Statutes Cross References

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

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)