TOPN: Tax Reform Act of 1976

Tax Reform Act of 1976

Pub. L. 94-455
Classification
Pub. L. SectionStatusUnited States Code
  TitleSectionAuthorizes
101261 nt
26 CFR
201(a)Rep.26189
201(b)26prec. 161
201(c)Elim.26189 nt
202(a)–(c)(2)261250
202(c)(3)26167
26 CFR
202(d)261250 nt
203(a)26167
26 CFR
203(b)26167 nt
26 CFR
204(a)26465
26 CFR
204(b)26prec. 461
204(c)26465 nt
26 CFR
205(a)261254
26 CFR
205(b)26751
26 CFR
205(c)(1)(A)26170
26 CFR
36 CFR
40 CFR
205(c)(1)(B), (C)26301
26 CFR
205(c)(1)(D)26312
205(c)(1)(E)Rep.26453
26 CFR
205(c)(2)Rep.26341
205(c)(3)26163
26 CFR
205(d)26prec. 1231
205(e)261254 nt
26 CFR
206(a)–(b)(2)Rep.261251
206(b)(3)Elim.261251 nt
207(a)(1)26464
207(a)(2)26prec. 461
207(a)(3)26464 nt
207(b)(1), (2)Rep.26278
207(b)(3)Elim.26278 nt
207(c)(1)(A)26447
207(c)(1)(B)26prec. 446
207(c)(2)26447 nt
207(c)(3)26447 nt
208(a)26461
26 CFR
208(b)26461 nt
26 CFR
209(a)26163
26 CFR
209(b)26163 nt
26 CFR
210(a)Rep.26280
210(b)26prec. 261
210(c)Elim.26280 nt
211(a)26543
211(b)26543 nt
212(a)(1)Rep.261056
212(a)(1)261060
26 CFR
212(a)(2)26prec. 1051
212(a)(3)Elim.261056 nt
212(b)(1)261245
212(b)(2)261245 nt
213(a)26179
26 CFR
213(b)(1)26709
26 CFR
213(b)(2)26prec. 701
213(b)(3)26707
26 CFR
213(c)(1)26706
26 CFR
213(c)(2), (3)(A)26704
26 CFR
213(c)(3)(B)26761
26 CFR
213(d), (e)26704
26 CFR
213(f)26709 nt
26 CFR
214(a)26183
214(b)266212
214(c)26183 nt
301(a), (b)2656
26 CFR
301(c)(1)–(4)(A)2657
301(c)(4)(B)2656
26 CFR
301(c)(4)(C)2657
301(d)2658
26 CFR
301(e)26443
301(f)Elim.2657 nt
301(g)Elim.2656 nt
26 CFR
302(a)Rep.261348
302(b)Rep.26prec. 1346
302(c)Rep.261304
302(d)Elim.261304 nt
401(a)(1)Elim.2642 nt
26 CFR
401(a)(2)(A), (B)Elim.2642
26 CFR
401(a)(2)(C)266096
401(a)(2)(D)26prec. 31
401(b)(1), (2)Rep.26141
26 CFR
31 CFR
401(b)(3)266012
401(c)(1)(A)2632 nt
401(c)(1)(B), (2)2632
401(d)263402
26 CFR
401(e)2632 nt
402(a)2632 nt
402(b)2632 nt
501(a)263
501(b)(1), (2)Rep.26
4, 36
501(b)(3)–(5)Rep.26144
26 CFR
501(b)(6)261211
501(b)(7)Rep.261304
501(b)(8), (9)266014
501(c)(1)26prec. 1
501(c)(2)26prec. 31
502(a)2662
26 CFR
502(b)263402
26 CFR
502(c)2662 nt
26 CFR
503(a)2622
503(b)(1)26904
26 CFR
503(b)(2), (3)266014
503(b)(4)Rep.2624
503(b)(4)Elim.2642
26 CFR
503(b)(4)2646
26 CFR
503(b)(4)Rep.2650A
503(b)(5)26prec. 31
504(a)(1)2621
26 CFR
504(a)(2)26prec. 31
504(b)(1)Rep.26214
504(b)(2)26prec. 211
504(c)(1)26213
504(c)(2)266096
504(c)(3)263402
26 CFR
505(a)26105
505(b)26104
505(c)26105 nt
505(d)26105 nt
505(e)(1)26104
505(e)(2)26104 nt
505(f)26105 nt
506(a)–(c)26217
506(d)26217 nt
507Elim.268022 nt
508263 nt
601(a)26280A
601(b)26prec. 261
601(c)26280A nt
602(a)26274
26 CFR
602(b)26274 nt
26 CFR
603(a), (b)Rep.26422
26 CFR
603(c)Rep.26424
603(d)Elim.26422 nt
26 CFR
60426162 nt
26 CFR
605(a)26166
26 CFR
605(b)Rep.2681
605(c)26166 nt
26 CFR
701(a)(1)26667
701(a)(2)26666
701(a)(3)Rep.26668
701(b), (c)26665
701(d)(1)Rep.26669
701(d)(2), (3)26665
701(e)(1)Rep.26644
701(e)(2)26641
701(f)(1)Rep.261302
701(f)(2), (3)266401
27 CFR
701(g)(1)26prec. 665
701(g)(2)26prec. 641
701(h)26667 nt
8012648 nt
25 CFR
26 CFR
802(a)–(b)(5)2646
26 CFR
802(b)(6)2648
25 CFR
26 CFR
802(b)(7)Rep.2646 nt
26 CFR
802(c)2646 nt
26 CFR
803(a)2646
26 CFR
803(b)(1)2646
26 CFR
803(b)(2)26401
26 CFR
29 CFR
803(b)(3)261504
26 CFR
803(b)(4)26415
803(c)–(e)Rep.2646 nts
26 CFR
803(f)26415
803(g)266655 nt
26 CFR
803(h)264975 nt
803(i)(1)291222
803(i)(2)(A)(i), (ii)29prec. 1221
803(i)(2)(A)(iii)291221
803(i)(2)(A)(iii)291222
803(j)2646 nt
26 CFR
804(a)2648
25 CFR
26 CFR
804(b)2647
26 CFR
36 CFR
804(c)2648 nt
25 CFR
26 CFR
804(d)2648 nt
25 CFR
26 CFR
804(e)2648 nt
25 CFR
26 CFR
805(a)2646
26 CFR
805(b)2646 nt
26 CFR
806(a)–(c)26172
806(d)(1)Elim.26812
806(d)(2)Rep.26825
806(e)26382 nt
26 CFR
806(f)(1)26368
806(f)(2)26383 nt
26 CFR
806(g)(1)26172 nt
806(g)(2), (3)26382 nt
26 CFR
807Rev. T.46a1177-1
46 CFR
901(a)2611
901(b)Rep.26821
901(c)(1)261561
26 CFR
901(c)(2)2615
901(c)(3)Rep.266154
901(d)2611 nt
902(a)Elim.261371, 1371 nt
902(b)Elim.261377, 1377 nt
26 CFR
902(c)(1)–(3)Elim.26
1371, 1372
902(c)(4)Elim.261371 nt
1011(a), (b)26911
26 CFR
1011(c)Rep.2636
1011(d)26911 nt
26 CFR
1012(a)(1)266013
1012(a)(2)26871
1012(b)(1)26879
1012(b)(2)Rep.26981
1012(b)(3)(A)26prec. 871
1012(b)(3)(B)26prec. 901
1012(c)Rep.266073
1012(d)266013 nt
1013(a)26679
26 CFR
1013(b)26678
1013(c)26643
26 CFR
1013(d)(1)266048
1013(d)(2)266677
1013(e)(1)26prec. 671
1013(e)(2)26643
26 CFR
1013(e)(3), (4)266048
1013(e)(5)26prec. 6041
1013(f)(1)26679 nt
26 CFR
1013(f)(2)26643 nt
26 CFR
1014(a)26667
1014(b)26668
1014(c)26prec. 665
1014(d)26668 nt
1015(a), (b)Rep.26
1491, 1492
1015(c)Rep.261057
1015(c)261060
26 CFR
1015(c)26prec. 1051
1015(d)Elim.261491 nt
1021(a)26956
26 CFR
42 CFR
1021(b)26958
1021(c)26956 nt
26 CFR
42 CFR
1022(a)261248
26 CFR
1022(b)261248 nt
26 CFR
1023(a)26954
26 CFR
1023(b)26954 nt
26 CFR
1024(a)26954
26 CFR
1024(b)26954 nt
26 CFR
1031(a)26904
26 CFR
1031(b)(1)26901
26 CFR
1031(b)(1)26960
26 CFR
1031(b)(2)26243
1031(b)(3)261351
1031(b)(4)261503
26 CFR
1031(b)(5)26383
26 CFR
1031(b)(5)266038
26 CFR
1031(b)(5)266501
27 CFR
1031(b)(6)26907
26 CFR
1031(c)26904 nt
26 CFR
1032(a)26904
26 CFR
1032(b)26907
26 CFR
1032(c)26904 nt
26 CFR
1033(a)26902
26 CFR
1033(b)(1)2678
1033(b)(2)26960
26 CFR
1033(b)(3)26535
1033(b)(4)26545
1033(c)26902 nt
26 CFR
1034(a)26904
26 CFR
1034(b)26904 nt
26 CFR
1035(a), (b)26907
26 CFR
1035(c)26907 nt
26 CFR
1035(d)(1), (2)26907
26 CFR
1035(d)(3)266501
27 CFR
1035(e)26907 nt
26 CFR
1036(a)26861
1036(b)26862
1036(c)26861 nt
1037(a)26960
26 CFR
1037(b)26960 nt
26 CFR
104126861
1042(a)26367
26 CFR
1042(b), (c)(1)261248
26 CFR
1042(c)(2)26751
26 CFR
1042(c)(3)261248
26 CFR
1042(d)(1)Rep.267477
1042(d)(2)(A), (B)267482
1042(d)(2)(C)267476
1042(d)(2)(D), (E)26prec. 7476
1042(d)(2)(F)26prec. 7441
1042(e)26367 nt
26 CFR
1043(a)Elim.26819A
1043(b)26prec. 817
1043(c)Elim.26819A nt
1044(a)26582
1044(b)26582 nt
1051(a)2627
1051(b)26936
26 CFR
1051(c)26931
1051(d)26901
26 CFR
1051(e)26904
26 CFR
1051(f)(1), (2)26243
1051(f)(3)26246
1051(g)261504
26 CFR
1051(h)(1)2648
25 CFR
26 CFR
1051(h)(2)Rep.26116
1051(h)(3)26861
1051(h)(4)266091
26 CFR
27 CFR
1051(i)2633 nt
1052(a)–(c)(1)Rep.26
921, 922
1052(c)(2)26170
26 CFR
36 CFR
40 CFR
1052(c)(3)26172
1052(c)(4)26907
26 CFR
1052(c)(5)261503
26 CFR
1052(c)(6)266091
26 CFR
27 CFR
1052(c)(7)26prec. 901
1052(d)26170 nt
26 CFR
36 CFR
40 CFR
1053(a)–(c)Rep.26941-943
1053(d)(1)Rep.26116
1053(d)(2)261504
26 CFR
1053(d)(3)266072
1053(d)(4)266091
26 CFR
27 CFR
1053(d)(5)26prec. 901
1053(e)261504 nt
26 CFR
1061(a)26908
1061(b)26prec. 901
106226952
106326995
1064(a)26prec. 999
1064(a)26999
1064(b)26prec. 861
1065(a)(1)26952
1065(a)(2)26995
1065(b)26964
1066(a)26908 nt
1066(b)26952 nt
1067Elim.26999 nt
1101(a)26995
1101(b), (c)26993
1101(d)(1)26995
1101(d)(2)26751
26 CFR
1101(e)26996
1101(f)26993 nt
1101(g)(1)26995 nt
1101(g)(2), (3)26993 nt
1101(g)(4)26995 nt
1101(g)(5)26995 nt
1201(a)266110
1201(a)266117
1201(b)266110 nt
1201(c)26prec. 6101
1201(d)(1)266104
26 CFR
27 CFR
1201(d)(2)266104 nt
26 CFR
27 CFR
1201(e)266110 nt
1202(a)(1)266103
20 CFR
26 CFR
27 CFR
1202(a)(2)26prec. 6101
1202(b)266108
1202(c)(1)264102
1202(c)(2)26prec. 4101
1202(d)267213
27 CFR
1202(e)(1)Rep.267217
1202(e)(2)26prec. 7201
1202(f)267513
27 CFR
1202(g)267852
1202(h)(1)Rep.266106
1202(h)(2)266323
26 CFR
27 CFR
1202(h)(3)267213
27 CFR
1202(h)(4)Rep.267515
1202(h)(5)267809
1202(h)(6)264424
1202(i)266103 nt
20 CFR
26 CFR
27 CFR
1203(a)267701
26 CFR
1203(b)(1)266694
1203(b)(2)(A)267427
1203(b)(2)(A)267437
1203(b)(2)(B)26prec. 7421
1203(c)266107
1203(d)266109
26 CFR
27 CFR
1203(e)26prec. 6060
1203(e)266060
26 CFR
1203(f)266695
26 CFR
1203(f)266696
1203(g)267407
1203(g)267409
1203(h)(1)266503
27 CFR
1203(h)(2)266504
1203(h)(3)266511
27 CFR
1203(i)(1)26prec. 6031
1203(i)(2)26prec. 6101
1203(i)(3)26prec. 6671
1203(i)(4)26prec. 7401
1203(j)267701 nt
26 CFR
1204(a)267429
27 CFR
1204(b)266851
26 CFR
1204(c)(1)281346
28 CFR
32 CFR
1204(c)(2)26443
1204(c)(3)266091
26 CFR
27 CFR
1204(c)(4)266211
1204(c)(5)266212
1204(c)(6)266213
1204(c)(7)–(9)266863
27 CFR
1204(c)(10)267103
1204(c)(11)267421
1204(c)(12)26prec. 6851
1204(c)(13)26prec. 7421
1204(d)266851 nt
26 CFR
1205(a)267609
27 CFR
1205(a)267610
27 CFR
1205(a)267613
1205(b)26prec. 7601
1205(c)267609 nt
27 CFR
1206(a)–(c)(1)266213
1206(c)(2)266201
27 CFR
1206(c)(3)266212
1206(d)266213 nt
1207(a)(1)55517
1207(a)(2)55516
1207(b), (c)55517
1207(d)263402
26 CFR
1207(e)(1)(A)263121
26 CFR
1207(e)(1)(B)261402
26 CFR
1207(e)(1)(C)263401
26 CFR
1207(e)(2)(A)42410
20 CFR
1207(e)(2)(B)42411
20 CFR
1207(e)(3)(A)266050A
1207(e)(3)(B), (C)266652
1207(f)(1)55516 nt
1207(f)(2)55517 nt
1207(f)(3)263402 nt
26 CFR
1207(f)(4)263121 nt
26 CFR
1208(a)264402
1208(b)Rep.264462
19 CFR
1208(c)(1)264402 nt
1208(c)(2)Elim.264462 nt
19 CFR
1209(a)–(c)266334
27 CFR
1209(d)(1), (2)266331
27 CFR
1209(d)(3)266332
27 CFR
1209(d)(4)266331
27 CFR
1209(e)266334 nt
27 CFR
1210(a), (b)266405
1210(c)268023
1210(d)(1)266405 nt
1210(d)(2)268023 nt
1211(a)42408
1211(b)42405
20 CFR
31 CFR
42 CFR
1211(c)266109
26 CFR
27 CFR
1211(d)42408
1212(a)266404
26 CFR
27 CFR
1212(b)266404 nt
26 CFR
27 CFR
1301264940 nt
1302(a)264942
1302(b)266501
27 CFR
1302(c)264942 nt
1303(a)264942
1303(b)264942 nt
1304(a)262055
1304(b)262055 nt
1304(c)262055 nt
1305(a)26513
1305(b)26513 nt
1306(a)267428
1306(a)267437
1306(b)(1)267451
1306(b)(2)267459
1306(b)(3)267476
1306(b)(4), (5)267482
1306(b)(6)26prec. 7421
1306(b)(7)281346
28 CFR
32 CFR
1306(b)(8)282201
1306(b)(9)(A)281507
1306(b)(9)(B)28prec. 1491
1306(c)267428 nt
1307(a)(1)26501
32 CFR
34 CFR
1307(a)(2)26504
26 CFR
1307(a)(3)26504 nt
26 CFR
1307(a)(4)266033
26 CFR
1307(b)26prec. 4911
1307(b)264911
26 CFR
1307(c)26170
26 CFR
36 CFR
40 CFR
1307(d)(1)(A)26501
32 CFR
34 CFR
1307(d)(1)(B)(i)26170
26 CFR
36 CFR
40 CFR
1307(d)(1)(B)(ii)262055
1307(d)(1)(B)(iii)262106
1307(d)(1)(B)(iv), (v)262522
1307(d)(1)(C)262055
1307(d)(1)(C)262106
1307(d)(2)(A)26275
1307(d)(2)(B)266104
26 CFR
27 CFR
1307(d)(2)(C)266161
26 CFR
27 CFR
1307(d)(2)(D)266201
27 CFR
1307(d)(2)(E), (F)(i)266211
1307(d)(2)(F)(ii)266212
1307(d)(2)(F)(iii)266213
1307(d)(2)(F)(iv)266214
1307(d)(2)(F)(v)266344
1307(d)(2)(F)(vi)266501
27 CFR
1307(d)(2)(F)(vii)266512
1307(d)(2)(F)(viii)267422
1307(d)(2)(G)266212
1307(d)(2)(H)266214
1307(d)(2)(H)266601
27 CFR
1307(d)(3)(A)26prec. 4041
1307(d)(3)(B)26prec. 501
1307(e)26501 nt
32 CFR
34 CFR
1308(a)26514
26 CFR
1308(b)26514 nt
26 CFR
1309264940 nt
1310(a)264942
1310(b)264942 nt
1311(a)26513
1311(b)26513 nt
1312(a)26501
32 CFR
34 CFR
1312(b)26501 nt
32 CFR
34 CFR
1313(a)26501
32 CFR
34 CFR
1313(b)(1)26170
26 CFR
36 CFR
40 CFR
1313(b)(2)262055
1313(b)(3)262522
1313(c)26501 nt
32 CFR
34 CFR
1313(d)26501 nt
32 CFR
34 CFR
1401(a), (b)261211
1401(c)261211 nt
1402(a)(1), (2)261222
1402(a)(1), (2)261222 nt
1402(b)(1)26166 nt
26 CFR
1402(b)(1)(A), (2)26166
26 CFR
1402(b)(1)(B), (2)Rep.26341
1402(b)(1)(C), (2)26402
1402(b)(1)(D), (2)26403
26 CFR
1402(b)(1)(E), (2)26423
1402(b)(1)(F), (2)Rep.26424
1402(b)(1)(G), (2)26582
1402(b)(1)(H), (2)26584
1402(b)(1)(I), (2)26631
1402(b)(1)(J), (2)26642
26 CFR
1402(b)(1)(K)Rep.26644 nt
1402(b)(1)(L), (2)26702
26 CFR
1402(b)(1)(M), (2)Elim.26817
1402(b)(1)(N), (2)26852
26 CFR
1402(b)(1)(O), (2)26856
1402(b)(1)(P), (2)26857
1402(b)(1)(Q), (2)261223
1402(b)(1)(R), (2)261231
1402(b)(1)(S), (2)Rep.261232
1402(b)(1)(T), (2)261233
1402(b)(1)(U), (2)261234
1402(b)(1)(V), (2)261235
1402(b)(1)(W), (2)Rep.261246
1402(b)(1)(X), (2)Rep.261247
1402(b)(1)(Y), (2)261248
26 CFR
1402(b)(1)(Z), (2)Rep.261251
1402(b)(2)26166 nt
26 CFR
1402(b)(3)26631
1402(c)Elim.26453 nt
26 CFR
1402(d)261222
1403(a)261212
1403(b)261212 nt
1404(a)26121
26 CFR
1404(b)26121 nt
26 CFR
1501(a)26224
1501(b)(1)2662
26 CFR
1501(b)(2)26408
26 CFR
1501(b)(3)26415
1501(b)(4)26219
26 CFR
1501(b)(5)26408
26 CFR
1501(b)(6)Rep.26409
26 CFR
1501(b)(7)263401
26 CFR
1501(b)(8)264973
1501(b)(9)266047
26 CFR
1501(b)(10)26408
26 CFR
1501(c)26prec. 211
1501(d)2662 nt
26 CFR
1502(a)(1)26415
1502(a)(2)26404
26 CFR
1502(b)26415 nt
1503(a)26219
26 CFR
1503(b)26219 nt
26 CFR
1504(a)26403
26 CFR
1504(b)26403 nt
26 CFR
1505(a)Elim.26801
1505(b)26401
26 CFR
29 CFR
1505(c)26401 nt
26 CFR
29 CFR
150626401 nt
26 CFR
29 CFR
1507(a)261504
26 CFR
1507(b)(1)Rep.26821
1507(b)(2)26843
1507(b)(3)261503
26 CFR
1507(c)(1)261504 nt
26 CFR
1507(c)(1)261504 nt
26 CFR
1508(a)Elim.26809
26 CFR
1508(b)Elim.26809 nt
26 CFR
1509Elim.268022 nt
1510(a)291302
29 CFR
1510(b)291302 nt
29 CFR
1511(a)26415
1511(b)26415 nt
1512(a)26402
1512(b)26402 nt
1601(a)(1)Rep.26859
1601(a)(2)26prec. 856
1601(b)(1)Rep.266697
1601(b)(2)26prec. 6671
1601(c)26857
1601(d)26316
1601(e)26381
1601(f)(1)266422
1601(f)(2)266503
27 CFR
1601(f)(3)266515
1602(a)26856
1602(b)26857
1603(a)26856
1603(b)26857
1603(c)(1)–(4)26856
1603(c)(5)26857
1604(a)–(c)(1)26856
1604(c)(2)26857
1604(d)–(f)(3)(A)26856
1604(f)(3)(B)26857
1604(g)26856
1604(h)26858
1604(i)(1)26859
1604(i)(2)26prec. 856
1604(j)26857
1604(k)(1), (2)(A)26856
1604(k)(2)(B)26857
1605(a)26prec. 4981
1605(a)264981
1605(b)(1)26275
1605(b)(2)26857
1605(b)(3)266161
26 CFR
27 CFR
1605(b)(4)266211
1605(b)(5)266212
1605(b)(6)266213
1605(b)(7)266214
1605(b)(8)266344
1605(b)(9)266512
1605(b)(10)266601
27 CFR
1605(b)(11)267422
1605(c)26prec. 4041
1606(a)26857
1606(b), (c)26172
1606(d)26857
1607(a), (b)(1)(A)26857
1607(b)(1)(B)2646
26 CFR
1607(b)(1)(C)26443
1607(b)(2), (3)26857
1608(a)26857 nt
1608(b)26856 nt
1608(c)26857 nt
1608(d)26856 nt
1701(a)26263
26 CFR
1701(b)2646
26 CFR
1702Rep.26185
17032646
26 CFR
1801(a), (b)191330
1801(c)191330 nt
1802Elim.192462
15 CFR
19 CFR
1901(a)(1)262
1901(a)(2)Rep.2635
1901(a)(3)2634
1901(a)(4)2646
26 CFR
1901(a)(5)2648
25 CFR
26 CFR
1901(a)(6)Rep.2650A
1901(a)(7)Rep.26prec. 51, 51
1901(a)(8), (9)2662
26 CFR
1901(a)(10)2664
1901(a)(11)2665
1901(a)(12), (13)2672
26 CFR
1901(a)(14)Rep.2676
1901(a)(15)2683
1901(a)(16)26101
26 CFR
1901(a)(17)26103
26 CFR
1901(a)(18)26104
1901(a)(19)26115
1901(a)(20)Rep.26116
1901(a)(21)26140
1901(a)(22)26143
26 CFR
1901(a)(23)26151
1901(a)(24)26152
26 CFR
1901(a)(25)26164
1901(a)(26)26165
26 CFR
1901(a)(27)26167
26 CFR
1901(a)(28)26170
26 CFR
36 CFR
40 CFR
1901(a)(29)26172
1901(a)(30)26174
1901(a)(30)26175
1901(a)(31)Rep.26187
1901(a)(32)26219
26 CFR
1901(a)(33)Rep.26242
1901(a)(34)26243
1901(a)(35)26247
1901(a)(36)26248
1901(a)(37)26265
1901(a)(38)26269
1901(a)(39)26275
1901(a)(40)26281
1901(a)(41)26301
26 CFR
1901(a)(42)(A), (B)(i)26311
1901(a)(42)(B)(ii)26311 nt
1901(a)(42)(C)26311
1901(a)(43)26312
1901(a)(44)Rep.26333
1901(a)(45)26334
1901(a)(46), (47)Rep.26
337, 342
§ 337
26 CFR
1901(a)(48)(A), (B)26351
26 CFR
1901(a)(48)(C)26351 nt
26 CFR
1901(a)(49)Rep.26363
1901(a)(50)–(53)Rep.26371-374
1901(a)(54)26381
1901(a)(55)Rep.26prec. 391, 391-395
1901(a)(56)26401
26 CFR
29 CFR
1901(a)(57)(A)–(C)(i)26402
1901(a)(57)(C)(ii)26402 nt
1901(a)(58)26403
26 CFR
1901(a)(59)26404
26 CFR
1901(a)(60)Rep.26409
26 CFR
1901(a)(61)26410
26 CFR
29 CFR
1901(a)(62)26411
26 CFR
29 CFR
1901(a)(63)26412
1901(a)(64)26414
26 CFR
29 CFR
1901(a)(65)26415
1901(a)(66)Rep.26453
26 CFR
1901(a)(67)26455
1901(a)(68)26456
1901(a)(69)26461
26 CFR
1901(a)(70)26481
26 CFR
1901(a)(71)26508
1901(a)(72)26514
26 CFR
1901(a)(73)26534
1901(a)(74)26535
1901(a)(75)26537
1901(a)(76)26542
1901(a)(77)26545
1901(a)(78)26547
1901(a)(79)Rep.26551
1901(a)(80)Rep.26556
1901(a)(81)26564
1901(a)(82), (83)Rep.26
583, 592
1901(a)(84)26593
1901(a)(85)Rep.26prec. 601, 601
1901(a)(86)26613A
1901(a)(87)(A)(i)26614
1901(a)(87)(A)(ii)26614 nt
1901(a)(87)(B), (C)26614
1901(a)(88)Rep.26615
1901(a)(89)26617
26 CFR
1901(a)(90)Rep.26632
1901(a)(91)26691
1901(a)(92)26692
1901(a)(93)26751
26 CFR
1901(a)(94)Rep.26prec. 771, 771
1901(a)(95)–103Elim.26
802, 804, 805, 809, 812, 817-820
§ 809
26 CFR
1901(a)(104)Rep.26821
1901(a)(105)26834
1901(a)(106)Rep.26825
1901(a)(107)26831
26 CFR
1901(a)(108)26832
26 CFR
31 CFR
1901(a)(109)26851
1901(a)(110)(A), (B)(i)26852
26 CFR
1901(a)(110)(B)(ii)26852 nt
26 CFR
1901(a)(110)(C)26852
26 CFR
1901(a)(111)26856
1901(a)(112)26857
1901(a)(113)26864
26 CFR
1901(a)(114)26905
1901(a)(115)26911
26 CFR
1901(a)(116)Rep.26921
1901(a)(117)26931
1901(a)(118)26934
26 CFR
1901(a)(119)26951
1901(a)(120)Rep.26972
1901(a)(121)261001
1901(a)(122)261015
1901(a)(123)261016
1901(a)(124)Rep.261018
1901(a)(125), (126)(A)Rep.26
1020, 1022
1901(a)(126)(B)Elim.261022 nt
1901(a)(127)261023
1901(a)(128)261033
1901(a)(129)Rep.261034
1901(a)(130)261037
1901(a)(131)261051
1901(a)(132), (133)Rep.26
1081, 1083
1901(a)(134)Rep.26prec. 1111, 1111
1901(a)(135)261201
1901(a)(136)261222
1901(a)(137)261233
1901(a)(138)261237
1901(a)(139)Rep.261240
1901(a)(140)261245
1901(a)(141)Rep.261246
1901(a)(142)261311
1901(a)(143)Rep.261315
1901(a)(144)Rep.26prec. 1321, 1321
1901(a)(145)(A)Rep.26prec. 1331, 1331-1337
1901(a)(145)(B)261331 nt
1901(a)(146)261341
1901(a)(147), (148)Rep.26
1342, 1346
1901(a)(149)–(152)Elim.26
1372, 1374, 1375, 1378
  • § 1374
    26 CFR
  • § 1378
    26 CFR
1901(a)(153)261388
1901(a)(154)261401
1901(a)(155)261402
26 CFR
1901(a)(156)Rep.261465
1901(a)(157)Rep.261481
1901(a)(158)261551
1901(a)(159)261552
1901(b)(1)(A)Rep.2636
1901(b)(1)(B)Rep.2624
1901(b)(1)(C)2646
26 CFR
1901(b)(1)(D)Rep.2650A
1901(b)(1)(E)26171
26 CFR
1901(b)(1)(F)(i)Rep.26551
1901(b)(1)(F)(ii)261016
1901(b)(1)(G)26584
1901(b)(1)(H)(i)26642
26 CFR
1901(b)(1)(H)(ii)Rep.2624
1901(b)(1)(H)(iii)26901
26 CFR
1901(b)(1)(I)(i), (ii)26702
26 CFR
1901(b)(1)(I)(iii)261402
26 CFR
1901(b)(1)(J)(i)Elim.26804
1901(b)(1)(J)(ii)26243
1901(b)(1)(J)(iii), (iv)Elim.26
804, 809
§ 809
26 CFR
1901(b)(1)(J)(v)261561
26 CFR
1901(b)(1)(J)(vi)Rep.261564
1901(b)(1)(K)–(O)Elim.26
804, 809, 815
§ 809
26 CFR
1901(b)(1)(P)–(S)26834
1901(b)(1)(T), (U)26832
26 CFR
31 CFR
1901(b)(1)(V)26852
26 CFR
1901(b)(1)(V)26857
1901(b)(1)(W)261244
26 CFR
1901(b)(1)(X)261402
26 CFR
1901(b)(1)(Y)261503
26 CFR
1901(b)(1)(Z)26prec. 31
1901(b)(1)(AA)26prec. 241
1901(b)(2)26prec. 1
1901(b)(3)(A)Rep.26341
1901(b)(3)(B)26483
26 CFR
1901(b)(3)(C)26707
26 CFR
1901(b)(3)(D)26735
26 CFR
1901(b)(3)(E)261236
1901(b)(3)(F)261242
1901(b)(3)(F)261243
1901(b)(3)(G)261244
26 CFR
1901(b)(3)(H)261248
26 CFR
1901(b)(3)(I)Rep.26341
1901(b)(3)(I)26871
1901(b)(3)(I)26881
1901(b)(3)(I)26996
1901(b)(3)(I)261037
1901(b)(3)(I)Rep.261246
1901(b)(3)(I)261385
1901(b)(3)(I)Rep.261232
1901(b)(3)(J)26306
1901(b)(3)(K)2680
1901(b)(3)(K)26163
26 CFR
1901(b)(3)(K)26613
1901(b)(3)(K)26617
26 CFR
1901(b)(3)(K)26995
1901(b)(3)(K)Rep.261238
1901(b)(3)(K)261245
1901(b)(3)(K)261249
1901(b)(3)(K)261250
1901(b)(3)(K)261252
1901(b)(3)(K)Rep.261251
1901(b)(4)26prec. 61
1901(b)(5)26prec. 71
1901(b)(6)(A)266049
26 CFR
1901(b)(6)(B)26852
26 CFR
1901(b)(7)(A)(i)26
153, 154
1901(b)(7)(A)(ii)26prec. 151
1901(b)(7)(B)26152
26 CFR
1901(b)(7)(C)26153
1901(b)(8)(A)26117
1901(b)(8)(A)26152
26 CFR
1901(b)(8)(A)26170
26 CFR
36 CFR
40 CFR
1901(b)(8)(A)26403
26 CFR
1901(b)(8)(B)26103
26 CFR
1901(b)(8)(C)26163
26 CFR
1901(b)(8)(D)26415
1901(b)(8)(E)26508
1901(b)(8)(F)26512
1901(b)(8)(G)Rep.261303
1901(b)(8)(H)264941
1901(b)(8)(H)264945
1901(b)(9)262
1901(b)(10)(A)Rep.26374
1901(b)(10)(B)26904
26 CFR
1901(b)(11)(A)2648
25 CFR
26 CFR
1901(b)(11)(B)26prec. 161
1901(b)(11)(C)Rep.261082
1901(b)(11)(D)261245
1901(b)(12)(A)Rep.26551
1901(b)(12)(B)26prec. 331
1901(b)(12)(C), (D)26prec. 341
1901(b)(13)26prec. 361
1901(b)(14)(A)Rep.26372
1901(b)(14)(B), (C)Rep.26374
1901(b)(14)(D)Rep.261232
1901(b)(14)(E)26prec. 371
1901(b)(15)26prec. 301
1901(b)(16), (17)26381
1901(b)(18)26prec. 581
1901(b)(19)26prec. 591
1901(b)(20)(A)26535
1901(b)(20)(B)26545
1901(b)(20)(C)26prec. 581
1901(b)(21)(A)(i)26243
1901(b)(21)(A)(ii)Rep.261564
1901(b)(21)(B)26381
1901(b)(21)(C)–(E)26617
26 CFR
1901(b)(21)(F)26703
26 CFR
1901(b)(21)(G)261016
1901(b)(21)(H)26prec. 611
1901(b)(22)(A)26prec. 631
1901(b)(22)(B)265
1901(b)(23)26prec. 701
1901(b)(24)Elim.26815
1901(b)(25)26844
1901(b)(26)(A), (B)26861
1901(b)(26)(C)26862
1901(b)(26)(C), (D)26863
26 CFR
1901(b)(27)(A)26970
1901(b)(27)(B)26prec. 970
1901(b)(28)(A)26331
1901(b)(28)(B)(i)261002
1901(b)(28)(B)(ii)26prec. 1001
1901(b)(29)(A)261016
1901(b)(29)(B)26prec. 1011
1901(b)(30)(A)261016
1901(b)(30)(B)261016 nt
1901(b)(30)(C)26prec. 1011
1901(b)(31)(A), (B)261250
1901(b)(31)(C)266212
1901(b)(31)(D)266504
1901(b)(31)(E)Rep.261071
1901(b)(31)(E)261250
1901(b)(32)(A)26301
26 CFR
1901(b)(32)(B)(i)26312
1901(b)(32)(B)(ii)Rep.261246
1901(b)(32)(B)(iii)26964
1901(b)(32)(B)(iii)261248
26 CFR
1901(b)(32)(B)(iv)261377
26 CFR
1901(b)(32)(C)26535
1901(b)(32)(D)26543
1901(b)(32)(E)26545
1901(b)(32)(F), (G)Rep.26
553, 556
1901(b)(32)(H)26561
1901(b)(32)(I)26prec. 1001
1901(b)(33)(A), (B)2657
1901(b)(33)(C)26527
26 CFR
1901(b)(33)(D)26535
1901(b)(33)(D)26545
1901(b)(33)(E)Elim.26802
1901(b)(33)(F)–(H)Elim.26
804, 809, 815
§ 809
26 CFR
1901(b)(33)(I), (J)26852
26 CFR
1901(b)(33)(K)26857
1901(b)(33)(L)261201
1901(b)(33)(M)Rep.261202
26 CFR
1901(b)(33)(N)26381
1901(b)(33)(N)26852
26 CFR
1901(b)(33)(N)264940
1901(b)(33)(O)261212
1901(b)(33)(P)Rep.261247
1901(b)(33)(Q)261375
1901(b)(33)(R)Rep.261247
1901(b)(33)(R)261378
26 CFR
1901(b)(34)26prec. 1231
1901(b)(35)26prec. 1311
1901(b)(36)(A)26472
26 CFR
1901(b)(36)(B)266422
1901(b)(36)(C)266504
1901(b)(36)(D)266515
1901(b)(36)(E)26prec. 1301
1901(b)(37)(A)26901
26 CFR
1901(b)(37)(B)26936
26 CFR
1901(b)(37)(C)266212
1901(b)(37)(D)266504
1901(b)(37)(E)266515
1901(b)(37)(F)26prec. 1301
1901(b)(38)26prec. 1341
1901(b)(39)(A)Rep.26prec. 1346
1901(b)(39)(B)266504
1901(b)(40)2658
26 CFR
1901(b)(41)26prec. 1461
1901(c)(1)2622
1901(c)(2)26105
1901(c)(2)26273
1901(c)(2)26454
1901(c)(3)26117
1901(c)(4)26162
26 CFR
1901(c)(5)26581
1901(c)(6)Elim.26801
1901(c)(7)26861
1901(c)(8)261014
1901(c)(9)261221
26 CFR
1901(d)262 nt
1902(a)(1)262012
1902(a)(2)262013
1902(a)(3)262038
1902(a)(4)262055
1902(a)(5)262106
1902(a)(6)262107
1902(a)(6)262108
1902(a)(7)(A)262201
1902(a)(7)(B)262201 nt
1902(a)(8)Rep.262202
1902(a)(9)262204
1902(a)(10)262501
1902(a)(11)262522
1902(a)(12)(A)262055
1902(a)(12)(A)262056
26 CFR
1902(a)(12)(A)262106
1902(a)(12)(B)262011
1902(a)(12)(B)262053
1902(a)(12)(C)262016
1902(a)(12)(D)262522
1902(a)(12)(E)262523
26 CFR
1902(b)(1)26prec. 2201
1902(b)(2)(A)266503
27 CFR
1902(b)(2)(B)266167
1902(c)(1)262011 nt
1902(c)(2)262501 nt
1903(a)(1)263101
1903(a)(1)263111
1903(a)(2)Rep.263113
1903(a)(3)263121
26 CFR
1903(a)(4)263122
1903(a)(5)263125
1903(a)(6)263201
1903(a)(7)263202
1903(a)(8)263211
1903(a)(9)263221
1903(a)(10)263231
26 CFR
1903(a)(11)263301
20 CFR
1903(a)(12)263302
20 CFR
1903(a)(13)263303
20 CFR
1903(a)(14)263304
20 CFR
1903(a)(15)263305
20 CFR
1903(a)(16)263306
20 CFR
1903(a)(17)263402
26 CFR
1903(b)26prec. 3111
1903(c)263401
26 CFR
1903(c)263404
1903(d)263101 nt
1904(a)(1)(A)26prec. 4041
1904(a)(1)(B), (C)264041
26 CFR
1904(a)(1)(D)Rep.26
4042, 4054-4058
1904(a)(1)(D)26prec. 4054
1904(a)(2)264216
27 CFR
1904(a)(3)264217
27 CFR
1904(a)(4)Rep.264226
1904(a)(5)264227
1904(a)(6)264253
1904(a)(7)264261
1904(a)(8)264271
1904(a)(9)–(11)Rep.26
4292, 4294, 4295
1904(a)(12)26prec. 4371
1904(a)(12)264371
1904(a)(12)264372
1904(a)(12)264373
1904(a)(12)264374
26 CFR
1904(a)(13)Rep.264493
26 CFR
1904(a)(14)Rep.26prec. 4501
1904(a)(15)–(18)Rep.26
4591-4597, 4801-4806, 4811-4826, 4881-4886
1904(a)(19)264901
1904(a)(20)264905
1904(a)(21)(A)Rep.26
prec. 4911, 4911-4922, 4931
1904(a)(21)(B)26nt. prec. 4911
1904(a)(22)264973
1904(b)(1), (2)266416
27 CFR
1904(b)(3)26prec. 4221
1904(b)(4)26prec. 4291
1904(b)(5)(A)267270
1904(b)(5)(B)266808
1904(b)(6)(A)Rep.267240
1904(b)(6)(B)267655
40 CFR
1904(b)(7)(A)266808
1904(b)(7)(B)(i)Rep.267234
1904(b)(7)(B)(ii)26prec. 7231
1904(b)(7)(C)(i)Rep.267265
1904(b)(7)(C)(ii)26prec. 7261
1904(b)(7)(D)267613
1904(b)(7)(E)26prec. 4041
1904(b)(8)(A)264905
1904(b)(8)(B)266808
1904(b)(8)(C)267012
1904(b)(8)(D)(i)Rep.267239
1904(b)(8)(D)(ii)26prec. 7231
1904(b)(8)(E)(i)Rep.26
7267, 7274
1904(b)(8)(E)(ii)26prec. 7261
1904(b)(8)(F)267272
1904(b)(8)(G)267303
1904(b)(8)(H)(i)26
7328, 7329
1904(b)(8)(H)(ii)26prec. 7321
1904(b)(9)(A)266808
1904(b)(9)(B)(i)Rep.267235
1904(b)(9)(B)(ii)26prec. 7231
1904(b)(9)(C)(i)Rep.267264
1904(b)(9)(C)(ii)26prec. 7261
1904(b)(9)(D)267303
1904(b)(9)(E)267613
1904(b)(10)(A)(i)26263
26 CFR
1904(b)(10)(A)(ii)266011
26 CFR
27 CFR
1904(b)(10)(A)(iii)(I)Rep.266076
1904(b)(10)(A)(iii)(II)26prec. 6071
1904(b)(10)(A)(iv)266611
27 CFR
1904(b)(10)(A)(v)266651
27 CFR
1904(b)(10)(A)(vi)(I)Rep.266680
1904(b)(10)(A)(vi)(II)26prec. 6671
1904(b)(10)(A)(vii)26263 nt
26 CFR
1904(b)(10)(B)26861
1904(b)(10)(C)Rep.261232
1904(b)(10)(D)(i)Rep.266681
1904(b)(10)(D)(ii)26prec. 6671
1904(b)(10)(D)(iii)266681 nt
1904(b)(10)(E)(i)Rep.266689
26 CFR
1904(b)(10)(E)(ii)26prec. 6671
1904(b)(10)(E)(iii)Elim.266689 nt
26 CFR
1904(b)(10)(F)(i)Rep.267241
1904(b)(10)(F)(ii)26prec. 7231
1904(b)(10)(F)(iii)Elim.267241 nt
1904(b)(10)(G)26prec. 4041
1904(c)264482
26 CFR
1904(d)264041 nt
26 CFR
1905(a)(1)265005
27 CFR
1905(a)(2)265008
27 CFR
1905(a)(3), (4)Rep.26
5009, 5025
1905(a)(5)265054
27 CFR
1905(a)(6)265061
27 CFR
1905(a)(7)–(10)Rep.26
5113, 5117, 5121, 5122
1905(a)(11)265111
27 CFR
1905(a)(12)265732
27 CFR
1905(a)(13)265171
27 CFR
1905(a)(14)Rep.265174
1905(a)(15)265232
27 CFR
1905(a)(16), (17)Rep.26
5233, 5234
1905(a)(18)265314
27 CFR
1905(a)(19)Rep.265315
1905(a)(20)265368
27 CFR
1905(a)(21)265392
27 CFR
1905(a)(22)265601
27 CFR
1905(a)(23)265685
1905(a)(24)265701
27 CFR
1905(a)(25)265703
27 CFR
1905(a)(26)265704
27 CFR
1905(a)(27)265712
27 CFR
1905(a)(28)265723
27 CFR
1905(b)(1)(A)Rep.265676
1905(b)(1)(B)26prec. 5671
1905(b)(2)(A)265007
27 CFR
1905(b)(2)(B)Rep.265026
1905(b)(2)(C)265043
1905(b)(2)(D)265662
27 CFR
1905(b)(2)(E)(i)Rep.265689
1905(b)(2)(E)(ii)26prec. 5681
1905(b)(2)(E)(iii)265061
27 CFR
1905(b)(3)(A)(i)Rep.265104
1905(b)(3)(A)(ii)26prec. 5101
1905(b)(3)(B), (C)Rep.26
5111, 5121
1905(b)(3)(D)(i)Rep.265144
1905(b)(3)(D)(ii)Rep.26prec. 5141
1905(b)(3)(E)Rep.265149
1905(b)(4)26prec. 5311
1905(b)(5)26prec. 5361
1905(b)(6)(A)Elim.265105
1905(b)(6)(B)265177
1905(b)(6)(C)265179
27 CFR
1905(b)(6)(D)265222
27 CFR
1905(b)(6)(E)265505
27 CFR
1905(b)(7)(A)265751
27 CFR
1905(b)(7)(B)(i)265752
1905(b)(7)(B)(ii)265762
27 CFR
1905(b)(7)(B)(iii)26prec. 5751
1905(b)(7)(C)265763
27 CFR
1905(b)(7)(D)26prec. 5721
1905(c)(1)265121
27 CFR
1905(c)(2)265214
27 CFR
1905(c)(3)265272
27 CFR
1905(c)(4)265362
27 CFR
1905(c)(5)265551
27 CFR
1905(c)(6)265685
1905(d)265005 nt
27 CFR
1906(a)(1)266013
1906(a)(2)Rep.266015
26 CFR
1906(a)(3)266037
26 CFR
1906(a)(4)266046
1906(a)(5)266051
26 CFR
1906(a)(6)266065
26 CFR
27 CFR
1906(a)(7)Rep.266105
1906(a)(8)266116
1906(a)(9), (10)Rep.26
6152, 6154
1906(a)(11)266157
26 CFR
1906(a)(12)Rep.266162
1906(a)(13)266205
26 CFR
1906(a)(14)266207
1906(a)(15)266213
1906(a)(16)266215
1906(a)(17)266302
26 CFR
27 CFR
31 CFR
1906(a)(18)Rep.266304
1906(a)(19)266313
27 CFR
1906(a)(20)266326
26 CFR
27 CFR
1906(a)(21)Rep.266325
26 CFR
27 CFR
1906(a)(22)266412
1906(a)(23)(A)–(B)(ii)266413
1906(a)(23)(B)(iii)266413 nt
1906(a)(23)(C), (D)266413
1906(a)(24)(A), (B)(i)266416
27 CFR
1906(a)(24)(B)(ii)266416 nt
27 CFR
1906(a)(25)Rep.266417
1906(a)(26)266420
1906(a)(27)(A)(i)266421
1906(a)(27)(A)(ii)266421 nt
1906(a)(27)(B)–(D)266421
1906(a)(28)266422
1906(a)(29)266423
27 CFR
1906(a)(30)Rep.266424
1906(a)(31)(A)266427
26 CFR
1906(a)(31)(B)266427 nt
26 CFR
1906(a)(32)266504
1906(a)(33)266511
27 CFR
1906(a)(34)266601
27 CFR
1906(a)(35)266654
1906(a)(36)266802
1906(a)(37)266803
1906(a)(38)266863
27 CFR
1906(a)(39)267012
1906(a)(40)267103
1906(a)(41)267271
1906(a)(42)267272
1906(a)(43)267326
27 CFR
1906(a)(44)267422
1906(a)(45)267437
1906(a)(46)267448
1906(a)(47)267471
1906(a)(48)267476
1906(a)(49)267502
26 CFR
27 CFR
1906(a)(50)267507
1906(a)(51)267508
26 CFR
1906(a)(52)267509
1906(a)(53)267621
1906(a)(54)Rep.26prec. 7641, 7641
1906(a)(55)(A)–(C)267652
27 CFR
40 CFR
1906(a)(55)(D)267652
27 CFR
40 CFR
1906(a)(56)267653
27 CFR
40 CFR
1906(a)(57)267701
26 CFR
1906(a)(58)267803
1906(a)(59)267809
1906(b)(1), (2)26prec. 6101
1906(b)(3)(A)–(C)(i)266655
26 CFR
1906(b)(3)(C)(ii)26243
1906(b)(4)26prec. 6161
1906(b)(5)26prec. 6301
1906(b)(6)(A)266420
1906(b)(6)(B)266420 nt
1906(b)(7)26prec. 6411
1906(b)(8), (9)2634
1906(b)(10)26prec. 7441
1906(b)(11), (12)26prec. 7501
1906(b)(13)26prec. 7601
1906(b)(13)(A)26
1 et seq.
§ 1
26 CFR
1906(b)(13)(A)Elim.26
42, 801, 806, 809, 815, 818, 819, 5105, 5106
  • § 42
    26 CFR
  • § 809
    26 CFR
1906(b)(13)(A)Rep.26
24, 38, 40, 44, 50A, 50B, 177, 182, 184, 185, 188,
  • § 38
    26 CFR
  • § 40
    26 CFR
  • § 337
    26 CFR
  • § 409
    26 CFR
  • § 422
    26 CFR
  • § 453
    26 CFR
  • § 463
    26 CFR
  • § 4061
    26 CFR
  • § 4493
    26 CFR
  • § 5113
    27 CFR
  • § 5205
    27 CFR
  • § 6015
    26 CFR
  • § 6035
    26 CFR
  • § 6056
    27 CFR
  • § 6158
    26 CFR
  • § 6426
    26 CFR
1906(b)(13)(B)26
4293, 4483, 5551, 7801, 7802, 9006, 9007
1906(b)(13)(C)26
3121, 3303, 3304, 3305, 3306, 9005, 9007, 9010, 90
1906(b)(13)(D)2631
1906(b)(13)(E)263304
20 CFR
1906(b)(13)(F)263310
20 CFR
1906(b)(13)(G)263221
1906(b)(13)(H)263310
20 CFR
1906(b)(13)(I)264412
1906(b)(13)(J)265845
1906(b)(13)(K)266402
6 CFR
10 CFR
12 CFR
26 CFR
27 CFR
31 CFR
1906(b)(13)(L)267458
1906(b)(13)(M)267514
1906(c)(1)266871
1906(c)(2)267622
27 CFR
1906(c)(3)267701
26 CFR
1906(d)266013 nt
1907(a)(1)268001
1907(a)(2)268004
1907(a)(3)268021
1907(a)(4)268023
1907(a)(5)268001 nt
1907(b)(1)26prec. 8001
1907(b)(2)26prec. 1
1907(c)268001 nt
1908261 nt
26 CFR
1951(b)(1)(A)2672
26 CFR
1951(b)(1)(B)2672 nt
26 CFR
1951(b)(2)(A)26108
26 CFR
1951(b)(2)(B)26108 nt
26 CFR
1951(b)(3)(A)26164
1951(b)(3)(B)26164 nt
1951(b)(4)(A)Rep.26168
26 CFR
1951(b)(4)(B)26168 nt
26 CFR
1951(b)(5)(A)26171
26 CFR
1951(b)(5)(B)26171 nt
26 CFR
1951(b)(6)(A)Rep.26333
1951(b)(6)(B), (C)Elim.26333 nts
1951(b)(7)(A)Rep.26453
26 CFR
1951(b)(7)(B)Elim.26453 nt
26 CFR
1951(b)(8)(A)26512
1951(b)(8)(B)26512 nt
1951(b)(9)(A)26545
1951(b)(9)(B)26545 nt
1951(b)(10)(A)26691
1951(b)(10)(B)26691 nt
1951(b)(11)(A)Elim.26817
1951(b)(11)(B)Elim.26817 nt
1951(b)(12)(A)Rep.261347
1951(b)(12)(B)261347 nt
1951(b)(13)(A)Rep.26prec. 1471, 1471
26 CFR
1951(b)(13)(B)Elim.261471 nt
26 CFR
1951(b)(14)(A)Rep.261481
1951(b)(14)(B)Elim.261481 nt
1951(c)(1)261017
26 CFR
1951(c)(2)(A)Rep.261238
1951(c)(2)(B)26642
26 CFR
1951(c)(2)(B)Rep.261082
1951(c)(2)(C)261245
1951(c)(2)(C)261250
1951(c)(2)(D)26prec. 161
1951(c)(3)(A)265
1951(c)(3)(B), (C)Rep.26prec. 1346
1951(c)(3)(D)26prec. 1301
1951(c)(4)26prec. 1471
1951(d)2672 nt
26 CFR
1952(a)–(m)715b
1952(b)Rep.26
prec. 4851, 4851-4854, 4861-4865, 4871-4873, 4875-
1952(n)(1)266808
1952(n)(2)(A)Rep.267233
1952(n)(2)(B)26prec. 7231
1952(n)(3)(A)Rep.267263
1952(n)(3)(B)26prec. 7261
1952(n)(4)(A)Rep.26prec. 7491, 7492
1952(n)(4)(B)26prec. 7401
1952(n)(5)Rep.26prec. 4701
1952(n)(6)26prec. 4041
1952( o )715b nt
2001(a)(1)262001
2001(a)(2)262010
26 CFR
2001(a)(3)262012
2001(a)(4)Rep.262052
2001(a)(5)262035
2001(b)(1)262502
2001(b)(2)262505
2001(b)(3)Rep.262521
2001(c)(1)(A)262011
2001(c)(1)(B)262012
2001(c)(1)(C)262013
2001(c)(1)(D)262101
2001(c)(1)(E)(i)262102
2001(c)(1)(E)(ii)262107
2001(c)(1)(F)262106
2001(c)(1)(G)262014
2001(c)(1)(H)262206
2001(c)(1)(I)262207
2001(c)(1)(J)266018
2001(c)(1)(K)262038
2001(c)(1)(L)262104
2001(c)(1)(M)262045
2001(c)(1)(N)(i)26prec. 2001
2001(c)(1)(N)(ii)26prec. 2010
2001(c)(1)(N)(iii)26prec. 2031
2001(c)(1)(N)(iv)26prec. 2051
2001(c)(2)(A)262504
2001(c)(2)(B)(i)26prec. 2501
2001(c)(2)(B)(ii)26prec. 2521
2001(d)(1)262001 nt
2001(d)(2)262502 nt
2002(a)262056
26 CFR
2002(b)262523
26 CFR
2002(c)(1)262040
2002(c)(2)Rep.262515
2002(c)(3)262040
2002(d)(1)262056 nt
26 CFR
2002(d)(2)262523 nt
26 CFR
2002(d)(3)262040 nt
2003(a)262032A
2003(b)266324B
2003(c)262013
2003(d)(1)26prec. 2031
2003(d)(2)26prec. 6321
2003(e)262032A nt
2004(a)266166
2004(a)Rep.266166A
2004(b)266601
27 CFR
2004(c)(1), (2)266161
26 CFR
27 CFR
2004(c)(3)266163
2004(c)(4)266503
27 CFR
2004(d)(1)266324A
2004(d)(2)262204
2004(e)26303
2004(f)(1)26prec. 6321
2004(f)(2)267403
27 CFR
2004(f)(3)262011
2004(f)(4)262204
2004(f)(5)26prec. 6161
2004(f)(6)262204
2004(g)266166 nt
2005(a)(1)261014
2005(a)(2)261023
2005(a)(3)261016
2005(a)(4)26691
2005(a)(5)Rep.261246
2005(b)261040
2005(c)261015
2005(d)(1), (2)Rep.26
6039A, 6698A
2005(e)(1)26prec. 1011
2005(e)(2)26prec. 1031
2005(e)(3)26prec. 6031
2005(e)(4)26prec. 6671
2005(f)261015 nt
2006(a)26prec. 2601
2006(a)262601
2006(a)262602
2006(a)262603
2006(a)26prec. 2611
2006(a)262611
2006(a)262612
2006(a)262613
2006(a)Elim.262614
2006(a)26prec. 2621
2006(a)262621
2006(a)262622
2006(b)(1)26prec. 2001
2006(b)(2)262013
2006(b)(3)26691
2006(b)(4)26303
2006(c)262601 nt
2007(a)Rep.262057
2007(b)26prec. 2051
2007(c)Elim.262057 nt
2008(a)(1)267517
2008(a)(2)(A)262031
2008(a)(2)(B)262512
2008(a)(2)(C)26prec. 7501
2008(b)266075
2008(c)266323
26 CFR
27 CFR
2008(d)(1)267517 nt
2008(d)(2)266075 nt
2008(d)(3)266323 nt
26 CFR
27 CFR
2009(a)262036
2009(b)(1)262518
26 CFR
2009(b)(2)262046
2009(b)(3)(A)26prec. 2511
2009(b)(3)(B)26prec. 2031
2009(b)(4)(A)262041
2009(b)(4)(B), (C)262055
2009(b)(4)(D), (E)262056
26 CFR
2009(b)(4)(F)262514
2009(c)(1)–(3)262039
2009(c)(4), (5)Rep.262517
2009(d)26642
26 CFR
2009(e)(1)262036 nt
2009(e)(2)262518 nt
26 CFR
2009(e)(3)(A)262039 nt
2009(e)(3)(B)Elim.262517 nt
2009(e)(4)26642 nt
26 CFR
2101(a)26prec. 528
2101(a)26528
2101(b)26216
26 CFR
2101(c)266012
2101(d)26prec. 501
2101(e)26528 nt
2101(f)(1)26216
26 CFR
2101(f)(2)26216 nt
26 CFR
2102(a), (b)26451
2102(c)26451 nt
210326165 nt
26 CFR
2104(a)26271
2104(b)26271 nt
2105(a)–(c)26103
26 CFR
2105(d)26103 nt
26 CFR
2106(a)26543
2106(b)26543 nt
2107(a)–(f)Rep.26
50A, 50B
2107(g)(1)266411
26 CFR
2107(g)(2)(A)266501
27 CFR
2107(g)(2)(B)266511
27 CFR
2107(g)(2)(C)266601
27 CFR
2107(g)(2)(D)266611
27 CFR
2108(a)266416
27 CFR
2108(b)266416 nt
27 CFR
2109(a)Rep.264063
2109(b)Elim.264063 nt
2110(a)26751
26 CFR
2110(b)26751 nt
26 CFR
2111266041 nt
26 CFR
2112(a)(1)2648
25 CFR
26 CFR
2112(a)(2)2646
26 CFR
2112(b), (c)26169
40 CFR
2112(d)(1)2646 nt
26 CFR
2112(d)(2)26169 nt
40 CFR
2113(a)26501
32 CFR
34 CFR
2113(b)26501 nt
32 CFR
34 CFR
2114266013 nt
2115(a)–(c)(1)26613A
2115(c)(2)26703
26 CFR
2115(c)(3)26705
26 CFR
2115(d), (e)26613A
2115(f)26613A nt
2116(a)267463 nt
2116(b)Rep.266362
2116(c)Rep.266361
2116(d)Elim.266361 nt
2117Elim.2661 nt
7 CFR
26 CFR
2118(a)Rep.26337
26 CFR
2118(b)Elim.26337 nt
26 CFR
21192661 nt
7 CFR
26 CFR
2120(a)26118
2120(b)26362
26 CFR
2120(c)26118 nt
2121(a)15391
2121(b)15391 nt
2122(a)26190
2122(b)(1)26prec. 161
2122(b)(2)26263
26 CFR
2122(b)(3)261245
2122(b)(4)261250
2122(c)26190 nt
21232656 nt
26 CFR
2124(a)(1)Rep.26191
2124(a)(2)261245
2124(a)(3)(A)26prec. 161
2124(a)(3)(B)26642
26 CFR
2124(a)(3)(C)Rep.261082
2124(a)(3)(D)261250
2124(a)(4)26642 nt
26 CFR
2124(b)(1)26280B
2124(b)(2)26prec. 261
2124(b)(3)Rep.26280B nt
2124(c)(1)26167
26 CFR
2124(c)(2)Rep.26167 nt
26 CFR
2124(d)(1)26167
26 CFR
2124(d)(2)Rep.26167 nt
26 CFR
2124(e)(1)26170
26 CFR
36 CFR
40 CFR
2124(e)(2)262055
2124(e)(3)262522
2124(e)(4)26170 nt
26 CFR
36 CFR
40 CFR
2125421382a
20 CFR
212626172
2127(a)261033
2127(b)261033 nt
2128(a)265701
27 CFR
2128(b)265702
27 CFR
2128(c)265741
27 CFR
2128(d)(1)26prec. 5741
2128(d)(2)26prec. 5701
2128(e)265701 nt
27 CFR
2129(a)261239
2129(b)261239 nt
213026117 nt
2131(a)26368
2131(b)26721
26 CFR
2131(c)26722
26 CFR
2131(c)26723
26 CFR
2131(d)26584
2131(e)(1)26683
2131(e)(2)26prec. 681
2131(f)(1), (2)26368 nt
2131(f)(3)–(5)26721 nt
26 CFR
2131(f)(6)26584 nt
2132(a)261221
26 CFR
2132(b)261221 nt
26 CFR
2133Elim.268022 nt
2134(a)26120
2134(b)26501
32 CFR
34 CFR
2134(c)26prec. 101
2134(d)Elim.26120 nt
2134(e)26120 nt
2135(a)26170
26 CFR
36 CFR
40 CFR
2135(b)26170 nt
26 CFR
36 CFR
40 CFR
2136(a)261234
2136(b)261234 nt
2137(a)–(c)26852
26 CFR
2137(d)26103
26 CFR
2137(e)26265
2137(e)26852 nt
26 CFR
213826584
2139(a)26152
26 CFR
2139(b)26152 nt
26 CFR
2140(a)261033
2140(b)261033 nt
2141(a)26451
2141(b)26451 nt