Statutes Cross References

26 USC 861 26 USC 861     71.255 (2) (b), (d) 1., 2., 3.

26 USC 865 26 USC 865     71.255 (2) (b), (d) 1., 2., 3.

26 USC 871 26 USC 871     71.52 (1g) (b)

26 USC 911 26 USC 911     71.05 (22) (f) 3m., 71.07 (6) (a), (am) 2. (intro.)

26 USC 931 26 USC 931     71.05 (22) (b) 2., 71.07 (6) (a), (am) 2. (intro.)

26 USC 992 26 USC 992     71.30 (5)

26 USC 1001 26 USC 1001     71.05 (6) (a) 16., (b) 12.

26 USC 1014 26 USC 1014     71.05 (10) (e), 71.83 (1) (cf)

26 USC 1016 26 USC 1016     71.05 (12) (b) (intro.), (c) (intro.)

26 USC 1033 26 USC 1033     71.52 (6)

26 USC 1034 26 USC 1034     71.05 (12) (b) (intro.), (c) (intro.), 71.52 (6)

26 USC 1202 26 USC 1202     71.05 (21), 71.98 (5) (a), (b)

26 USC 1211 26 USC 1211     71.05 (6) (a) 10., (14), (21), 71.255 (4) (i)

26 USC 1212 26 USC 1212     71.05 (21)

26 USC 1222 26 USC 1222     71.255 (4) (i)

26 USC 1231 26 USC 1231     71.05 (6) (a) 10., 71.255 (4) (i)

26 USC 1274 26 USC 1274     49.453 (4) (ag) 1. a., 177.0607 (2)

26 USC 1291 26 USC 1291     71.05 (6) (a) 20.

26 USC 1341 26 USC 1341     71.07 (1)

26 USC 1361 26 USC 1361     71.125 (2), 108.02 (26) (b) 5. (intro.), 701.0818 (6) (b) 2. d., 701.1319 (2) (d)

26 USC 1362 26 USC 1362     71.24 (6) (c), 71.44 (2) (c)

26 USC 1363 26 USC 1363     71.34 (1k) (ar)

26 USC 1366 26 USC 1366     71.05 (1) (hp), 71.26 (3) (ag) 4., 71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (ai), (b), (i), 71.36 (1m) (c), 71.45 (1) (dn), (2) (a) 24.

26 USC 1374 26 USC 1374     71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (i), 71.35

26 USC 1375 26 USC 1375     71.05 (6) (a) 6., 71.34 (1g) (j) 5., (k) 5., (L) 5., (m) 5., (n) 5., (1k) (i)

26 USC 1379 26 USC 1379     108.02 (26) (b) 5. (intro.)

26 USC 1400N 26 USC 1400N     66.1103 (2) (k) 22.

26 USC 1400U-3 26 USC 1400U-3     66.1103 (2) (k) 22.

26 USC 1400Z-1 26 USC 1400Z-1     71.05 (25m) (a) 3.

26 USC 1400Z-2 26 USC 1400Z-2     71.05 (25m) (a) 2., 4., (b), 71.34 (1k) (p) 1., 71.45 (2) (a) 21. a., 71.83 (1) (e)

26 USC 1504 26 USC 1504     71.14 (3) (a), (b), 77.54 (49), 450.01 (1p)

26 USC 1563 26 USC 1563     71.01 (9am), 71.22 (9am), 71.255 (1) (n), 71.34 (1p), 71.42 (4m), 108.02 (21s) (a), 108.17 (5)

26 USC 2001-2801 26 USC 2001-2801     854.30 (1) (intro.)

26 USC 2010 26 USC 2010     854.30 (1) (a) (intro.)

26 USC 2032A 26 USC 2032A     244.56 (1)

26 USC 2041 26 USC 2041     701.0103 (2), 701.0505 (2) (b) 2. a., 702.502 (2), 702.503 (2) (a)

26 USC 2044 26 USC 2044     701.0819 (2) (c)

26 USC 2056 26 USC 2056     701.0814 (4) (a), 701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)

26 USC 2056A 26 USC 2056A     701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)

26 USC 2503 26 USC 2503     54.854 (11m), 244.57 (2) (a), 701.0505 (2) (b) 2. b., 701.0814 (4) (c), 701.1319 (2) (c), 702.503 (2) (b)

26 USC 2513 26 USC 2513     244.57 (2) (a), (b), 701.0505 (2) (b) 2. b., 702.503 (2) (b)

26 USC 2514 26 USC 2514     701.0103 (2), 701.0505 (2) (b) 2. a., 702.502 (2), 702.503 (2) (a)

26 USC 2518 26 USC 2518     700.27 (11) (b), 854.13 (12) (b)

26 USC 2523 26 USC 2523     701.0505 (2) (e) 1. a., b., 701.0814 (4) (a), 701.0818 (6) (b) 2. a., 701.0819 (2) (c), (4), 701.1123 (1) (a)

26 USC 2601-2664 26 USC 2601-2664     854.30 (1) (intro.)

26 USC 2631 26 USC 2631     854.30 (1) (a) (intro.)

26 USC 2642 26 USC 2642     701.1319 (2) (e)

26 USC 2702 26 USC 2702     701.0818 (6) (b) 2. c.

26 USC 3101 26 USC 3101     108.02 (26) (c) 5.

26 USC 3121 26 USC 3121     108.02 (26) (c) 4. e.

26 USC 3301 26 USC 3301     46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.065 (3m), 108.152 (6) (c), 108.16 (9) (a) (intro.)

26 USC 3302 26 USC 3302     108.23

26 USC 3303 26 USC 3303     108.18 (3) (c)

26 USC 3304 26 USC 3304     108.04 (18) (b), 108.14 (8n) (a), 108.141 (1) (b) 1., (h), 108.142 (1) (h) 1., (i), 108.16 (9) (a) 1., 108.19 (4)

26 USC 3305 26 USC 3305     108.16 (9) (a) (intro.), 2.

26 USC 3306 26 USC 3306     71.07 (3w) (a) 5m., (3wm) (a) 4., 71.28 (3w) (a) 5m., (3wm) (a) 4., 71.47 (3w) (a) 5m., 108.015, 108.02 (15) (k) 21. (intro.), (26) (b) 4., (c) 16.

26 USC 3311 26 USC 3311     46.272 (7) (e), 47.035 (1), 101.654 (2) (c), 108.02 (21) (a) 1., 108.065 (3m)

26 USC 3402 26 USC 3402     108.135 (2), 565.30 (4)

26 USC 3507 26 USC 3507     49.145 (3) (b) 1., 49.19 (4) (bm), (es), (5) (a) 1e., 977.02 (3) (c)

26 USC 3508 26 USC 3508     71.63 (2)

26 USC 4051 26 USC 4051     77.51 (12m) (b) 3s., (15b) (b) 3s.

26 USC 4101 26 USC 4101     78.005 (14), 78.10 (1), 168.01 (4)

26 USC 4105 26 USC 4105     78.005 (14), 168.01 (4)

26 USC 4481 26 USC 4481     340.01 (18g), 341.10 (11), 341.63 (1) (d)

26 USC 4941 26 USC 4941     181.0320 (1) (a), 701.1201 (1) (a) 1.

26 USC 4942 26 USC 4942     181.0320 (2), 701.1201 (2)

26 USC 4943 26 USC 4943     181.0320 (1) (b), 701.1201 (1) (a) 2.

26 USC 4944 26 USC 4944     181.0320 (1) (c), 701.1201 (1) (a) 3.

26 USC 4945 26 USC 4945     181.0320 (1) (d), 701.1201 (1) (a) 4.

26 USC 4947 26 USC 4947     701.1201 (1) (a) (intro.), (b), (2)

26 USC 4973 26 USC 4973     71.83 (1) (a) 6.

26 USC 4974 26 USC 4974     71.83 (1) (a) 6.

26 USC 4975 26 USC 4975     71.83 (1) (a) 6., 628.347 (1) (ak) 3.

26 USC 4980A 26 USC 4980A     71.83 (1) (a) 6.

26 USC 4980B 26 USC 4980B     632.745 (8) (a)

26 USC 5000A 26 USC 5000A     632.885 (1) (af)

26 USC 5051 26 USC 5051     125.02 (2d) (a), (2p) (a)

26 USC 5701 26 USC 5701     139.31 (1) (c), (d)

26 USC 5801 26 USC 5801     941.28 (4), 941.298 (3) (c)

26 USC 5872 26 USC 5872     941.28 (4), 941.298 (3) (c)

26 USC 6011 26 USC 6011     71.81 (1) (a)

26 USC 6013 26 USC 6013     71.03 (2) (d) 2., (f)

26 USC 6015 26 USC 6015     71.10 (6) (a)

26 USC 6033 26 USC 6033     202.12 (5) (a) 1.

26 USC 6053 26 USC 6053     108.02 (26) (b) 3.

26 USC 6111 26 USC 6111     71.81 (7) (a)

26 USC 6166 26 USC 6166     72.225 (1)

26 USC 6225 26 USC 6225     71.76 (2) (a), (b)

26 USC 6241 26 USC 6241     71.76 (2) (a), (b)