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26 USC 105
26 USC 105
71.98 (2)
26 USC 106
26 USC 106
71.98 (1)
26 USC 108
26 USC 108
71.10 (7m)
26 USC 112
26 USC 112
71.52 (1g) (intro.)
26 USC 117
26 USC 117
108.02 (26) (c) 13.
26 USC 118
26 USC 118
71.77 (2m) (intro.)
,
(a)
,
(b)
,
(c)
26 USC 119
26 USC 119
108.02 (26) (c) 11.
26 USC 121
26 USC 121
71.52 (6)
26 USC 125
26 USC 125
40.02 (26g) (a)
,
40.86 (1) (intro.)
,
108.02 (4m) (a)
,
(26) (c) 3.
,
108.05 (3) (a)
,
108.21 (1)
26 USC 127
26 USC 127
71.07 (5r) (c) 2.
,
71.28 (5r) (c) 2.
,
71.47 (5r) (c) 2.
,
108.02 (26) (c) 10.
26 USC 129
26 USC 129
108.02 (26) (c) 10.
26 USC 131
26 USC 131
71.52 (6)
26 USC 132
26 USC 132
40.02 (26g) (b)
,
40.86 (2m)
,
108.02 (26) (c) 13.
26 USC 141
26 USC 141
238.10 (1)
,
(2)
26 USC 143
26 USC 143
234.59 (3) (bd) 1.
,
2.
,
234.592 (3) (a) 6.
,
234.60 (5) (a)
26 USC 146
26 USC 146
238.10 (1)
,
(4)
26 USC 151
26 USC 151
71.03 (2) (a) 5.
,
71.05 (23) (a) 2.
,
632.897 (10) (a) 3.
,
767.511 (1) (b)
,
767.804 (3) (c)
,
767.805 (4) (c)
,
767.89 (3) (d)
26 USC 152
26 USC 152
36.27 (2) (a) 3.
,
(cm)
,
38.22 (6) (b)
,
(c)
,
71.05 (6) (b) 28. (intro.)
,
49. b.
,
(10) (i) 1.
,
(23) (b) 2.
,
71.52 (5)
,
77.68 (1) (f) 2.
,
118.125 (2) (k)
,
119.25 (2) (b)
26 USC 162
26 USC 162
71.05 (6) (a) 12.
,
71.07 (3n) (c)
,
(6e) (a) 5.
,
(9) (a) 3.
,
71.28 (3n) (c)
,
71.34 (1k) (h) (intro.)
,
71.47 (3n) (c)
,
125.33 (2) (n) 1. (intro.)
26 USC 163
26 USC 163
71.01 (5s)
,
71.22 (3m)
,
71.34 (1e)
,
71.42 (1t)
26 USC 164
26 USC 164
71.05 (6) (a) 12.
,
13.
,
71.07 (5) (a) 2.
,
71.21 (5)
,
71.34 (1k) (ag)
,
71.52 (1g) (intro.)
26 USC 165
26 USC 165
71.05 (6) (a) 10.
,
71.07 (5) (a) 3.
26 USC 166
26 USC 166
77.585 (1) (a)
,
(1g)
,
139.362 (1)
,
139.801 (1)
26 USC 167
26 USC 167
283.17 (2) (intro.)
,
283.53 (3) (e)
26 USC 169
26 USC 169
283.17 (2) (intro.)
,
283.53 (3) (e)
26 USC 170
26 USC 170
11.0101 (4)
,
19.44 (1) (a) 1.
,
39.12 (5)
,
44.20 (3) (a)
,
48.982 (2e) (f)
,
71.05 (6) (a) 7.
,
71.255 (4) (h)
,
93.73 (1m) (e)
,
229.848 (1)
,
232.03 (1)
,
247.03 (1)
,
632.65 (1) (a)
,
701.1107 (1)
26 USC 179
26 USC 179
71.01 (7r) (c)
,
71.22 (5m) (b)
,
71.34 (1m) (b)
,
71.52 (6)
,
71.58 (7) (a)
,
71.98 (4)
26 USC 179A
26 USC 179A
71.98 (4)
26 USC 179B
26 USC 179B
71.98 (4)
26 USC 179C
26 USC 179C
71.98 (4)
26 USC 179D
26 USC 179D
71.98 (4)
26 USC 179E
26 USC 179E
71.98 (4)
26 USC 199
26 USC 199
71.05 (6) (a) 21.
,
22.
26 USC 212
26 USC 212
71.34 (1k) (c)
26 USC 213
26 USC 213
71.07 (5) (a) 9.
,
15.
26 USC 216
26 USC 216
71.05 (6) (a) 13.
,
71.07 (5) (a) 2.
26 USC 217
26 USC 217
71.05 (6) (a) 18.
,
71.07 (5) (a) 4.
,
108.02 (26) (c) 7.
26 USC 219
26 USC 219
71.52 (6)
26 USC 220
26 USC 220
71.83 (1) (c)
,
71.98 (1)
26 USC 221
26 USC 221
71.05 (6) (b) 55.
,
71.07 (6) (a)
,
71.98 (11)
26 USC 223
26 USC 223
40.02 (37m)
,
(37r)
,
71.83 (1) (ce)
,
71.98 (1)
,
632.867 (2) (c)
26 USC 267
26 USC 267
71.01 (9am)
,
71.07 (2dm) (a) 4.
,
71.10 (1m) (c)
,
71.22 (9am)
,
71.25 (8) (d)
,
71.255 (1) (n)
,
71.28 (1dm) (a) 4.
,
71.30 (2m) (c)
,
71.34 (1p)
,
71.42 (4m)
,
71.47 (1dm) (a) 4.
,
71.80 (1m) (c)
26 USC 274
26 USC 274
108.02 (26) (c) 7.
26 USC 318
26 USC 318
71.01 (9am)
,
71.22 (9ad) (c)
,
(9am)
,
71.34 (1p)
,
71.42 (4m)
,
77.51 (13g) (d) 1.
,
3.
26 USC 368
26 USC 368
71.80 (23) (a) 1.
,
77.51 (14g) (g)
26 USC 383
26 USC 383
71.28 (4) (e)
,
71.47 (4) (e)
,
238.397 (4) (f)
26 USC 401
26 USC 401
40.02 (31)
,
(48r)
,
40.05 (1) (a) 6.
,
(2r) (b) (intro.)
,
40.08 (14)
,
40.19 (5)
,
40.23 (4) (a)
,
(c)
,
(e) 1.
,
2.
,
3.
,
4.
,
(f) (intro.)
,
(h)
,
(i)
,
40.285 (5) (b) 2.
,
40.82 (3)
,
66.0603 (1m) (b) 2.
,
108.02 (15) (j) 5.
,
(26) (c) 4. a.
,
108.05 (7) (a) 2.
,
215.13 (44)
,
244.55 (1) (e)
,
628.347 (8) (b) 2.
,
701.1319 (1) (c)
,
(2) (f)
26 USC 402
26 USC 402
40.02 (25g)
,
71.05 (6) (a) 4.
26 USC 403
26 USC 403
36.11 (15)
,
40.02 (18g)
,
40.285 (4) (a) 2.
,
(5) (a) 2.
,
(b) 2.
,
40.81 (2)
,
108.02 (26) (c) 4. b.
,
d.
,
244.55 (1) (d)
,
628.347 (8) (b) 2.
26 USC 408
26 USC 408
49.453 (4) (e) 1. (intro.)
,
a.
,
b.
,
71.05 (6) (b) 54. (intro.)
,
71.98 (1)
,
(8)
,
108.02 (26) (c) 4. c.
,
215.13 (44)
,
244.55 (1) (a)
,
(c)
,
623.06 (4) (b)
,
(4m)
,
628.347 (8) (b) 2.
26 USC 408A
26 USC 408A
49.453 (4) (e) 1. c.
,
244.55 (1) (b)
26 USC 409A
26 USC 409A
244.55 (1) (g)
26 USC 414
26 USC 414
40.02 (15) (d)
,
(e) 2.
,
(22) (e)
,
40.05 (1) (a) 7.
,
(b) 1.
,
40.23 (4) (a)
,
628.347 (8) (b) 3.
,
632.745 (6) (b) 1.
26 USC 415
26 USC 415
40.02 (15) (e) 3.
,
40.05 (2r) (b) (intro.)
,
40.23 (2m) (b)
,
40.31 (1)
,
40.32 (1)
26 USC 422A
26 USC 422A
71.08 (1) (bm) (intro.)
26 USC 443
26 USC 443
71.03 (2) (d) 3.
,
71.05 (5)
,
71.24 (6) (d)
,
71.44 (2) (d)
26 USC 457
26 USC 457
16.25 (2)
,
40.02 (18g)
,
40.285 (5) (b) 2.
,
40.80 (2) (g)
,
40.82 (3)
,
(4) (a)
,
244.55 (1) (f)
,
628.347 (8) (b) 3.
26 USC 464
26 USC 464
71.01 (7r) (c)
,
71.05 (6) (a) 10.
,
71.22 (5m) (b)
,
71.34 (1m) (b)
26 USC 468A
26 USC 468A
71.22 (7)
26 USC 501
26 USC 501
23.0955 (1)
,
(2) (a) (intro.)
,
1.
,
23.0956 (1) (intro.)
,
(a)
,
23.0957 (2) (b)
,
23.0962 (1) (a)
,
23.0965 (3)
,
23.097 (1)
,
23.098 (1) (b)
,
23.099 (1) (b)
,
23.197 (4) (a) 1.
,
23.295 (2) (b)
,
26.40 (1c)
,
27.016 (1) (b)
,
29.194 (1) (d) 2.
,
29.89 (1)
,
36.60 (1) (ah) 2.
,
39.12 (5)
,
41.24 (4)
,
41.41 (7) (L)
,
42.01 (4) (a)
,
43.58 (7) (b) 1.
,
2.
,
44.20 (3) (a)
,
46.279 (4m) (a)
,
48.982 (2e) (f)
,
49.134 (1) (c)
,
59.56 (2) (b)
,
66.0721 (1) (ae)
,
70.11 (2m)
,
(3m) (c) 3.
,
(4b) (a)
,
(12) (c)
,
(25)
,
(29)
,
(29m)
,
(29p)
,
(34) (a) 3.
,
(40) (a)
,
(43) (intro.)
,
(a)
,
(45) (intro.)
,
(a)
,
(45m)
,
71.07 (9m) (h)
,
71.22 (9ad) (b) 1.
,
71.28 (6) (h)
,
71.45 (1) (a)
,
71.47 (6) (h)
,
77.54 (9a) (f)
,
(fc)
,
(i)
,
77.81 (5)
,
77.82 (1) (bp) 3. b.
,
93.73 (1m) (e)
,
94.10 (1) (b)
,
97.29 (1) (h) 10.
,
100.173 (2) (b) (intro.)
,
101.862 (6) (b) 1.
,
101.934 (3)
,
102.07 (11m)
,
102.33 (2) (d) 1. c.
,
103.21 (2)
,
103.64 (2)
,
106.277 (1) (a)
,
108.02 (15) (j) 5.
,
(19)
,
(26) (c) 4. a.
,
108.141 (3g) (a) 3. b.
,
114.002 (16)
,
115.45 (1) (c)
,
118.27 (1)
,
118.60 (6m) (a) 3.
,
119.18 (16) (a)
,
119.23 (6m) (a) 3.
,
119.9003 (15) (a)
,
125.33 (2) (h)
,
(j)
,
134.695 (1) (am)
,
153.01 (3g) (intro.)
,
(4j) (intro.)
,
157.06 (11) (a) 5.
,
165.40 (5) (c) 2.
,
169.26 (1)
,
177.0704 (2) (a)
,
181.1302 (3) (e)
,
185.71 (3) (b)
,
187.40 (2) (intro.)
,
188.15 (4)
,
193.735 (1) (intro.)
,
202.11 (1) (a)
,
(2) (a)
,
224.71 (1br) (intro.)
,
229.848 (1)
,
231.01 (4m) (intro.)
,
(5) (a) (intro.)
,
(5n)
,
(8c) (a)
,
237.09 (1)
,
238.045 (1)
,
238.17 (3) (a)
,
(b)
,
250.15 (1) (b) 1.
,
253.15 (1) (e)
,
281.37 (1) (c)
,
281.72 (1)
,
(2) (intro.)
,
(a)
,
289.645 (4) (b) (intro.)
,
292.11 (9) (e) 1s.
,
301.098 (1) (b)
,
303.10 (3) (c)
,
341.14 (8v) (d)
,
(8w) (a)
,
(d)
,
(9) (c)
,
(10) (c)
,
(11) (c)
,
(11m) (c)
,
(12) (c)
,
(13) (c)
,
(14) (c)
,
(15) (c)
,
(16) (c) 1.
,
2.
,
422.403 (4)
,
422.501 (2) (b) 3.
,
440.03 (2)
,
440.52 (1) (e) 1.
,
446.028 (1) (a) 5. a.
,
551.102 (11) (i)
,
632.69 (12) (a) 2. h.
,
704.90 (5m) (a)
,
895.442 (1) (b)
,
895.508 (1)
,
944.21 (8) (b) 3. b.
,
4.
,
948.11 (4) (b) 3. b.
,
4.
26 USC 509
26 USC 509
181.0320 (1) (intro.)
,
(2)
,
701.1201 (1) (a) (intro.)
,
(2)
26 USC 511
26 USC 511
70.1105 (1)
,
70.339 (1) (intro.)
26 USC 512
26 USC 512
71.09 (2)
,
71.26 (1) (a)
,
71.29 (1) (c)
,
(9) (c)
,
(10) (c)
,
71.84 (2) (b)
26 USC 514
26 USC 514
632.65 (1) (b)
26 USC 515
26 USC 515
70.1105 (1)
,
70.339 (1) (intro.)
26 USC 521
26 USC 521
108.02 (15) (j) 5.
26 USC 529
26 USC 529
71.05 (6) (a) 26. a.
,
b.
,
(b) 32. am.
,
32m.
,
71.98 (11)
,
224.48 (1) (b)
,
(3) (a)
,
(7m) (c)
,
224.50 (2) (a)
,
(b)
,
(e)
,
(i)
,
(3) (a) 3.
,
244.57 (1)
,
701.0816 (27)
26 USC 529A
26 USC 529A
16.643 (1)
,
(2)
,
71.05 (6) (a) 27.
,
(b) 52.
,
71.07 (5) (a) 9.
,
(11) (c) 1.
,
177.01 (13b) (c) 1.
,
177.0203 (intro.)
,
224.55 (1) (b)
,
(2) (c) 1.
,
701.0102 (12m)
,
701.0816 (30)
26 USC 541
26 USC 541
180.1807 (1) (b)
26 USC 584
26 USC 584
71.14 (3) (a)
26 USC 611
26 USC 611
70.375 (1) (b) 1. (intro.)
26 USC 613
26 USC 613
70.375 (1) (b) 1. (intro.)
,
(4) (em)
26 USC 641
26 USC 641
71.05 (6) (a) 9.
,
71.125 (2)
26 USC 664
26 USC 664
701.0818 (6) (b) 2. b.
,
701.1107 (1)
26 USC 671
26 USC 671
701.0505 (1) (a) 2.
,
701.1319 (1) (a)
26 USC 672
26 USC 672
701.1319 (2) (g)
26 USC 674
26 USC 674
701.1302 (6)
26 USC 677
26 USC 677
701.1319 (1) (a)
26 USC 679
26 USC 679
701.0505 (1) (a) 2.
,
701.1319 (1) (a)
26 USC 685
26 USC 685
71.17 (6)
26 USC 703
26 USC 703
71.34 (1k) (c)
26 USC 705
26 USC 705
71.05 (1) (hp)
,
71.26 (3) (ag) 4.
,
71.34 (1k) (ai)
,
71.45 (1) (dn)
,
(2) (a) 24.
26 USC 761
26 USC 761
71.775 (3) (b)
26 USC 847
26 USC 847
71.45 (2) (a) 10m.
26 USC 856
26 USC 856
71.01 (9am)
,
71.22 (9ad) (b) 3.
,
5. a.
,
(c)
,
(9am)
,
71.34 (1p)
,
71.42 (4m)
,
71.80 (23) (a) 2.
26 USC 860A
26 USC 860A
71.26 (1) (f)
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)
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