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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)
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
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