)
- 26 U.S.C. § 856(d)(9)(B)(iii)
- 26 U.S.C. § 856(d)(9)(C)(ii)
- 26 U.S.C. § 856(d)(9)(C)(ii)(I)
- 26 U.S.C. § 856(d)(9)(D)(iii)
- 26 U.S.C. § 856(d)(9)(E)
- 26 U.S.C. § 856(e)(1)
- 26 U.S.C. § 856(e)(2)
- 26 U.S.C. § 856(e)(3)
- 26 U.S.C. § 856(e)(4)
- 26 U.S.C. § 856(e)(4)(A)
- 26 U.S.C. § 856(e)(4)(B)
- 26 U.S.C. § 856(e)(4)(C)
- 26 U.S.C. § 856(e)(5)
- 26 U.S.C. § 856(e)(6)(A)
- 26 U.S.C. § 856(e)(6)(B)(i)
- 26 U.S.C. § 856(e)(6)(C)(i)
- 26 U.S.C. § 856(e)(6)(C)(ii)
- 26 U.S.C. § 856(e)(6)(C)(ii)(I)
- 26 U.S.C. § 856(e)(6)(D)(i)
- 26 U.S.C. § 856(f)(2)(A)
- 26 U.S.C. § 856(j)(2)(A)
- 26 U.S.C. § 856(j)(2)(B)
- 26 U.S.C. § 856(j)(4)(A)
- 26 U.S.C. § 856(j)(5)(A)(i)
- 26 U.S.C. § 856(j)(5)(A)(ii)
- 26 U.S.C. § 856(j)(5)(B)
- 26 U.S.C. § 856(n)(2)(A)(ii)
- 26 U.S.C. § 856(n)(2)(A)(iii)
- 26 U.S.C. § 857(b)(6)(B)(iii)
- 26 U.S.C. § 857(b)(6)(C)
- 26 U.S.C. § 857(b)(6)(C)(i)
- 26 U.S.C. § 857(b)(6)(C)(ii)
- 26 U.S.C. § 857(b)(6)(C)(iii)(I)
- 26 U.S.C. § 857(b)(6)(C)(iv)
- 26 U.S.C. § 857(b)(6)(C)(v)
- 26 U.S.C. § 857(b)(6)(D)
- 26 U.S.C. § 857(b)(6)(D)(i)
- 26 U.S.C. § 857(b)(6)(D)(ii)(I)
- 26 U.S.C. § 857(b)(6)(D)(ii)(II)
- 26 U.S.C. § 857(b)(6)(D)(iii)(I)
- 26 U.S.C. § 857(b)(6)(D)(iii)(II)
- 26 U.S.C. § 857(b)(6)(D)(iv)(I)
- 26 U.S.C. § 857(b)(6)(D)(iv)(II)
- 26 U.S.C. § 857(b)(6)(D)(iv)(III)
- 26 U.S.C. § 857(b)(6)(D)(v)
- 26 U.S.C. § 857(b)(6)(D)(vi)
- 26 U.S.C. § 857(b)(6)(E)(i)
- 26 U.S.C. § 857(b)(6)(E)(ii)
- 26 U.S.C. § 857(b)(6)(E)(iii)
- 26 U.S.C. § 857(b)(6)(E)(iv)
- 26 U.S.C. § 857(b)(6)(E)(vi)
- 26 U.S.C. § 857(b)(6)(F)
- 26 U.S.C. § 857(b)(6)(G)(i)
- 26 U.S.C. § 857(b)(6)(H)(i)
- 26 U.S.C. § 857(b)(6)(I)
- 26 U.S.C. § 857(b)(7)(B)(ii)
- 26 U.S.C. § 857(b)(7)(B)(iv)(I)
- 26 U.S.C. § 857(e)(2)(A)(i)
- 26 U.S.C. § 857(e)(2)(C)(ii)
- 26 U.S.C. § 860F(b)(1)(A)
- 26 U.S.C. § 860F(b)(1)(B)
- 26 U.S.C. § 860F(b)(2)
- 26 U.S.C. § 860F(c)(1)
- 26 U.S.C. § 860F(c)(2)
- 26 U.S.C. § 860G(a)(10)
- 26 U.S.C. § 860G(a)(3)
- 26 U.S.C. § 860G(a)(3)(A)
- 26 U.S.C. § 860G(a)(7)(A)
- 26 U.S.C. § 860G(a)(7)(C)
- 26 U.S.C. § 860G(a)(8)
- 26 U.S.C. § 860G(e)(2)
- 26 U.S.C. § 861(a)(4)
- 26 U.S.C. § 861(a)(5)
- 26 U.S.C. § 861(a)(6)
- 26 U.S.C. § 861(a)(7)(A)
- 26 U.S.C. § 861(a)(7)(B)
- 26 U.S.C. § 861(d)(1)(A)
- 26 U.S.C. § 862(a)(4)
- 26 U.S.C. § 862(a)(5)
- 26 U.S.C. § 862(a)(6)
- 26 U.S.C. § 862(a)(8)
- 26 U.S.C. § 863(b)
- 26 U.S.C. § 863(b)(2)
- 26 U.S.C. § 863(b)(3)
- 26 U.S.C. § 864(c)(4)(B)(i)
- 26 U.S.C. § 864(c)(4)(B)(iii)
- 26 U.S.C. § 864(c)(5)(C)
- 26 U.S.C. § 864(c)(6)(B)
- 26 U.S.C. § 864(c)(7)(A)
- 26 U.S.C. § 864(c)(7)(B)
- 26 U.S.C. § 864(c)(8)(C)
- 26 U.S.C. § 864(d)(3)(A)
- 26 U.S.C. § 864(d)(6)(A)
- 26 U.S.C. § 865(a)
- 26 U.S.C. § 865(b)
- 26 U.S.C. § 865(c)(1)
- 26 U.S.C. § 865(c)(1)(A)
- 26 U.S.C. § 865(c)(2)
- 26 U.S.C. § 865(c)(3)(A)
- 26 U.S.C. § 865(c)(3)(B)
- 26 U.S.C. § 865(c)(3)(B)(i)
- 26 U.S.C. § 865(c)(3)(B)(ii)
- 26 U.S.C. § 865(c)(4)(A)
- 26 U.S.C. § 865(c)(4)(B)
- 26 U.S.C. § 865(d)(2)
- 26 U.S.C. § 865(e)(1)(A)
- 26 U.S.C. § 865(e)(2)(A)
- 26 U.S.C. § 865(e)(2)(B)
- 26 U.S.C. § 865(g)(2)
- 26 U.S.C. § 865(i)(1)
- 26 U.S.C. § 865(j)(1)
- 26 U.S.C. § 871(a)(1)(D)
- 26 U.S.C. § 871(d)(1)(A)
- 26 U.S.C. § 871(h)(4)(A)(i)(III)
- 26 U.S.C. § 871(h)(4)(C)(v)(I)
- 26 U.S.C. § 871(h)(4)(C)(v)(II)
- 26 U.S.C. § 871(h)(4)(C)(v)(III)
- 26 U.S.C. § 871(n)(7)
- 26 U.S.C. § 873(b)(1)
- 26 U.S.C. § 877(d)(1)(A)
- 26 U.S.C. § 877(d)(2)(A)
- 26 U.S.C. § 877(d)(2)(B)(ii)
- 26 U.S.C. § 877(d)(2)(B)(iii)
- 26 U.S.C. § 877(d)(2)(C)
- 26 U.S.C. § 877(d)(2)(E)(i)
- 26 U.S.C. § 877(d)(2)(E)(ii)
- 26 U.S.C. § 877(d)(3)
- 26 U.S.C. § 877(d)(3)(A)
- 26 U.S.C. § 877(d)(3)(B)
- 26 U.S.C. § 877(d)(4)(A)
- 26 U.S.C. § 877(d)(4)(A)(i)
- 26 U.S.C. § 877(d)(4)(A)(ii)
- 26 U.S.C. § 877(d)(4)(C)
- 26 U.S.C. § 877(d)(4)(D)(i)
- 26 U.S.C. § 877(d)(4)(D)(ii)
- 26 U.S.C. § 877(e)(3)(B)
- 26 U.S.C. § 877A(a)(1)
- 26 U.S.C. § 877A(b)(1)
- 26 U.S.C. § 877A(b)(2)
- 26 U.S.C. § 877A(b)(3)
- 26 U.S.C. § 877A(b)(4)(A)
- 26 U.S.C. § 877A(b)(4)(B)
- 26 U.S.C. § 877A(b)(6)
- 26 U.S.C. § 877A(d)(4)(D)
- 26 U.S.C. § 877A(f)(1)
- 26 U.S.C. § 877A(f)(1)(B)
- 26 U.S.C. § 877A(h)(1)(A)
- 26 U.S.C. § 877A(h)(2)
- 26 U.S.C. § 879(a)(3)
- 26 U.S.C. § 879(a)(4)
- 26 U.S.C. § 879(c)(1)
- 26 U.S.C. § 879(c)(2)
- 26 U.S.C. § 881(a)(4)
- 26 U.S.C. § 882(a)(3)
- 26 U.S.C. § 882(d)(1)(A)
- 26 U.S.C. § 884(c)(2)(A)
- 26 U.S.C. § 884(d)(2)
- 26 U.S.C. § 884(d)(2)(C)
- 26 U.S.C. § 897(a)(1)
- 26 U.S.C. § 897(a)(2)(A)(ii)
- 26 U.S.C. § 897(a)(2)(B)
- 26 U.S.C. § 897(a)(2)(B)(i)
- 26 U.S.C. § 897(c)(1)(A)
- 26 U.S.C. § 897(c)(1)(A)(i)
- 26 U.S.C. § 897(c)(1)(A)(ii)
- 26 U.S.C. § 897(c)(1)(B)
- 26 U.S.C. § 897(c)(1)(B)(i)
- 26 U.S.C. § 897(c)(1)(B)(ii)
- 26 U.S.C. § 897(c)(1)(B)(ii)(II)
- 26 U.S.C. § 897(c)(2)
- 26 U.S.C. § 897(c)(2)(A)
- 26 U.S.C. § 897(c)(2)(B)(i)
- 26 U.S.C. § 897(c)(3)
- 26 U.S.C. § 897(c)(4)
- 26 U.S.C. § 897(c)(5)(A)
- 26 U.S.C. § 897(c)(6)(A)
- 26 U.S.C. § 897(c)(6)(B)
- 26 U.S.C. § 897(d)(1)
- 26 U.S.C. § 897(d)(2)(A)(i)
- 26 U.S.C. § 897(d)(2)(A)(ii)
- 26 U.S.C. § 897(e)(1)
- 26 U.S.C. § 897(e)(2)(B)
- 26 U.S.C. § 897(e)(2)(B)(i)
- 26 U.S.C. § 897(g)
- 26 U.S.C. § 897(h)(1)
- 26 U.S.C. § 897(h)(2)
- 26 U.S.C. § 897(h)(4)(A)(ii)
- 26 U.S.C. § 897(h)(5)(A)
- 26 U.S.C. § 897(h)(5)(B)
- 26 U.S.C. § 897(h)(5)(B)(i)(I)
- 26 U.S.C. § 897(i)(1)(A)
- 26 U.S.C. § 897(j)
- 26 U.S.C. § 897(j)(1)
- 26 U.S.C. § 897(j)(2)(A)
- 26 U.S.C. § 897(k)(2)(A)(i)
- 26 U.S.C. § 897(k)(2)(A)(ii)
- 26 U.S.C. § 897(k)(2)(B)(ii)
- 26 U.S.C. § 897(k)(3)(B)(ii)(III)
- 26 U.S.C. § 897(k)(4)(B)(i)(I)
- 26 U.S.C. § 897(k)(4)(B)(i)(II)
- 26 U.S.C. § 897(k)(4)(B)(ii)
- 26 U.S.C. § 901(k)(1)(A)(ii)
- 26 U.S.C. § 901(l)(1)
- 26 U.S.C. § 901(l)(1)(A)
- 26 U.S.C. § 901(l)(1)(B)
- 26 U.S.C. § 901(l)(2)(A)
- 26 U.S.C. § 901(l)(2)(C)(ii)
- 26 U.S.C. § 901(l)(3)
- 26 U.S.C. § 904(b)(6)
- 26 U.S.C. § 904(b)(6)(A)
- 26 U.S.C. § 904(d)(2)(G)
- 26 U.S.C. § 904(f)(3)(A)
- 26 U.S.C. § 904(f)(3)(A)(i)
- 26 U.S.C. § 904(f)(3)(B)(i)
- 26 U.S.C. § 904(f)(3)(B)(ii)
- 26 U.S.C. § 904(f)(3)(B)(iii)
- 26 U.S.C. § 904(f)(3)(C)(i)
- 26 U.S.C. § 904(f)(3)(C)(ii)
- 26 U.S.C. § 904(f)(3)(D)(i)
- 26 U.S.C. § 904(f)(3)(D)(iii)(I)
- 26 U.S.C. § 904(f)(5)(F)
- 26 U.S.C. § 911(b)(2)(C)
- 26 U.S.C. § 932(d)
- 26 U.S.C. § 953(d)(4)(B)(iv)(II)
- 26 U.S.C. § 953(d)(5)
- 26 U.S.C. § 953(e)(2)(A)
- 26 U.S.C. § 953(e)(2)(B)(ii)
- 26 U.S.C. § 954(c)(1)(B)
- 26 U.S.C. § 954(c)(1)(B)(i)
- 26 U.S.C. § 954(c)(1)(C)(ii)
- 26 U.S.C. § 954(c)(2)(C)
- 26 U.S.C. § 954(c)(3)(A)(ii)
- 26 U.S.C. § 954(c)(5)(A)(i)(II)
- 26 U.S.C. § 954(d)(1)
- 26 U.S.C. § 954(d)(1)(A)
- 26 U.S.C. § 954(d)(1)(B)
- 26 U.S.C. § 954(e)(2)(A)
- 26 U.S.C. § 954(e)(2)(B)
- 26 U.S.C. § 954(i)(2)(B)(i)
- 26 U.S.C. § 954(i)(4)(A)
- 26 U.S.C. § 956(a)
- 26 U.S.C. § 956(a)(1)(A)
- 26 U.S.C. § 956(b)(2)
- 26 U.S.C. § 956(c)(1)
- 26 U.S.C. § 956(c)(1)(A)
- 26 U.S.C. § 956(c)(2)
- 26 U.S.C. § 956(c)(2)(B)
- 26 U.S.C. § 956(c)(2)(C)
- 26 U.S.C. § 956(c)(2)(D)
- 26 U.S.C. § 956(c)(2)(G)
- 26 U.S.C. § 956(c)(3)(A)
- 26 U.S.C. § 961(a)
- 26 U.S.C. § 961(b)(1)
- 26 U.S.C. § 961(b)(2)
- 26 U.S.C. § 965(c)(3)(B)(iii)(I)
- 26 U.S.C. § 970(a)(1)(B)
- 26 U.S.C. § 971(b)(2)
- 26 U.S.C. § 971(d)(2)
- 26 U.S.C. § 971(d)(3)
- 26 U.S.C. § 971(e)
- 26 U.S.C. § 987(3)
- 26 U.S.C. § 988(d)(2)(A)(i)
- 26 U.S.C. § 993(a)(1)(B)
- 26 U.S.C. § 993(c)(1)
- 26 U.S.C. § 993(c)(2)(A)
- 26 U.S.C. § 993(c)(2)(B)
- 26 U.S.C. § 993(c)(3)
- 26 U.S.C. § 993(d)(2)
- 26 U.S.C. § 993(d)(2)(B)
- 26 U.S.C. § 993(e)(2)(B)
- 26 U.S.C. § 993(f)
- 26 U.S.C. § 994(a)(1)
- 26 U.S.C. § 994(a)(2)
- 26 U.S.C. § 994(c)
- 26 U.S.C. § 995(b)(1)(B)
- 26 U.S.C. § 995(b)(1)(C)
- 26 U.S.C. § 995(b)(1)(D)
- 26 U.S.C. § 995(b)(3)(A)
- 26 U.S.C. § 995(b)(3)(A)(i)
- 26 U.S.C. § 995(b)(3)(B)
- 26 U.S.C. § 996(e)(2)
- 26 U.S.C. § 997
- 26 U.S.C. § 1001(a)
- 26 U.S.C. § 1001(b)
- 26 U.S.C. § 1001(b)(1)
- 26 U.S.C. § 1001(b)(2)
- 26 U.S.C. § 1001(c)
- 26 U.S.C. § 1001(d)
- 26 U.S.C. § 1001(e)(1)
- 26 U.S.C. § 1001(e)(2)
- 26 U.S.C. § 1001(e)(2)(A)
- 26 U.S.C. § 1001(e)(2)(B)
- 26 U.S.C. § 1001(e)(3)
- 26 U.S.C. § 1011(a)
- 26 U.S.C. § 1011(b)
- 26 U.S.C. § 1012(a)
- 26 U.S.C. § 1012(b)
- 26 U.S.C. § 1013
- 26 U.S.C. § 1014(a)
- 26 U.S.C. § 1014(a)(1)
- 26 U.S.C. § 1014(b)
- 26 U.S.C. § 1014(b)(1)
- 26 U.S.C. § 1014(b)(10)
- 26 U.S.C. § 1014(b)(2)
- 26 U.S.C. § 1014(b)(3)
- 26 U.S.C. § 1014(b)(4)
- 26 U.S.C. § 1014(b)(5)
- 26 U.S.C. § 1014(b)(6)
- 26 U.S.C. § 1014(b)(9)
- 26 U.S.C. § 1014(b)(9)(B)
- 26 U.S.C. § 1014(b)(9)(C)
- 26 U.S.C. § 1014(c)
- 26 U.S.C. § 1014(e)(1)
- 26 U.S.C. § 1014(e)(1)(A)
- 26 U.S.C. § 1014(e)(1)(B)
- 26 U.S.C. § 1014(e)(2)(A)
- 26 U.S.C. § 1014(e)(2)(B)
- 26 U.S.C. § 1014(f)(1)
- 26 U.S.C. § 1014(f)(1)(A)
- 26 U.S.C. § 1014(f)(1)(B)
- 26 U.S.C. § 1014(f)(2)
- 26 U.S.C. § 1014(f)(3)
- 26 U.S.C. § 1014(f)(3)(A)
- 26 U.S.C. § 1015(a)
- 26 U.S.C. § 1015(b)
- 26 U.S.C. § 1015(c)
- 26 U.S.C. § 1015(d)(1)(A)
- 26 U.S.C. § 1015(d)(1)(B)
- 26 U.S.C. § 1015(d)(5)
- 26 U.S.C. § 1015(e)
- 26 U.S.C. § 1016(a)
- 26 U.S.C. § 1016(a)(18)
- 26 U.S.C. § 1016(a)(22)
- 26 U.S.C. § 1016(a)(23)
- 26 U.S.C. § 1016(a)(3)(B)
- 26 U.S.C. § 1016(a)(3)(C)
- 26 U.S.C. § 1016(a)(3)(D)
- 26 U.S.C. § 1016(a)(8)
- 26 U.S.C. § 1016(b)
- 26 U.S.C. § 1016(c)(1)
- 26 U.S.C. § 1016(c)(4)
- 26 U.S.C. § 1016(e)
- 26 U.S.C. § 1017(a)
- 26 U.S.C. § 1017(b)(1)
- 26 U.S.C. § 1017(b)(2)(A)
- 26 U.S.C. § 1017(b)(3)(A)
- 26 U.S.C. § 1017(b)(3)(B)
- 26 U.S.C. § 1017(b)(3)(C)
- 26 U.S.C. § 1017(b)(3)(D)
- 26 U.S.C. § 1017(b)(3)(E)(i)
- 26 U.S.C. § 1017(b)(3)(F)(i)
- 26 U.S.C. § 1017(b)(3)(F)(iii)
- 26 U.S.C. § 1017(b)(4)(A)(i)
- 26 U.S.C. § 1017(b)(4)(A)(ii)
- 26 U.S.C. § 1017(b)(4)(A)(ii)(I)
- 26 U.S.C. § 1017(b)(4)(A)(ii)(II)
- 26 U.S.C. § 1017(b)(4)(A)(ii)(III)
- 26 U.S.C. § 1017(b)(4)(B)
- 26 U.S.C. § 1017(c)(1)
- 26 U.S.C. § 1017(d)(1)(A)
- 26 U.S.C. § 1019
- 26 U.S.C. § 1031(a)(1)
- 26 U.S.C. § 1031(a)(2)
- 26 U.S.C. § 1031(a)(3)
- 26 U.S.C. § 1031(a)(3)(A)
- 26 U.S.C. § 1031(a)(3)(B)
- 26 U.S.C. § 1031(a)(3)(B)(i)
- 26 U.S.C. § 1031(a)(3)(B)(ii)
- 26 U.S.C. § 1031(b)
- 26 U.S.C. § 1031(c)
- 26 U.S.C. § 1031(d)
- 26 U.S.C. § 1031(f)(1)(A)
- 26 U.S.C. § 1031(f)(1)(B)
- 26 U.S.C. § 1031(f)(1)(C)(i)
- 26 U.S.C. § 1031(f)(1)(C)(ii)
- 26 U.S.C. § 1031(g)(1)
- 26 U.S.C. § 1031(g)(2)
- 26 U.S.C. § 1031(g)(2)(A)
- 26 U.S.C. § 1031(g)(2)(B)
- 26 U.S.C. § 1031(h)
- 26 U.S.C. § 1032(a)
- 26 U.S.C. § 1032(b)
- 26 U.S.C. § 1033(a)
- 26 U.S.C. § 1033(a)(1)
- 26 U.S.C. § 1033(a)(2)
- 26 U.S.C. § 1033(a)(2)(A)
- 26 U.S.C. § 1033(a)(2)(A)(i)
- 26 U.S.C. § 1033(a)(2)(A)(ii)
- 26 U.S.C. § 1033(a)(2)(B)
- 26 U.S.C. § 1033(a)(2)(C)(i)
- 26 U.S.C. § 1033(a)(2)(D)
- 26 U.S.C. § 1033(a)(2)(E)(ii)
- 26 U.S.C. § 1033(b)(1)
- 26 U.S.C. § 1033(b)(2)
- 26 U.S.C. § 1033(b)(3)(A)
- 26 U.S.C. § 1033(b)(3)(B)
- 26 U.S.C. § 1033(b)(3)(C)(i)
- 26 U.S.C. § 1033(b)(3)(C)(ii)
- 26 U.S.C. § 1033(b)(3)(C)(iii)
- 26 U.S.C. § 1033(b)(3)(D)(i)
- 26 U.S.C. § 1033(b)(3)(D)(ii)
- 26 U.S.C. § 1033(c)
- 26 U.S.C. § 1033(e)(2)(A)
- 26 U.S.C. § 1033(f)
- 26 U.S.C. § 1033(g)(1)
- 26 U.S.C. § 1033(g)(3)(A)
- 26 U.S.C. § 1033(g)(3)(D)
- 26 U.S.C. § 1033(h)(1)(A)(i)
- 26 U.S.C. § 1033(h)(1)(A)(ii)(I)
- 26 U.S.C. § 1033(h)(1)(A)(ii)(II)
- 26 U.S.C. § 1033(h)(1)(B)
- 26 U.S.C. § 1033(h)(2)
- 26 U.S.C. § 1033(i)(1)
- 26 U.S.C. § 1033(i)(2)(C)
- 26 U.S.C. § 1033(j)
- 26 U.S.C. § 1033(k)(1)
- 26 U.S.C. § 1035(c)
- 26 U.S.C. § 1035(d)(2)
- 26 U.S.C. § 1036(b)
- 26 U.S.C. § 1036(c)(2)
- 26 U.S.C. § 1038(a)(1)
- 26 U.S.C. § 1038(a)(2)
- 26 U.S.C. § 1038(b)(1)
- 26 U.S.C. § 1038(b)(1)(A)
- 26 U.S.C. § 1038(b)(1)(B)
- 26 U.S.C. § 1038(b)(2)
- 26 U.S.C. § 1038(b)(2)(A)
- 26 U.S.C. § 1038(b)(2)(B)
- 26 U.S.C. § 1038(c)
- 26 U.S.C. § 1038(d)
- 26 U.S.C. § 1038(d)(1)
- 26 U.S.C. § 1038(e)
- 26 U.S.C. § 1038(e)(1)
- 26 U.S.C. § 1038(e)(2)
- 26 U.S.C. § 1038(g)(1)
- 26 U.S.C. § 1038(g)(2)
- 26 U.S.C. § 1040(a)
- 26 U.S.C. § 1040(b)
- 26 U.S.C. § 1040(c)
- 26 U.S.C. § 1041(a)
- 26 U.S.C. § 1041(b)
- 26 U.S.C. § 1041(b)(1)
- 26 U.S.C. § 1041(b)(2)
- 26 U.S.C. § 1041(c)
- 26 U.S.C. § 1041(e)
- 26 U.S.C. § 1041(e)(1)
- 26 U.S.C. § 1041(e)(2)
- 26 U.S.C. § 1042(a)
- 26 U.S.C. § 1042(a)(2)
- 26 U.S.C. § 1042(c)(4)(A)
- 26 U.S.C. § 1042(c)(4)(C)(ii)
- 26 U.S.C. § 1042(d)
- 26 U.S.C. § 1042(d)(1)
- 26 U.S.C. § 1042(d)(2)
- 26 U.S.C. § 1042(e)(1)
- 26 U.S.C. § 1042(e)(2)
- 26 U.S.C. § 1042(e)(2)(A)
- 26 U.S.C. § 1042(e)(2)(B)
- 26 U.S.C. § 1042(e)(3)
- 26 U.S.C. § 1042(e)(3)(A)
- 26 U.S.C. § 1042(f)(1)(A)
- 26 U.S.C. § 1042(f)(1)(B)
- 26 U.S.C. § 1043(a)
- 26 U.S.C. § 1043(b)(1)(B)
- 26 U.S.C. § 1043(b)(2)(A)
- 26 U.S.C. § 1043(b)(2)(C)
- 26 U.S.C. § 1043(b)(3)
- 26 U.S.C. § 1043(b)(4)
- 26 U.S.C. § 1043(b)(5)
- 26 U.S.C. § 1043(c)
- 26 U.S.C. § 1045(b)(2)
- 26 U.S.C. § 1052(a)
- 26 U.S.C. § 1052(b)
- 26 U.S.C. § 1052(c)
- 26 U.S.C. § 1053
- 26 U.S.C. § 1055(a)(2)
- 26 U.S.C. § 1055(b)(2)
- 26 U.S.C. § 1055(b)(3)
- 26 U.S.C. § 1058(c)
- 26 U.S.C. § 1059(d)(2)
- 26 U.S.C. § 1059(d)(6)(A)(ii)
- 26 U.S.C. § 1059(d)(6)(B)(ii)(II)
- 26 U.S.C. § 1059(e)(2)(B)(ii)
- 26 U.S.C. § 1059A(a)
- 26 U.S.C. § 1059A(a)(1)
- 26 U.S.C. § 1059A(a)(2)
- 26 U.S.C. § 1059A(b)(1)
- 26 U.S.C. § 1060(d)
- 26 U.S.C. § 1061(c)(5)(A)
- 26 U.S.C. § 1062(a)
- 26 U.S.C. § 1062(d)(1)(A)
- 26 U.S.C. § 1062(d)(1)(A)(ii)
- 26 U.S.C. § 1062(d)(2)(A)
- 26 U.S.C. § 1062(d)(2)(A)(ii)
- 26 U.S.C. § 1091(d)
- 26 U.S.C. § 1091(f)
- 26 U.S.C. § 1092(a)(3)(C)(ii)(II)
- 26 U.S.C. § 1092(c)(1)
- 26 U.S.C. § 1092(c)(2)(A)
- 26 U.S.C. § 1092(c)(3)(A)(i)
- 26 U.S.C. § 1092(c)(3)(A)(ii)
- 26 U.S.C. § 1092(d)(1)
- 26 U.S.C. § 1092(d)(2)
- 26 U.S.C. § 1092(d)(3)(A)
- 26 U.S.C. § 1092(d)(3)(A)(i)
- 26 U.S.C. § 1092(d)(3)(A)(ii)
- 26 U.S.C. § 1092(d)(8)
- 26 U.S.C. § 1092(d)(8)(B)
- 26 U.S.C. § 1202(c)(1)(B)(i)
- 26 U.S.C. § 1202(d)(2)(A)
- 26 U.S.C. § 1202(d)(2)(B)
- 26 U.S.C. § 1202(e)(7)
- 26 U.S.C. § 1202(i)(1)
- 26 U.S.C. § 1202(i)(1)(B)
- 26 U.S.C. § 1202(i)(2)
- 26 U.S.C. § 1202(j)(2)(A)
- 26 U.S.C. § 1202(j)(2)(B)
- 26 U.S.C. § 1212(a)(2)(A)(i)
- 26 U.S.C. § 1212(a)(2)(A)(ii)
- 26 U.S.C. § 1221(a)
- 26 U.S.C. § 1221(a)(1)
- 26 U.S.C. § 1221(a)(2)
- 26 U.S.C. § 1221(a)(3)
- 26 U.S.C. § 1221(a)(3)(A)
- 26 U.S.C. § 1221(a)(3)(B)
- 26 U.S.C. § 1221(a)(3)(C)
- 26 U.S.C. § 1221(a)(4)
- 26 U.S.C. § 1221(b)(2)(A)(i)
- 26 U.S.C. § 1223(1)
- 26 U.S.C. § 1223(1)(A)
- 26 U.S.C. § 1223(10)
- 26 U.S.C. § 1223(10)(A)
- 26 U.S.C. § 1223(10)(B)
- 26 U.S.C. § 1223(11)
- 26 U.S.C. § 1223(12)
- 26 U.S.C. § 1223(13)
- 26 U.S.C. § 1223(2)
- 26 U.S.C. § 1223(9)
- 26 U.S.C. § 1223(9)(A)
- 26 U.S.C. § 1223(9)(B)
- 26 U.S.C. § 1231(a)(3)(A)(ii)
- 26 U.S.C. § 1231(b)(1)(A)
- 26 U.S.C. § 1231(b)(1)(B)
- 26 U.S.C. § 1231(b)(1)(C)
- 26 U.S.C. § 1233(a)
- 26 U.S.C. § 1233(b)
- 26 U.S.C. § 1233(b)(1)
- 26 U.S.C. § 1233(b)(2)
- 26 U.S.C. § 1233(c)
- 26 U.S.C. § 1233(d)
- 26 U.S.C. § 1233(e)(1)
- 26 U.S.C. § 1233(e)(2)(A)
- 26 U.S.C. § 1233(e)(2)(B)
- 26 U.S.C. § 1233(e)(2)(C)
- 26 U.S.C. § 1233(e)(2)(D)
- 26 U.S.C. § 1233(e)(4)(A)
- 26 U.S.C. § 1233(e)(4)(A)(i)
- 26 U.S.C. § 1233(f)(3)
- 26 U.S.C. § 1233(h)(1)
- 26 U.S.C. § 1233(h)(1)(A)
- 26 U.S.C. § 1233(h)(1)(B)
- 26 U.S.C. § 1233(h)(2)
- 26 U.S.C. § 1233(h)(2)(A)(i)
- 26 U.S.C. § 1234(a)(1)
- 26 U.S.C. § 1234(a)(3)(A)
- 26 U.S.C. § 1234(b)(1)
- 26 U.S.C. § 1234(b)(2)(A)
- 26 U.S.C. § 1234(b)(2)(B)
- 26 U.S.C. § 1234(c)(2)(A)
- 26 U.S.C. § 1234(c)(2)(B)
- 26 U.S.C. § 1234A(1)
- 26 U.S.C. § 1234B(a)(1)
- 26 U.S.C. § 1234B(a)(2)(A)
- 26 U.S.C. § 1234B(b)
- 26 U.S.C. § 1235(a)
- 26 U.S.C. § 1235(a)(2)
- 26 U.S.C. § 1235(b)(1)
- 26 U.S.C. § 1235(b)(2)
- 26 U.S.C. § 1237(a)
- 26 U.S.C. § 1237(a)(1)
- 26 U.S.C. § 1237(a)(3)
- 26 U.S.C. § 1237(b)(1)
- 26 U.S.C. § 1237(b)(2)
- 26 U.S.C. § 1237(b)(3)(C)
- 26 U.S.C. § 1237(c)
- 26 U.S.C. § 1239(a)
- 26 U.S.C. § 1239(e)
- 26 U.S.C. § 1244(c)(1)(B)
- 26 U.S.C. § 1244(c)(3)(A)
- 26 U.S.C. § 1244(c)(3)(B)
- 26 U.S.C. § 1244(d)(1)(A)(i)
- 26 U.S.C. § 1244(d)(1)(A)(ii)
- 26 U.S.C. § 1244(d)(1)(A)(iii)
- 26 U.S.C. § 1245(a)(1)
- 26 U.S.C. § 1245(a)(1)(A)
- 26 U.S.C. § 1245(a)(1)(B)(ii)
- 26 U.S.C. § 1245(a)(2)(A)
- 26 U.S.C. § 1245(a)(3)
- 26 U.S.C. § 1245(a)(3)(A)
- 26 U.S.C. § 1245(a)(3)(B)
- 26 U.S.C. § 1245(a)(3)(C)
- 26 U.S.C. § 1245(a)(3)(G)
- 26 U.S.C. § 1245(b)(3)
- 26 U.S.C. § 1245(b)(4)
- 26 U.S.C. § 1245(b)(4)(B)
- 26 U.S.C. § 1245(b)(5)(A)
- 26 U.S.C. § 1245(b)(5)(B)
- 26 U.S.C. § 1245(b)(5)(B)(i)
- 26 U.S.C. § 1245(b)(6)(A)
- 26 U.S.C. § 1245(b)(6)(B)
- 26 U.S.C. § 1245(b)(7)
- 26 U.S.C. § 1245(b)(8)(A)
- 26 U.S.C. § 1245(c)
- 26 U.S.C. § 1249(a)
- 26 U.S.C. § 1250(a)(1)(A)
- 26 U.S.C. § 1250(a)(1)(A)(i)
- 26 U.S.C. § 1250(a)(1)(A)(ii)
- 26 U.S.C. § 1250(a)(1)(B)
- 26 U.S.C. § 1250(a)(1)(B)(i)
- 26 U.S.C. § 1250(a)(1)(B)(ii)
- 26 U.S.C. § 1250(a)(1)(B)(iii)
- 26 U.S.C. § 1250(a)(1)(B)(iv)
- 26 U.S.C. § 1250(a)(1)(B)(v)
- 26 U.S.C. § 1250(a)(2)(A)
- 26 U.S.C. § 1250(a)(2)(A)(i)
- 26 U.S.C. § 1250(a)(2)(B)(i)
- 26 U.S.C. § 1250(a)(2)(B)(ii)
- 26 U.S.C. § 1250(a)(2)(B)(iii)
- 26 U.S.C. § 1250(a)(2)(B)(iv)
- 26 U.S.C. § 1250(a)(2)(B)(v)
- 26 U.S.C. § 1250(a)(3)(A)
- 26 U.S.C. § 1250(a)(3)(A)(i)
- 26 U.S.C. § 1250(a)(3)(B)
- 26 U.S.C. § 1250(b)(1)
- 26 U.S.C. § 1250(b)(2)
- 26 U.S.C. § 1250(b)(3)
- 26 U.S.C. § 1250(b)(4)
- 26 U.S.C. § 1250(b)(5)(A)
- 26 U.S.C. § 1250(b)(5)(B)
- 26 U.S.C. § 1250(c)
- 26 U.S.C. § 1250(d)(3)
- 26 U.S.C. § 1250(d)(4)(A)
- 26 U.S.C. § 1250(d)(4)(C)(ii)
- 26 U.S.C. § 1250(d)(4)(D)
- 26 U.S.C. § 1250(d)(4)(D)(i)
- 26 U.S.C. § 1250(d)(4)(D)(ii)
- 26 U.S.C. § 1250(d)(4)(E)
- 26 U.S.C. § 1250(d)(5)(A)
- 26 U.S.C. § 1250(d)(5)(B)
- 26 U.S.C. § 1250(d)(5)(B)(i)
- 26 U.S.C. § 1250(d)(5)(B)(ii)
- 26 U.S.C. § 1250(d)(6)(A)
- 26 U.S.C. § 1250(d)(6)(B)
- 26 U.S.C. § 1250(d)(7)
- 26 U.S.C. § 1250(e)
- 26 U.S.C. § 1250(e)(1)
- 26 U.S.C. § 1250(e)(1)(A)
- 26 U.S.C. § 1250(e)(1)(B)
- 26 U.S.C. § 1250(e)(2)
- 26 U.S.C. § 1250(f)(1)
- 26 U.S.C. § 1250(f)(2)
- 26 U.S.C. § 1250(f)(2)(A)
- 26 U.S.C. § 1250(f)(3)
- 26 U.S.C. § 1250(f)(3)(B)
- 26 U.S.C. § 1250(f)(3)(C)
- 26 U.S.C. § 1250(f)(4)(A)
- 26 U.S.C. § 1250(f)(4)(A)(i)
- 26 U.S.C. § 1250(f)(4)(A)(ii)
- 26 U.S.C. § 1250(f)(4)(B)
- 26 U.S.C. § 1250(f)(4)(C)
- 26 U.S.C. § 1250(g)
- 26 U.S.C. § 1253(c)
- 26 U.S.C. § 1254(a)(1)
- 26 U.S.C. § 1254(a)(1)(A)(i)
- 26 U.S.C. § 1254(a)(1)(A)(ii)
- 26 U.S.C. § 1254(a)(1)(B)(i)(II)
- 26 U.S.C. § 1254(a)(1)(B)(ii)
- 26 U.S.C. § 1254(a)(2)(A)
- 26 U.S.C. § 1254(a)(2)(B)
- 26 U.S.C. § 1254(a)(3)
- 26 U.S.C. § 1254(a)(3)(A)
- 26 U.S.C. § 1254(a)(3)(B)
- 26 U.S.C. § 1255(a)(1)
- 26 U.S.C. § 1255(a)(1)(A)
- 26 U.S.C. § 1255(a)(1)(B)(i)
- 26 U.S.C. § 1255(a)(1)(B)(ii)
- 26 U.S.C. § 1255(a)(2)
- 26 U.S.C. § 1255(a)(3)
- 26 U.S.C. § 1256(e)(4)(C)
- 26 U.S.C. § 1256(f)(1)
- 26 U.S.C. § 1256(f)(3)(B)
- 26 U.S.C. § 1256(f)(3)(C)
- 26 U.S.C. § 1258(c)(2)(A)
- 26 U.S.C. § 1259(c)(1)(A)
- 26 U.S.C. § 1259(c)(1)(B)
- 26 U.S.C. § 1259(c)(1)(C)
- 26 U.S.C. § 1259(c)(1)(D)
- 26 U.S.C. § 1259(d)(1)
- 26 U.S.C. § 1259(d)(2)
- 26 U.S.C. § 1259(d)(2)(A)
- 26 U.S.C. § 1259(d)(2)(B)
- 26 U.S.C. § 1259(e)(2)
- 26 U.S.C. § 1259(e)(3)
- 26 U.S.C. § 1272(a)(6)(C)
- 26 U.S.C. § 1273(b)(1)(B)
- 26 U.S.C. § 1273(b)(2)
- 26 U.S.C. § 1273(b)(3)
- 26 U.S.C. § 1273(b)(3)(B)(ii)
- 26 U.S.C. § 1273(b)(4)
- 26 U.S.C. § 1273(b)(5)
- 26 U.S.C. § 1273(c)(2)
- 26 U.S.C. § 1274(b)(3)(A)
- 26 U.S.C. § 1274(b)(3)(B)(ii)(III)
- 26 U.S.C. § 1274(c)(1)
- 26 U.S.C. § 1274(c)(3)(C)(i)
- 26 U.S.C. § 1274(c)(3)(E)
- 26 U.S.C. § 1274(c)(4)(A)
- 26 U.S.C. § 1274(c)(4)(B)
- 26 U.S.C. § 1274(e)(3)
- 26 U.S.C. § 1274A(b)
- 26 U.S.C. § 1274A(c)(2)(B)
- 26 U.S.C. § 1275(a)(4)
- 26 U.S.C. § 1275(b)(1)
- 26 U.S.C. § 1275(b)(3)
- 26 U.S.C. § 1276(c)(1)
- 26 U.S.C. § 1276(c)(2)
- 26 U.S.C. § 1276(c)(2)(A)
- 26 U.S.C. § 1276(c)(2)(B)
- 26 U.S.C. § 1276(c)(3)
- 26 U.S.C. § 1276(d)(2)
- 26 U.S.C. § 1277(b)(2)(B)(ii)
- 26 U.S.C. § 1277(b)(2)(B)(ii)(I)
- 26 U.S.C. § 1277(b)(2)(B)(ii)(II)
- 26 U.S.C. § 1293(d)
- 26 U.S.C. § 1296(b)(2)(B)
- 26 U.S.C. § 1297(f)(3)(A)
- 26 U.S.C. § 1298(d)(1)
- 26 U.S.C. § 1298(d)(2)(A)
- 26 U.S.C. § 1298(d)(3)(B)
- 26 U.S.C. § 1298(e)(2)(A)
- 26 U.S.C. § 1301(b)(1)(B)
- 26 U.S.C. § 1312(7)(A)
- 26 U.S.C. § 1312(7)(B)(ii)
- 26 U.S.C. § 1312(7)(B)(iii)
- 26 U.S.C. § 1341(b)(2)
- 26 U.S.C. § 1351(b)
- 26 U.S.C. § 1351(c)(1)
- 26 U.S.C. § 1351(e)
- 26 U.S.C. § 1351(f)
- 26 U.S.C. § 1351(g)
- 26 U.S.C. § 1351(g)(1)
- 26 U.S.C. § 1359(e)
- 26 U.S.C. § 1361(e)(1)(C)
- 26 U.S.C. § 1362(d)(3)(C)(ii)
- 26 U.S.C. § 1363(d)(4)(B)
- 26 U.S.C. § 1366(d)(4)
- 26 U.S.C. § 1366(d)(4)(B)
- 26 U.S.C. § 1367(a)(1)(C)
- 26 U.S.C. § 1367(a)(2)
- 26 U.S.C. § 1367(a)(2)(E)
- 26 U.S.C. § 1368(b)(2)
- 26 U.S.C. § 1374(d)(8)(A)(ii)
- 26 U.S.C. § 1382(b)(1)
- 26 U.S.C. § 1382(b)(2)
- 26 U.S.C. § 1382(b)(3)
- 26 U.S.C. § 1382(b)(4)
- 26 U.S.C. § 1382(c)(2)(A)
- 26 U.S.C. § 1382(c)(2)(B)
- 26 U.S.C. § 1385(a)(1)
- 26 U.S.C. § 1385(a)(2)
- 26 U.S.C. § 1385(b)(1)
- 26 U.S.C. § 1388(e)(1)
- 26 U.S.C. § 1394(b)(1)
- 26 U.S.C. § 1394(b)(3)(D)(i)
- 26 U.S.C. § 1394(b)(3)(D)(i)(I)
- 26 U.S.C. § 1394(b)(3)(D)(i)(II)
- 26 U.S.C. § 1397A(a)(1)(B)
- 26 U.S.C. § 1397A(a)(2)
- 26 U.S.C. § 1397A(c)
- 26 U.S.C. § 1397B(b)(1)(A)
- 26 U.S.C. § 1397B(b)(2)(B)
- 26 U.S.C. § 1397B(b)(3)
- 26 U.S.C. § 1397C(b)(3)
- 26 U.S.C. § 1397C(b)(4)
- 26 U.S.C. § 1397C(b)(7)
- 26 U.S.C. § 1397C(b)(8)
- 26 U.S.C. § 1397C(c)(2)
- 26 U.S.C. § 1397C(c)(3)
- 26 U.S.C. § 1397C(c)(6)
- 26 U.S.C. § 1397C(c)(7)
- 26 U.S.C. § 1397C(d)(2)
- 26 U.S.C. § 1397C(d)(2)(A)
- 26 U.S.C. § 1397C(d)(2)(B)
- 26 U.S.C. § 1397C(d)(3)
- 26 U.S.C. § 1397C(e)
- 26 U.S.C. § 1397C(f)
- 26 U.S.C. § 1397C(f)(1)
- 26 U.S.C. § 1397C(f)(2)
- 26 U.S.C. § 1397C(f)(3)
- 26 U.S.C. § 1397C(f)(4)
- 26 U.S.C. § 1397D(a)(1)
- 26 U.S.C. § 1397D(a)(1)(A)
- 26 U.S.C. § 1397D(a)(2)
- 26 U.S.C. § 1397D(b)
- 26 U.S.C. § 1398(d)(2)(C)
- 26 U.S.C. § 1400Z–2(a)(1)
- 26 U.S.C. § 1400Z–2(b)(2)(B)(ii)
- 26 U.S.C. § 1400Z–2(b)(2)(B)(iv)
- 26 U.S.C. § 1400Z–2(c)
- 26 U.S.C. § 1400Z–2(d)(1)
- 26 U.S.C. § 1400Z–2(d)(2)(A)
- 26 U.S.C. § 1400Z–2(d)(2)(A)(iii)
- 26 U.S.C. § 1400Z–2(d)(2)(D)(i)
- 26 U.S.C. § 1400Z–2(d)(2)(D)(i)(I)
- 26 U.S.C. § 1400Z–2(d)(2)(D)(i)(II)
- 26 U.S.C. § 1400Z–2(d)(2)(D)(i)(III)
- 26 U.S.C. § 1400Z–2(d)(2)(D)(ii)
- 26 U.S.C. § 1400Z–2(d)(3)(A)(i)
- 26 U.S.C. § 1400Z–2(d)(3)(B)
- 26 U.S.C. § 1400Z–2(d)(3)(B)(i)
- 26 U.S.C. § 1400Z–2(d)(3)(B)(ii)
- 26 U.S.C. § 1400Z–2(e)(4)(B)
- 26 U.S.C. § 1400Z–2(f)(1)(A)(ii)
- 26 U.S.C. § 1402(a)(1)
- 26 U.S.C. § 1402(a)(3)(C)
- 26 U.S.C. § 1402(a)(3)(C)(i)
- 26 U.S.C. § 1402(a)(3)(C)(ii)
- 26 U.S.C. § 1402(a)(5)(A)
- 26 U.S.C. § 1402(a)(5)(B)
- 26 U.S.C. § 1402(a)(v)
- 26 U.S.C. § 1402(i)(1)
- 26 U.S.C. § 1411(c)(1)(A)(iii)
- 26 U.S.C. § 1411(c)(4)(A)
- 26 U.S.C. § 1441(a)
- 26 U.S.C. § 1445(a)
- 26 U.S.C. § 1445(b)(3)(A)
- 26 U.S.C. § 1445(b)(3)(B)
- 26 U.S.C. § 1445(b)(4)(B)(i)(I)
- 26 U.S.C. § 1445(b)(4)(B)(i)(II)
- 26 U.S.C. § 1445(b)(5)(A)
- 26 U.S.C. § 1445(b)(5)(B)
- 26 U.S.C. § 1445(b)(8)
- 26 U.S.C. § 1445(b)(9)(A)
- 26 U.S.C. § 1445(c)(4)(A)
- 26 U.S.C. § 1445(c)(4)(B)
- 26 U.S.C. § 1445(e)(1)
- 26 U.S.C. § 1445(e)(3)
- 26 U.S.C. § 1445(e)(4)
- 26 U.S.C. § 1445(e)(6)
- 26 U.S.C. § 1445(f)(1)
- 26 U.S.C. § 1445(f)(2)
- 26 U.S.C. § 1445(f)(5)
- 26 U.S.C. § 1445(f)(6)
- 26 U.S.C. § 1446(f)(2)(C)
- 26 U.S.C. § 1473(1)(A)(ii)
- 26 U.S.C. § 1503(e)(1)(B)
- 26 U.S.C. § 1503(e)(2)(A)
- 26 U.S.C. § 1503(e)(3)(A)
- 26 U.S.C. § 1503(e)(3)(B)
- 26 U.S.C. § 1504(d)
Redemption of stock— For purposes of this part, stock shall be treated as redeemed by a corporation if the corporation acquires its stock from a shareholder in exchange for property, whether or not the stock so acquired is cancelled, retired, or held as treasury stock.
Notes, amendments, and revision history
(Aug. 16, 1954, ch. 736, 68A Stat. 99.)