TOPN: Taxpayer Relief Act of 1997

Taxpayer Relief Act of 1997

Pub. L. 105-34
Classification
Pub. L. SectionStatusUnited States Code
  TitleSectionAuthorizes
1261, 126226856
1241(a)267485
1240(b)266226 nt
1240(a)266226
1239(f)266225 nt
1239(e)(3)267421
1239(e)(2)266501
27 CFR
1239(e)(1)267459
1239(d)267482
1239(c)(2)266512
1239(c)(1)266230
26 CFR
1239(b)266226
1239(a)266225
1238(c)266221 nt
1241(b)267485 nt
1242(a)266601
27 CFR
1259, 126026857
1257, 125826856
1255(b)(2), (3), 125626857
1255(a), (b)(1)26856
1254(b)(2)26852
26 CFR
1254(a), (b)(1)26857
1251(b)–125326856
1251(a)26857
1246(c)26706 nt
26 CFR
1246(a), (b)26706
26 CFR
1243(b)266227 nt
1243(a)266227
1242(b)266601 nt
27 CFR
1238(b)(2)–(6)266230
26 CFR
1238(b)(1)266226
1238(a)266221
1231(b)266211
1231(a)266234
1226266011 nt
26 CFR
27 CFR
1225266012
1224266011
26 CFR
27 CFR
1223(b)266724
27 CFR
1223(a)266031
1222(c)26prec. 6201
1222(b)(4)267485
1222(b)(3)267482
1222(b)(2)267459
1222(b)(1)267421
1222(a)266255
1231(c)26prec. 6221
1231(d)266211 nt
1237(d)266230 nt
26 CFR
1237(c)(2)266503
27 CFR
1237(a)–(c)(1)266230
26 CFR
1236(b)266227 nt
1236(a)266227
1235(b)266229 nt
1235(a)266229
1234(b)266231 nt
26 CFR
1234(a)266231
26 CFR
1233(d)266229 nt
1233(a)–(c)266229
1232(b)266231 nt
26 CFR
1232(a)266231
26 CFR
1222(a)26prec. 6255
126326852 nt
26 CFR
1413(b)265207 nt
27 CFR
1312(b)262056A nt
26 CFR
1312(a)262056A
26 CFR
1311(b)262056 nt
26 CFR
1311(a)262056
26 CFR
1310(c)262035 nt
1310(b)26prec. 2031
1310(a)262035
1309(c)26685 nt
1309(b)26prec. 681
1309(a)26685
1308(c)26267 nt
26 CFR
1308(b)261239
1308(a)26267
26 CFR
1313(a)262032A
1313(b)262032A nt
1413(a)265207
27 CFR
1412(b)265175 nt
27 CFR
1412(a)265175
27 CFR
1411(b)265008 nt
27 CFR
1411(a)265008
27 CFR
1402(c)264051 nt
26 CFR
1402(b)264052
26 CFR
1402(a)264051
26 CFR
1401(b)264003 nt
1401(a)264051
26 CFR
1401(a)264003
1314(b)262056A nt
26 CFR
1314(a)262056A
26 CFR
1307(c)26663 nt
26 CFR
1307(a), (b)26663
26 CFR
1306(c)26663 nt
26 CFR
1284(b)266501 nt
27 CFR
1284(a)266501
27 CFR
1283(c)266103 nt
20 CFR
26 CFR
27 CFR
1283(a), (b)266103
20 CFR
26 CFR
27 CFR
1282(b)266512 nt
1282(a)266512
1281(e)266652 nt
1281(d)267519
1281(c)Rep.266683
1281(a), (b)266652
1271(c)26817 nt
1271(b)(9)261092
26 CFR
1271(b)(8)26817
1285(a)–(c)267430
27 CFR
1285(d)267430 nt
27 CFR
1306(a), (b)26663
26 CFR
1305(d)26645 nt
26 CFR
1305(c)26prec. 641
1305(b)262652
26 CFR
1305(a)26645
26 CFR
1304(b)262105 nt
1304(a)262105
1303262056A nt
26 CFR
1302(c)262207A nt
1302(b)262207B
1302(a)262207A
1301(b)266019 nt
1301(a)266019
1271(a)–(b)(7)26851
1222(a)266252
1162(b)26864 nt
26 CFR
1142(f)26318 nt
1142(e)(5)26prec. 6031
1142(e)(4)26901
26 CFR
1142(e)(3)26318
1142(a)–(e)(2)266038
26 CFR
1141(c)266031 nt
1141(b)266231
26 CFR
1141(a)266031
1131(d)26367 nt
26 CFR
1131(c)(6)26prec. 681
1131(c)(5)26prec. 1051
1131(c)(4)26prec. 1
1131(c)(3)266422
1143(a)266046A
26 CFR
1143(b)266679
1162(a)26864
26 CFR
1161(b)267701 nt
26 CFR
1161(a)267701 nt
26 CFR
1151(b)267701 nt
26 CFR
1151(a)267701
26 CFR
1146(b)266046 nt
1146(a)266046
1145(b)266501 nt
27 CFR
1145(a)266501
27 CFR
1144(d)(2)266038B nt
26 CFR
1144(d)(1)266038B nt
26 CFR
1144(a)–(c)266038B
26 CFR
1143(c)266046A nt
26 CFR
1131(c)(2)Rep.261057
1131(c)(1)26814
1131(b)(5)(B)26721
26 CFR
1122(d)(1)26532
1122(c)(2), (3)26852
26 CFR
1122(c)(1)264982
26 CFR
1122(b)261291
26 CFR
1122(a)261296
26 CFR
1122(a)26prec. 1296
1122(a)261298
26 CFR
1122(a)261297
26 CFR
1122(a)26prec. 1296
1121261296
26 CFR
1113(c)26902 nt
26 CFR
1113(b)26960
26 CFR
1113(a)26902
26 CFR
1122(d)(1)26542
1122(d)(2)Rep.26551
1131(b)(4), (5)(A)26367
26 CFR
1131(b)(3)26721
26 CFR
1131(b)(2)26367
26 CFR
1131(b)(1)261035
1131(b)26684
16 CFR
1131(a)Rep.26
prec. 1491, 1491, 1492, 1494
112426532 nt
1123261297
26 CFR
1122(e)261298
26 CFR
1122(d)(6)26prec. 1291
1122(d)(5)26prec. 1297
1122(d)(4)261297
26 CFR
1122(d)(3)261293
26 CFR
1112(c)(2)26952 nt
1163(a)26902
26 CFR
1222(a)266251
1221(a)26774
1221(a)26773
1221(a)26772
1221(a)26771
1221(a)26prec. 771
1213(e)26110 nt
26 CFR
1213(d)26prec. 101
1213(c)26168
26 CFR
1213(b)266724
27 CFR
1213(a)26110
26 CFR
1212(b)2656 nt
26 CFR
1212(a)2656
26 CFR
1211(c)26460 nt
26 CFR
1221(a)26775
1221(a)26776
1222(a)26prec. 6251
1222(a)266248
1222(a)266247
1222(a)266246
1222(a)266245
26 CFR
1222(a)26prec. 6245
1222(a)266242
1222(a)266241
26 CFR
1222(a)266240
1222(a)26prec. 6240
1221(c)26771 nt
1221(b)26prec. 701
1221(a)26777
1211(a), (b)26460
26 CFR
1205(d)266103 nt
20 CFR
26 CFR
27 CFR
1205(c)(3)266103
20 CFR
26 CFR
27 CFR
1175(c)26954 nt
26 CFR
1175(a), (b)26954
26 CFR
1174(c)267701 nt
26 CFR
1174(b)267701
26 CFR
1174(a)(2)26863
26 CFR
1174(a)(1)26861
1173(b)26956 nt
26 CFR
42 CFR
1173(a)26956
26 CFR
42 CFR
1172(b)26911 nt
26 CFR
1172(a)26911
26 CFR
1171(b)Elim.26927 nt
26 CFR
1171(a)Rep.26927
26 CFR
1163(c)26902 nt
26 CFR
1201(a)2663
1201(b)(1)2659
1205(c)(2)267431
1205(c)(1)266103
20 CFR
26 CFR
27 CFR
1205(b)26prec. 6311
1205(a)266311
26 CFR
27 CFR
1204(b)26162 nt
26 CFR
1204(a)26162
26 CFR
1203(c)26162 nt
26 CFR
1203(b)Rep.26162 nt
26 CFR
1203(a)26162
26 CFR
1202(b)266654 nt
1202(a)266654
1201(c)2659 nt
1201(b)(2)266103
20 CFR
26 CFR
27 CFR
1163(b)26904
26 CFR
1601(f)(5)(A)26593
1601(d)(4)26403 nt
26 CFR
1601(d)(2)(D), (3)26401
26 CFR
29 CFR
1601(d)(2)(C)26404
26 CFR
1601(d)(2)(A), (B)26401
26 CFR
29 CFR
1601(d)(1)(D)–(G)26408
26 CFR
1601(d)(1)(C)(ii)266693
1601(d)(1)(A)–(C)(i)26408
26 CFR
1601(c)(4)(D)26512
1601(c)(4)(B), (C)261361
26 CFR
1601(c)(4)(A)26512
1601(c)(3)261361
26 CFR
1601(c)(2)261377 nt
26 CFR
1601(c)(1)261361
26 CFR
1601(d)(5)291055
1601(d)(6)(A)26414
26 CFR
29 CFR
1601(f)(4)(E), (F)Elim.264091 nt
1601(f)(4)(D)264261
1601(f)(4)(C)Rep.264092
1601(f)(4)(A), (B)264041
26 CFR
1601(f)(3)(C)264001 nt
1601(f)(3)(A), (B)264001
1601(f)(2)269503
1601(f)(1)(C)2655
1601(f)(1)(B)26prec. 27
1601(f)(1)(A)2630A
1601(e)26956
26 CFR
42 CFR
1601(d)(7)26414
26 CFR
29 CFR
1601(d)(6)(B)26403
26 CFR
1601(b)2652
26 CFR
1601(a)(2)26prec. 6041
1601(a)266050R
1531(a)(2)269831
1531(a)(1)26prec. 9801
1530(d)26401 nt
26 CFR
29 CFR
1530(c)(15)–(17)264979A
1530(c)(11)–(14)264978
1530(c)(10)264975
1530(c)(9)264947
1530(c)(8)262056
26 CFR
1530(c)(7)262055
1530(c)(6)26674
1530(c)(5)26664
26 CFR
1530(c)(3), (4)26415
1530(c)(2)26404
26 CFR
1531(a)(2)269832
1531(a)(2)269833
26 CFR
1600261 nt
26 CFR
154126411 nt
26 CFR
29 CFR
1532(b)269802 nt
1532(a)269802
1531(c)264980D nt
1531(b)(3)26prec. 1
1531(b)(2)264980D
1531(b)(1)(B)–(E)269831
1531(b)(1)(A)269801
26 CFR
1531(a)(4)269812
1531(a)(4)269811
1531(a)(4)26prec. 9811
1531(a)(3)26prec. 9831
1530(c)(1)26401
26 CFR
29 CFR
1601(f)(5)(B)261374
26 CFR
1604(g)(5)269502
1604(b)(3)26411 nt
26 CFR
29 CFR
1604(b)(2)(B)Rep.291082
29 CFR
1604(b)(2)(A)26412
1604(b)(1)266621
27 CFR
1604(a)(4)26263 nt
26 CFR
1604(a)(3)261245
1604(a)(2)26312
1604(a)(1)26263
26 CFR
1603(c)264962 nt
1603(b)266033
26 CFR
1603(a)264962
1602(i)2626 nt
1602(h)(3)26877
1604(b)(4)26412 nt
1604(c)(1)26168
26 CFR
1604(g)(4)262523
26 CFR
1604(g)(3)261441
26 CFR
1604(g)(2)26665
1604(g)(1)26163
26 CFR
1604(f)(4)42254c-2 nt
1604(f)(3)Rep.265701 nt
27 CFR
1604(f)(1)(B), (C)42254c-2
1604(e)(2)26267 nt
26 CFR
1604(e)(1)26267
26 CFR
1604(d)(2)(B)26833 nt
1604(d)(2)(A)26833
1604(d)(1)261059
26 CFR
1604(c)(2)26168 nt
26 CFR
1602(h)(2)26prec. 6031
1602(h)(1)266039G
1602(g)(6)262107
1601(i)(4)267701 nt
26 CFR
1601(i)(3)(B)26641
1601(i)(3)(A)267701
26 CFR
1601(i)(2)26679
26 CFR
1601(i)(1)266048
1601(h)(2)(D)(iii)266039D
1601(h)(2)(D)(i), (ii)26414
26 CFR
29 CFR
1601(h)(2)(C)26137
1601(h)(2)(A), (B)2623
26 CFR
1601(h)(1)(C)26529 nt
1601(h)(1)(A), (B)26529
1601(g)(2)266501
27 CFR
1601(g)(1)266427 nt
26 CFR
1601(j)2623 nt
26 CFR
1602(a)(1)2626
1602(g)(5)262501
1602(g)(1)–(4)26877
1602(f)(4), (5)26264 nt
1602(f)(1)–(3)26264
1602(e)267702B
1602(d)(2)(B)266652
1602(d)(2)(A)266724
27 CFR
1602(d)(1)266050Q
1602(c)26162
26 CFR
1602(b)267702B
1602(a)(5)264975
1602(a)(4)266693
1602(a)(2), (3)26220
31 CFR
1601(f)(6)Rep.26860L
1530(a), (b)26664
26 CFR
1454(c)266511 nt
27 CFR
1436(c)266416 nt
27 CFR
1436(b)266416
27 CFR
1436(a)Rep.264091
1435(c)(2)264041 nt
26 CFR
1435(c)(1)264261 nt
1435(b)264041
26 CFR
1435(a)264261
1434(c)264052 nt
26 CFR
1434(a), (b)264052
26 CFR
1433(b)264161 nt
1433(a)264161
1432(c)(2)264682
26 CFR
1432(c)(1)264681
1441–144426148
26 CFR
144526148 nt
26 CFR
1454(b)(4)26prec. 7421
1454(b)(3)267481
1454(b)(3)267453
1454(b)(2)267421
1454(b)(1)266511
27 CFR
1454(a)267436
1454(a)267437
1453(b)267430 nt
27 CFR
1453(a)267430
27 CFR
1452(b)267481 nt
1452(a)267481
1451(c)266512 nt
1451(a), (b)266512
1432(b)(2)26prec. 4461
1432(b)(1)Rep.26prec. 4495, 4495-4498
1432(a)264051
26 CFR
1417(a)265384
27 CFR
1416(c)265044 nt
27 CFR
1416(b)(3)26prec. 5041
1416(b)(2)265044
27 CFR
1416(b)(1)265361
27 CFR
1416(a)265044
27 CFR
1415(c)265681 nt
27 CFR
1415(b)(3)26prec. 5111
1415(b)(1), (2)265681
27 CFR
1415(a)Rep.265115
1414(d)265053 nt
27 CFR
1414(c)265056
27 CFR
1414(b)265053
27 CFR
1417(b)265384 nt
27 CFR
1418(a)265053
27 CFR
1431(b)264222 nt
26 CFR
27 CFR
1431(a)264222
26 CFR
27 CFR
1422(c)265364 nt
27 CFR
1422(b)26prec. 5361
1422(a)265364
27 CFR
1421(c)265418 nt
1421(b)26prec. 5411
1421(a)265418
1420(b)265055 nt
1420(a)265055
1419(b)265053 nt
27 CFR
1419(a)265053
27 CFR
1418(b)265053 nt
27 CFR
1414(a)265222
27 CFR
1461(a)266655
26 CFR
1528(b)26101 nt
26 CFR
1521(c)(3)(B)Rep.291082
29 CFR
1521(c)(3)(A)26412
1521(c)(2)Rep.291082
29 CFR
1521(c)(1)26412
1521(b)Rep.291082
29 CFR
1521(a)26412
151026401 nt
26 CFR
29 CFR
150926402 nt
1508(b)26412 nt
1508(a)26412 nt
1507(b)264972 nt
1507(a)264972
1506(c)26409 nt
26 CFR
1521(d)(1)26412 nt
1521(d)(2)26412 nt
1528(a)26101
26 CFR
1527(b)26415 nt
1527(a)26415
1526(c)26415 nt
1526(a), (b)26415
1525(b)26401 nt
26 CFR
29 CFR
1525(a)26401
26 CFR
29 CFR
1524(b)291107 nt
29 CFR
1524(a)291107
29 CFR
1523(b)26512 nt
1523(a)26512
1522(b)26414 nt
26 CFR
29 CFR
1522(a)26414
26 CFR
29 CFR
1506(b)(2)291108
29 CFR
1506(b)(1)264975
1506(a)26409
26 CFR
1503(b)291022
29 CFR
1503(a)291021
29 CFR
1502(c)26401 nt
26 CFR
29 CFR
1502(b)26401
26 CFR
29 CFR
1502(a)291056
1501(c)(2)26408 nt
26 CFR
1501(c)(1)26402 nt
1501(b)26408
26 CFR
1501(a)26402
1463(b)266621 nt
27 CFR
1463(a)266621
27 CFR
1462(b)55517 nt
1462(a)55517
1503(c)(1), (2)(A)291024
29 CFR
1503(c)(2)(B)291132
29 CFR
1505(d)26401 nt
26 CFR
29 CFR
1505(c)26403
26 CFR
1505(b)26401
26 CFR
29 CFR
1505(a)(3)26410
26 CFR
29 CFR
1505(a)(1), (2)26401
26 CFR
29 CFR
1504(a)(2)26403 nt
26 CFR
1504(a)(1)26403
26 CFR
1503(e)421320b-14
1503(d)(7)291132
29 CFR
1503(d)(6)291028
1503(d)(5)291027
29 CFR
1503(d)(4)291026
1503(d)(1)–(3)291024
29 CFR
1461(b)266655 nt
26 CFR
801(a)Rep.2651A
601(c)2641 nt
26 CFR
601(b)(2)2645C
601(a), (b)(1)2641
26 CFR
511(c)262612 nt
511(b)262612
511(a)262651
508(e)(2)26170 nt
26 CFR
36 CFR
40 CFR
508(e)(1)261014 nt
508(d)26170
26 CFR
36 CFR
40 CFR
508(c)262032A
508(b)261014
508(a)262031
507(c)(2)26644 nt
602(a)26170
26 CFR
36 CFR
40 CFR
602(b)26170 nt
26 CFR
36 CFR
40 CFR
701(d)2639 nt
701(c)26prec. 1
701(b)(2)261016
701(b)(1)2639
701(a)261400C
701(a)261400B
701(a)261400A
701(a)261400
701(a)26prec. 1400
604(b)2645C nt
604(a)2645C
603(e)2651 nt
603(a)–(d)2651
507(c)(1)26665 nt
507(b)(3)26prec. 641
507(b)(2)26706
26 CFR
503(d)26163 nt
26 CFR
503(c)(2), (3)266601
27 CFR
503(c)(1)266166
503(b)(2)26163
26 CFR
503(b)(1)262053
503(a)266601
27 CFR
502(c)262057 nt
502(b)26prec. 2031
502(a)262057
501(f)262001 nt
501(e)266601
27 CFR
501(d)262631
501(c)262503
504(a), (b)262032A
504(c)262032A nt
507(b)(1)26644
507(b)(1)Rep.26644
507(a)26665
506(e)(2)266501 nt
27 CFR
506(e)(1)262001 nt
506(d)262504
506(c)(2)26prec. 7476
506(c)(1)267477
506(b)266501
27 CFR
506(a)262001
505(c)267479 nt
505(b)26prec. 7476
505(a)267479
501(b)262032A
801(b)26prec. 51
954261392
933(b)26prec. 1301
933(a)261301
26 CFR
933(a)26prec. 1301
932(b)26280A nt
932(a)26280A
931266302 nt
26 CFR
27 CFR
31 CFR
922(c)261402 nt
26 CFR
922(b)42411
20 CFR
922(a)261402
26 CFR
921263121 nt
26 CFR
915267508A nt
91426143
26 CFR
913(c)26451 nt
933(c)261301 nt
26 CFR
934(a)26162
26 CFR
953(b)261394 nt
953(a)261394
952(d)261391
7 CFR
24 CFR
952(c)261397A
952(b)261396
952(a)261391
7 CFR
24 CFR
951(c)261391 nt
7 CFR
24 CFR
951(b)261396
951(a)261391
7 CFR
24 CFR
941(c)26198 nt
941(b)26prec. 161
941(a)26198
934(b)26162 nt
26 CFR
913(b)261033
913(a)26451
912(b)26165 nt
26 CFR
904(e)264132 nt
904(d)264131 nt
904(b), (c)264132
904(a)264131
903(b)264682 nt
26 CFR
903(a)264682
26 CFR
902(c)264041 nt
26 CFR
902(b)(3)264083
26 CFR
902(b)(1), (2)264041
26 CFR
902(a)266421
901(f)269503 nt
901(e)266302 nt
26 CFR
27 CFR
31 CFR
901(a)–(d)269503
905(a)266416
27 CFR
905(b)266416 nt
27 CFR
912(a)26165
26 CFR
911(c)267508A nt
911(b)26prec. 7501
911(a)267508A
910(b)265388 nt
27 CFR
910(a)265388
27 CFR
908(c)265041 nt
27 CFR
908(a), (b)265041
27 CFR
907(c)264041 nt
26 CFR
907(a), (b)264041
26 CFR
906(c)264001 nt
906(b)(3), (4)264003
906(a)–(b)(2)264001
801(c)Elim.2651A nt
501(a)(2)262505
301(c)26219 nt
26 CFR
221(b)26127 nt
221(a)26127
213(f)2626 nt
213(e)(3)26prec. 529
213(e)(2)26135
213(e)(1)2626
213(d)264973
213(c)266693
213(b)264975
213(a)26530
211(f)26529 nt
211(e)(2)(D)26prec. 6671
211(e)(2)(B), (C)266693
22226145
26 CFR
223(a)26148
26 CFR
301(a), (b)26219
26 CFR
226(c)261397E nt
26 CFR
226(b)(2)26prec. 1397F
226(b)(1)26prec. 1391
226(a)261397E
26 CFR
226(a)26prec. 1397E
226(a)261397F
226(a)26prec. 1397D
225(b)26108 nt
26 CFR
225(a)26108
26 CFR
224(b)26170 nt
26 CFR
36 CFR
40 CFR
224(a)26170
26 CFR
36 CFR
40 CFR
223(b)26148 nt
26 CFR
211(e)(2)(A)26529
211(e)(1)(B)26prec. 501
211(e)(1)(A)26prec. 529
201(c)(2)266724
27 CFR
201(c)(1)266050S
26 CFR
201(b)266213
201(a)2625A
26 CFR
101(e)2624 nt
101(d)(3)26prec. 21
101(d)(2)266213
101(d)(1)311324
101(c)26501
32 CFR
34 CFR
101(b)2632
101(a)2624
1(d)266654 nt
1(c)2615 nt
201(c)(3)26prec. 6041
201(d)26135
211(d)26529
211(c)26135
211(a), (b)26529
203(c)2672 nt
26 CFR
203(a), (b)2672
26 CFR
202(e)2662 nt
26 CFR
202(d)26prec. 211
202(c)266050S
26 CFR
202(b)2662
26 CFR
202(a)26221
26 CFR
202(a)26224
201(f)2625A nt
26 CFR
201(e)26prec. 21
1(a)261 nt
26 CFR
302(a)26408A
26 CFR
501(a)(1)(E)262102
312(d)(15)26prec. 1031
312(d)(14)26prec. 101
312(d)(13)266504
312(d)(12)266212
312(d)(11)266012
312(d)(10)261250
312(d)(9)261223
312(d)(8)261038
312(d)(7)261033
312(d)(6)261016
312(d)(5)26512
312(d)(4)26216
26 CFR
312(d)(3)26143
26 CFR
312(d)26121 nt
26 CFR
313(a)261045
501(a)(1)(D)262001
501(a)(1)(C)266018
501(a)(1)(A), (B)262010
26 CFR
403(b)2656 nt
26 CFR
402, 403(a)2656
26 CFR
401(b)2655 nt
401(a)2655
314(b)261201 nt
314(a)261201
313(c)261016 nt
313(b)(3)26prec. 1031
313(b)(2)261223
313(b)(1)261016
312(d)(2)2632
312(d)(1)267872
26 CFR
312(d)(1)266334
27 CFR
311(c)(2)267518
311(c)(1)261445
26 CFR
311(b)(2)(B)2657
311(b)(1), (2)(A)2655
311(a)261
26 CFR
304(b)26408 nt
26 CFR
304(a)26408
26 CFR
303(c)2672 nt
26 CFR
303(a), (b)2672
26 CFR
302(f)26219 nt
26 CFR
302(e)26prec. 401
302(d)26408
26 CFR
302(c)26219
26 CFR
311(c)(2)Rev. T.46a1177
46 CFR
311(c)(3)26904
26 CFR
312(d)(1)261274
312(d)(1)261033
312(d)(1)26464
312(d)(1)26280A
312(d)(1)26163
26 CFR
312(d)(1)26143
26 CFR
312(d)(1)2656
26 CFR
312(d)(1)2625
26 CFR
312(c)266045
26 CFR
312(b)Rep.261034
312(a)26121
26 CFR
311(e)261 nt
26 CFR
311(d)261 nt
26 CFR
302(b)264973
1082(a), (b)26172
1071(b)(2)291055
1071(b)(2)291054
29 CFR
1071(b)(1)291053
29 CFR
1071(a)(2)26457
1071(a)(2)26417
26 CFR
1071(a)(1), (2)(A)26411
26 CFR
29 CFR
1063(b)26704 nt
26 CFR
1063(a)26737
26 CFR
1063(a)26704
26 CFR
1062(c)26724 nt
26 CFR
1062(b)(3)26735
26 CFR
1062(b)(3)26732
26 CFR
1062(b)(3)26731
26 CFR
1071(c)26411 nt
26 CFR
29 CFR
1072(a)26132
26 CFR
1081(b)26447 nt
1081(a)26447
1075(c)2672 nt
26 CFR
1075(a), (b)2672
26 CFR
1074(b)264975 nt
1074(a)264975
1073(c)264980A nt
1073(b)(4)266018
1073(b)(3)262053
1073(b)(2)262013
1073(b)(1)26691
1073(a)Rep.264980A
1072(b)26132 nt
26 CFR
1062(b)(3)26724
26 CFR
1062(a)–(b)(2)26751
26 CFR
1061(b)26732 nt
26 CFR
1051(c)26954 nt
26 CFR
1051(a), (b)26954
26 CFR
104226833 nt
1041(b)26512 nt
1041(a)26512
1035263301
20 CFR
1034(b)264251 nt
26 CFR
1034(a)264251
26 CFR
1033264081
26 CFR
1032(g)264081 nt
26 CFR
1032(f)264041 nt
26 CFR
1032(e)(14)269503
1032(e)(13)269508
1052(a)261031
1052(b)261031 nt
1061(a)26732
26 CFR
1057(b)2659 nt
1057(a)2659
1056(b)266511 nt
27 CFR
1056(a)266511
27 CFR
1055(c)266601 nt
27 CFR
1055(b)266611
27 CFR
1055(a)266601
27 CFR
1054(b)26894 nt
26 CFR
1054(a)26894
26 CFR
1053(c)26853 nt
1053(b)26853
1053(a)26901
26 CFR
1032(e)(13)269503
1082(c)26172 nt
1112(c)(1)26952
1102(c)(1)26986 nt
1102(b)(2), (3)26989
26 CFR
1102(b)(1)26986
1102(a)(2)26905
1102(a)(1)26986
1101(b)26904 nt
26 CFR
1101(a)26904
26 CFR
1091(b)266654 nt
1091(a)266654
1090(b)(2)42405 nt
20 CFR
31 CFR
42 CFR
1090(b)(1)42405
20 CFR
31 CFR
42 CFR
1090(a)(4)42653 nt
45 CFR
1090(a)(3)42653 nt
45 CFR
1102(c)(2)26905 nt
1103(a)2659
1112(b)(2)26961 nt
1112(b)(1)26961
1112(a)(2)26951 nt
1112(a)(1)26951
1111(c)(2)26904 nt
26 CFR
1111(c)(1)26964 nt
1111(b)26904
26 CFR
1111(a)26964
1105(c)26904 nt
26 CFR
1105(a), (b)26904
26 CFR
1104(b)26988 nt
26 CFR
1104(a)26988
26 CFR
1103(b)2659 nt
1090(a)(2)42653
45 CFR
1090(a)(1)42654a
45 CFR
1089(b)(6)26664 nt
26 CFR
1085(a)(3)266213
1085(a)(2)266695
26 CFR
1085(a)(1)2632
1084(d)26101 nt
26 CFR
1084(c)26265
1084(b)(4)26832
26 CFR
31 CFR
1084(b)(3)26812
1084(b)(2)26807
1084(b)(1)26805
1084(c)26264
1084(b)(2)26101
26 CFR
1084(a)–(b)(1)26264
1083(b)2639 nt
1085(b)–(d)2632
1085(e)2632 nt
1089(b)(5)262055
1089(b)(4)26664
26 CFR
1089(b)(3)262055
1089(b)(1), (2)26664
26 CFR
1089(a)(2)26664 nt
26 CFR
1089(a)(1)26664
26 CFR
1088(b)26453C nt
26 CFR
1088(a)26453C nt
26 CFR
1087(b)261033 nt
1087(a)261033
1086(c)26167 nt
26 CFR
1086(b)26168
26 CFR
1086(a)26167
26 CFR
1083(a)2639
1032(e)(12)(C)26prec. 7231
1012(c)(2)26368
1003(a)(1)261234A
1002(b)26351 nt
26 CFR
1002(a)26351
26 CFR
1001(d)26475 nt
26 CFR
1001(c)26prec. 1231
1001(b)26475
26 CFR
1001(a)261259
981(b)Elim.192465 nt
15 CFR
19 CFR
981(a)192465
15 CFR
19 CFR
97726172 nt
976(c)266103
20 CFR
26 CFR
27 CFR
976(a), (b)266103 nt
20 CFR
26 CFR
27 CFR
975(b)2662 nt
26 CFR
1003(a)(2)261234A nt
1003(b)(1)261233
1012(c)(1)26351
26 CFR
1012(b)(2)26358
26 CFR
1012(a), (b)(1)26355
26 CFR
1011(d)261059 nt
26 CFR
1011(a)–(c)261059
26 CFR
1005(b)26163 nt
26 CFR
1005(a)26163
26 CFR
1004(b)(2)261272 nt
1004(b)(1)261272 nt
1004(a)261272
1003(c)(2)261271 nt
1003(c)(1)261271
1003(b)(2)261233 nt
975(a)2662
26 CFR
974(b)26501 nt
32 CFR
34 CFR
974(a)26501
32 CFR
34 CFR
965(a)26513
964(b)267704 nt
964(a)267704
963(c)26501 nt
32 CFR
34 CFR
963(a), (b)26501
32 CFR
34 CFR
962(b)26130 nt
962(a)26130
961(b)(2)26471 nt
26 CFR
961(b)(1)26471 nt
26 CFR
961(a)26471
26 CFR
956(b)261397C nt
956(a)261397C
955(c)261394 nt
965(b)26513 nt
966(a)–(d)26528
973(b)26170 nt
26 CFR
36 CFR
40 CFR
973(a)26170
26 CFR
36 CFR
40 CFR
972(b)26613A nt
972(a)26613A
971(b)26280F nt
26 CFR
971(a)26280F
26 CFR
970(b)26132 nt
26 CFR
970(a)26132
26 CFR
969(b)26274 nt
26 CFR
969(a)26274
26 CFR
968(b)261042 nt
968(a)261042
966(e)26528 nt
955(a), (b)261394
1012(d)26351 nt
26 CFR
1032(e)(12)(A), (B)267232
1031(e)(2)264261 nt
1031(e)(1)264041 nt
26 CFR
1031(d)269502
1031(c)(3)264263
1031(c)(1), (2)264261
1031(b)(2)264271
1031(b)(1)264261
1031(a)(3)264041
26 CFR
1031(a)(2)264081
26 CFR
1031(a)(1)Rep.264091
1028(e)266111 nt
26 CFR
1028(d)266707
1028(c)266662
26 CFR
1031(e)(3)269502 nt
1031(g)266302 nt
26 CFR
27 CFR
31 CFR
1032(e)(11)266715
1032(e)(7)–(10)266427
26 CFR
1032(e)(6)266416
27 CFR
1032(e)(5)Rep.264093
1032(e)(4)264083
26 CFR
1032(e)(3)(B)26prec. 4081
1032(e)(3)(A)264082
26 CFR
1032(e)(1), (2)264041
26 CFR
1032(d)264101
26 CFR
1032(c)(3)266427
26 CFR
1032(c)(1), (2)264082
26 CFR
1032(b)264081
26 CFR
1032(a)264083
26 CFR
1028(b)266707
1028(a)266111
26 CFR
1027(c)266034A nt
1015(c)26246 nt
1015(a), (b)26246
1014(f)26351 nt
26 CFR
1014(e)(3)261036
1014(e)(1), (2)26355
26 CFR
1014(e)(1), (2)26354
1014(d)26356
1014(c)26355
26 CFR
1014(b)26354
1014(a)26351
26 CFR
1013(d)26304 nt
26 CFR
1013(c)26304
26 CFR
1013(b)261059
26 CFR
1021(a)266045
26 CFR
1021(c)266045 nt
26 CFR
1027(b)266048
1027(a)266034A
1026(c)266103 nt
20 CFR
26 CFR
27 CFR
1026(b)(2)5552a
1026(a), (b)(1)266103
20 CFR
26 CFR
27 CFR
1025(b)266334 nt
27 CFR
1025(a)266334
27 CFR
1024(b)266331 nt
27 CFR
1024(a)266331
27 CFR
1023(b)266103 nt
20 CFR
26 CFR
27 CFR
1023(a)266103
20 CFR
26 CFR
27 CFR
1022(b)266041A nt
1022(a)266041A
1013(a)26304
26 CFR