TOPN: Tax Reform Act of 1986

Tax Reform Act of 1986

Pub. L. 99-514
Classification
Pub. L. SectionStatusUnited States Code
  TitleSectionAuthorizes
1(a)261 nt
26 CFR
226nt prec. 1
2Elim.26
551 nt, 556 nt, 809 nt
§ 809
26 CFR
2Rep.192345
13 CFR
2421320b-1
20 CFR
2Elim.4613107 nt
3(b)2615 nt
101(a)261
26 CFR
101(b)2615
102(a)2663
102(b)263
10326151
104(a)(1)266012
104(a)(2)266013
104(b)(1)(A)2621
26 CFR
104(b)(1)(A)26129
26 CFR
104(b)(1)(B)2621
26 CFR
104(b)(1)(B)2632
104(b)(1)(B)26129
26 CFR
104(b)(1)(B)26152
26 CFR
104(b)(2)26108
26 CFR
104(b)(3)26152
26 CFR
104(b)(3)262032A
104(b)(4)26172
104(b)(5)26402
104(b)(6)26441
26 CFR
104(b)(7)26443
104(b)(8)26541
104(b)(9)26613A
104(b)(10)26667
104(b)(11)26861
104(b)(12)26862
104(b)(13)26904
26 CFR
104(b)(14)261398
104(b)(15)263402
26 CFR
104(b)(16)266014
104(b)(17)266212
104(b)(18)266504
111(a)–(d)(1)2632
111(d)(2), (3)Rep.263507
111(e)2632 nt
112(a)Rep.2624
112(b)(1)26527
26 CFR
112(b)(2)26642
26 CFR
112(b)(3)26901
26 CFR
112(b)(4)267871
112(b)(5)26prec. 21
1212685
122(a)(1)2674
122(a)(2)(A)264941
122(a)(2)(B)264945
122(b)26102
122(c), (d)26274
26 CFR
122(e)(1)263121
26 CFR
122(e)(2)263231
26 CFR
122(e)(3)263306
20 CFR
122(e)(4)263401
26 CFR
122(e)(5)42409
20 CFR
123(a)26117
123(b)(1)2674
123(b)(2)261441
26 CFR
123(b)(3)267871
123(b)(4)26prec. 101
131(a)Rep.26221
26 CFR
131(b)(1)2662
26 CFR
131(b)(2)2686
131(b)(3)26prec. 211
132(a)2667
26 CFR
132(b), (c)2662
26 CFR
132(d)26prec. 61
13326213
13426164
135(a)Rep.26222
135(b)(1)26224
135(b)(2)26prec. 211
141(a)Rep.261301-1305
141(b)(1)263
141(b)(2)265
141(b)(3)266511
27 CFR
141(c)26prec. 1301
142(a)–(c)26274
26 CFR
142(d)26170
26 CFR
36 CFR
40 CFR
143(a)26183
143(b), (c)26280A
14426265
151261 nt
26 CFR
201(a)26168
26 CFR
201(b)26312
201(c)267701
26 CFR
201(d)(1)26167
26 CFR
201(d)(2)(A)26178
201(d)(2)(B)26prec. 161
201(d)(3)26179
26 CFR
201(d)(4)26280F
26 CFR
201(d)(5)26291
201(d)(6)26312
201(d)(7)(A)26465
26 CFR
201(d)(7)(B)2646
26 CFR
201(d)(7)(C)264162
201(d)(8)26467
26 CFR
201(d)(9)26514
26 CFR
201(d)(10)26751
26 CFR
201(d)(11)261245
201(d)(12)264162
201(d)(13)266111
26 CFR
201(d)(14)267701
26 CFR
20226179
26 CFR
20326168 nt
26 CFR
20426168 nt
26 CFR
211(a)2649
211(b)2649 nt
211(c)26prec. 46
211(d)2649 nt
211(e)2649 nt
2122638 nt
26 CFR
2132638 nt
26 CFR
221(a)2638
26 CFR
221(b)2638 nt
26 CFR
231(a)(1)2641
26 CFR
231(a)(2)2641 nt
26 CFR
231(b), (c)2641
26 CFR
231(d)(1)2638
26 CFR
231(d)(2)2641
26 CFR
231(d)(3)(A)2645C
231(d)(3)(B)2638
26 CFR
231(d)(3)(C)(i)2639
231(d)(3)(C)(ii)2641
26 CFR
231(d)(3)(D)26108
26 CFR
231(d)(3)(E)26280C
26 CFR
231(d)(3)(F)26381
231(d)(3)(G)26936
26 CFR
231(d)(3)(H)266411
26 CFR
231(d)(3)(I)266511
27 CFR
231(d)(3)(J)26prec. 27
231(d)(3)(K)26prec. 38
231(e)2641
26 CFR
231(f)26170
26 CFR
36 CFR
40 CFR
231(g)2641 nt
26 CFR
2322645C
241(a)Rep.26177
241(b)(1)26312
241(b)(2)261016
241(b)(3)26prec. 161
241(c)26177 nt
242(a)Rep.26185
242(b)(1)Rep.261082
242(b)(2)261250
242(b)(3)26prec. 161
242(c)26185 nt
24326165 nt
26 CFR
24426190
251(a)2646
26 CFR
251(b), (c)2648
25 CFR
26 CFR
251(d)2646 nt
26 CFR
252(a)2642
26 CFR
252(b)2638
26 CFR
252(c)2655
252(d)26prec. 38
252(e)2642 nt
26 CFR
252(f)2642 nt
26 CFR
261(a)267518 nt
261(b)267518
261(c)2626
261(d), (e)Rev. T.46a1177
46 CFR
261(f)26prec. 7501
261(g)267518 nt
301(a)Rep.261202
26 CFR
301(b)(1)2662
26 CFR
301(b)(2)26170
26 CFR
36 CFR
40 CFR
301(b)(3)26172
301(b)(4)26219
26 CFR
301(b)(5)(A)26224
301(b)(5)(B)26prec. 211
301(b)(6)26642
26 CFR
301(b)(7)26643
26 CFR
301(b)(8)26691
301(b)(9)26871
301(b)(10)261211
301(b)(11)261212
301(b)(12)261402
26 CFR
301(b)(13)26prec. 1201
301(c)2662 nt
26 CFR
302(a)261
26 CFR
302(b)261 nt
26 CFR
302(c)Rep.261 nt
26 CFR
311(a)261201
311(b)(1)26852
26 CFR
311(b)(2)26593
311(b)(3)26631
311(b)(4)261445
26 CFR
311(c)261201 nt
311(d)(1)261201 nt
311(d)(2)26631 nt
321(a), (b)26422
26 CFR
321(c)26422 nt
26 CFR
331(a)261092
26 CFR
331(b)261092 nt
26 CFR
401(a)26175
401(b)26175 nt
402(a)Rep.26182
402(b)(1)26263
26 CFR
402(b)(2)261252
402(b)(3)26prec. 161
402(c)26182 nt
403(a)261257
403(b)26prec. 1231
403(c)261257 nt
404(a), (b)(1)26464
404(b)(2)26prec. 461
404(c)26464 nt
405(a)26108
26 CFR
405(b)261017
26 CFR
405(c)26108 nt
26 CFR
406Elim.261202 nt
26 CFR
411(a)26291
411(b)(1)26263
26 CFR
411(b)(2)(A)26616
26 CFR
411(b)(2)(B)26617
26 CFR
411(b)(2)(C)(i)26616
26 CFR
411(b)(2)(C)(ii)26291
411(b)(2)(C)(iii)26381
411(b)(2)(C)(iv)26243
411(c)26263 nt
26 CFR
412(a)(1)26613A
412(a)(2)26613
412(a)(3)26613 nt
412(b)(1)26291
412(b)(2)26291 nt
413(a)261254
26 CFR
413(b)26617
26 CFR
413(c)261254 nt
26 CFR
421(a), (b)2646
26 CFR
421(c)2646 nt
26 CFR
422(a)(1), (2)264041
26 CFR
422(a)(3)264041 nt
26 CFR
422(b)266427
26 CFR
423(a)–(c)Elim.192703 nt
19 CFR
423(e)192703 nt
19 CFR
423(f)(1)Elim.191202
7 CFR
9 CFR
15 CFR
19 CFR
27 CFR
50 CFR
423(f)(2)192703
19 CFR
423(g)192703 nt
19 CFR
501(a)26469
26 CFR
501(b)26prec. 461
501(c)26469 nt
26 CFR
50226469 nt
26 CFR
503(a), (b)26465
26 CFR
503(c)26465 nt
26 CFR
511(a), (b)26163
26 CFR
511(d)(1)267872
26 CFR
511(d)(2)(A)26467
26 CFR
511(d)(2)(A)261255
7 CFR
511(d)(2)(B)26703
26 CFR
511(d)(2)(C)261363
511(e)26163 nt
26 CFR
601(a)2611
601(b)2611 nt
611(a)(1)26243
611(a)(2)26244
611(a)(3)26246
611(a)(4)26246A
611(a)(5)26805
611(b)26246 nt
612(a)Rep.26116
612(b)(1)26301
26 CFR
612(b)(2)(A)26584
612(b)(2)(B)26584, 584 nt
612(b)(3)26642
26 CFR
612(b)(4)26643
26 CFR
612(b)(5)26702
26 CFR
612(b)(6)26854
612(b)(7)26857
612(b)(8)26prec. 101
612(c)26301 nt
26 CFR
613(a)26162
26 CFR
613(b)26162 nt
26 CFR
614(a)–(e)261059
26 CFR
614(f)261059 nt
26 CFR
621(a)26382
26 CFR
621(b)26383
26 CFR
621(c)(1)26318
621(c)(2)26prec. 381
621(d)Rep.26382 nt
26 CFR
621(e)(1)26108
26 CFR
621(e)(1)26368
621(e)(1)26382
26 CFR
621(e)(1)26383
26 CFR
621(e)(2)Rep.26382 nt
26 CFR
621(f)26382 nt
26 CFR
631(a)Rep.26
336, 337
  • § 336
    26 CFR
  • § 337
    26 CFR
631(a)26336
26 CFR
631(a)26337
26 CFR
631(b)26338
26 CFR
631(c)26311
631(d)(1)26367
26 CFR
631(d)(2)261248
26 CFR
631(e)(1)26312
631(e)(2)26332
631(e)(3)Rep.26333
631(e)(4)26334
631(e)(5)26338
26 CFR
631(e)(6)Rep.26341
631(e)(7)26346
631(e)(8)26453
26 CFR
631(e)(9)26453B
631(e)(10)26467
26 CFR
631(e)(11)26852
26 CFR
631(e)(12)26897
26 CFR
631(e)(13)Rep.261056
631(e)(14)261255
7 CFR
631(e)(15)261276
631(e)(16)26prec. 331
631(e)(17)26prec. 336
632(a)261374
26 CFR
632(b)261363
632(c)(1)2626
632(c)(2)261366
632(c)(3)261375
632(d)26prec. 1371
63326336 nt
26 CFR
634Elim.26301 nt
26 CFR
641(a)261061
641(a)261060
26 CFR
641(b)26prec. 1051
641(c)261060 nt
26 CFR
642(a)(1)(A)–(C)261239
642(a)(1)(D)26453
26 CFR
642(a)(2)26707
26 CFR
642(a)(3), (b)26453
26 CFR
642(c)261239 nt
643(a)26171
26 CFR
643(b)26171 nt
26 CFR
644(a)–(d)26216
26 CFR
644(e)26216 nt
26 CFR
644(f)26216 nt
26 CFR
645(a)(1), (2)26543
645(a)(3)Rep.26553
645(a)(4)26543
645(b)–(d)26543 nt
645(e)26543 nt
64626671 nt
647261502 nt
26 CFR
651(a)264982
26 CFR
651(b)(1)(A)26852
26 CFR
651(b)(1)(B)26855
651(b)(2), (3)26852
26 CFR
651(c)26prec. 4981
651(d)264982 nt
26 CFR
652(a), (b)26851
652(c)26851 nt
653(a)–(c)26851
653(d)26851 nt
654(a)26851
654(b)26851 nt
655(a)(1), (2)26852
26 CFR
655(a)(3)26853
655(a)(4)26854
655(a)(5)26855
655(b)26852 nt
26 CFR
656(a)267609
27 CFR
656(b)267609 nt
27 CFR
657(a)26562
657(b)26562 nt
661(a)26856
661(b)26857
661(c)26859
662, 66326856
66426857
665(a), (b)(1)26857
665(b)(2)26858
66626857
667(a)Rep.266697
667(b)(1)26860
667(b)(2)26prec. 6671
668(a)264981
668(b)(1)(A)26857
668(b)(1)(B)26858
668(b)(2), (3)26857
66926856 nt
671(a)26prec. 860A
671(a)26860A
671(a)26860B
671(a)26860C
671(a)26860D
671(a)26860E
26 CFR
671(a)26860F
671(a)26860G
26 CFR
671(b)(1)26856
671(b)(2)26593
671(b)(3)267701
26 CFR
671(b)(4)26582
672261272
673267701
26 CFR
674266049
26 CFR
675(a)–(c)26860A nt
675(d)Rep.26860A nt
701(a)26prec. 55
701(a)2655
701(a)2656
26 CFR
701(a)2657
701(a)2658
26 CFR
701(a)2659
701(b)26prec. 53
701(b)2653
701(c)(1)2626
701(c)(2)2645C
701(c)(3)2645K
701(c)(4)2638
26 CFR
701(d)(1)Rep.266154
701(d)(2)266425
701(d)(3)266655
26 CFR
701(e)(1)26381
701(e)(2)261561
26 CFR
701(e)(3)26443
701(e)(4)(A)265
701(e)(4)(B)2612
701(e)(4)(C)2648
25 CFR
26 CFR
701(e)(4)(D)26173
701(e)(4)(D)26174
701(e)(4)(D)26263
26 CFR
701(e)(4)(D)261016
701(e)(4)(E)26703
26 CFR
701(e)(4)(F)26882
26 CFR
701(e)(4)(G)26897
26 CFR
701(e)(4)(H)26904
26 CFR
701(e)(4)(I)26936
26 CFR
701(e)(4)(J)261363
701(e)(4)(K)261366
701(f)2655 nt
702Rep.2656 nt
26 CFR
801(a)26448
26 CFR
801(b)26461
26 CFR
801(c)26prec. 446
801(d)26448 nt
26 CFR
802(a)26474
26 CFR
802(b)26prec. 471
802(c)26474 nt
26 CFR
803(a)26263A
26 CFR
803(b)(1), (2)(A)Rep.26
189, 280
803(b)(2)(B)2648
25 CFR
26 CFR
803(b)(3)26312
803(b)(4)26471
26 CFR
803(b)(5)26267
26 CFR
803(b)(6)Rep.26278
803(b)(7)26447
803(b)(8)26464
803(c)(1)26prec. 261
803(c)(2)26prec. 161
803(c)(3)26prec. 261
803(d)26263A nt
26 CFR
804(a)26460
26 CFR
804(b)26460 nt
26 CFR
804(c)26prec. 451
804(d)26460 nt
26 CFR
805(a), (b)26166
26 CFR
805(c)(1)(A)Rep.2681
805(c)(1)(B)26prec. 71
805(c)(2)–(4)26108
26 CFR
805(c)(5)26461
26 CFR
805(c)(6)26805
805(d)26166 nt
26 CFR
806(a)26706
26 CFR
806(b)261378
26 CFR
806(c)(1)26441
26 CFR
806(c)(2)26267
26 CFR
806(d)26441
26 CFR
806(e)261378 nt
26 CFR
811(a)Rep.26453C
26 CFR
811(b)26prec. 451
811(c)26453C nt
26 CFR
812(a)26453
26 CFR
812(b)26453A
26 CFR
812(c)26453 nt
26 CFR
821(a)26451
821(b)26451 nt
822(a), (b)(1)–(3)26108
26 CFR
822(b)(4), (5)261017
26 CFR
822(c)26108 nt
26 CFR
823(a)Rep.26466
26 CFR
823(b)(1)26461
26 CFR
823(b)(2)26prec. 461
823(c)26466 nt
26 CFR
824(a)26118
824(b)26362
26 CFR
824(c)26118 nt
901(a)26585
26 CFR
901(b)(1)–(3)26593
901(b)(4)26291
901(c)Rep.26586
901(d)(1)26585
26 CFR
901(d)(2)26593
901(d)(3)26582
901(d)(4)(A)26166
26 CFR
901(d)(4)(B)26172
901(d)(4)(C)26291
901(d)(4)(D)Rep.26596
901(d)(4)(E)26856
901(d)(4)(F)261277
901(d)(4)(G)261361
26 CFR
901(d)(4)(H)26prec. 581
901(e)26166 nt
26 CFR
902(a), (b)26265
902(c)26291
902(d)26265
902(e)(1)26163
26 CFR
902(e)(2)261277
902(f)26265 nt
903(a), (b)26172
903(c)26172 nt
904(a)26368
904(b)(1)Rep.26597
26 CFR
904(b)(2)26prec. 591
904(c)(1), (2)Rep.26
368 nt, 597 nt
§ 597
26 CFR
905(a)26165
26 CFR
905(b)26451
905(c)26451 nt
1001(a)–(c)26101
26 CFR
1001(d)26101 nt
26 CFR
1002(a)26130
1002(b)26130 nt
1003(a), (b)26264
1003(c)26264 nt
1004(a)26165
26 CFR
1004(b)26165 nt
26 CFR
1011(a)26806
1011(b)(1)26453B
1011(b)(1)26465
26 CFR
1011(b)(2)26804
1011(b)(3)26801
1011(b)(4)26805
1011(b)(5)–(8)26806
1011(b)(9)Rep.26813
1011(b)(10)26815
1011(b)(11)(A)26806
1011(b)(11)(B)26prec. 804
1011(c)(1)26453B nt
1011(c)(2)26806 nt
1011(d)26801 nt
1012(a)26501
32 CFR
34 CFR
1012(b)(1)26833
1012(b)(2)26prec. 831
1012(c)26833 nt
101326815 nt
1021(a), (b)26832
26 CFR
31 CFR
1021(c)26832 nt
26 CFR
31 CFR
1022(a)26832
26 CFR
31 CFR
1022(b)26832 nt
26 CFR
31 CFR
1023(a)26832
26 CFR
31 CFR
1023(b)26807
1023(c)26846
26 CFR
1023(d)26prec. 841
1023(e)26846 nt
26 CFR
1024(a)(1)Rep.26
821, 823-825
1024(a)(2)26prec. 831
1024(a)(2)26prec. 841
1024(a)(3)26834
1024(a)(3)26835
26 CFR
1024(a)(4)26831
26 CFR
1024(b)26501
32 CFR
34 CFR
1024(c)(1)–(6)26832
26 CFR
31 CFR
1024(c)(7), (8)26834
1024(c)(9)26835
26 CFR
1024(c)(10)26841
1024(c)(11)26842
1024(c)(12)26844
1024(c)(13)26891
1024(c)(14)261201
1024(c)(15), (16)261504
26 CFR
1024(c)(17)261563
1024(c)(18)26prec. 831
1024(d)26831 nt
26 CFR
1024(e)26831 nt
26 CFR
1025Elim.26832 nt
26 CFR
31 CFR
103126832 nt
26 CFR
31 CFR
1101(a), (b)(1), (2)(A)26219
26 CFR
1101(b)(2)(B), (C)2672
26 CFR
1101(c)2672 nt
26 CFR
1102(a)26408
26 CFR
1102(b)(1)264973
1102(b)(2), (c)26408
26 CFR
1102(d)(1), (2)(A), (B)266693
1102(d)(2)(C)26prec. 6671
1102(e)(1)263405
26 CFR
1102(e)(2)26408
26 CFR
1102(f)26219
26 CFR
1102(g)26219 nt
26 CFR
1103(a)26219
26 CFR
1103(b)26219 nt
26 CFR
1105(a)26402
1105(b)266051
26 CFR
1105(c)26402 nt
1106(a)–(c)(1)26415
1106(c)(2)26402
1106(d)(1)26401
26 CFR
29 CFR
1106(d)(2)26404
26 CFR
1106(d)(3)(A), (B)26416
1106(d)(3)(C)26818
1106(e)–(g)26415
1106(h)26415 nt
1106(i)26415 nt
1107(a)26457
1107(b)26prec. 451
1107(c)26457 nt
1108(a)26408
26 CFR
1108(b)26402
1108(c)26404
26 CFR
1108(d)–(g)(1)26408
26 CFR
1108(g)(2), (3)26219
26 CFR
1108(g)(4)26408
26 CFR
1108(g)(5)26415
1108(g)(6)26408
26 CFR
1108(g)(7)263121
26 CFR
1108(g)(8)263306
20 CFR
1108(h)26219 nt
26 CFR
1109(a)26501
32 CFR
34 CFR
1109(b)26219
26 CFR
1109(c)26219 nt
26 CFR
1111(a), (b)26401
26 CFR
29 CFR
1111(c)26401 nt
26 CFR
29 CFR
1112(a)26410
26 CFR
29 CFR
1112(b)26401
26 CFR
29 CFR
1112(c)26402
1112(d)(1)26401
26 CFR
29 CFR
1112(d)(2)26404
26 CFR
1112(d)(3)26406
1112(d)(3)26407
1112(d)(4)26818
1112(e)26401 nt
26 CFR
29 CFR
1113(a), (b)26411
26 CFR
29 CFR
1113(c), (d)(A)26410
26 CFR
29 CFR
1113(d)(B)26411
26 CFR
29 CFR
1113(e)(1), (2)291053
29 CFR
1113(e)(3)291052
29 CFR
1113(e)(4)(A)291053
29 CFR
1113(e)(4)(B)291054
29 CFR
1113(e) [(f)]26411 nt
26 CFR
29 CFR
1114(a)26414
26 CFR
29 CFR
1114(b)(1)26106
1114(b)(2)26117
1114(b)(3)26120
1114(b)(4)26127
1114(b)(4)26129
26 CFR
1114(b)(5)26132
26 CFR
1114(b)(6)26274
26 CFR
1114(b)(7)26401
26 CFR
29 CFR
1114(b)(8)26404A
1114(b)(9)(A)26406
1114(b)(9)(B)26407
1114(b)(9)(C)26406
1114(b)(9)(C)26407
1114(b)(10)26411
26 CFR
29 CFR
1114(b)(11)26414
26 CFR
29 CFR
1114(b)(12)26415
1114(b)(13)26423
1114(b)(14)26501
32 CFR
34 CFR
1114(b)(15)(A)264975
1114(b)(15)(B)291108
29 CFR
1114(b)(16)26505
1114(c)26414 nt
26 CFR
29 CFR
1115(a)26414
26 CFR
29 CFR
1115(b)26414 nt
26 CFR
29 CFR
1116(a)–(e)26401
26 CFR
29 CFR
1116(f)26401 nt
26 CFR
29 CFR
1117(a)26401
26 CFR
29 CFR
1117(b)(1)264979
1117(b)(2)26prec. 4971
1117(c)26414
26 CFR
29 CFR
1117(d)26401 nt
26 CFR
29 CFR
1118(a)26416
1118(b)26416 nt
1119(a)26401
26 CFR
29 CFR
1119(b)26401 nt
26 CFR
29 CFR
1120(a), (b)26403
26 CFR
1120(c)26403 nt
26 CFR
1121(a)(1)264974
26 CFR
1121(a)(2)26prec. 4971
1121(b)26401
26 CFR
29 CFR
1121(c)(1)26402
1121(c)(2)26408
26 CFR
1121(d)26401 nt
26 CFR
29 CFR
1122(a), (b)(1)(A)26402
1122(b)(1)(B)26403
26 CFR
1122(b)(2)26402
1122(c)2672
26 CFR
1122(d)26403
26 CFR
1122(e)(1), (2)(A)26402
1122(e)(2)(B)26408
26 CFR
1122(g)26402
1122(h)26402 nt
1123(a), (b)2672
26 CFR
1123(c)26403
26 CFR
1123(d)(1)2672
26 CFR
1123(d)(2)26408
26 CFR
1123(e)2672 nt
26 CFR
112426402 nt
1131(a), (b)26404
26 CFR
1131(c)(1)264972
1131(c)(2)26prec. 4971
1131(d)26404 nt
26 CFR
1132(a)264980
1132(b)26prec. 4971
1132(c)264980 nt
1133(a)Rep.264980A
1133(b)26prec. 4971
1133(c)Elim.264980A nt
1134(a)–(d)2672
26 CFR
1134(e)2672 nt
26 CFR
1135(a)2672
26 CFR
1135(b)2672 nt
26 CFR
1136(a)26401
26 CFR
29 CFR
1136(b)26404
26 CFR
1136(b)26818
1136(c)26401 nt
26 CFR
29 CFR
1137267701
26 CFR
1138(a)Rep.266659A
1138(b)26prec. 6651
1138(c)Elim.266659A nt
1139(a)26411
26 CFR
29 CFR
1139(b)26417
26 CFR
1139(c)(1)291053
29 CFR
1139(c)(2)291055
1139(d)26411 nt
26 CFR
29 CFR
114026401 nt
26 CFR
29 CFR
114126401 nt
26 CFR
29 CFR
114226401 nt
26 CFR
29 CFR
1143(a)26401
26 CFR
29 CFR
1143(b)26401 nt
26 CFR
29 CFR
1144(a)26408
26 CFR
1144(b)26408 nt
26 CFR
1145(a)26401
26 CFR
29 CFR
1145(b)291055
1145(c)291001 nt
26 CFR
1145(d)26401 nt
26 CFR
29 CFR
1146(a), (b)26414
26 CFR
29 CFR
1146(c)26414 nt
26 CFR
29 CFR
1147(a)267701
26 CFR
1147(b)263121
26 CFR
1151(a)Rep.2689
1151(b)266652
1151(c)(1)2679
1151(c)(2)26105
1151(c)(3)26120
1151(c)(4)26127
1151(c)(5)26129
26 CFR
1151(d)(1)26125
5 CFR
1151(d)(2)(A)263121
26 CFR
1151(d)(2)(B)263306
20 CFR
1151(d)(2)(C)42409
20 CFR
1151(e)(1)26414
26 CFR
29 CFR
1151(e)(2)(A)26132
26 CFR
1151(e)(2)(B)26505
1151(f)26129
26 CFR
1151(g)(1)26120
1151(g)(2)26117
1151(g)(3)26127
1151(g)(4)26129
26 CFR
1151(g)(5)26132
26 CFR
1151(g)(6)26505
1151(h)266039D
1151(i)26414
26 CFR
29 CFR
1151(j)(1)26prec. 71
1151(j)(2)26106
1151(j)(3)26505
1151(k)2679 nt
1161(a)26162
26 CFR
1161(b)26162 nt
26 CFR
1162(a)26127
1162(b)26120
1162(c)26120 nt
1163(a), (b)26129
26 CFR
1163(c)26129 nt
26 CFR
1164(a)26119
1164(b)26119 nt
1165(a)Rep.26463
26 CFR
1165(b)Elim.26463 nt
26 CFR
1166(a)267701
26 CFR
1166(b)267701 nt
26 CFR
1168(a)26140
1168(a)26134
1168(b)26prec. 101
1168(c)26134 nt
1171(a)Rep.2641
26 CFR
1171(b)(1), (2)2638
26 CFR
1171(b)(3)2656
26 CFR
1171(b)(4)26108
26 CFR
1171(b)(5)26401
26 CFR
29 CFR
1171(b)(6)26404
26 CFR
1171(b)(7)(A)Rep.266699
1171(b)(7)(B)26prec. 6671
1171(c)2638 nt
26 CFR
1172(a)Rep.262057
1172(b)(1)26409
26 CFR
1172(b)(2)264979A
1172(b)(3)26prec. 2051
1172(c)26409 nt
26 CFR
1173(a)26404
26 CFR
1173(b)(1)(A)Rep.26133
1173(b)(1)(B)26852
26 CFR
1173(b)(2)Rep.26133
1173(c)(1)26404 nt
26 CFR
1173(c)(2)(A)26852 nt
26 CFR
1173(c)(2)(B), (C)Elim.26133 nt
1174(a)(1)26409
26 CFR
1174(a)(2)26409 nt
26 CFR
1174(b)(1), (2)26409
26 CFR
1174(b)(3)26409 nt
26 CFR
1174(c)(1)(A)26409
26 CFR
1174(c)(1)(B)26409 nt
26 CFR
1174(c)(2)(A)26401
26 CFR
29 CFR
1174(c)(2)(B)26401 nt
26 CFR
29 CFR
1174(d)(1), (2)26415
1174(d)(3)26415 nt
1175(a)(1)26401
26 CFR
29 CFR
1175(a)(2)26401 nt
26 CFR
29 CFR
1176(a)26401
26 CFR
29 CFR
1176(b)26409
26 CFR
1176(c)26401 nt
26 CFR
29 CFR
11772638 nt
26 CFR
1201(a), (b)26904
26 CFR
1201(c)26954
26 CFR
1201(d)(1)–(3)26904
26 CFR
1201(d)(4)26864
26 CFR
1201(e)26904 nt
26 CFR
1202(a)26902
26 CFR
1202(b)26960
26 CFR
1202(c)266038
26 CFR
1202(d)26prec. 901
1202(e)26902 nt
26 CFR
1203(a)26904
26 CFR
1203(b)26904 nt
26 CFR
1204(a)26901
26 CFR
1204(b)26901 nt
26 CFR
120526904 nt
26 CFR
1211(a)26865
26 CFR
1211(b)(1)(A)26863
26 CFR
1211(b)(1)(B)26861
1211(b)(1)(C)26862
1211(b)(2)26864
26 CFR
1211(b)(3)26904
26 CFR
1211(b)(4), (5)26871
1211(b)(6)26881
1211(c)26865 nt
26 CFR
1211(d)Elim.26865 nt
26 CFR
1212(a)26863
26 CFR
1212(b)(1)26prec. 891
1212(b)(1)26prec. 887
1212(b)(1)26887
1212(b)(2)26prec. 871
1212(c)(1), (2)26872
1212(c)(3)–(5)26883
26 CFR
1212(d)26861
1212(e)26863
26 CFR
1212(f)26863 nt
26 CFR
1213(a)26863
26 CFR
1213(b)26863 nt
26 CFR
1214(a), (b)26861
1214(c)(1)26871
1214(c)(2)26881
1214(c)(3)261441
26 CFR
1214(c)(4)266049
26 CFR
1214(c)(5)26861
1214(d)26861 nt
1215(a), (b)(1)26864
26 CFR
1215(b)(2)26prec. 861
1215(c)26864 nt
26 CFR
121626861 nt
1221(a)(1)26954
26 CFR
1221(a)(2)26864
26 CFR
1221(b)(1), (2)26953
1221(b)(3)(A)26952
1221(b)(3)(B)26954
26 CFR
1221(b)(3)(C)26957
26 CFR
1221(b)(3)(D)26953
1221(b)(3)(E)26prec. 951
1221(c)(1)–(3)(A)26954
26 CFR
1221(c)(3)(B), (C)26955
1221(d), (e)26954
26 CFR
1221(f)26952
1221(g)26954 nt
26 CFR
1222(a)26957
26 CFR
1222(b)Rep.26552
1222(c)26957 nt
26 CFR
1223(a)26954
26 CFR
1223(b)(1)26864
26 CFR
1223(b)(2)26881
1223(c)26864 nt
26 CFR
1224(a)26957
26 CFR
1224(b)26957 nt
26 CFR
1225(a)26535
1225(b)26545
1225(c)26535 nt
1226(a)26245
26 CFR
1226(b)26959
1226(c)(1)26245 nt
26 CFR
1226(c)(2)26959 nt
122726954 nt
26 CFR
122826897 nt
26 CFR
1231(a)–(d)26936
26 CFR
1231(e)(1)26482
26 CFR
1231(e)(2)26367
26 CFR
1231(f)26936
26 CFR
1231(g)26936 nt
26 CFR
1232(a)26911 nt
26 CFR
1232(b)26912 nt
1233(a), (b)26911
26 CFR
1233(c)26911 nt
26 CFR
1234(a)(1)266039E
22 CFR
1234(a)(2)26prec. 6031
1234(a)(3)266039E nt
22 CFR
1234(b)(1)263405
26 CFR
1234(b)(2)263405 nt
26 CFR
1235(a)26prec. 1291
1235(a)261291
26 CFR
1235(a)26prec. 1293
1235(a)261293
26 CFR
1235(a)261294
26 CFR
1235(a)261295
26 CFR
1235(a)26prec. 1296
1235(a)261297
26 CFR
1235(a)261298
26 CFR
1235(b)Rep.261246
1235(c)26951
1235(d)266503
27 CFR
1235(e)Rep.26551
1235(f)(1)26532
1235(f)(2)26542
1235(f)(3)26851
1235(f)(4)26904
26 CFR
1235(g)26prec. 1201
1235(h)261291 nt
26 CFR
1236(a)26882
26 CFR
1236(b)26882 nt
26 CFR
1241(a)26884
26 CFR
1241(a)26885
1241(b)26861
1241(c)26906
1241(d)26prec. 881
1241(e)26884 nt
26 CFR
1242(a), (b)26864
26 CFR
1242(c)26864 nt
26 CFR
1243(a)26877
1243(b)26877 nt
1244Elim.26842 nt
1245(a), (b)(1)–(4)266038A
26 CFR
1245(b)(5)266038
26 CFR
1245(c)266038A nt
26 CFR
1246(a)261446
1246(b)266401
27 CFR
1246(c)26prec. 1441
1246(d)261446 nt
1247(a)26892
26 CFR
1247(b)26892 nt
26 CFR
1248(a)261059A
1248(b)26prec. 1051
1248(c)261059A nt
1249(a)261503
26 CFR
1249(b)261503 nt
26 CFR
1261(a)26prec. 985
1261(a)26985
26 CFR
1261(a)26986
1261(a)26987
26 CFR
1261(a)26988
26 CFR
1261(a)26989
26 CFR
1261(b)261092
26 CFR
1261(c)261256
1261(d)26prec. 901
1261(e)26985 nt
26 CFR
127126931 nt
1272(a)26931
1272(b)26876
1272(c)263401
26 CFR
1272(d)(1), (2)Rep.26
932, 935
1272(d)(3)26933
1272(d)(4)2632
1272(d)(5)2648
25 CFR
26 CFR
1272(d)(6)2663
1272(d)(7)26153
1272(d)(8), (9)261402
26 CFR
1272(d)(10)266091
26 CFR
27 CFR
1272(d)(11)267655
40 CFR
1272(d)(12)26prec. 931
1272(d)(13)26prec. 871
1273(a)26957
26 CFR
1273(b)(1), (2)(A)26881
1273(b)(2)(B)261442
1274(a)26932
1274(b)26932 nt
1274(c)26932 nt
1274(d)26prec. 931
1275(a)(1)26936
26 CFR
1275(a)(2)(A)26934
26 CFR
1275(a)(2)(B)26246
1275(b)267651
27 CFR
40 CFR
1275(c)(1), (2)26934
26 CFR
1275(c)(3)Rep.26934A
1275(c)(4)2645C
1275(c)(5)2648
25 CFR
26 CFR
1275(c)(6)26338
26 CFR
1275(c)(7)26864
26 CFR
1275(c)(8)26prec. 931
1276(a)267654
26 CFR
40 CFR
1276(b)26prec. 7651
127726931 nt
1301(a)26103
26 CFR
1301(b)26prec. 141
1301(b)26141
26 CFR
31 CFR
1301(b)26142
26 CFR
1301(b)26143
26 CFR
1301(b)26144
26 CFR
1301(b)26145
26 CFR
1301(b)26146
1301(b)26147
26 CFR
1301(b)26prec. 148
1301(b)26148
26 CFR
1301(b)26149
26 CFR
1301(b)26prec. 150
1301(b)26150
26 CFR
1301(c)26148 nt
26 CFR
1301(d)26141 nt
26 CFR
31 CFR
1301(e)26141 nt
26 CFR
31 CFR
1301(f)2625
26 CFR
1301(g)266652
1301(h)Elim.26103A nt
26 CFR
1301(i)26141 nt
26 CFR
31 CFR
1301(j)(1)Rep.26103A
26 CFR
1301(j)(2)(A)267703
1301(j)(2)(B)26prec. 7701
1301(j)(3)26163
26 CFR
1301(j)(4)26269A
1301(j)(4)26414
26 CFR
29 CFR
1301(j)(4)Rep.264988
1301(j)(5)264701
1301(j)(6)264940
1301(j)(6)264942
1301(j)(6), (7)267871
1301(j)(8)2622
1301(j)(8)2632
1301(j)(8)2686
1301(j)(8)26152
26 CFR
1301(j)(8)26153
1301(j)(8)26194
1301(j)(8)261398
1301(j)(8)263402
26 CFR
1301(j)(8)Rep.266362
1301(j)(9)26105
1301(j)(9)26879
1301(j)(10)262
130226501 nt
32 CFR
34 CFR
1303(a)Rep.261391-1397
1303(b)(1), (2)26172
1303(b)(3)261016
1303(b)(4)263402
26 CFR
1303(b)(5)Rep.266039B
1303(c)(1)26prec. 1
1303(c)(2)26prec. 6031
1311–131826141 nt
26 CFR
31 CFR
1316(g)(8)(B)26103 nt
26 CFR
1316(j)26103 nt
26 CFR
1316(k)Elim.26103A nt
26 CFR
1317(43)26103 nt
26 CFR
1401(a)26672
26 CFR
1401(b)26672 nt
26 CFR
1402(a)26673
1402(b)(1)26674
1402(b)(2)26676
1402(b)(3)26677
1402(c)26673 nt
1403(a)26644
1403(b)26prec. 641
1403(c)26644 nt
1404(a)266654
1404(b)26643
26 CFR
1404(c)(1)Rep.266152
1404(c)(2)266215
1404(c)(3)266601
27 CFR
1404(c)(4)26prec. 6151
1404(d)26643 nt
26 CFR
1411(a)261
26 CFR
1411(b)266103
20 CFR
26 CFR
27 CFR
1411(c)261 nt
26 CFR
1421262032A nt
1422(a)262055
1422(b)262522
1422(c)262106
1422(d)262055 nt
1422(e)262055 nt
1431(a)26prec. 2601
1431(a)262601
1431(a)262602
1431(a)262603
1431(a)262604
1431(a)26prec. 2611
1431(a)262611
1431(a)262612
1431(a)262613
1431(a)26prec. 2621
1431(a)262621
1431(a)262622
1431(a)262623
1431(a)262624
1431(a)26prec. 2631
1431(a)262631
1431(a)262632
26 CFR
1431(a)26prec. 2641
1431(a)262641
1431(a)262642
26 CFR
1431(a)26prec. 2651
1431(a)262651
1431(a)262652
26 CFR
1431(a)262653
1431(a)262654
1431(a)26prec. 2661
1431(a)262661
1431(a)262662
26 CFR
1431(a)262663
26 CFR
1431(b)26prec. 2001
1432(a)(1), (2)26164
1432(a)(3)26691
1432(b)26303
1432(c)(1)262032
1432(c)(2)262013
1432(d)(1)262515
1432(d)(2)26prec. 2511
1432(e)266166
1433262601 nt
1501(a)26prec. 6721
1501(a)266721
1501(a)266722
1501(a)266723
27 CFR
1501(a)266724
27 CFR
1501(b)Rep.266676
27 CFR
1501(c)(1)266041
26 CFR
1501(c)(2)266042
1501(c)(3)266044
1501(c)(4)266045
26 CFR
1501(c)(5)266049
26 CFR
1501(c)(6)266050A
1501(c)(7)266050B
1501(c)(8)266050E
26 CFR
1501(c)(9)266050F
1501(c)(10)266050G
1501(c)(11)266050H
26 CFR
1501(c)(12)266050I
1501(c)(13)266050K
26 CFR
1501(c)(14)266052
1501(c)(15)266034A
1501(c)(16)266031
1501(d)(1)(A)266652
1501(d)(1)(B)26219
26 CFR
1501(d)(1)(C)266033
26 CFR
1501(d)(1)(C)266034
1501(d)(1)(C)266043
26 CFR
1501(d)(1)(D)266047
26 CFR
1501(d)(1)(D)266058
29 CFR
1501(d)(1)(E)Rep.266050C
1501(d)(1)(F)266057
1501(d)(2)Rep.266678
1501(d)(3), (4)26prec. 6671
1501(e)266721 nt
1502(a), (b)266651
27 CFR
1502(c)266651 nt
27 CFR
1503(a), (b)266653
27 CFR
1503(c)(1)266222
1503(c)(2), (3), (d)(1)266653
27 CFR
1503(d)(2)26prec. 6651
1503(e)266653 nt
27 CFR
1504(a), (b)Rep.266661, 6661 nt
1511(a)266621
27 CFR
1511(b)266621 nt
27 CFR
1511(c)(1)266621
27 CFR
1511(c)(2)2647
26 CFR
36 CFR
1511(c)(3)2648
25 CFR
26 CFR
1511(c)(4)26167
26 CFR
1511(c)(5)Rep.26644
1511(c)(6)26852
26 CFR
1511(c)(7)Rep.264497
1511(c)(8)266214
1511(c)(9)266332
27 CFR
1511(c)(10)266343
26 CFR
27 CFR
1511(c)(11)266601
27 CFR
1511(c)(12)266602
27 CFR
1511(c)(13)266611
27 CFR
1511(c)(14)266654
1511(c)(15)266655
26 CFR
1511(c)(16)267426
27 CFR
1511(c)(17)281961
1511(c)(18)282411
32 CFR
1511(d)2647 nt
26 CFR
36 CFR
1512(a)266601
27 CFR
1512(b)266601 nt
27 CFR
1521(a)266045
26 CFR
1521(b)263406
26 CFR
1521(c)266045 nt
26 CFR
1522(a)266050M
26 CFR
1522(b)26prec. 6041
1522(c)266050M nt
26 CFR
1523(a)266050N
1523(b)(1)263406
26 CFR
1523(b)(2)266041
26 CFR
1523(b)(3)Rep.266676
27 CFR
1523(c)26prec. 6041
1523(d)266050N nt
1524(a)266109
26 CFR
27 CFR
1524(b)Rep.266676
27 CFR
1524(c)266109 nt
26 CFR
27 CFR
1525(a)266012
1525(b)266012 nt
1531(a)266111
26 CFR
1531(b)266111 nt
26 CFR
1532(a)266707
1532(b)266707 nt
1533(a)266707
1533(b)266707 nt
1534(a)266708
1534(b)266708 nt
1535(a)266621
27 CFR
1535(b)266621 nt
27 CFR
1541(a), (b)266654
1541(c)266654 nt
1542(a)Rep.266154
1542(b)Elim.266154 nt
1543266654 nt
1551(a)–(g)267430
27 CFR
1551(h)267430 nt
27 CFR
1552(a)266673
1552(b)266673 nt
1552(c)267441 nt
1553(a)267475
1553(b)(1)267472
1553(b)(2)267473
1553(c)267475 nt
1554(a)266214
1554(b)266214 nt
1555(a)267456
1555(b)267456 nt
1556(a)267443A
1556(b)(1)267456
1556(b)(2)267471
1556(b)(3)26prec. 7441
1556(c)267443A nt
1557(a), (b)267447
1557(c)267448
1557(d)267447
1557(e)267447 nt
1558(a), (b)267482
1558(c)267482 nt
1559(a)–(c)267448
1559(d)267448 nt
1561(a), (b)267609
27 CFR
1561(c)267609 nt
27 CFR
1562(a)266212
1562(b)266212 nt
1563(a)266404
26 CFR
27 CFR
1563(b)266404 nt
26 CFR
27 CFR
1564(a)266601
27 CFR
1564(b)266601 nt
27 CFR
1565(a)266334
27 CFR
1565(b)266334 nt
27 CFR
1566(a), (b)267325
27 CFR
1566(c)267103
1566(d)26prec. 7321
1566(e)267325 nt
27 CFR
156726132 nt
26 CFR
1568(a)266103
20 CFR
26 CFR
27 CFR
1568(b)266103 nt
20 CFR
26 CFR
27 CFR
1569(a)266323
26 CFR
27 CFR
1569(b)266323 nt
26 CFR
27 CFR
1570(a)266335
27 CFR
1570(b)266335 nt
27 CFR
1571266053 nt
1572(a)267425
27 CFR
1572(b)267425 nt
27 CFR
1581(a)263402 nt
26 CFR
1581(b)263402
26 CFR
1581(c)263402 nt
26 CFR
1601(a)26513
1601(b)26513 nt
1602(a), (b)26513
1602(c)26513 nt
1603(a)26501
32 CFR
34 CFR
1603(b)26514
26 CFR
1603(c)26501 nt
32 CFR
34 CFR
1604(a)26277
1604(b)26277 nt
160526501 nt
32 CFR
34 CFR
1606(a)264946
1606(b)264946 nt
160726514 nt
26 CFR
1608Rep.26170 nt
26 CFR
36 CFR
40 CFR
1701(a)–(c)2651
1701(d)2651 nt
1701(e)2651 nt
1702(a)264041
26 CFR
1702(b)266652
1702(c)264041 nt
26 CFR
1703(a)26prec. 4081
1703(a)264081
26 CFR
1703(a)264082
26 CFR
1703(a)264083
26 CFR
1703(b)(1)264101
26 CFR
1703(b)(2)26prec. 4101
1703(c)(1), (2)(A), (B)266421
1703(c)(2)(C)264221
27 CFR
1703(c)(2)(D)266421
1703(c)(2)(E)26prec. 6411
1703(d), (e)(1), (2)(A)–(E)266427
26 CFR
1703(e)(2)(F)2634
1703(e)(2)(G)267210
1703(e)(2)(G)267603
27 CFR
1703(e)(2)(G)267604
27 CFR
1703(e)(2)(G)267605
27 CFR
1703(e)(2)(G)267609
27 CFR
1703(e)(2)(G)267610
27 CFR
1703(f), (g)Elim.264081 nts
26 CFR
1703(h)264081 nt
26 CFR
1704(a)(1), (2)261402
26 CFR
1704(a)(3)261402 nt
26 CFR
1704(b)261402 nt
26 CFR
1705263306 nt
20 CFR
1706(a)263401 nt
26 CFR
1706(b)263401 nt
26 CFR
1707(a)26131
1707(b)26131 nt
1708(a)(1)262
1708(a)(2)26692
1708(a)(3)266013
1708(a)(4)267508
26 CFR
1708(b)262 nt
1709(a)25500g
1709(b)25500g nt
1710421396b nt
42 CFR
45 CFR
1711(a), (b)42673
45 CFR
1711(c)(1)42670
45 CFR
1711(c)(2)42671
45 CFR
1711(c)(3)–(5)42673
45 CFR
1711(c)(6)42675
45 CFR
1711(d)42670 nt
45 CFR
1800261 nt
26 CFR
1801(a)(1)26168 nt
26 CFR
1801(a)(2)26168 nt
26 CFR
1801(b)264251
26 CFR
1801(c)(1)265061
27 CFR
1801(c)(2)265703
27 CFR
1801(c)(3)265001 nt
27 CFR
1802(a)(1)–(2)(E)(i)26168
26 CFR
1802(a)(2)(E)(ii)26168 nt
26 CFR
1802(a)(2)(F)26168 nt
26 CFR
1802(a)(2)(G), (3), (4)(A), (B)26168
26 CFR
1802(a)(4)(C)2648
25 CFR
26 CFR
1802(a)(5)(A)2647
26 CFR
36 CFR
1802(a)(5)(B)2648
25 CFR
26 CFR
1802(a)(6)2646
26 CFR
1802(a)(7)26168
26 CFR
1802(a)(8)2646
26 CFR
1802(a)(9)(A), (B)2648
25 CFR
26 CFR
1802(a)(9)(C)267701
26 CFR
1802(a)(10)26168 nts
26 CFR
1802(b)(1)26168
26 CFR
1802(b)(2)26168 nt
26 CFR
1803(a)(1)(A)261271
1803(a)(1)(B)261283
1803(a)(2), (3)261271
1803(a)(4)26163
26 CFR
1803(a)(5)261276
1803(a)(6)261278
1803(a)(7)261281
1803(a)(8)(A)261281 nt
1803(a)(8)(A)261281
1803(a)(8)(B)261282
1803(a)(9)26483 nt
26 CFR
1803(a)(10)261273
1803(a)(11)(A), (B)26171
26 CFR
1803(a)(11)(C)26171 nt
26 CFR
1803(a)(12)(A)26171
26 CFR
1803(a)(12)(B)26171 nt
26 CFR
1803(a)(13)(A)261276
1803(a)(13)(B)261286
26 CFR
1803(a)(13)(C)261276 nt
1803(a)(14)(A)261274
1803(a)(14)(B)26483
26 CFR
1803(a)(14)(C)266049
26 CFR
1803(b)261271 nt
1804(a)26246A
1804(b)(1)(A), (B)26246
1804(b)(1)(C)26246 nt
1804(b)(2)261059 nt
26 CFR
1804(b)(3)26311 nt
1804(c)(1)–(5)26852
26 CFR
1804(c)(6)26852 nt
26 CFR
1804(d)(1)26562
1804(d)(2)26562 nt
1804(e)(1)261504
26 CFR
1804(e)(2)–(5)261504 nt
26 CFR
1804(e)(6)(A)26332
1804(e)(6)(B)26332 nt
1804(e)(7)(A)Rep.26337
26 CFR
1804(e)(7)(B)Elim.26337 nt
26 CFR
1804(e)(8)(A)26338
26 CFR
1804(e)(8)(B)26338 nt
26 CFR
1804(e)(9)26338 nt
26 CFR
1804(e)(10)261504
26 CFR
1804(f)(1)(A)–(E)26312
1804(f)(1)(F)26312 nt
1804(f)(2)(A)261275
26 CFR
1804(f)(2)(B)26301
26 CFR
1804(f)(3)26312 nt
1804(g)(1)26361
1804(g)(2)26368
1804(g)(3)26prec. 361
1804(g)(4)26361 nt
1804(h)26368
1804(i)(1)Rep.26341
1804(i)(2)Elim.26341 nt
1804(j)26280G
26 CFR
1804(k)(1)26291 nt
1804(k)(1)26291
1804(k)(2)26291 nt
1804(k)(3)(A)26291
1804(k)(3)(B)–(D)2657
1805(a)26706
26 CFR
1805(b)26707
26 CFR
1805(c)(1)Rep.26386
1805(c)(2)26761
26 CFR
1805(d)261031
1806(a)26643
26 CFR
1806(b)26643 nt
26 CFR
1806(c)26643
26 CFR
1807(a)(1), (2)26461
26 CFR
1807(a)(3)(A)26468
1807(a)(3)(B)26461 nt
26 CFR
1807(a)(3)(C)26468
1807(a)(4)(A)(i)26468A
26 CFR
1807(a)(4)(A)(ii)26468A nt
26 CFR
1807(a)(4)(B)–(E)(vi)26468A
26 CFR
1807(a)(4)(E)(vii)2688
1807(a)(4)(F), (5), (6)26461 nt
26 CFR
1807(a)(7)(A)26468B
26 CFR
1807(a)(7)(B)26prec. 461
1807(a)(7)(C)26468B nt
26 CFR
1807(a)(7)(D)Rep.26468B nt
26 CFR
1807(a)(8)26461 nt
26 CFR
1807(b)26467
26 CFR
1807(c)26461 nt
26 CFR
1808(a)(1)261256 nt
1808(a)(2)261362 nt
1808(b)26263
26 CFR
1808(c)261092
26 CFR
1808(d)261092 nt
26 CFR
1809(a)(1), (2)(A), (B)26168
26 CFR
1809(a)(2)(C)(i)26168 nt
26 CFR
1809(a)(2)(C)(i)26168
26 CFR
1809(a)(2)(C)(ii)26312
1809(a)(3)2657
1809(a)(4)(A), (B)26168
26 CFR
1809(a)(4)(C)26168 nt
26 CFR
1809(a)(5)26168 nt
26 CFR
1809(b)(1), (2)26168
26 CFR
1809(b)(3)26168 nt
26 CFR
1809(c)26453
26 CFR
1809(d)(1)26167 nt
26 CFR
1809(d)(1)26167
26 CFR
1809(d)(2), (e)2648
25 CFR
26 CFR
1810(a)(1)(A)26904
26 CFR
1810(a)(1)(B)26904 nt
26 CFR
1810(a)(2), (3)26904 nt
26 CFR
1810(a)(4)26904 nt
26 CFR
1810(a)(5)26904 nt
26 CFR
1810(b)(1)–(4)(A)26904
26 CFR
1810(b)(4)(B)26904 nt
26 CFR
1810(c)(1)26956
26 CFR
42 CFR
1810(c)(2), (3)26864
26 CFR
1810(d)(1)(A)26871
1810(d)(1)(B)26881
1810(d)(2), (3)(A), (B)26871
1810(d)(3)(C)26881
1810(d)(3)(D)261441
26 CFR
1810(d)(3)(E)261442
1810(e)(1)26163
26 CFR
1810(e)(2)(A)26871
1810(e)(2)(B)26881
1810(f)(1)26897
26 CFR
1810(f)(2)–(4)(A)261445
26 CFR
1810(f)(4)(B)261445 nt
26 CFR
1810(f)(5), (6)261445
26 CFR
1810(f)(7)266039C
1810(f)(8)261445
26 CFR
1810(f)(9)266652
1810(g)(1)26367
26 CFR
1810(g)(2)267482
1810(g)(3)266501
27 CFR
1810(g)(4)26367
26 CFR
1810(h)(1)Rep.26552
1810(h)(2)Rep.26551
1810(i)(1)261248
26 CFR
1810(i)(2)26959 nt
1810(j)26269B
1810(k)26954
26 CFR
1810( l )(1)–(5)(A)267701
26 CFR
1810( l )(5)(B)267701 nt
26 CFR
1811(a)(1)266050H
26 CFR
1811(a)(2)266050H nt
26 CFR
1811(b)(1)(A)266031
1811(b)(1)(B)266031 nt
1811(b)(2)266050K
26 CFR
1811(c)(1)Rep.266678
1811(c)(2)266652
1811(d)Rep.266660
1811(e)267502
26 CFR
27 CFR
1812(a)(1), (2)26111
1812(a)(3)26381
1812(a)(4)261351
1812(a)(5)261398
1812(b)(1)264941
1812(b)(2)–(4)267872
26 CFR
1812(b)(5)267872 nt
26 CFR
1812(c)(1), (2)26267
26 CFR
1812(c)(3)(A)26707 nt
26 CFR
1812(c)(3)(A), (B)26707
26 CFR
1812(c)(3)(C), (4)(A)26267
26 CFR
1812(c)(4)(B)26178
1812(c)(4)(C)26936
26 CFR
1812(c)(5)26267 nt
26 CFR
1812(d)(1)26246
1812(d)(2)26172 nt
1812(e)(1)(A)26280F
26 CFR
1812(e)(1)(B)(i), (ii)264064
26 CFR
1812(e)(1)(B)(iii)264064 nt
26 CFR
1812(e)(1)(C), (2)–(5)26280F
26 CFR
1821(a)26807
1821(b), (c)26808
1821(d)–(h)Rep.26809
26 CFR
1821(i)26812
1821(j)Rep.26813
1821(k)(1), (2)26815
1821(k)(3)26815 nt
1821( l )26816
1821(m)26817
1821(n), ( o )26818
1821(p)26805
1821(q)Elim.26809 nt
26 CFR
1821(r)Rep.26809
26 CFR
1821(s)26807
1821(t)(1)26817
1821(t)(2)26817 nt
182226801 nt
182326807 nt
1824Rep.266655 nt
26 CFR
1825(a)–(c)267702
26 CFR
1825(a)(4)267702 nt
26 CFR
1825(d), (e)267702 nt
26 CFR
1826(a), (b)(1)–(3)2672
26 CFR
1826(b)(4)2672 nt
26 CFR
1826(c)2672 nt
26 CFR
1826(c), (d)2672
26 CFR
1827(a)(1)2679
1827(a)(2)2679 nt
1827(b)2679 nt
1827(c), (d)2679
1827(e)2683
1828261035
182926801 nt
183026801 nt
183126170
26 CFR
36 CFR
40 CFR
1832264940
1833266214
183426513 nt
1841266654
1842(a)26267
26 CFR
1842(b)261041
1842(c)26453B
1842(d)267701
26 CFR
1843(a)–(c)(1)2671
1843(c)(2), (3)2671 nt
1843(d)2671
1844(a)2646
26 CFR
1844(b)(1), (2)2647
26 CFR
36 CFR
1844(b)(3)2646
26 CFR
1844(b)(4)2647
26 CFR
36 CFR
1844(b)(5)2646
26 CFR
1845265101 nt
18462639
1847(a)(1)2655
1847(a)(2)2655 nt
1847(a)(2)2655
1847(b)(1)2641
26 CFR
1847(b)(2)2686
1847(b)(3)26151
1847(b)(4)26415
1847(b)(5)26422
26 CFR
1847(b)(6)2648
25 CFR
26 CFR
1847(b)(7)26108
26 CFR
1847(b)(8)26280C
26 CFR
1847(b)(9)Rep.266699
1847(b)(10)266411
26 CFR
1847(b)(11)2646
26 CFR
1847(b)(12)–(14)266501
27 CFR
1847(b)(15)266511
27 CFR
1847(b)(16)26665
1848(a)2646
26 CFR
1848(b)26401
26 CFR
29 CFR
1848(c)26404
26 CFR
1848(d)262039
1848(e)(1)266704
1848(e)(2)266047
26 CFR
1848(e)(3)26prec. 6671
1848(f)264973
1851(a)(1)26419
1851(a)(2), (3)(A)26419A
26 CFR
1851(a)(3)(B)26419A nt
26 CFR
1851(a)(4)–(7)26419A
26 CFR
1851(a)(8)(A)26419
1851(a)(8)(B)26419 nt
1851(a)(9)26419A
26 CFR
1851(a)(10)26512
1851(a)(11)264976
1851(a)(12)26419 nt
1851(a)(13)26419A
26 CFR
1851(a)(14)26419 nt
1851(b)(1)26463 nt
26 CFR
1851(b)(2)(A)–(C)(ii)26404
26 CFR
1851(b)(2)(C)(iii)26404A
1851(b)(2)(C)(iv)26419
1851(c)26505
1852(a)(1)26408
26 CFR
1852(a)(2)2672
26 CFR
1852(a)(3)(A), (B)26403
26 CFR
1852(a)(3)(C)26403 nt
26 CFR
1852(a)(4)(A)26401
26 CFR
29 CFR
1852(a)(4)(B)26409
26 CFR
1852(a)(5)(A)26402
1852(a)(5)(B)26403
26 CFR
1852(a)(5)(C)26408
26 CFR
1852(a)(6)26401
26 CFR
29 CFR
1852(a)(7)(A)26408
26 CFR
1852(a)(7)(B), (C)264974
26 CFR
1852(b)(1)–(7)26402
1852(b)(8)26401
26 CFR
29 CFR
1852(b)(9)26402 nt
1852(b)(10)26403
26 CFR
1852(c)(1)–(4)2672
26 CFR
1852(c)(5)26402
1852(d)26416
1852(e)(1)(A)262039
1852(e)(1)(B)262039 nt
1852(e)(2)(A)Rep.262517
1852(e)(2)(B)26prec. 2511
1852(e)(2)(C)26406
1852(e)(2)(D)26407
1852(e)(2)(E)26406 nt
1852(e)(3)262039 nt
1852(f)26414
26 CFR
29 CFR
1852(g), (h)(1)26401
26 CFR
29 CFR
1852(h)(2), (3)26415
1852(i)291461
1853(a)26132
26 CFR
1853(b)(1)26125
5 CFR
1853(b)(2), (3)26125 nt
5 CFR
1853(c)(1), (2)264977
1853(c)(3)264977 nt
1853(e)26132 nt
26 CFR
1853(f)26117 nt
1854(a)(1), (2)(A)261042
1854(a)(2)(B)261042 nt
1854(a)(3)(A)26409
26 CFR
1854(a)(3)(B)261042
1854(a)(3)(C)26409 nt
26 CFR
1854(a)(4), (5)(A)261042
1854(a)(5)(B)261042 nt
1854(a)(6)(A)261042
1854(a)(6)(B)–(D)261042 nt
1854(a)(7), (8)(A)261042
1854(a)(8)(B)261042 nt
1854(a)(9)(A)264979A
1854(a)(9)(B)261042
1854(a)(9)(C)26prec. 4971
1854(a)(9)(D)264979A nt
1854(a)(10), (11)261042
1854(a)(12)26prec. 1031
1854(b)(1)2672
26 CFR
1854(b)(2)–(5)26404
26 CFR
1854(b)(6)2672 nt
26 CFR
1854(c)(1)26291
1854(c)(2)(A)Rep.26133
1854(c)(2)(B)267872
26 CFR
1854(c)(2)(C), (D)Rep.26133
1854(d)(1)(A)Rep.262210
1854(d)(1)(B)Elim.262210 nt
1854(d)(2)–(6)Rep.262210
1854(e)264978
1854(f)(1)26409
26 CFR
1854(f)(2)26402
1854(f)(3)(A)264975
1854(f)(3)(B)261042
1854(f)(3)(C)26409
26 CFR
1854(f)(4)(A), (B)26409 nt
26 CFR
1854(f)(4)(C)26402 nt
1855(a)(1)26422 nt
26 CFR
1855(a)(2), (3)Elim.2657 nt
1855(a)(4)26424 nt
1855(b)2683 nt
1861Rep.26103A
26 CFR
1862(a)–(d)(1)2625
26 CFR
1862(d)(2)266709
1862(d)(3)26prec. 6671
1863Elim.26103A nt
26 CFR
1864(a)(1)26103
26 CFR
1864(a)(2)26103 nt
26 CFR
1864(b)–(e)26103
26 CFR
1865(a)26103
26 CFR
1865(b)26103 nt
26 CFR
1865(c)26103 nt
26 CFR
186626103 nt
26 CFR
1867(a)26103 nt
26 CFR
1867(b)26103 nt
26 CFR
186826103 nt
26 CFR
1869(a), (b)26103
26 CFR
1869(c)(1)–(4)26103 nt
26 CFR
1869(c)(5)26103 nt
26 CFR
1869(c)(6)26103 nt
26 CFR
187026103
26 CFR
1871(a)(1)26103
26 CFR
1871(a)(2)26103 nt
26 CFR
1871(b)26103
26 CFR
1872(a)–(c)(1)26103 nt
26 CFR
1875(a)2658
26 CFR
1875(b)26304
26 CFR
1875(c)(1)(A)26402
1875(c)(1)(B)26402 nt
1875(c)(2)26402 nt
1875(c)(3)2662
26 CFR
1875(c)(4)26219
26 CFR
1875(c)(5)2672 nt
26 CFR
1875(c)(6)(A)26408
26 CFR
1875(c)(6)(B)26219
26 CFR
1875(c)(7)26404
26 CFR
1875(c)(7)(B)26404 nt
26 CFR
1875(c)(8)26408
26 CFR
1875(c)(9)26415
1875(c)(10)263405
26 CFR
1875(c)(11)26415
1875(c)(12)2662 nt
26 CFR
1875(d)(1)266229
1875(d)(2)(A)266230
26 CFR
1875(d)(2)(B)(i)266213
1875(d)(2)(B)(ii)266503
27 CFR
1875(d)(2)(C)266230 nt
26 CFR
1875(d)(3)266611 nt
27 CFR
1875(d)(3)(A)266034A
1875(d)(3)(B)266034A nt
1875(e)16460l-11
43 CFR
1875(f)26prec. 4061
1875(g)(1)261248
26 CFR
1875(g)(2)261248 nt
26 CFR
1875(g)(3)261248 nt
26 CFR
1876(a)(1)Rep.26927
26 CFR
1876(a)(2)261248
26 CFR
1876(b)(1)26291
1876(b)(2)26995
1876(b)(3)Rep.26923
1876(c)(1)26952
1876(c)(2)26951
1876(d)(1)26245
26 CFR
1876(d)(2)26904
26 CFR
1876(d)(3)26906
1876(e)(1)Rep.26927
26 CFR
1876(e)(2)Elim.26924 nt
26 CFR
1876(e)(2), (f)(1)Rep.26
924, 927
  • § 924
    26 CFR
  • § 927
    26 CFR
1876(f)(2)26934
26 CFR
1876(g)26995
1876(h)26991 nt
1876(i)26245 nt
26 CFR
1876(j)26245
26 CFR
1876(k)26996
1876( l )Rep.26924
26 CFR
1876(m)26971 nt
1876(n)26991 nt
1876( o )26245 nt
26 CFR
1876(p)(1)26995
1876(p)(2)26901
26 CFR
1876(p)(3)26999
1876(p)(4)26245 nt
26 CFR
1876(p)(5)Rep.26927
26 CFR
1877(a)2634
1877(b)266427
26 CFR
1877(c)264051
26 CFR
1878(a)261278
1878(b)264162
1878(c)(1)264041
26 CFR
1878(c)(2)264261
1878(e)26514
26 CFR
1878(f)(1)2651
1878(f)(2)2651 nt
1878(g)Rep.261034
1878(h)26280B nt
1878(i)267871
1878(j)26852
26 CFR
1879(a)266655 nt
26 CFR
1879(b)(1), (2)2645C
1879(b)(3)2645C nt
1879(c)(1)2645K
1879(c)(2)2645K nt
1879(d)(1)266039D
1879(d)(2)Rep.266039D
1879(e)266405
1879(f)(1)26467
26 CFR
1879(f)(2)26467 nt
26 CFR
1879(g)(1), (2)26401
26 CFR
29 CFR
1879(g)(3)26401 nt
26 CFR
29 CFR
1879(h)(1)Rep.264991
1879(h)(2)Elim.264991 nt
1879(i)(1)267652
27 CFR
40 CFR
1879(i)(2)267652 nt
27 CFR
40 CFR
1879(i)(3)267652 nt
27 CFR
40 CFR
1879(j)(1)2648
25 CFR
26 CFR
1879(j)(2)2648 nt
25 CFR
26 CFR
1879(j)(3)2648 nt
25 CFR
26 CFR
1879(k)(1)26501
32 CFR
34 CFR
1879(k)(2)26501 nt
32 CFR
34 CFR
1879( l )(1)26368
1879( l )(2)26368 nt
1879(m)(1)(A)261361
26 CFR
1879(m)(1)(B)261368
26 CFR
1879(m)(2)261361 nt
26 CFR
1879(n)(1)262523
26 CFR
1879(n)(2)262523 nt
26 CFR
1879(n)(3)262523 nt
26 CFR
1879( o )Elim.264991 nt
1879(p)2683 nt
1879(q)26801 nt
1879(r)(1)266091
26 CFR
27 CFR
1879(r)(2)266091 nt
26 CFR
27 CFR
1879(s)(1)261286
26 CFR
1879(s)(2)261286 nt
26 CFR
1879(u)(1)291054
29 CFR
1879(u)(2)Rep.291349
1879(u)(3)291002
29 CFR
1879(u)(4)291398
1879(u)(5)291054 nt
29 CFR
18812648 nt
25 CFR
26 CFR
1882(a), (b)(1)261402
26 CFR
1882(b)(2)42411
20 CFR
1882(b)(3)261402 nt
26 CFR
1882(c)263121
26 CFR
1883(a)(1)–(3)42402
20 CFR
40 CFR
42 CFR
1883(a)(4)42410
20 CFR
1883(a)(5)Elim.42602 nt
45 CFR
1883(a)(5)(A)42410 nt
20 CFR
1883(a)(5)(B)Rep.42602
45 CFR
1883(a)(6)42411
20 CFR
1883(a)(7)42415
20 CFR
1883(a)(8)42418
20 CFR
1883(a)(9)42421
20 CFR
1883(a)(10)42423
20 CFR
1883(a)(11)(A)261402
26 CFR
1883(a)(11)(B)263121
26 CFR
1883(b)(1)(A)Rep.42602
45 CFR
1883(b)(1)(B)Elim.42602 nt
45 CFR
1883(b)(2)(A), (B)Rep.42602
45 CFR
1883(b)(2)(C)Elim.42602 nt
45 CFR
1883(b)(3)(A)Rep.42602
45 CFR
1883(b)(3)(B)Elim.42602 nt
45 CFR
1883(b)(4)Rep.42602
45 CFR
1883(b)(4)(B)Elim.42602 nt
45 CFR
1883(b)(5)Rep.42602
45 CFR
1883(b)(6)42657
45 CFR
1883(b)(7)Rep.42658
45 CFR
1883(b)(8)42664
10 CFR
45 CFR
1883(b)(9)42674
45 CFR
1883(b)(10)(A)Rep.42678
45 CFR
1883(b)(10)(B)Elim.42678 nt
45 CFR
1883(b)(11)42602 nt
45 CFR
1883(c)(1)421301
45 CFR
1883(c)(2)Rep.421320b-6
1883(d)(1)421383
20 CFR
31 CFR
45 CFR
1883(d)(2), (3)421382a
20 CFR
1883(e)(1)421397b
1883(e)(2)Rep.421397f
1883(f)42402 nt
20 CFR
40 CFR
42 CFR
1884(1), (2)263302
20 CFR
1884(3)263306
20 CFR
1886(a)(1)191671
19 CFR
1886(a)(2)191671a
19 CFR
1886(a)(2)191673a
1886(a)(2)191673b
1886(a)(3)191671b
19 CFR
1886(a)(4)191671c
19 CFR
1886(a)(5)191671e
19 CFR
1886(a)(6)(A)191671g
19 CFR
1886(a)(7)191673e
1886(a)(8)191675
1886(a)(9)191677
15 CFR
19 CFR
1886(a)(10)191677-1
1886(a)(11)191677b
1886(a)(12)191677d
1886(a)(13)191677f
19 CFR
1886(b)191671 nt
19 CFR
1887(a)(1)192112
7 CFR
19 CFR
1887(a)(2)192155
1887(a)(3), (4)192171
19 CFR
1887(a)(5), (6)Elim.19
2462, 2464
1887(b)(1)Elim.192138
1888(1)191304
19 CFR
1888(2)191313
19 CFR
1888(3)191339
19 CFR
1888(4)191514
15 CFR
19 CFR
1888(5)191516
19 CFR
1888(6)191516a
19 CFR
1888(7)Rep.191613a
50 CFR
1888(8)191641
19 CFR
1889(3)191520
19 CFR
1889(3)191564
19 CFR
1889(5)192114d
1889(6)192112 nt
7 CFR
19 CFR
1889(7)Elim.192463
15 CFR
19 CFR
1889(8)191677f
19 CFR
1890192703
19 CFR
1891(1)281581
1891(2)281582
1893(a)–(c)(1)1958c
19 CFR
1893(c)(2), (3)1958c nt
19 CFR
1893(d), (e)1958c
19 CFR
1893(f)Rev. T.491741
1893(g)1958c nt
19 CFR
18941981c
15 CFR
19 CFR
27 CFR
1895(a)42403 nt
20 CFR
1895(b)(1)(A)–(C)421395ww
42 CFR
1895(b)(1)(D)421395ww nt
42 CFR
1895(b)(2)(A)–(C)421395ww
42 CFR
1895(b)(2)(D)421395ww nt
42 CFR
1895(b)(3)421395ww
42 CFR
1895(b)(4)421395dd
42 CFR
1895(b)(5)421395cc
42 CFR
1895(b)(6)421395cc nt
42 CFR
1895(b)(7)(A), (B)421395yy
1895(b)(7)(C), (D)421395yy nt
1895(b)(8)421395ww nt
42 CFR
1895(b)(9)421395ww
42 CFR
1895(b)(10)421395ww nt
42 CFR
1895(b)(11)(A)421395mm
42 CFR
1895(b)(11)(B)421395mm nt
42 CFR
1895(b)(12)421395p
42 CFR
1895(b)(14)(A)421395u
42 CFR
1895(b)(14)(B)421395u nt
42 CFR
1895(b)(15), (16)(A)421395u
42 CFR
1895(b)(16)(B)421395u nt
42 CFR
1895(b)(16)(C)421395y nt
42 CFR
1895(b)(17)Rep.421320c-13
1895(b)(18)(A)263121
26 CFR
1895(b)(18)(B)42410
20 CFR
1895(b)(18)(C)263121 nt
26 CFR
1895(b)(19)42410
20 CFR
1895(c)(1)421396a
42 CFR
45 CFR
1895(c)(2)421396b
42 CFR
45 CFR
1895(c)(3)(A)421396d
1895(c)(3)(B), (C)421396a
42 CFR
45 CFR
1895(c)(4)421396b nt
42 CFR
45 CFR
1895(c)(5)421396v
1895(c)(6)421301
45 CFR
1895(c)(7)421396a
42 CFR
45 CFR
1895(d)(1)(A)26162
26 CFR
1895(d)(1)(B)291162
29 CFR
1895(d)(1)(C)42300bb-2
1895(d)(2)(A)26162
26 CFR
1895(d)(2)(B)291162
29 CFR
1895(d)(2)(C)42300bb-2
1895(d)(3)(A)26162
26 CFR
1895(d)(3)(B)291162
29 CFR
1895(d)(3)(C)42300bb-2
1895(d)(4)(A)26162
26 CFR
1895(d)(4)(B)291162
29 CFR
1895(d)(4)(C)42300bb-2
1895(d)(5)(A)26162
26 CFR
1895(d)(5)(B)291165
29 CFR
1895(d)(5)(C)42300bb-5
1895(d)(6)(A)26162
26 CFR
1895(d)(6)(B)291166
29 CFR
1895(d)(6)(C)42300bb-6
1895(d)(6)(D)26162 nt
26 CFR
1895(d)(7)26162
26 CFR
1895(d)(8), (9)(A)291167
29 CFR
1895(d)(9)(B)291167 nt
29 CFR
1895(e)26162 nt
26 CFR
1896Elim.2657 nt
1897(a)264121
1897(b)264121 nt
1898(a)(1)(A)26411
26 CFR
29 CFR
1898(a)(1)(B)291053
29 CFR
1898(a)(1)(C)26411 nt
26 CFR
29 CFR
1898(a)(2), (3)26402
1898(a)(4)(A)26411
26 CFR
29 CFR
1898(a)(4)(B)(i)291053
29 CFR
1898(a)(4)(B)(ii)291054
29 CFR
1898(a)(5)26408 nt
26 CFR
1898(a)(5)26408
26 CFR
1898(b)(1)(A)26417
26 CFR
1898(b)(1)(B)291055
1898(b)(2)(A)26401
26 CFR
29 CFR
1898(b)(2)(B)291055
1898(b)(3)(A)26401
26 CFR
29 CFR
1898(b)(3)(B)291055
1898(b)(4)(A)26417
26 CFR
1898(b)(4)(B)291055
1898(b)(4)(C)26417 nt
26 CFR
1898(b)(5)(A)26417
26 CFR
1898(b)(5)(B)291055
1898(b)(6)(A)26417
26 CFR
1898(b)(6)(B)291055
1898(b)(6)(C)26417 nt
26 CFR
1898(b)(7)(A)26401
26 CFR
29 CFR
1898(b)(7)(B)291055
1898(b)(8)(A)26417
26 CFR
1898(b)(8)(B)291055
1898(b)(9)(A)26417
26 CFR
1898(b)(9)(B)291055
1898(b)(10)(A)26417
26 CFR
1898(b)(10)(B)291055
1898(b)(11)(A)26417
26 CFR
1898(b)(11)(B)291055
1898(b)(12)(A)26417
26 CFR
1898(b)(12)(B)291055
1898(b)(13)(A)26401
26 CFR
29 CFR
1898(b)(13)(B)291055
1898(b)(14)(A)26401
26 CFR
29 CFR
1898(b)(14)(B)291055
1898(b)(15)(A), (B)26417
26 CFR
1898(b)(15)(C)26415
1898(c)(1)(A)26402
1898(c)(1)(B)2672
26 CFR
1898(c)(1)(C)2672 nt
26 CFR
1898(c)(2)(A)26414
26 CFR
29 CFR
1898(c)(2)(B)291056
1898(c)(3)26401
26 CFR
29 CFR
1898(c)(4)(A)26414
26 CFR
29 CFR
1898(c)(4)(B), (5)291056
1898(c)(6)(A)26414
26 CFR
29 CFR
1898(c)(6)(B)291056
1898(c)(7)(A)(i)26402
1898(c)(7)(A)(ii)–(vii)26414
26 CFR
29 CFR
1898(c)(7)(B)291056
1898(d)(1)(A)26411
26 CFR
29 CFR
1898(d)(1)(B)291053
29 CFR
1898(d)(2)(A)26411
26 CFR
29 CFR
1898(d)(2)(B)291053
29 CFR
1898(e)26402
1898(f)(1)(A)26411
26 CFR
29 CFR
1898(f)(1)(B), (2)291054
29 CFR
1898(g), (h)(1)(A)291001 nt
26 CFR
1898(h)(1)(B)262503
1898(h)(2), (3)291001 nt
26 CFR
1898(i)(1)291108
29 CFR
1898(i)(2)291108 nt
29 CFR
1898(j)26401 nt
26 CFR
29 CFR
1899(a)42657
45 CFR
1899(b)42657 nt
45 CFR
1899A(1)2625
26 CFR
1899A(2)–(4)26103
26 CFR
1899A(5)26132
26 CFR
1899A(6)26172
1899A(7)26338
26 CFR
1899A(8), (9)Rep.26
341, 374
1899A(10)26401
26 CFR
29 CFR
1899A(11)26409
26 CFR
1899A(12)26414
26 CFR
29 CFR
1899A(13)26415
1899A(14)26468
1899A(15)26501
32 CFR
34 CFR
1899A(16)26505
1899A(17)26535
1899A(18)26543
1899A(19)26751
26 CFR
1899A(20)26844
1899A(21)26864
26 CFR
1899A(22), (23)26881
1899A(24)26904
26 CFR
1899A(25)261016
1899A(26)261042
1899A(27)261061
1899A(28)261276
1899A(29)–(31)261277
1899A(32)261278
1899A(33), (34)261371
1899A(35)261504
26 CFR
1899A(36)261551
1899A(37)Rep.262210
1899A(38)–(40)263121
26 CFR
1899A(41)263231
26 CFR
1899A(42)263301
20 CFR
1899A(43)263304
20 CFR
1899A(44), (45)263306
20 CFR
1899A(46)263406
26 CFR
1899A(47)264051
26 CFR
1899A(48)264161
1899A(49)264227
1899A(50)264961
1899A(51)264975
1899A(52)266011
26 CFR
27 CFR
1899A(53)266103
20 CFR
26 CFR
27 CFR
1899A(54)266111
26 CFR
1899A(55), (56)266427
26 CFR
1899A(57)Rep.266660
1899A(58)267422
1899A(59)267476
1899A(60)267482
1899A(61), (62)267611
1899A(63), (64)267701
26 CFR
1899A(65)267871
1899A(66)261092
26 CFR
1899A(67)261212
1899A(68)26881
1899A(69)267702 nt
26 CFR
1899A(70)26prec. 401
1899A(71)26prec. 461
1899A(72)26prec. 1271
1899A(73)26prec. 1461
1899A(74)26prec. 4221
1899A(75)26prec. 4971