TITLE 26 - INTERNAL REVENUE CODE

TITLE 26,

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TABLE OF CONTENTS

This Table of Contents is inserted for convenience of users and was not enacted as part of the Internal Revenue Code of 1986.

SUBTITLE A - INCOME TAXES

Chapter                                                         Sec.
1.      Normal taxes and surtaxes                                  1
2.      Tax on self-employment income                           1401
3.      Withholding of tax on nonresident aliens and foreign
          corporations                                          1441
(4.      Repealed.)
5.      Tax on transfers to avoid income tax                    1491
6.      Consolidated returns                                    1501

SUBTITLE B - ESTATE AND GIFT TAXES

11.     Estate tax                                              2001
12.     Gift tax                                                2501
13.     Tax on certain generation skipping transfers            2601
14.     Special valuation rules                                 2701

SUBTITLE C - EMPLOYMENT TAXES

21.     Federal insurance contributions act                     3101
22.     Railroad retirement tax act                             3201
23.     Federal unemployment tax act                            3301
23A.    Railroad unemployment repayment tax                     3321
24.     Collection of income tax at source on wages             3401
25.     General provisions relating to employment taxes         3501

SUBTITLE D - MISCELLANEOUS EXCISE TAXES

31.     Retail excise taxes                                     4001
32.     Manufacturers excise taxes                              4061
33.     Facilities and services                                 4231
34.     Policies issued by foreign insurers                     4301
35.     Taxes on wagering                                       4401
36.     Certain other excise taxes                              4451
(37.     Repealed.)
38.     Environmental taxes                                     4611
39.     Registration-required obligations                       4701
40.     General provisions relating to occupational taxes       4901
41.     Public charities                                        4911
42.     Private foundations and certain other tax-exempt
          organizations                                         4940
43.     Qualified pension, etc., plans                          4971
44.     Qualified investment entities                           4981
(45.     Repealed.)
46.     Golden parachute payments                               4999
47.     Certain large group health plans                        5000

SUBTITLE E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES

51.     Distilled spirits, wines, and beer                      5001
52.     Cigars, cigarettes, smokeless tobacco, and cigarette papers
          and tubes                                             5701
53.     Machine guns, destructive devices, and certain other
          firearms                                              5801
54.     Greenmail                                               5881

SUBTITLE F - PROCEDURE AND ADMINISTRATION

61.     Information and returns                                 6001
62.     Time and place for paying tax                           6151
63.     Assessment                                              6201
64.     Collection                                              6301
65.     Abatements, credits, and refunds                        6401
66.     Limitations                                             6501
67.     Interest                                                6601
68.     Additions to the tax, additional amounts, and assessable
          penalties                                             6651
69.     General provisions relating to stamps                   6801
70.     Jeopardy, receiverships, etc.                           6851
71.     Transferees and fiduciaries                             6901
72.     Licensing and registration                              7001
73.     Bonds                                                   7101
74.     Closing agreements and compromises                      7121
75.     Crimes, other offenses, and forfeitures                 7201
76.     Judicial proceedings                                    7401
77.     Miscellaneous provisions                                7501
78.     Discovery of liability and enforcement of title         7601
79.     Definitions                                             7701
80.     General Rules                                           7801

SUBTITLE G - THE JOINT COMMITTEE ON TAXATION

91.     Organization and membership of the Joint Committee      8001
92.     Powers and duties of the Joint Committee                8021

SUBTITLE H - FINANCING OF PRESIDENTIAL ELECTION CAMPAIGNS

95.     Presidential election campaign fund                     9001
96.     Presidential primary matching payment account           9031

SUBTITLE I - TRUST FUND CODE

98.     Trust Fund Code                                         9501

SUBTITLE J - COAL INDUSTRY HEALTH BENEFITS

99.     Coal industry health benefits                           9701

APPENDIX - RULES OF TAX COURT

SECTIONS 1 TO 2000 APPEAR IN THIS VOLUME

              ACT AUG. 16, 1954, CH. 736, 68A STAT. 3
  The following tables have been prepared as aids in comparing
provisions of the Internal Revenue Code of 1954 (redesignated the
Internal Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22,
1986, 100 Stat. 2095) with provisions of the Internal Revenue Code
of 1939. No inferences, implications, or presumptions of
legislative construction or intent are to be drawn or made by
reason of such tables.
  Citations to ''R.A.'' refer to the sections of earlier Revenue
Acts.

                              Table I
---------------------------------------------------------------------
1939 Code section number           1986 Code section number
---------------------------------------------------------------------
1                                  Omitted
2                                  7806(a)
3, 4                               Omitted
11                                 1
12(a), (b)(1), (2)                 Omitted
12(b)(3), (c)                      1
12(d)                              2
12(e)                              Omitted
12(f)                              1
12(g), 13(a)                       Omitted
13(b)                              11
13(c)-(f), 14                      Omitted
15(a), (b)                         11
15(c)                              1551
21                                 63
22(a)                              61
22(b)(1)                           101
22(b)(2)(A)                        72
22(b)(2)(B)                        72, 403
22(b)(2)(C)                        72
22(b)(3)-(5)                       102-104
22(b)(6)                           107
22(b)(7)                           894
22(b)(8)                           115, 526, 892, 893, 911, 912,
                                    933, 943
22(b)(9), (10)                     108
22(b)(11)-(14)                     109, 111-113
22(b)(15)                          621
22(b)(16), (17)                    114, 121
22(c)                              471
22(d)(1)-(5)                       472
22(d)(6)                           1321, 6155(a)
22(e)                              301(a)
22(f)                              1001
22(g)                              861, 862, 863, 864
22(h)                              Chapter 1, Subchapter G, Part III
22(i)                              Omitted
22(j)                              76
22(k)                              71
22(l)                              691
22(m)                              73, 6201(c)
22(n)                              62
22(o)                              75
23                                 161, 211
23(a)(1)(A), (B)                   162
23(a)(1)(C)                        263
23(a)(2)                           212
23(b)                              163, 265
23(c)(1)                           164
23(c)(2)                           Omitted
23(c)(3), (d)                      164
23(e)-(i)                          165
23(j)                              1091
23(k)(1)                           166, 593
23(k)(2)                           165(g)(1), 166(e), 582
23(k)(3)                           165(g)(2)
23(k)(4), (5)                      166
23(k)(6)                           166, 271
23(l)                              167
23(m)                              611
23(n)                              167
23(o)                              170
23(p)                              404
23(q)                              170
23(r)                              591
23(s)                              172
23(t)                              168, 169
23(u)                              215
23(v)                              171
23(w)                              691
23(x)                              213
23(y)                              Omitted
23(z)                              216
23(aa)(1)                          141
23(aa)(2)                          36
23(aa)(3)                          144
23(aa)(4)                          4, 142
23(aa)(5)-(7)                      142-144
23(bb)                             173
23(cc)                             616
23(dd)                             592
23(ee)                             1202
23(ff)                             615
24(a)                              261
24(a)(1)                           262
24(a)(2), (3)                      263
24(a)(4), (5)                      264, 265
24(a)(6)                           264
24(a)(7)                           266
24(b), (c)                         267
24(d)                              273
24(e)                              1451
24(f)                              268
25(a)                              35
25(b)(1)                           151
25(b)(2)                           153
25(b)(3)                           152
26                                 241
26(a)                              242
26(b)(1)-(3)                       243-245
26(b)                              246
26(c)                              545, 556
26(d)                              535, 545, 601
26(e)                              Omitted
26(f)                              561, 562, 564
26(g)                              565
26(h)                              247
26(i)                              922
27(a)                              561
27(b)                              535, 562
27(c)-(i)                          562, 564
28                                 565
31                                 33
32                                 32
33                                 6401
34                                 Omitted
35                                 31
41                                 441, 446
42(a)                              451
42(b)-(d)                          454
43                                 461
44                                 453, 7101
45                                 482
46                                 442
47                                 443, 6011(a)
48                                 441, 7701
51                                 6001, 6011(a)
51(a)                              6001, 6012(a), 6065(b)
51(b)                              6012(b)(1), 6013(a), 6014(b)
51(c)                              6012(b)
51(d)                              Omitted. See 6064.
51(e)                              6065(a)
51(f)                              6014(a), (b), 6151(a), (b),
                                    6155(a)
51(g)                              6012(b), 6013(b), 6653(a), 6659
52                                 6012(a), (b), 6062
53                                 6072, 6081, 6091
54(a)-(b)                          6001
54(c)-(e)                          Omitted
54(f)                              6033(a), 6065(b)
55                                 6103, 7213(a)
56(a)                              6151(a)
56(b)                              6152, 6601(c)(2)
56(c)                              6161(a), 6162(a), 6165, 7101
56(d)-(f)                          Omitted
56(g)                              6313
56(h)                              Omitted
56(i)                              6151(b)
56(j), 57                          Omitted
58                                 6012(b), 6015, 6064, 6065,
                                    6073(a), (c), 6081(a), 6091(b),
                                    6103, 6161(a)
59(a)-(c)                          6153
59(d)                              6201(b), 6315, 6601(g)
60                                 6015(g), 6073(b), (d), (e),
                                    6091(b), 6153(b), (d), (e)
61                                 Omitted
62                                 7805
63                                 6108
64                                 7701
101(1)-(11), (13)-(19)             501
101(12)                            521, 522
101                                502
102(a)                             531, 532
102(b), (c)                        533
102(d), (e)                        535, 541
102(f)                             536
103                                891
104(a)                             581
104(b)                             11
105                                632
106                                1347
107(a), (b)                        1301, 1302
107(c)                             1304(a)
107(d)                             1303
107(e)                             1304(b)
108                                21
109                                921
110                                594
111                                1001
112(a)                             1002
112(b)(1)                          1031
112(b)(2)                          1036
112(b)(3)                          354, 355
112(b)(4)                          361
112(b)(5)                          351
112(b)(6)                          332
112(b)(6)(D)                       7101
112(b)(7)                          333
112(b)(8)                          1081
112(b)(9)                          373
112(b)(10)                         371
112(b)(11)                         355
112(c)                             351, 356, 371, 1031
112(d)                             361, 371
112(e)                             351, 356, 361, 371, 1031
112(f)                             1033
112(g), (h)                        368
112(i)                             367
112(j)                             Omitted
112(k)                             357, 371
112(l)                             371
112(m)                             1071
112(n)                             1034
113(a)                             1012
113(a)(1)                          1013
113(a)(2)-(4)                      1015
113(a)(5)                          1014
113(a)(6)                          358, 1031
113(a)(7), (8)                     362
113(a)(9)                          1033
113(a)(10)                         1091
113(a)(11), (12)                   1051, 1052
113(a)(13)                         723, 732
113(a)(14)                         1053
113(a)(15)                         334
113(a)(16)                         1052
113(a)(17)                         1082
113(a)(18)                         334
113(a)(19)                         307
113(a)(20), (21)                   373
113(a)(22)                         372
113(a)(23)                         358
113(b)                             1011
113(b)(1), (2)                     1016
113(b)(3), (4)                     1017, 1018
113(c), (d)                        1019, 1020
113(e)                             1022
114(a)                             167(f)
114(b)(1)                          612
114(b)(2)                          Omitted
114(b)(3)                          613(b)(3)
114(b)(4)                          613(b)(4)
115(a)                             301, 316
115(b)                             301, 316
115(c)                             302, 312, 331, 342
115(d), (e)                        301
115(f)                             305
115(g)(1)                          302
115(g)(2)                          304
115(g)(3)                          303
115(h)                             312
115(i)                             302, 346
115(j)                             301
115(k)                             Omitted
115(l), (m)                        312
116(a)                             911
116(b)                             Omitted
116(c)                             892
116(d), (e)                        115
116(f)                             943
116(g)                             526
116(h)                             893
116(i)                             121(a)(17)
116(j), (k)                        912
116(l)                             933
117(a)                             1221, 1222
117(b)                             1202
117(c)                             1201
117(d)                             1211
117(e)(1)                          1212
117(e)(2)                          Omitted
117(f)                             1232
117(g)(1), (2)                     1233, 1234
117(g)(3)                          1238
117(h)                             1223
117(i)                             582
117(j)                             1231
117(k)                             631
117(l)                             1233
117(m)                             341
117(n)                             1236
117(o), (p)                        1239, 1240
118                                1091
119(a), (b)                        861
119(c), (d)                        862
119(e)                             861, 862, 863
119(f)                             864
120                                170
121                                583
122                                172
123                                77
124                                Omitted
124A, 124B                         168, 169
125                                171
126                                691
127(a), (b)                        Omitted
127(c)(1)-(5)                      1331-1335
127(d)                             1336
127(e), (f)                        1337
128                                1346
129, 130                           269, 270
130A                               421
131(a)                             901
131(b)                             904
131(c)                             905, 6155(a), 7101
131(d), (e)                        905
131(f)                             902
131(g)                             901(c)
131(h)                             903
131(i)                             905
141                                1501-1505, 6071, 6081(a),
                                    6091(b)(2), 6503(a)(2)
142                                6012(a), (b), 6065(a)
143(a)                             1451
143(b)                             1441
143(c)                             1461, 6011(a), 6072(a), 6091(b),
                                    6151(a)
143(d), (e)                        1462, 1463
143(f)                             1464, 6414
143(g)                             1461
143(h)                             1443, 6151
144                                1442, 6151(a)
145                                7201, 7202, 7203, 7343
146                                443, 6155(a), 6601(a), 6658,
                                    6851, 7101
147                                6041(b), (c), 6071, 6081(a),
                                    6091(a)
148                                6042, 6043, 6044, 6065(a), 6071,
                                    6081(a), 6091(a)
149                                6045, 6065(a), 6071, 6081(a),
                                    6091(a)
150                                6071, 6081(a), 6091(a), 7001(a),
                                    7231
151                                Omitted
153(a)                             6033(b), 6071, 6081(a), 6091(a)
153(b)                             6034, 6071, 6081(b), 6091(a)
153(c)                             6104
153(d)                             7201, 7203
154                                692
161                                641
162(a)                             642(c)
162(b)                             651, 652, 661, 662
162(c)                             661
162(d)                             643, 663
162(e), (f)                        642
162(g)                             681
163(a)(1), (2), (b)                642
163(c)                             642(a)(1)
164                                652, 662
165(a)                             401, 501(a)
165(b)-(d)                         402
166, 167                           676, 677
168                                642
169(a)-(c)                         584, 6065
169(d)(1)-(4), (e)                 584
169(f)                             6032, 6065(a)
169(g)                             584
170                                584, 642
171                                682
172                                642
181, 182                           701, 702
183(a), (b)                        702, 703
183(c)                             702
183(d)                             703(a)
184, 186                           702
187                                6031, 6063, 6065(a)
188                                706
189                                702, 703
190                                Omitted
191                                704
201(a)(1)                          802
201(a)(2), (3)                     807
201(b)                             801
201(c)(1)-(7)                      803(a)-(g)
201(d)-(f)                         803(h)-(j)
201(g), 202(a)                     Omitted
202(b)                             804(a)
202(c)                             806
203                                Omitted
203A                               805
204(a)(1)                          831(a)
204(a)(2)                          831(b), 832
204(a)(3)                          831(b)
204(b)(1)                          832(b)(1)
204(b)(2)                          832(a)
204(b)(3)-(7)                      832(b)(2)-(6)
204(c)-(e)                         832(c)-(e)
204(f)                             832(c)(12)
205, 206                           841, 842
207(a)(1), (2)                     821(a)
207(a)(3), (4)                     821(b), (c)
207(a)(5)                          822(e)
207(a)(6)                          821(d)
207(b)(1)                          822(a), (b)
207(b)(2), (3)                     823(1), (2)
207(b)(4)                          822(a)
207(b)(4)(A)-(F)                   822(c)
207(c), (d)                        822(d)(1), (2)
207(e)                             822(e)
207(f)                             822(d)(3)
207(g), 208                        Omitted
211, 212                           871, 872
213(a)-(c)                         873
213(d)                             142(b)(1)
214                                873
215                                874, 6011(a), 6065(b)
216                                874
217                                6011(a), 6012(a), 6072(c)
218(a)                             6151(a)
219                                875
220                                876
221                                877
231(a)                             881
231(b), (c)                        882(a), (b)
231(d)                             883
232(a), (b)                        882
233                                882, 6065(a)
234                                882
235(a)                             882, 6011(a), 6072(c)
235(b)                             6012(a)
236(a)                             6151(a)
236(b)                             884(1)
237                                884(3)
238                                884(4)
251                                931, 6011(a)
252                                932
261                                11
262                                941
263                                942
265                                943
271                                6211, 6653(c)(1)
272(a)                             6212(a), (b)(2), 6213(a)
272(b)                             6155(a), 6215(a)
272(c)                             6155(a), 6213(c)
272(d)                             6213(d)
272(e)                             6214(a)
272(f)                             6212(c), 6213(b)(1)
272(g), (h)                        6214(b), (c)
272(i)                             6152(c), 6601(c)(2)
272(j)                             6161(b), 6165, 7101
272(k)                             6212(b)
273(a)-(i), (k)                    6155, 6861, 6863(a), (b), 7101
273(j)                             6404(b)
274                                6036, 6155(a), 6161(c), 6503(b),
                                    6871, 6872, 6873
275                                6501
276                                6501(c), 6502(a)
277                                6503(a)
291                                6651(a), 6659
292                                6155(a), 6601
293                                6653(a), (b), 6659
294                                6601, 6651(c), 6654(a)
295-298                            6601
299                                6658
311, 312                           6901, 6903
313                                Omitted
321                                6403
322(a)(1)-(3)                      6401, 6402
322(a)(4)                          31
322(b)(1)-(3)                      6511
322(b)(4)                          6151(c), 6513(a), 6611(d)
322(b)(5), (6)                     6511(d)
322(c)                             6512(a)
322(d)                             6512(b)
322(e)                             6151(c), 6513(b), 6611(d)
322(f)                             Omitted
322(g)                             6511(d)
331-334                            552-555
335, 336(a)-(c)                    556
336(d)                             557
337                                551
338                                6035(a)
339                                6035(b)
340                                7201, 7203
361                                851
362                                852, 855
371-373                            1081-1083
391-393, 394(a)-(c)                Omitted
394(d)                             312
394(e), (f), 395, 396              Omitted
400                                3
401, 402                           4
403                                36
404                                4
421(a), (b)                        501, 511
421(c), (d)                        512
422(a)                             512
422(b), 423, 424                   513, 514, 515
480, 481                           1401, 1402
482                                1403, 6017
500-503                            541-544
504(a), (b)                        545
504(c)                             562, 563
504(d)                             Omitted
504(e)                             545
505(a)-(c)                         545
505(d)                             Omitted
505(e)                             546
506(a)-(h)                         547
506(i), (j), 507(a)                Omitted
507(b)                             543
508                                Omitted
509                                531
510                                Chapter 1, Subchapter G, Part III
511                                6103, 7213(a)
650, 651                           1471
722(g)                             6105
800                                2001, 2101
801, 802                           Omitted
810                                2001(a), 2011(a), (b)
811                                2031(a)
811(a), (b)                        2033, 2034
811(c)                             2035, 2036, 2037
811(d)(1)                          2038(a)(1)
811(d)(2)                          2038(a)(2)
811(d)(3)                          2038(b)
811(d)(4)                          Omitted
811(e)-(g)                         2040-2042
811(h)                             2044
811(i)                             2043(a)
811(j)                             2032
811(k), (l)                        2031(b), 2035
811(m)                             Omitted
812                                2051
812(a)                             Omitted
812(b)                             2043(b), 2053, 2054
812(c)                             2013
812(d), (e)                        Omitted. See 2055, 2056.
813(a)(1)                          Omitted
813(a)(2)                          2012
813(b)                             2011
813(c)                             2014
820                                6036, 6091(a)
821(a)                             6018, 6065(a)
821(b)                             6071, 6075(a), 6081(a)
821(c)                             6091(b)
821(d)                             6001
821(e)                             Omitted
822(a)(1)                          6151(a)
822(a)(2)                          6161(a)(2), 6165, 6503(d), 7101
822(b)                             2002
823                                6314(b)
824                                Omitted
825                                2204
826(a)                             7404
826(b)-(d)                         2205-2207
827(a)                             6324(a)(1), 6325(a)(1)
827(b), (c)                        6324(a)(2), (3)
828, 840, 841                      Omitted
850                                2202
851                                Omitted
860                                2101
861                                2102, 2103, 2106
862, 863                           2104, 2105
864(a)                             6018, 6065(a)
864(b)                             6071, 6075(a), 6081(a)
864(c)                             6091(b)
865                                Omitted
870                                6211(a), 6653(c)(1)
871(a)                             6212(a), 6213(a)
871(b)                             6155(a), 6215(a)
871(c)                             6155(a), 6213(c)
871(d), (e)                        6213(d), 6214(a)
871(f)                             6212(c), 6213(b)
871(g)                             6214(c)
871(h)                             6161(b)(2), 6165, 6503(d), 7101
871(i)                             6155(a), 6653(b), 6659(a)
872(a)                             6155(a), 6861(a)
872(b)-(e)                         6861(b)-(e)
872(f)                             6863(a), (b)(2), 7101
872(g)                             6155(a), 6863(b)(1)
872(h)                             6863(a), (b)(2)
872(i)                             6155(a), 6861(f)
872(j)                             6861(g)
873                                6404(b)
874(a)                             6501(a)
874(b)(1)                          6501(c)(1), (3)
874(b)(2)                          6502(a)
874(b)(3)                          2016, 6071, 6081, 6091, 6155
875                                6503(a)(1)
876                                Omitted
890                                6601(a), (b), (f)(1)
891                                6155(a), 6601(a), (d), (f)(1)
892                                6601(a), (c)(3)
893                                6601(a), (c), (f)
894(a)                             6651(a), 6653(a)
894(b)                             7201, 7202, 7203, 7207, 7269, 7343
900(a)                             6901(a), (b)
900(b), (c)                        6901(c), (f)
900(d)                             6904, 7421(b)
900(e)                             6901(h)
901(a), (b)                        6903(a)
901(c)                             6903(b)
901(d)                             6212(b)
910, 911, 912                      6511, 6512(a), (b)
913, 920, 921                      Omitted
925                                6163(a), 6601(a), (b)
926                                6163(a), 7101
927                                2015
930(a)                             2203
930(b)-(d), 931                    Omitted
935                                2001, 2052, 2101
936(a)                             Omitted
936(b), (c)                        2012, 2014
937                                6018(a), 7203
938                                6103
939                                2201
1000(a)                            2501
1000(b)                            2511(a)
1000(c)                            2514
1000(d), (e)                       Omitted
1000(f)                            2513
1000(g)                            Omitted
1001(a), (b)                       2502(a), (c)
1001(c)                            Omitted
1002                               2512(b)
1003                               2503
1004(a)(1)-(3)                     2521-2523
1004(b), (c)                       2522, 2524
1005                               2512(a)
1006(a)                            6019(a), 6065(a)
1006(b)                            6075(b), 6091(b)(1)
1007                               6001
1008(a)                            2502(d), 6151(a)
1008(b)                            6161(a)(1)
1008(c)                            Omitted
1008(d)                            6313
1008(e)                            6314(a)
1009                               6324(b), 6325(a)(1)
1010                               Omitted
1011                               6211(a), 6653(c)(1)
1012(a)                            6212(a), 6213(a)
1012(b)                            6155(a), 6215(a)
1012(c)                            6155(a), 6213(c)
1012(d)                            6213(d)
1012(e)                            6214(a)
1012(f)                            6212(c), 6213(b)
1012(g), (h)                       6214(b), (c)
1012(i)                            6161(b)(1), 6165, 7101
1012(j)                            6212(b)
1013(a)                            6155(a), 6861(a)
1013(b)-(e)                        6861(b)-(e)
1013(f)                            6863(a), (b)(2), 7101
1013(g)                            6155(a), 6863(b)(1)
1013(h)                            6863(a), (b)(2)
1013(i)                            6155(a), 6861(f)
1013(j)                            6861(g)
1014                               6404(b)
1015(a)                            6871
1015(b)                            6155(a), 6161(c), 6503(b), 6873(a)
1016                               6501, 6502(a)
1017                               6503(a)(1)
1018                               Omitted
1019                               6653, 6659(b)
1020                               6601(a), (f)(1)
1021                               6155(a), 6601(a), (d), (f)(1)
1022                               6601(a), (c)(3)
1023                               6601(a), (c)(1), (f)(1)
1024(a)                            7201, 7203
1024(b)                            7201
1025(a)                            6901(a), (b)
1025(b)-(d)                        6901(c), (e), (f)
1025(e)                            6904, 7421(b)
1025(f)                            6901(h)
1025(g)                            6901(g)
1026(a)                            6903(a)
1026(b)                            6903
1026(c)                            6903(b)
1027(a)                            6402(a)
1027(b)                            6511(a), (b)
1027(c), (d)                       6512(a), (b)
1028                               Omitted
1029                               7805(a)
1030(a)                            2502(b)
1030(b)                            2511(b)
1031                               6103
1100, 1101                         7441, 7442
1102(a)-(g)                        7443(a)-(g)
1103(a)-(d)                        7444(a)-(d)
1104-1106                          7445-7447
1110, 111                          7451, 7453
1112, 1113                         7454(a), 7455
1114(a), (b)                       7456(a), (c)
1115(a), (b)                       7457(a), (b)
1116                               7458
1117(a)-(f)                        7459(a)-(f)
1117(g)                            6155(a), 6659, 6673
1117(h)                            Omitted
1118                               7460
1119, 1120, 1121                   6902, 7461, 7462
1130-1133                          7471-7474
1140-1143                          7481-7484
1144                               Omitted
1145                               7101, 7485(a)
1146                               7486
1250-1252                          1491-1493
1253                               1494, 6071, 6081(a), 6091(a),
                                    6151(a)
1400                               3101
1401(a), (b)                       3102(a), (b)
1401(c)                            6205(a), 6413(a)(1)
1401(d)(1), (2)                    Omitted
1401(d)(3), (4)                    6413(c)(1), (2)
1402                               3502
1403                               6051(a)
1410                               3111
1411                               6205(a), 6413(a)
1412                               3112
1420(a)                            3501
1420(b)                            6601(a), (f)(1)
1420(c)                            6011(a), 6071, 6081(a), 6091(a),
                                    6302(b)
1420(d)                            6313
1420(e)                            3122
1421                               6205(b), 6413(b)
1422                               3503
1423(a)                            6802(1)
1423(b), (c)                       6803(a)(1), (2)
1424                               7509
1425(a)                            7209
1425(b)                            7208(1)
1426(a)-(e)                        3121(a)-(e)
1426(f)                            7701(a)(1)
1426(g)-(l)                        3121(f)-(k)
1427, 1428                         3123, 3124
1429                               7805(a), (c)
1430, 1431                         Omitted
1432                               3125
1500                               3201
1501(a), (b)                       3202(a), (b)
1501(c)                            6205(a)(1), 6413(a)(1)
1502                               6205(b), 6413(b)
1503                               3502(a)
1510, 1511, 1512                   3211, 3212, 3502
1520                               3221
1521                               6205(a)(1), 6413(a)(1)
1522                               6205(b), 6413(b)
1530(a)                            3501
1530(b)                            6011(a), 6071, 6081(a), 6091(a),
                                    6151(a)
1530(c)                            6601(a), (f)(1)
1530(d)                            6313
1531                               3503
1532(a)-(e)                        3231(a)-(e)
1532(f)                            7701(a)(9)
1532(g), (h)                       3231(f), (g)
1532(i)                            7701(a)(1)
1534                               3232
1535                               7805(a), (c)
1536, 1537                         Omitted
1538                               3233
1600                               3301
1601(a)-(c)                        3302
1601(d)                            6413(d)
1602                               3303
1603                               3304
1604(a)                            6011(a), 6065, 6071, 6091(b)(1),
                                    (2)
1604(b)                            6081(a)
1604(c)                            6106
1605(a)                            3501
1605(b)                            6601(a), (f)(1)
1605(c)                            6152(a)(3), (b), 6155(a),
                                    6601(c)(2)
1605(d)                            6161(a)(1)
1605(e)                            6313
1606                               3305
1607(a)-(j)                        3306(a)-(j)
1607(k)                            7701(a)(1)
1607(l)-(o)                        3306(k)-(n)
1608                               3307
1609                               7805(a), (c)
1610                               Omitted
1611                               3308
1621                               3401
1622(a), (b)                       3402(a), (b)
1622(c)(1)(A)                      Omitted
1622(c)(1)(B), (2)-(5)             3402(c)
1622(d)                            3402(d)
1622(e)                            3502(b)
1622(f)(1)                         6414
1622(f)(2)                         6401, 6402
1622(g)-(k)                        3402(e)-(i)
1623                               3403
1624                               3404, 6011(a)
1625(c)                            6081(a)
1626(a)                            7204
1626(b)                            6674
1626(d)                            7205
1627                               Omitted
1631                               6651(a)
1632                               3504
1633(a), (b)                       6051(a)-(d)
1633(c)                            6081(a)
1634(a)                            7204
1634(b)                            6659, 6674
1635(a)                            6501(a)
1635(b)                            6501(c)(1), (3)
1635(c)                            6501(c)(2)
1635(d)                            6502(a)
1635(e)                            6501(b)(2)
1635(f), (g)                       Omitted
1636(a)(1)                         6511(a), (b)(1)
1636(a)(2)                         6511(b)(2)
1636(b)                            Omitted
1636(c)                            6513(c)
1636(d), (e)                       Omitted
1650                               4001, 4011, 4021, 4471
1651                               4031
1652-1655                          Omitted
1656(a), (b), (c)                  5063(a), (b), (c)
1657-1659                          Omitted
1700                               4231, 4232, 6011(a)
1701                               4233
1702, 1703                         4234
1704                               4232
1710                               4241
1711                               4243
1712                               4242
1715(a)                            4291
1715(b), (c)                       6151(a)
1715(d)                            6415(b), (c), (d), 6416(a)
1716(a)                            6011(a), 6065(a)
1716(b)                            6071, 6081(a)
1716(c)                            6091(b)(1), (2)
1717                               6601(a), (f)(1)
1718(a)                            7201, 7203
1718(b)                            7201, 7202
1718(c)                            6659, 6671(a), 6672
1718(d)                            6671(b), 7343
1719                               6302(b)
1720                               6001
1721-1723                          Omitted
1800                               4301, 4311, 4321
1801                               4311, 4312, 4314, 4315, 4381
1802                               4301, 4302, 4304, 4321, 4322,
                                    4323, 4341, 4342, 4343, 4344,
                                    4351, 4352, 4353, 4381
1804                               4371, 4372, 4373
1805                               4891, 4892, 4894, 4895, 4896,
                                    7701(a)(1)
1807                               4451
1808                               4303, 4373, 4382
1809                               4383, 4454, 4893, 6201(a)(2),
                                    6801(a), (b)
1815                               6804
1816                               Omitted
1817(a)-(c)                        6802(1)-(3)
1818(a)                            6803(b)(1), 7101
1818(b)                            6803(b)(2)
1819                               Omitted
1820                               7271(2), (3)
1821(a)(1)                         7201, 7203
1821(a)(2)                         7201, 7202
1821(a)(3)                         6653(e), 6659, 6671(a), 6672
1821(a)(4)                         6671(b), 7343
1821(b)(3)                         4374, 7270
1821(b)(4)                         7201
1822                               7208(3), 7271(1)
1823                               7303(1)
1823(a)-(c)                        7208(2)-(4)
1830                               4453
1831                               4452, 4455, 7272
1832                               4456
1835                               6001
1836-1838                          Omitted
1850                               4286
1851                               4291
1852(a)                            6011(a), 6065(a), 6071
1852(b)                            6091(b)(1), (2)
1853(a), (b)                       6151(a)
1853(c)                            6601(a), (f)(1)
1854                               6415(a), (b), (d)
1855, 1856                         Omitted
1857                               4287
1858, 1859                         Omitted
1900, 1901, 1902                   4881, 4883, 4884
1902(a)(1)                         6011(a), 6065(a), 6071
1902(a)(2)                         6091(b)(1), (2)
1902(a)(3), (b)                    6151(a)
1903                               4885
1904                               Omitted
1905, 1906                         4882, 4883
1907                               Omitted
1920(a), (b)                       4851(a), (b)
1920(c)                            4871, 6804
1921                               4861
1922                               4863
1923                               4864
1924                               4865
1925                               4853, 7492
1926                               4854
1927                               4862
1928                               4872, 6001
1929(a)                            7233(1), (2)
1929(b)                            7263(b)
1929(c)                            7263(a)
1930                               4874, 7493
1931                               4852, 7701(a)(1)
1932                               4873
1933                               4876
1934                               Omitted
1935                               4875
2000(a), (b)                       5701(a)
2000(c)(1), (2)                    5701(b), (c)
2000(d)                            5701(d), (e)
2000(g)(1)-(3)                     5707(a)-(c)
2001(a)                            5703(a)
2002(b)                            5703(d)
2002(c)                            5703(a)
2010                               5702(b)
2012                               5712
2013                               5711(a), (b)
2014                               5713(a), (b)
2017                               5721
2018                               5741
2019                               5722
2030                               5702(e)
2032                               5712
2033                               5711(a), (b)
2036                               5721
2037                               5741
2038                               5722
2039(a)                            5711(a), (b)
2039(b)                            5722, 5741
2040                               5704(c)
2050                               5702(b)(1)
2052                               5712
2053                               5711(a), (b)
2054                               5713(a), (b)
2055                               Omitted
2056                               5741
2057                               Omitted
2058                               5732
2059, 2060                         5731
2070-2075                          Omitted
2100(a), (b)                       5723(a)
2100(c)(1)                         5723(d)
2100(c)(2)                         5723(a)
2100(d)                            5723(b), (c)
2100(e)                            5723(a)
2101                               5704(c)
2102                               5723(a)
2103(a)(1)                         5723(a)
2103(e)                            5752
2104(a)                            5751(a)
2110(a), (b)                       5702(c), (d)
2111(a)(1), (2)                    5723(a)
2111(a)(3)                         5723(d)
2111(b)                            5723(a)
2111(c)                            5723(b), (c)
2111(d), (e)(1)                    5723(a)
2111(e)(2)                         5723(d)
2111(f)                            5704(a), 5723(d)
2112(a)(1)                         5723(a)
2112(e)                            5752
2113                               5751(a)
2130(a), (b)                       5723(a), 5762(a)(4), (6)
2130(c)                            5723(a), 5762
2130(d)                            5704(d)
2135(a)(1), (2)                    5704(b), (c)
2135(a)(3)                         5704(b)
2136(a)                            5706
2137                               5705(a)
2150                               Omitted
2151                               5762(a)(5)
2152-2154                          Omitted
2155(a)                            5762(a)(4), (5)
2155(b)                            5763(a)
2156(a)                            5762(a)(2), (3)
2156(b)                            5762(a)(3)
2156(c)                            5761(b)
2160(a)                            5762(a)(4)
2160(b)-(d)                        5762(a)(5)
2160(e)                            5762(a)(6)
2160(g)(1), (2)                    5762(a)(8), (9)
2160(g)(3)                         5762(a)(6)
2160(h)                            5763(a)
2160(i)                            5762(a)(9), (10)
2161(a)                            5762(a)(1)
2161(b)                            5763(c)
2161(c)                            5762(a)(1)
2161(e)-(g)                        5762(a)(2)
2161(h)                            5763(b)
2161(i)(1)                         5763(b)
2161(j)(1)                         5763(b)
2161(l)(1)                         5763(b)
2161(m)(1)                         5761(a)
2161(m)(2)                         5763(b)
2162(a)(2)                         5762(a)(1)
2162(a)(3)-(5)                     5762(a)(2)
2162(b)(1)                         5762(a)(4), (5)
2163                               Omitted
2170(a)(2)                         5751(a), 5762(a)(5)
2170(a)(4)                         5762(a)(6)
2170(b)                            5762(a)(5), 5763(a)
2171(a)                            5763(a)
2171(b)(1)                         5762(a)(4)
2171(b)(2)                         5762(a)(4), (5)
2172(a)                            5762(a)(8)
2172(b)                            5762(a)(6)
2172(c)                            5762(a)(9)
2172(d)                            5762(a)(6)
2172(e), (f)                       5762(a)(9)
2173(a), 2174                      5762(a)(5)
2175                               5763(a)
2176(a)(2)                         5762(a)(10)
2176(a)(3)                         5762(a)(8)
2180(a)                            5762(a)(1)
2180(b)                            5763(c)
2180(d)-(f)                        5762(a)(2)
2180(g)(1)                         5763(b)
2180(h)                            5763(b)
2180(i)(1)                         5763(b)
2180(k)(1)                         5763(b)
2180(l)(1)                         5761(a)
2180(l)(2)                         5763(b)
2181                               Omitted
2190                               5753
2191-2193                          Omitted
2194                               5703(a), 5722, 5741
2197(b)                            5704(b)
2198                               5705(a)
2300                               4592, 4593
2302                               4594, 4596, 6001, 7101, 7641
2303                               4595, 4597, 6001
2304                               4595
2305                               4813
2306                               4591, 4812
2307                               4593, 4816
2308(a)                            7234(a)
2308(b)                            7265(a)(1)
2308(c)                            7234(b)
2308(d)                            7234(d)(4)
2308(e)                            7265(b)
2308(f)                            Omitted
2308(g)                            7234(d)(2)
2308(h), (i)                       7234(c), (d)
2308(j)                            7265(c)
2309                               7303(2), (3), (5)
2310                               Omitted
2311                               4591, 4818
2312-2314                          Omitted
2320                               4826
2321                               4811, 4813
2322                               4814, 4826, 6001, 7101, 7641
2323                               4815, 4826
2324                               4815, 6001
2325                               4817
2326(a)                            7235(a), 7265(a)
2326(b), (c)                       7235(b), (c)
2327                               4812, 4813, 4816, 4818, 7235(e),
                                    7265(b), (c)
2350                               4846
2351                               4831, 4832, 6201(a)(2)(A)
2352                               4833, 4846, 6001, 7101, 7641
2353, 2354                         4834, 4846
2355                               4832
2356                               4831, 4832
2357                               7236, 7266(b)-(f)
2358                               7303(2), (4), (5)
2359                               Omitted
2360                               4835
2361                               4832
2362                               Omitted
2400                               4001, 4003
2401                               4011, 4012
2402                               4021, 4022
2403(a)                            6011(a), 6065(a), 6071, 6081(a),
                                    6091(b)(1), (2)
2403(b)                            6151(a), 6601(a), (f)(1)
2403(c)                            4051
2404, 2405                         4052, 4053
2406                               4055, 4056
2407                               6416(a), (b)
2408                               Omitted
2409                               7261
2410, 2411                         Omitted
2412                               4002, 4003, 4012, 4013
2413                               4054
2450                               4041
2451(a)                            6011(a), 6071, 6081(a),
                                    6091(b)(1), (2), 6151(a)
2451(b)                            6151(a), 6601(a), (f)(1)
2452(a)                            6416(b)(2)(D)
2452(b)                            6416(a)
2453                               4055, 6416(b)(2)(A)
2454, 2455                         Omitted
2456                               4222
2470                               4511, 4513
2471                               6011(a), 6065(a), 6071, 6081(a),
                                    6091(b)(1), (2)
2472                               6151(a)
2473                               6417(a)
2474                               4513, 6417(b), 7101
2475                               6601(a), (f)(1)
2477                               4512
2478, 2479                         Omitted
2480                               7809(a)
2481, 2482                         Omitted
2483                               7654
2490                               4561, 4571, 4581
2491                               4561, 4562, 4571, 4572, 4581, 4582
2492                               4582, 4602
2493                               4601
2494                               Omitted
2550                               4701, 4771
2550(c)                            6302(b)
2551                               4702
2552                               4703, 4771
2553                               4704, 4723
2554                               4705
2555                               4732, 6001
2555(a)                            6065(a)
2555(b)                            6071
2555(c)                            6065(a), 6071
2555(c)(1)                         6081(a), 6091(a)
2556                               4773
2557(a)                            7237(b)
2557(b)(1)                         7237(a)
2557(b)(2)                         7201, 7203
2557(b)(3)                         7201, 7202
2557(b)(4)                         6671(a), 6672
2557(b)(8)                         6671(b), 7343
2558                               4706, 4733, 7301(a)
2559, 2560                         Omitted
2561                               4734
2562                               4736
2563                               4774
2564                               4735
2565                               Omitted
2567                               4711, 4712
2568, 2569                         4712, 4713
2569(b)                            7101
2569(d)                            6001
2569(d)(4)                         7641
2570                               7238
2571                               4714, 7301(a)
2590                               4741, 4771
2591                               4742
2592                               4743, 4771
2593                               4744
2594(a)                            6001
2595                               4773
2596                               7237(a)
2597                               7491
2598                               4745, 7301(a)
2599, 2600                         Omitted
2601                               4756
2602                               4774
2603                               4762
2604, 2606                         Omitted
2650                               4802
2651                               4801, 4803
2651(c)(2)                         6201(a)(2)(A)
2652(a)                            6801(a)
2653                               4804
2653(b)                            6001, 7641
2653(d)                            7101
2654, 2655                         4805
2656                               7274
2656(a)                            7206(4)
2656(b)                            7239(a)
2656(c)                            7271(1), 7303(6)(B)
2656(d)                            7239(b)
2656(f)                            7201
2656(g)                            7272
2656(h)                            7267(d)
2656(i)                            7267(c)
2656(j), (k)                       7267(a), (b)
2657(a), (b)                       7303(6)(B)
2657(c)                            7303(6)(A)
2657(d)                            7328
2657(e)                            7301(c)
2657(f)                            7303(6)(B)
2658                               Omitted
2659                               4803
2660                               Omitted
2700                               4181, 4182, 4224, 5831
2701                               6011(a), 6065(a), 6071, 6081(a),
                                    6091(b)(1), (2)
2702                               6151(a)
2703(a)                            6416(f)
2704                               4216
2705                               4225, 6416(e)
2706                               6601(a), (f)(1)
2707(a)                            6671(a), 6672
2707(b)                            7201, 7203
2707(c)                            7201, 7202
2707(d)                            6671(b), 7343
2708                               6302(b)
2709                               6001
2710-2712                          Omitted
2720-2723                          5811-5814
2724                               5842, 6001(a)
2725                               5843
2726(a)-(c)                        5851-5853
2727, 2728                         5844, 5845
2729                               5861
2730(a), (b)                       5862(a), (b)
2731-2733                          5846-5848
2733(a)                            7701(a)(1)
2734                               5821
2734(e)                            6071, 6091(a)
2800(a)                            5001(a)(9) (Rev. See 5001(a)(8))
2800(a)(1)                         5001(a)(1), 5005(a), 5006(a)
2800(a)(1)(A)                      5026(a)(1), 5007(a)
2800(a)(1)(B)                      5689
2800(a)(2)                         5001(a)(2)
2800(a)(3)                         5001(a)(3), 5007(b)(2)
2800(a)(4)                         5001(a)(4) (Rev. See
                                    5001(a)(10)), 5007(c) (Rev. See
                                    7652, 7805)
2800(a)(5)                         5021(a), 5025(b)
2800(a)(6)                         5001(a)(5) (Rev. See 5001(a)(4))
2800(b)(2)                         5006(c)
2800(c)                            5001(b)
2800(d)                            5005(b)
2800(e)(1)                         5004(a)(1)
2800(e)(2)                         5004(a)(2) (Rev. See 5004(b)(2))
2800(e)(3)                         5004(a)(3) (Rev. See 5004(b)(3))
2800(e)(4)                         5004(a)(4) (Rev. See 5004(b)(4))
2800(f)                            5006(d), 5007(b)(1)
2801(b)                            5021(b) (Rev. Omitted)
2801(c)(1)                         5391
2801(c)(2)                         5025(e) (Rev. See 5025(f))
2801(d)                            5281 (Rev. See 5201(a))
2801(e)                            5025
2801(e)(1)                         5272(a) (Rev. See 5173(a), (d)),
                                    5281(a) (Rev. See 5201(a))
2801(e)(2)                         5273(a) (Rev. See 5178(a)), 5627
                                    (Rev. See 5687))
2801(e)(3)                         5386(b), 5391
2801(e)(4)                         5386(a)
2801(e)(5)                         5023 (Rev. See 5687)
2801(f)                            5628 (Rev. See 5601(a)(10), 5687)
2802(a)                            5009(a) (Rev. See 5205(c)(1),
                                    (f), 5206(c)), 5010(a) (Rev. See
                                    5205(e))
2802(b)                            5010(b) (Rev. See 5205(f))
2802(c)                            5027(a) (Rev. See 5061, 5205)
2803(a)                            5008(b)(1)(E) (Rev. See
                                    5205(c)(2))
2803(b)                            5008(b)(3) (Rev. See 5205(g))
2803(c)                            5008(b)(4)
2803(d)                            5008(b)(2) (Rev. See 5205(g))
2803(e)                            5008(b)(5)
2803(f)                            5640 (Rev. See 5613(b))
2803(g)                            5642 (Rev. See 5604(a)(1), (4)-
                                   (6), (10), (12)-(15), (b))
2804                               5211 (Rev. See 5311)
2805(a)                            5688(a)
2805(b)                            5688(b)
2806(a)(1), (2)                    5634 (Rev. See 5601(a)(13),
                                    5615(7))
2806(b)(1)                         5645 (Rev. See 7214)
2806(c)                            5625 (Rev. See 5612(a))
2806(d)                            5639 (Rev. See 5613(a))
2806(e)                            5646 (Rev. See Subtitle F)
2806(f)                            5626 (Rev. See 5602, 5615(3))
2806(g)                            5687 (See 7301, 7302)
2807                               5622 (Rev. See 5610)
2808(a)                            5212(a) (Rev. See 5204(b))
2809(a)                            5002(a) (Rev. See 5002(a)(5))
2809(b)(1)                         5002(b)(1) (Rev. See
                                    5002(a)(6)(A))
2809(b)(2)                         5002(b)(2) (Rev. See
                                    5002(a)(6)(B))
2809(c)                            5002(c) (Rev. See 5002(a)(7))
2809(d)                            5002(d) (Rev. See 5002(a)(8))
2810(a)                            5174(a) (Rev. See 5179(a),
                                    5505(d)), 5601 (Rev. See
                                    5505(i), 5601(a)(1), 5615(1))
2811                               5213(a), 5609
2812(a)                            5175(a) (Rev. See 5171(a), 5172),
                                    5271 (Rev. See 5171(a), (c),
                                    5172, 5178(a)(1)(A), (4)(B)-
                                   (D)), 5603 (Rev. See 5601(a)(2),
                                    (3))
2813(a)                            5282 (Rev. See 5201(a), 5202(a),
                                    5204(a), (c), 5205(d), 5206(c),
                                    5251)
2814(a)(1)                         5176(a), (c) (Rev. See 5173(a),
                                    (b), 5176(a)), 5177(c) (Rev. See
                                    5173(b)(1), 5551(c)), 5604 (Rev.
                                    See 5601(a)(4), (5), 5615(3))
2814(a)(2)                         5176(d) (Rev. See 5173(b))
2815(a)                            5177(a), 5605 (Rev. See 7214)
2815(b)(1)(A)                      5177(b)(1) (Rev. See
                                    5173(b)(1)(A))
2815(b)(1)(B)                      5177(b)(2) (Rev. See
                                    5173(b)(1)(B))
2815(b)(1)(C)                      5177(b)(3) (Rev. See
                                    5173(b)(1)(C))
2815(b)(1)(D)                      5177(b)(4) (Rev. See 5173(b)(3))
2815(c)-(e)                        5551(a), (b)(1), (c)
2816(a)                            5178 (Rev. See 5171(a), 5172)
2817(a)                            5179(a) (Rev. Omitted)
2817(b)                            5179(b) (Rev. Omitted)
2818(a)                            5105(a)
2818(b)                            5602 (Rev. See 5615(2), 5687)
2819                               5171 (Rev. See 5178(a)(1)(B),
                                    (b), (c)(2), 5505(b),
                                    5601(a)(6)), 5607 (Rev. See
                                    5505(i), 5601(a)(6))
2820(a)                            5173(b) (Rev. See 5178(a)(2)(B),
                                    5202(b)), 5192(b) (Rev. See
                                    5202(b)), 5193(a) (Rev. See
                                    5201(a), 5202(f), 5204(a),
                                    5205(b), 5206(a), (c), 5211)
2821                               5682
2822(a)                            5173(a) (Rev. See 5178(a)(1)(A),
                                    (2)(C)), 5618 (Rev. See 5687)
2823(a)                            5173(c) (Rev. See 5173(a)(2)(C))
2824                               Omitted
2825                               5215 (Rev. See 5201(c), 5312(a),
                                    (c), 5373(a), 5562)
2826(a)                            5196(a) (Rev. See 5203(a)), 5617
                                    (Rev. See 5687)
2827(a)                            5196(b) (Rev. See 5203(b)), 5616
                                    (Rev. See 5687)
2828(a)                            5196(c) (Rev. See 5203(c)), 5283
                                    (Rev. See 5203(c), (d)), 5615
                                    (Rev. See 5203(c), (e), 5687)
2829(a)                            5552 (See 5503, 5505(e))
2830(a)                            5196(d) (Rev. See 5203(d)), 5283
                                    (Rev. See 5203(c), (d))
2831                               5116(a) (Rev. See 5115), 5180(a),
                                    5274(a) (Rev. See 5180), 5681
2832                               5172 (Rev. See 5171(a), 5172,
                                    5173(a), 5178(a)(1)(A),
                                    5601(a)(2), (4))
2833(a)                            5606 (Rev. See 5601(a)(4), 5602,
                                    5615(3))
2834                               5216(a) (Rev. See 5222(a)(1),
                                    (2)(D), 5501, 5502(a), 5503,
                                    5504(a), (b), 5505(a), (c),
                                    5601(a)(7), (8), (9)(A)),
                                    5608(a), (b) (Rev. See
                                    5601(a)(7), (8), (9)(A), (12),
                                    5615(4))
2835                               Omitted
2836                               5195(a) (Rev. See 5201(c)), 5613
                                    (Rev. See 5687)
2837                               Omitted
2838                               5192(c) (Rev. See 5202(a), (b)),
                                    5612 (Rev. See 5687)
2839(a)                            5196(e) (Rev. See 5203(b), (c)),
                                    5619 (Rev. See 5687)
2840                               Omitted
2841(a)                            5197(a)(1)(A) (Rev. See 5207(a),
                                    (d))
2841(b)                            5197(a)(1)(B) (Rev. See 5207(a),
                                    (d))
2841(c)                            5620 (Rev. See 5603, 5615(5))
2842                               5611 (Rev. See 5603)
2843                               5610 (Rev. See 5603)
2844(a)                            5197(b) (Rev. See 5207(c))
2845                               Omitted
2846(a)                            5007(e)(1) (Rev. See 5004(b)(1),
                                    5006(a)(3))
2847(a)                            5007(e)(2) (Rev. Omitted)
2848                               Omitted
2849                               5191(a) (Rev. See 5221(a))
2850(a)                            5191(a) (Rev. See 5221(a)), 5650
                                    (Rev. See 5601(a)(14), 5615(3))
2851                               5682
2852                               5624 (Rev. See 5611)
2853(a)                            5623 (Rev. See 5609)
2854                               5649 (Rev. See 5614)
2855(a)                            5285(a) (Rev. See 5207(b))
2856                               5629 (Rev. See 5610(a)(10), (11))
2857(a)                            5114(a) (Rev. See 5114(a)(1),
                                    5146(a)), 5285(b) (Rev. See
                                    5207(c)), 5621 (Rev. See 5603)
2858                               5114(b)
2859                               5197(a)(2) (Rev. See 5207(a)),
                                    5621 (Rev. See 5603)
2860                               Omitted
2861(a)                            5282(b) (Rev. See 5202(a),
                                    5204(a), (c), 5205(d), 5206(c))
2862(a)                            5282(c) (Rev. See 5205(d))
2863(a)                            5115(a) (Rev. See 5205(d))
2865(a)                            5630 (Rev. See 5687)
2866                               5010(c) (Rev. See 5205(g)), 5636
                                    (Rev. See 5604(a)(2), (3), (7)-
                                   (9), (17), 7301)
2867                               5635 (Rev. See 5604(a)(17))
2868                               5637 (Rev. See 5604(a)(18))
2869                               5638 (Rev. See 5604(a)(19), 5613,
                                    7301, 7302)
2870                               5195(b) (Rev. See 5201(c)), 5614
                                    (Rev. See 5687, 7301)
2871                               5214(a) (Rev. See 5301(a)), 5641
                                    (Rev. See 5606, 5613, 7301,
                                    7302, 7321-7323)
2872                               5231 (Rev. See 5171(a), 5172,
                                    5173(a), 5178(a)(1)(A), (B),
                                    (3)(A), (B)), 5241(b) (Rev. See
                                    5202(a), (c), (d))
2873                               5231 (Rev. See 5171(a), 5172,
                                    5173(a), 5178(a)(1)(A), (B),
                                    (3)(A), (B)), 5241(a) (Rev. See
                                    5201(a), 5202(a), (c))
2874(a)                            5252 (Rev. See 5236)
2875                               5231 (Rev. See 5171(a), 5172,
                                    5173(a), 5178(a)(1)(A), (B),
                                    (3)(A), (B)), 5246(a) (Rev. See
                                    5212)
2876                               5631 (Rev. See 5601(a)(12),
                                    5615(6), 5687)
2877(a)                            5192(d) (Rev. See 7803; T. 5 Sec.
                                    301)
2878(a)                            5193(a) (Rev. See 5201(a),
                                    5202(f), 5204(a), 5205(b),
                                    5206(a), (c), 5211)
2878(b)                            5009(c), 5193(b) (Rev. See
                                    5206(a), 5214(a)(4))
2878(c)                            5193(c) (Rev. See 5206(b))
2878(d)                            5193(d) (Rev. See 5204(c))
2879(a)                            5242(a) (Rev. See 5211, 5231(a))
2879(b)                            5006(a) (Rev. See 5006(a)(1),
                                    (2), 5008(c))
2879(c)                            5232(a) (Rev. See 5005(c)(1),
                                    5006(a)(2), 5173(a), (c)(1))
2879(d)                            5232(a), (c) (Rev. See
                                    5005(c)(1), 5006(a)(2), 5173(a),
                                    (c)(1), 5176(a), (b))
2880(a)                            5006(b)
2881(a)                            5245 (Rev. See 5204(a))
2882(a)                            5244 (Rev. See 5213)
2883(a)                            5194(a) (Rev. See 5211(a), 5212,
                                    5213)
2883(b)                            5194(d) (Rev. See 5214(a))
2883(c)                            5194(c) (Rev. See 5241)
2883(d)                            5194(e)(1) (Rev. See 5212, 5213)
2883(e)                            5025(d), 5194(f) (Rev. See
                                    5005(c)(1), 5212, 5223(a), (d))
2883(f)                            5194(g) (Rev. See 5201(a),
                                    5204(a), 5212)
2883(g)                            5194(h) (Rev. Omitted)
2884(a)                            5250(a) (Rev. See 5205(b))
2885(a)                            5247(a) (Rev. See 5175(a),
                                    5206(a), 5214(a)(4))
2885(b)                            5009(b) (Rev. See 5205(i)(4)),
                                    5247(b)
2885(d)                            5648 (Rev. See 5608)
2886(a)                            5247(c)
2887                               5012(a) (Rev. See 5009)
2888(a)                            5247(d) (Rev. See 5206(a))
2889, 2890                         Omitted
2891(a)                            5522(a) (Rev. See 5214(a))
2891(b)                            5011(a) (Rev. See 5008(a))
2900                               5006(a) (Rev. See 5006(a)(1),
                                    (2), 5008(c))
2901(a)(1)                         5011(a)(1)(A) (Rev. See
                                    5008(a)(1)(A))
2901(a)(2)                         5011(a)(1)(B) (Rev. See
                                    5008(a)(1)(B)), 5011(b) (Rev.
                                    See 5008(b)(1))
2901(b)                            5011(a)(1)(B), (2) (Rev. See
                                    5008(a)(1)(B), (2))
2901(c)                            5011(a)(3) (Rev. See 5008(a)(3),
                                    (4))
2901(d)                            5011(a)(4) (Rev. See 5008(a)(4))
2903(a)                            5243(a) (Rev. See 5171, 5172,
                                    5178(a)(3), (4)(A), 5233(a), (b))
2903(b)                            5008(a)(1) (Rev. See 5205(a)(1),
                                    (3))
2903(c)                            5008(a)(2) (Rev. See 5205(a)(3))
2903(d)                            5008(a)(3)
2903(e)                            5008(a)(4)
2903(f)                            5243(d) (Rev. See 5206(c))
2903(g)                            5243(c) (Rev. See 5233(c))
2904(a)                            5243(a), (b) (Rev. See 5171,
                                    5172, 5178(a)(3), (4)(A),
                                    5202(g), 5233(a), (b))
2905                               5243(e) (Rev. See 5175, 5206(c),
                                    5214(a)(4))
2908                               5643 (Rev. See 5601(a)(12),
                                    5604(a)(11), (12), (16),
                                    5615(6), 5687)
2909                               5644 (Rev. See 5604(a)(4), (5),
                                    (10))
2910(a)                            5243(b) (Rev. See 5202(g),
                                    5233(b))
2911                               5243(f) (Rev. See T. 27 Sec. 121)
2912, 2913                         5632 (Rev. See 5601(a)(12),
                                    5615(6))
2914(a)                            5633 (Rev. See 7214)
2915(a)                            5241(c) (Rev. See 7803; T. 5 Sec.
                                    301)
2916(a)                            5194(b)
3030(a)                            5001(a)(9) (Rev. See 5001(a)(8))
3030(a)(1)                         5001(a)(5), (9) (Rev. See
                                    5001(a)(4), (8)), 5041(a),
                                    5041(b), 5042(a)(2), 5362,
                                    5368(b)
3030(a)(2)                         5022, 5041(b)(4)
3030(b)                            5043(b)
3031(a)                            5354, 5362, 5373(b)(1),
                                    5373(b)(3), 5391
3032(a)                            5373(a), 5382(b)(2)
3033(a)                            5373(b)(1)
3034(a), 3035                      5366
3036                               5025(f) (Rev. See 5025(g)),
                                    5373(a), 5381, 5382(a), (b)(1),
                                    (2), 5383(a), (b)(3), (4), 5392
3037(a)                            5362, 5373(b)(4)
3038(a)                            5362
3039(a)                            5370(a)(1)
3040(a)                            5351, 5354, 5356, 5368(a), (b),
                                    5369
3041(a)                            5043(b), 5368(a)
3042(a)                            5192(a) (Rev. See 5202(a)), 5366
3043(a)                            5661(a) (See Chapter 68), (b),
                                    5385(b)
3044                               5381, 5382, 5383, 5392
3045                               5381, 5382, 5384, 5392
3070(a)                            5331(a) (Rev. See 5171(a), 5172,
                                    5173(a), (c), 5178(a)(5),
                                    5202(e), 5207(a), (c), (d),
                                    5214(a), 5241, 5242, 5273(b)(1),
                                    (2), (d), 5275)
3070(b)                            5331(b), (c) (Rev. See 5214(a),
                                    5273(a), (b)(1), (2), (d))
3072                               5647 (Rev. See 5273(b)(1), (2),
                                    (d), 5601(a)(12), 5607, 5615(6))
3073(a)                            5332 (Rev. See 5273(c))
3074(a)                            5333 (Rev. See 5243)
3100(a)                            5301 (See 5171(a), (b)(1), 5172,
                                    5173(a), (b))
3101(a)                            5302 (Rev. See 5171(a), (b)(1),
                                    5172, 5173(a), (c),
                                    5178(a)(3)(A), (B), 5201(a),
                                    5206(a))
3102                               5303 (Rev. See 5171(a), (b)(1),
                                    5172, 5173(a), (c), 5178(a)(5),
                                    5241, 5242, 5273(b)(1), (2), (d))
3103                               5306 (Rev. See 5025(d), (e)(1),
                                    5103, 5113(a), 5173(c), 5201(a),
                                    (c), 5204(c), 5243(a)(1)(A),
                                    5306), 5312(c)
3104(a)                            5309 (Rev. See 5222(b)), 5412
                                    (Rev. See 5222(b), 5412)
3105(a)                            5305 (Rev. See 5171, 5172,
                                    5173(a), 5178(a)(1)(A), (5),
                                    5201(a), (b), 5207(a), (c), (d),
                                    5211, 5223(a), 5235, 5273(b)(1),
                                    (2), (d), 5275, 5312(b))
3106(a)                            5307 (Rev. See 5178(a)(2)(A),
                                    5201(a))
3107                               5308 (Rev. See 5212, 5223(a))
3108(a)                            5310(a) (Rev. See 5214(a), 5241,
                                    5242, 5273(b)(1), (2), (d))
3108(b)                            5310(b) (Rev. See 5214(a), 5313)
3108(c)                            5310(c) (Rev. See 5214(a))
3108(d)                            5310(d) (Rev. See 5272(b))
3109                               5310(a) (Rev. See 5214(a), 5241,
                                    5242, 5273(b)(1), (2), (d))
3110                               5502 (Rev. Omitted)
3111                               5001(a)(6)
3112(a)                            5004(b) (Rev. See 5004(a)(1),
                                    (b)(1)), 5005(c) (Rev. See
                                    5005(a), (b)(1), (c)(1))
3112(b)                            5007(d) (Rev. See 5007(a)(1)),
                                    5689
3113(a)                            5011(c)
3114(a)                            5304(a) (Rev. See 5171(b)(1),
                                    5271(a), (b), (c), (e)(1), (f),
                                    5272(a))
3114(b)                            5304(b) (Rev. See 5271(e))
3114(c)                            5304(c) (Rev. See 5271(e))
3114(d)                            5304(d)
3115(a)                            5686(a) (Rev. See 5687)
3116                               5686(b) (Rev. See 5505(i),
                                    5686(a)), 7302
3117(a)                            5314 (Rev. See 5557)
3118                               5688(d)
3119                               5315
3120                               5316
3121(a), (c)                       5313(a), (b) (Rev. See 5275)
3121(d)                            5317(b) (Rev. See 5274)
3122                               5317(a)
3123                               5318 (Rev. See 5314(a)(2))
3124(a)                            5119 (Rev. See 5002(a))
3125(a)                            5001(a)(8) (Rev. See 5001(a)(9)),
                                    5007(d) (Rev. See 5007(a)(1)),
                                    5311 (Rev. See 5232)
3125(b)                            5310(b) (Rev. See 5214(a), 5313)
3126                               Omitted
3150(a)                            5051(a)
3150(b)(1)                         5054 (Rev. See 5054(a)(1))
3150(b)(2)                         5055 (Rev. See 5054(a)(1), (2),
                                    (c), (d))
3150(b)(3)                         5689
3150(c)                            5051(b)
3152                               Omitted
3153(b)                            5053(a), 5401(b)
3153(c)                            5053(b)
3155(a), (b)                       5401(a), (b)
3155(c)                            5415(a)
3155(f)                            5412, 5413, 5675
3156                               Omitted
3157(a)                            5055 (Rev. See 5054(a)(1), (2),
                                    (c), (d))
3158                               5402(a), 5411
3159(a)-(c)                        5671, 5672, 5673, 5674
3159(e)-(i)                        5676(1)-(5)
3159(j)                            5674
3160                               5052(b)
3170                               Omitted
3171(a)                            5367, 5555(a) (Rev. See 5207(b)-
                                   (d))
3172(a)                            5061(b)
3173(a)                            5683
3173(b)(1)-(3)                     5684 (Rev. See 5687 and Subtitle
                                    F)
3173(b)(4)                         5690
3173(c)                            5685
3173(d)                            5688(c)
3174                               5064 (Rev. See 5065)
3175                               5557 (Rev. See 5560)
3176(a)                            5556 (Rev. See 5505(h))
3177(a)                            5521(a)
3177(b)                            5521(c)(1), (2)
3177(c)                            5521(b)
3177(d)(1), (2)                    5521(d)(1), (2)
3178                               5523
3179(a), (b)                       5062(a), (b)
3180                               Omitted
3182(a)                            5511
3182(b)                            5001(a)(7)
3183(a)                            5217(a) (Rev. See 5005(c)(1),
                                    (2), 5025(d), (e)(2), 5212,
                                    5223(a), 5234(b))
3183(b)                            5217(b) (Rev. See 5561)
3183(c)                            5217(c) (Rev. Omitted)
3190-3195                          Omitted
3206                               4821
3207                               7235(d), 7264
3208                               4822, 4826
3210                               4841
3211                               7266(a)
3212                               4842
3220                               4721, 6001, 6151(a)
3221                               4722
3222                               4772
3223                               Omitted
3224                               4724
3225                               7237(a)
3226                               4775
3227                               4725
3228                               4731, 7343, 7701(a)
3230                               4751, 4752, 6151(a)
3231                               4753
3232                               4772
3233                               4754, 6001, 6065(a), 6071,
                                    6081(a), 6091(a)
3234                               4755
3235                               7237(a)
3236                               4775
3237                               4756
3238                               4761, 7701(a)
3239                               Omitted
3250(a)(1)                         5111(a)(1) (Rev. See 5111(a))
3250(a)(3)                         5111(a)(2) (Rev. See 5112(b))
3250(a)(4)                         5113(a)
3250(b)(1)                         5121(a)(1) (Rev. See 5121(a))
3250(b)(2)                         5122(c) (Rev. See 5121(a)(2))
3250(b)(4)                         5121(a)(2) (Rev. See 5122(a), (b))
3250(c)(1)                         5091
3250(d)(1)                         5111(b)(1) (Rev. See 5111(b))
3250(d)(2)                         5111(b)(2) (Rev. See 5112(c))
3250(d)(3)                         5091, 5113(b) (Rev. See 5113(a))
3250(e)(1)                         5121(b)(1) (Rev. See 5122(b))
3250(e)(2)                         5121(b)(2) (Rev. See 5122(b))
3250(e)(3)                         5121(c) (Rev. See 5121(c),
                                    5122(c))
3250(e)(4)                         5123(a) (Rev. See 5113(a))
3250(f)(1)                         5081
3250(g)                            5113(c) (Rev. See 5113(a))
3250(h)                            5025(g) (Rev. See 5025(h))
3250(i)                            5025(h) (Rev. See 5025(i))
3250(j)(1)                         5101
3250(j)(3)                         5106 (Rev. See 5106(b))
3250(l)(1), (2)                    5131(a), (b)
3250(l)(3)-(5)                     5132-5134
3251(a)                            5113(d)(1) (Rev. See 5113(c)(1))
3251(b)                            5113(d)(2) (Rev. See 5113(c)(2))
3251(c)                            5123(c) (Rev. See 5113(e))
3252(a)                            5124(a)
3252(b)                            5124(b) (Rev. See 5146(a))
3252(c)                            5124(c) (Rev. See 5146(a))
3252(d)                            5692 (Rev. See 5603)
3253                               5691 (Rev. See 5607, 5613, 5615,
                                    5661(a), 5671, 5673, 5676(4),
                                    5683, 7301, 7301(a), 7302)
3254(b)                            5112(a) (Rev. See 5111(a),
                                    5112(b))
3254(c)(1)                         5122(a) (Rev. See 5121(a)(1),
                                    5122(a))
3254(c)(2)                         5111 (Rev. See 5111(a), (b),
                                    5112(b), (c))
3254(d)                            5052(a), 5092, 5402(a)
3254(e)                            5112(b) (Rev. See 5112(c))
3254(f)                            5122(b)
3254(g)                            5025(c), 5082, 5387(c)
3254(h)                            5102
3255(a)                            5123(b)(1)
3255(b)                            5123(b)(2) (Rev. See
                                    5123(b)(2)(A))
3255(c)                            5123(b)(3) (Rev. See 5113(d)(1),
                                    (2))
3260                               5801(a)
3261(a)                            5802
3261(b)                            5841
3262                               5803
3263(a)                            5854(a)
3263(b)                            5854(a), (b)
3267                               4461, 4462, 4463
3268                               4471, 4472, 4473
3270(a)                            5141, 7011(a)
3271                               4901
3271(a)                            5142(a)
3271(b)                            5142(b), 6151(a)
3271(c)(1)                         5104, 5142(c)
3272(a)                            5143(a) (Rev. See Subtitle F),
                                    6011(a), 6065(a), 6071, 6081(a),
                                    6091(b), 6151(a)
3273(a)                            5145 (Rev. See 5144), 6801(a)
3273(b)                            5146 (Rev. See 6806(a), 7273(a)),
                                    6806(a)
3274                               5693 (Rev. See 5692), 7273(a)
3275                               5147 (Rev. See 6107), 6107
3276                               4906, 5148 (Rev. See 5145)
3277                               4902, 5144(a) (Rev. See 5143(a))
3278                               4903, 5144(c) (Rev. See 5113(a),
                                    5143(c)(1)-(3))
3279                               4904, 5144(b) (Rev. See 5143(b))
3280(a)                            4905, 5144 (Rev. See 5113(a)
                                    5143), 7011(b)
3281                               6302(b)
3282                               5149 (Rev. See 5147), 6302(b)
3283                               4907, 5144(e) (Rev. See 5143(e))
3285                               4401, 4402, 4404, 4421
3286                               6419
3287                               4403
3290                               4411
3291                               4412, 6091(b)
3292                               4413, 4903, 4907, 6107
3293                               6806(c)
3294                               7262, 7273(b)
3297                               4422
3298                               4423
3300(a)                            6801(a)
3300(b)                            7208
3300(c)                            6808
3301(a)                            6801(b), 6804
3301(b)                            6808
3303                               Omitted
3304(a)-(d)                        6805(a)-(d)
3304(e), 3305                      Omitted
3310                               6331(a)
3310(a)                            6011(a), 6071, 6601(c)(4), 6659
3310(b)                            6011(a), 6601(c)(4), 6659
3310(c)                            6601(a), (f)(1), 6659
3310(d)                            6155(a), 6601(f)(1), 6659
3310(e)                            6659
3310(f)(1)                         6011(a), 6071, 6081(a)
3310(f)(2)                         5703(c), 6302(c)
3311                               6155(a), 6201(a)(2)(A),
                                    6601(c)(4), 6659
3312(a)                            6501(a)
3312(b)                            6501(c)(1), (3)
3312(c)                            6501(c)(2)
3312(d)                            6502(a)
3313                               5705(a), 6511(a), (b)(1), (2)
3314                               Omitted
3320(a)                            7268
3320(b)                            Omitted
3321                               7206(4)
3321(b)                            7301
3321(c)                            Omitted
3322                               7301(d)
3323(a)(1), (2)                    7271(4)
3323(a)(3)                         7208(5)
3323(b)                            7303(7)
3324(a)-(c)                        7341(a)-(c)
3325                               7211
3326                               7304
3330                               6065(a)
3331                               5704(b), 7510
3332-3335                          Omitted
3350(a), (b)                       7652(b)(1), (2)
3351(a)                            7653(a)(2)
3351(b), (c)                       7653(b), (c)
3360(a)                            7652(a)(1)
3360(b)                            7101, 7652(a)(2), 7803(c)
3360(c)                            7652(a)(3)
3361(a)                            7653(a)(1)
3361(b), (c)                       7653(b), (c)
3400(a), (c)                       4071, 4072, 4073
3400(b), 3401                      Omitted
3403                               4061, 4062, 4063
3403(e)                            6416(c)
3404                               4141, 4142, 4143, 4151, 4152
3405                               4111, 4112, 4113
3406(a)(1)                         4161
3406(a)(2)                         Omitted
3406(a)(3)                         4121
3406(a)(4)                         4171, 4172, 4173
3406(a)(5)                         Omitted
3406(a)(6)                         4191, 4192
3406(a)(7)-(9)                     Omitted
3406(a)(10)                        4131
3406(b)                            4221
3406(c)                            Omitted
3407                               4181, 4182, 4224, 5831
3408                               4201, 4221
3408(b)                            6416(d)
3409(a)                            4211
3409(b)                            Omitted
3412(a)-(f)                        4081, 4082, 4083, 4101, 4102,
                                    7101, 7232
3412(g)                            6412(b)
3413                               4091, 4092, 4093, 7101
3414, 3415, 3416                   Omitted
3420                               4521, 4531, 4541, 4551
3422                               4521
3423                               4531, 4532
3424                               4551, 4552, 4553
3425                               4541, 4542
3430                               4601
3431                               Omitted
3440                               4217
3441                               4216
3442                               4220, 4224
3443                               6416, 6611
3444, 3445, 3446                   4218, 4219, 4223
3447                               Omitted
3448(a)                            6011(a), 6065(a), 6071, 6081(a),
                                    6091(b), 6151(a)
3448(b)                            6151(a), 6601(a), (f)(1)
3449, 3450                         Omitted
3451                               4222
3453                               Omitted
3460                               4281, 4282, 4283
3461                               6011(a), 6065(a), 6071, 6081,
                                    6091(b), 6151(a)
3462                               Omitted
3465                               4251, 4252, 4253, 4254
3466                               4253, 4292
3467                               4291, 6011(a), 6065(a), 6071,
                                    6081(a), 6091(b), 6151(a),
                                    6161(a)
3468                               Omitted
3469(a), (b), (c)                  4261, 4262
3469(d)                            4291, 6011(a), 6065(a), 6071,
                                    6091(b), 6151(a)
3469(e)                            6081(a), 6161(a)
3469(f)                            4262, 4292
3470                               6151(a), 6601(a), (f)
3471                               6415, 6416(f)
3472-3474                          Omitted
3475(a)                            4271, 4272
3475(b)                            4272, 4292
3475(c)                            4271, 4291, 6011(a), 6065(a),
                                    6071, 6091(b), 6151(a)
3475(d)                            6081(a), 6161(a)
3475(e)                            4273, 7272
3480                               4331, 4361
3481                               4331, 4332, 4341, 4342, 4343,
                                    4344, 4351-4353
3482                               4361, 4362
3483                               4382
3490                               4501, 4503
3491                               4501, 6011(a), 6071, 6091(b),
                                    6151(a)
3492                               4502
3493(a)                            6418(b)
3493(b)                            6511(e)(2)
3494(b)                            6511(e)(1)
3495                               6601(a), (f)
3496-3498                          Omitted
3500, 3501                         4501, 4504
3506                               7240
3507                               4502, 7701(a)
3508                               4501, 6412(d)
3600                               7601(a)
3601(a)(1), (2)                    7606(a), (b)
3601(b)                            7342
3601(c)                            7212(a), (b)
3602                               Omitted
3603                               6001
3604(a)                            6046(a), 6071, 6091(a)
3604(b)                            6046(b), (c), 6065(a)
3604(c)                            7201, 7203
3611(a)(1)                         6011(a), 6065(a), 6081(a),
                                    6091(a), (b)(1), (2)
3611(a)(2)                         6020(a), 6065(a)
3611(b)                            6071
3611(c)                            6065(a), 6071, 6091(a), (b)(1),
                                    (2)
3612(a), (c)                       6020(b)
3612(d)(1)                         6651(a)
3612(d)(2)                         6653(b)
3612(e)                            Omitted
3612(f)                            6201(a)(1)
3613                               6021
3614                               7602, 7605(a)
3615                               7605(a)
3615(a)-(c)                        7602
3615(d)                            7603
3615(e)                            7604(b)
3616(a)                            7207
3616(b)                            7210
3616(c), 3617                      Omitted
3630                               6101
3631                               7605(b)
3632(a)                            7622(a)
3632(a)(1)                         7602
3632(b)                            7622(b)
3633                               7402(b)
3633(a)                            7604(a)
3633(b)                            Omitted
3634                               6081(a)
3640                               6201(a)
3641                               6203
3642                               6204
3643                               Omitted
3644                               6202
3645, 3646                         Omitted
3647                               6201(a)
3650                               7621
3651(a)(1)                         6301
3651(a)(2), (b)                    Omitted
3652                               6302(a)
3653(a), (b)                       7421(a), (b)
3654                               Omitted
3655(a)                            6303(a), 6659
3655(b)                            6601(a), (f)(1), 6659
3656(a)(1)                         6311(a)
3656(a)(2)(A), (B)                 6311(b)(1), (2)
3656(b)(1)                         6311(a)
3656(b)(2)                         6311(b)(1)
3657                               6312(a)
3658                               6313
3659(a)                            6314(a)
3659(b)                            Omitted
3660                               6331(a)
3660(a)                            6155(a), 6862
3660(b)                            6863(a), 7101
3661                               7501
3662, 3663                         Omitted
3670                               6321
3671                               6322
3672                               7207
3672(a), (b)                       6323(a), (d)
3673(a), (b)                       6325(a)(1), (2)
3674(a), (b)                       6325(b)(1), (2)
3675                               6325(c)
3676                               7102
3677                               Omitted
3678                               7403
3679(a)                            7424(a)
3679(b)                            Omitted
3679(c), (d)                       7424(b), (c)
3680                               Omitted
3690                               6331(a), (b)
3691                               6334
3692                               6331(a), (b), 6334(c)
3693                               6335(e)(2)(E)
3693(a)-(c)                        6335(a), (b), (d)
3693(d)                            6335(e)(2)(F)
3694                               6342(a)
3695(a)                            6335(e)(1), (2)(A)
3695(b)                            6335(e)(2), 7505(a)
3695(c)                            7505(b)
3696                               6337(a)
3697(a)-(d)                        6339(a)(1)-(4)
3698                               Omitted
3700                               6331(a), (b)
3701                               6335(e)(2)(E)
3701(a)-(c)                        6335(a), (b), (d)
3701(d)                            6335(e)(1), (2)(A), (B)
3701(e)                            6335(e)(1)
3701(f)                            6335(e)(2)(D), (F), (3)
3702(a)                            6337(a)
3702(b)(1), (2)                    6337(b)(1), (2)
3702(c)                            6337(c)
3703(a)                            6338(c)
3703(b)                            6338(a)
3704(a)                            6338(c)
3704(b)                            6338(b)
3704(c)(1), (2)                    6339(b)(1), (2)
3705                               Omitted
3706(a), (b)                       6340(a)
3706(c)-(e)                        Omitted
3706(f)                            6340(b)
3707                               Omitted
3710(a), (b)                       6332(a), (b)
3710(c)                            6332(c), 7343
3711                               6333
3712                               6335(c), 6342(b)
3713, 3714(a)                      Omitted
3714(b)                            6502(b)
3715                               6331(c)
3716                               6341
3717                               Omitted
3720(a)(1)-(3)                     7301(a)-(c)
3720(b)                            7321
3720(c)                            Omitted
3721, 3722                         7322, 7324
3722(a), (b)                       7324(1), (2)
3722(c)                            7101, 7324(3)
3722(d)                            7324(4)
3723(a)-(c)                        7323(a)-(c)
3723(d)                            Omitted
3724                               7101, 7325
3725                               6807
3726                               7327
3727                               Omitted
3740                               7401
3742, 3743, 3745                   Omitted
3746(a)                            7405(a)
3746(b)                            6532(b), 7405(b)
3746(c)                            Omitted
3746(d)                            6602
3747                               7406
3748                               6531
3760, 3761                         7121, 7122
3762                               7206(5)
3770(a)(1)                         6402(a), 6404(a)
3770(a)(2)                         6401(a)
3770(a)(3)                         6407
3770(a)(4)                         6402(a)
3770(a)(5)                         6402(a), 6404(a)
3770(b)                            7423
3770(b)(1), (2)                    7423(1), (2)
3770(c)                            6401(c)
3771(a)                            6611(a)
3771(b)(1)                         6611(b)(1)
3771(b)(2)                         6611(b)(2), (e)
3771(c)                            6611(c)
3771(d)                            Omitted
3771(e)                            6611(f)
3771(f), (g)                       Omitted
3772(a)(1)                         7422(a)
3772(a)(2), (3)                    6532(a)(1), (4)
3772(b)                            7422(b)
3772(c)                            Omitted
3772(d), (e)                       7422(c), (d)
3773                               Omitted
3774                               6514(a)
3774(b)                            6532(a)(2)
3775                               6514(b)
3777(a)-(c)                        6405(a)-(c)
3778                               Omitted
3779(a)                            6091(a), 6164(a)
3779(b)                            6065(a), 6071, 6081(a), 6164(b)
3779(c)-(g)                        6164(c)-(g)
3779(h)                            6155(a), 6164(h)
3779(i)                            6601(a), (e), (f)(1)
3780(a)                            6065(a), (b), 6071, 6091(a),
                                    6411(a)
3780(b)                            6411(b)
3780(c)                            6213(b)(2)
3781                               6164(i), 6411(c)
3790                               6406, 6611(g)
3791(a)                            6071, 6081(a), 6091(a), (b)(1),
                                    (2), 7805(a)
3791(b)                            7805(b)
3792                               7623
3793                               7206(3)
3793(a)(2)                         7303(8)
3793(b)                            7206(2), 7207
3793(b)(2)                         7343
3794                               6601(a)
3795(a)-(d)                        7506(a)-(d)
3797(a)(1)-(11)                    7701(a)(1)-(11)
3797(a)(12)                        7701(a)(13)
3797(a)(13)                        Omitted
3797(a)(14)-(20)                   1465, 7701(a)(14)-(20)
3797(b), (c)                       7701(b), (c)
3798                               7507
3799                               76
3800                               7402(a)
3801                               1311-1314
3802                               7511
3803                               7852(a)
3804(a)                            7508(a)
3804(b), (c)                       Omitted
3804(d)                            7508(b)
3804(e)                            Omitted
3804(f)                            7508(a)
3805                               6072(e)
3806                               1481
3808                               Omitted
3809(a)                            7206(1)
3809(b)                            6061, 6064
3809(c)                            6065(a)
3810                               Omitted
3811                               7651
3812                               6521
3813, 3814                         503, 504
3900                               7802
3901(a)                            6801(a), 7805(c)
3901(b)                            7803(b)(2)
3905, 3906, 3910, 3911, 3915, 3916 Omitted
3920, 3921                         7803(a)
3930(a)                            7801(b)
3930(b)                            Omitted
3931, 3932                         7801(b), (c)
3940-3942                          Omitted
3943                               7101, 7803(c)
3944, 3950-3955, 3960-3967         Omitted
3970                               7808
3971(a), (b)                       7809(a), (b)
3971(b)(1)-(3)                     7809(b)(1)-(3)
3975-3978                          7803(d)
3990, 3991                         Omitted
3992                               7101, 7402(d), 7803(c)
3993, 3994                         Omitted
3995(c)                            7402(d)
3996, 3997                         Omitted
4000                               7803(a)
4001-4003                          Omitted
4010                               7101, 7803(c)
4011, 4012                         Omitted
4013(a)                            5241
4013(b)-(d)                        Omitted
4014-4022, 4030-4033               Omitted
4040                               7803(b)(1)
4041(a)                            7803(a)
4041(b)                            Omitted
4042                               7402(c)
4043-4046                          Omitted
4047(a)(1)                         7213(b)
4047(b)                            7214(b)
4047(c), (d)                       Omitted
4047(e)                            7214(a)
4048                               7344
5000-5004                          8001-8005
5010-5012                          8021-8023
                 -------------------------------

                              Table II
---------------------------------------------------------------------
1986 Code section number           1939 Code section number
---------------------------------------------------------------------
1                                  11, 12(b)(3), (c), (f)
2                                  12(d)
3                                  400
4                                  23(aa)(4), 401, 402, 404
5
11                                 13, 15, 104(b), 261
12
21                                 108
31                                 35, 322(a)(4)
32                                 32
33                                 31
34
35                                 25
36                                 23(aa)(2)
37
38
61                                 22(a)
62                                 22(n)
63                                 21
71                                 22(k)
72                                 22(b)(2)
73                                 22(m)
74
75                                 22(o)
76                                 22(j), 3799
77                                 123
101                                22(b)(1)
102                                22(b)(3)
103                                22(b)(4)
104                                22(b)(5)
105
106
107                                22(b)(6)
108                                22(b)(9), (10)
109                                22(b)(11)
110
111                                22(b)(12)
112                                22(b)(13)
113                                22(b)(14)
114                                22(b)(16)
115                                22(b)(8), 116(d), (e)
116
117
118
119
120
121                                22(b)(17), 116(i)
141                                23(aa)(1)
142                                23(aa)(4), (5), 213(d)
143                                23(aa)(6)
144                                23(aa)(3), (7)
145
151                                25(b)(1)
152                                25(b)(3)
153                                25(b)(2)
154
161                                23
162                                23(a)(1)
163                                23(b)
164                                23(c), (d)
165                                23(e), (f), (g)(1), (2), (3),
                                    (4), (h), (i), (k)(2)
166                                23(k)
167                                23(l), 23(n), 114(a)
168                                23(t), 124A
169                                23(t), 124B
170                                23(o), (q), 120
171                                23(v), 125
172                                23(s), 122
173                                23(bb)
174
175
211                                23
212                                23(a)(2)
213                                23(x)
214
215                                23(u)
216                                23(z)
217
241                                26
242                                26(a)
243                                26(b)(1)
244                                26(b)(2)
245                                26(b)(3)
246                                26(b)
247                                26(h)
248
261                                24(a)
262                                24(a)(1)
263                                23(a)(1)(C), 24(a)(2), (3)
264                                24(a)(4), (6)
265                                23(b), 24(a)(5)
266                                24(a)(7)
267                                24(b), (c)
268                                24(f)
269                                129
270                                130
271                                23(k)(6)
272
273                                24(d)
301                                22(e), 115(a), (b), (d), (e), (j)
302                                115(c), (g)(1), (i)
303                                115(g)(3)
304                                115(g)(2)
305                                115(f)
306
307                                113(a)(19)
311
312                                115(c), (h), (l), (m), 394(d)
316                                115(a), (b)
317
318
331                                115(c)
332                                112(b)(6)
333                                112(b)(7)
334                                113(a)(15), (18)
336
337
338
341                                117(m)
342                                115(c)
346                                115(i)
351                                112(b)(5), (c), (e)
354                                112(b)(3)
355                                112(b)(3), (11)
356                                112(c), (e)
357                                112(k)
358                                113(a)(6), (23)
361                                112(b)(4), (d), (e)
362                                113(a)(7), (8)
363
367                                112(i)
368                                112(g)(1), (2), (h)
371                                112(b)(10), (c), (d), (e), (k),
                                    (l)
372                                113(a)(22)
373                                112(b)(9), 113(a)(20), (21)
381
382
391
392
393
394
395
401                                165(a)
402                                165(b), (c), (d)
403                                22(b)(2)(B)
404                                23(p)
421                                130A
441                                41, 48(a), (b)
442                                46
443                                47(a), (c), (e), (g); 146(a)
446                                41
451                                42(a)
452
453                                44
454                                42(b), (c), (d)
461                                43
462
471                                22(c)
472                                22(d)(1)-(5)
481
482                                45
501                                101 except (12) and last par.;
                                    165(a), 421
502                                Last par. 101
503                                3813
504                                3814
511                                421
512                                421(c), (d); 422
513                                422(b)
514                                423
515                                424
521                                101(12)(A)
522                                101(12)(B)
526                                116(g)
531                                102(a)
532                                102(a)
533                                102(b), (c)
534
535                                26(d), 27(b)(2), 102(d)
536                                102(f)
537
541                                500
542                                501
543                                502, 507(b)
544                                503
545                                26(c), (d); 504, 505
546                                505(e)
547                                506
551                                337
552                                331
553                                332
554                                333
555                                334
556                                26(c), 335, 336
557                                336(d)
561                                26(f), 27(a)
562                                26(f), 27(b)-(i)
563                                504(c)
564                                26(f), 27(c)-(i)
565                                26(g), 28
581                                104(a)
582                                23(k)(2), 117(i)
583                                121
584                                169, second sentence of 170
591                                23(r)
592                                23(dd)
593                                23(k)
594                                110
601                                26(d)
611                                23(m)
612                                114(b)(1)
613                                114(b)(3), (4)
614
615                                23(ff)
616                                23(cc)
621                                22(b)(15)
631                                117(k)
632                                105
641                                161
642                                162(a), (e), (f); 163, 168, 170,
                                    172
643                                162(d)
651                                162(b)
652                                162(b), 164
661                                162(b), (c)
662                                162(b), (c), 164
663                                162(d)
665
666
667
668
671
672
673
674
675
676                                166
677                                167
678
681                                162(g)
682                                171
683
691                                126
692                                154
701                                181
702                                182, 183, 184, 186, 189
703                                183, 189
704                                191, 3797(a)(2)
705
706                                188
707
708
721
722
723                                113(a)(13)
731
732                                113(a)(13)
733
734
735
736
741
742
743
751
752
753
754
755
761                                3797(a)(2)
771
801                                201(b)
802                                201(a)(1)
803                                201(c)(1)-(7), (d), (e)
804                                202(b)
805                                203A(b), (c), (d)
806                                202(c)
807                                201(a)(2), (3)
821                                207(a)
822                                207(a)(5), (b)(1), (4), (c), (d),
                                    (e), (f)
823                                207(b)(2), (3)
831                                204(a)
832                                204(a)(2), (b)-(f)
841                                205
842                                206
851                                361
852                                362(a), (b)(1)-(7)
853
854
855                                362(b)(8)
861                                119(a), (b), (e)
862                                119(c), (d), (e)
863                                119(e)
864                                119(f)
871                                211(a), (b), (c)
872                                212
873                                213, 214
874                                215, 216
875                                219
876                                220
877                                221
881                                231(a)
882                                231(b), (c); 232(a), (b); 233,
                                    234, 235(a)
883                                231(d)
884                                236(b), 237, 238
891                                103
892                                116(c)
893                                116(h)
894                                22(b)(7)
901                                131(a), (g)
902                                131(f)(1), (2)
903                                131(h)
904                                131(b)(1)
905                                131(c), (d), (e)
911                                116(a)
912                                116(j), (k)
921                                109
922                                26(i)
931                                251
932                                252
933                                116(l)
941                                262
942                                263
943                                116(f), 265
1001                               111
1002                               112(a)
1011                               113(b), except (1)-(4)
1012                               113(a)
1013                               113(a)(1)
1014                               113(a)(5)
1015                               113(a)(2), (3), (4)
1016                               113(b)(1), (2)
1017                               113(b)(3)
1018                               113(b)(4)
1019                               113(c)
1020                               113(d)
1021
1022                               113(e)
1031                               112(b)(1), (c)(1), (e), 113(a)(6)
1032
1033                               112(f), 113(a)(9)
1034                               112(n)
1035
1036                               112(b)(2)
1051                               113(a)(11)
1052                               113(a)(12), (16)
1053                               113(a)(14)
1054
1071                               112(m)
1081                               112(b)(8), 371
1082                               372, 113(a)(17)
1083                               373
1091                               118, 113(a)(10)
1201                               117(c)
1202                               23(ee), 117(b)
1211                               117(d)
1212                               117(e)
1221                               117(a)(1)
1222                               117(a)(2)-(10)
1223                               117(h)
1231                               117(j)
1232                               117(f)
1233                               117(e), (g)(1)
1234                               117(g)(2)
1235
1236                               117(n)
1237
1238                               117(g)(3)
1239                               117(o)
1240                               117(p)
1241
1301                               107(a)
1302                               107(b)
1303                               107(d)
1304                               107(c), (e)
1311                               3801(b)
1312                               3801(b)
1313                               3801(a)
1314                               3801(c), (d), (e), (f), (g)
1315
1321                               22(d)(6)
1331                               127(c)(1)
1332                               127(c)(2)
1333                               127(c)(3)
1334                               127(c)(4)
1335                               127(c)(5)
1336                               127(d)
1337                               127(e), (f)
1341
1346                               128
1347                               106
1351
1361
1401                               480
1402                               481
1403                               482
1441                               143(b)
1442                               144
1443                               143(h)
1451                               143(a)
1461                               143(c)
1462                               143(d)
1463                               143(e)
1464                               143(f)
1465                               3797(a)(16)
1471                               650, 651
1481                               3806
1491                               1250
1492                               1251
1493                               1252
1494                               1253
1501                               141(a)
1502                               141(b)
1503                               141(c)
1504                               141(d), (e), (f), (g)
1505                               141(h), (i)
1551                               15(c)
1552
2001                               810, 935
2002                               822(b)
2011                               810, 813(b)
2012                               813(a)(2), 936(b)
2013
2014                               813(c), 936(c)
2015                               927
2016                               874(b)(3)
2031                               811(k)
2032                               811(j)
2033                               811(a)
2034                               811(b)
2035                               811(c)(1)(A), 811(1)
2036                               811(c)(1)(B)
2037                               811(c)(1)(C), (c)(2), (3)
2038                               811(d)
2039
2040                               811(e)
2041                               811(f); 403(d)(2) R.A. 1942; 2,
                                    P.L. 635 (80th Cong.)
2042                               811(g)
2043                               811(i), 812(b)
2044                               811(h)
2051                               812
2052                               935(c)
2053                               812(b)
2054                               812(b)
2055                               812(d)
2056                               812(e)
2101                               860, 935
2102                               861(a)(2)
2103                               861(a)
2104                               862
2105                               863
2106                               861
2201                               939
2202                               850
2203                               930(a)
2204                               825(a)
2205                               826(b)
2206                               826(c)
2207                               826(d)
2501                               1000(a)
2502                               1001(a), (b); 1008(a), 1030(a)
2503                               1003(a), 1003(b)
2504
2511                               1000(b), 1030(b)
2512                               1002, 1005
2513                               1000(f)
2514                               1000(c); 452(b)(2) R.A. 1942; 2,
                                    P.L. 635 (80th Cong.)
2515
2516
2521                               1004(a)(1)
2522                               1004(a)(2), 1004(b)
2523                               1004(a)(3)
2524                               1004(c)
3101                               1400
3102                               1401(a), (b)
3111                               1410
3112                               1412
3121                               1426(a)-(e), (g)-(l)
3122                               1420(e)
3123                               1427
3124                               1428
3125                               1432
3201                               1500
3202                               1501(a), (b)
3211                               1510
3212                               1511
3221                               1520
3231                               1532(a)-(e), (g), (h)
3232                               1534
3233                               1538
3301                               1600
3302                               1601(a), (b), (c)
3303                               1602
3304                               1603
3305                               1606
3306                               1607(a)-(j), (l)-(o)
3307                               1608
3308                               1611
3401                               1621
3402                               1622(a)-(d), (g)-(k)
3403                               1623
3404                               1624
3501                               1420(a), 1530(a), 1605(a)
3502                               1402, 1503, 1512, 1622(e)
3503                               1422, 1531
3504                               1632
4001                               1650, 2400
4002                               2412(a)
4003                               2400, 2412(b)
4011                               1650, 2401
4012                               2401, 2412(a)
4013                               2412(b)
4021                               1650, 2402(a)
4022                               2402(a), (b)
4031                               1651(a)
4041                               2450
4051                               2403(c)
4052                               2404
4053                               2405
4054                               2413
4055                               2406, 2453
4056                               2406
4057
4061                               3403(a), (b), (c)
4062
4063                               3403(c), (d)
4071                               3400(a)
4072                               3400(c)
4073                               3400(a)
4081                               3412(a)
4082                               3412(b), 3412(c)
4083                               3412(a)
4091                               3413
4092                               3413
4093                               3413
4101                               3412(d)
4102                               3412(e)
4111                               3405
4112                               3405
4113                               3405(b)
4121                               3406(a)(3)
4131                               3406(a)
4141                               3404(a)
4142                               3404(b)
4143                               3404(a), 3404(b)
4151                               3404(d)
4152                               3404(d)
4161                               3406(a)(1)
4171                               3406(a)
4172                               3406(a)(4)
4173                               3406(a)(4)
4181                               2700(a), 3407
4182                               2700(b)(2), 3407; 706, P.L. 911
                                    (81st Cong.)
4191                               3406(a)(6)
4192                               3406(a)(6)
4201                               3408(a)
4211                               3409(a)
4216                               2704, 3441
4217                               3440
4218                               3444
4219                               3445
4220                               3442
4221                               3406(b), 3408(b)
4222                               2456, 3451
4223                               3446
4224                               2700(b), 3407, 3442(3)
4225                               2705
4226
4231                               1700
4232                               1700(e), 1704
4233                               1701
4234                               1702, 1703
4241                               1710
4242                               1712
4243                               1711
4251                               3465
4252                               3465
4253                               3465, 3466(b), (c)
4254                               3465
4261                               3469
4262                               3469(a), (b), (f)
4271                               3475(a), (c)
4272                               3475(a), (b)
4273                               3475(e)
4281                               3460(a)
4282                               3460(b)
4283                               3460(c)
4286                               1850
4287                               1857
4291                               1715(a), 1851, 3467(b), 3469(d),
                                    3475(c)
4292                               3466(a), 3469(f), 3475(b)(1)
4293                               307 R.A. 1943
4294
4301                               1800, 1802(a)
4302                               1802(a)
4303                               1808(g)
4304                               1802(a)
4305
4311                               1800, 1801
4312                               1801
4313                               1801
4314                               1801
4315                               1801
4316
4321                               1800, 1802(b)
4322                               1802(b)
4323                               1802(b)
4324
4331                               3480, 3481(a)
4332                               3481(a)
4333
4341                               1802(b), 3481(a)
4342                               1802(b), 3481(a)
4343                               1802(c), 3481(b)
4344                               1802(b), 3481
4345
4351                               1802(b), 3481(a)
4352                               1802(b), 3481(a)
4353                               1802(b), 3481(a)
4354
4361                               3480, 3482
4362                               3482
4363
4371                               1804(a)-(c)
4372                               1804(a)-(d)
4373                               1804, 1808(b)
4374                               1821(b)(3)
4375
4381                               1801, 1802(a), (b)
4382                               1808(a)-(f), except (b), 3483
4383                               1809(a)
4401                               3285(a), (c), (d)
4402                               3285(e)
4403                               3287
4404                               3285(f)
4405
4411                               3290
4412                               3291
4413                               3292
4414
4421                               3285(b)
4422                               3297
4423                               3298
4451                               1807
4452                               1831(a)
4453                               1830
4454                               1809(a)
4455                               1831(b)
4456                               1832
4457
4461                               3267(a)
4462                               3267(b)
4463                               3267(c)
4471                               1650, 3268(a)
4472                               3268(a)
4473                               3268(a)
4474
4501                               3490(a), 3491(a), 3500, 3508
4502                               3492, 3507
4503                               3490(b)
4504                               3501
4511                               2470(a)(1), (2)
4512                               2477
4513                               2470(a)(2), 2470(b), 2474
4514
4521                               3420, 3422
4531                               3420, 3423
4532                               3423
4541                               3420, 3425
4542                               3425
4551                               3420, 3424
4552                               3424
4553                               3424(a)
4561                               2490, 2491(a)
4562                               2491(a)
4571                               2490, 2491(b), 2491(d)
4572                               2491(f)
4581                               2490, 2491(c)
4582                               2491(c), (g), 2492
4591                               2306, 2311(a)
4592                               2300
4593                               2300, 2307
4594                               2302
4595                               2303, 2404
4596                               2302(e)
4597                               2303(c)
4601                               2493, 3430
4602                               2492
4603
4701                               2550(a), (b)
4702                               2551(a), (b), (c)
4703                               2552(a)
4704                               2553
4705                               2554
4706                               2558(a), (c)
4707
4711                               2567(a)
4712                               2567(b), 2568
4713                               2569
4714                               2571
4715
4721                               3220
4722                               3221
4723                               2553(a)
4724                               3224
4725                               3227(a)
4726
4731                               P.L. 240, (83d Cong.); 3228(a)
4732                               2555
4733                               2558(b)
4734                               2561
4735                               2564; P.L. 238, (83d Cong.)
4736                               2562
4741                               2590(a), (b)
4742                               2591
4743                               2592(a)
4744                               2593
4745                               2598
4746
4751                               3230(a)
4752                               3230(b), (c), (d)
4753                               3231
4754                               3233
4755                               3234
4756                               2601, 3237
4757
4761                               3238
4762                               2603
4771                               2550(c)(1), (2); 2552(b),
                                    2590(c), 2592(b)
4772                               3222, 3232
4773                               2556, 2595
4774                               2563, 2602
4775                               3226, 3236
4776
4801                               2651(a), (b)
4802                               2650
4803                               2651(c), 2659(a)
4804                               2653
4805                               2654, 2655
4806
4811                               2321(a), (b)
4812                               2306, 2327(a)
4813                               2305, 2321(c), 2327(a), (d)
4814                               2322(b)-(e)
4815                               2323(c), 2324
4816                               2307, 2327(a)
4817                               2325
4818                               2311, 2327(a)
4819
4821                               3206
4822                               3208
4826                               2320, 2322(a), 2323(a), (b); 3208
4831                               2351(a), (b); 2356
4832                               2351(c), 2355, 2356, 2361
4833                               2352(b)-(e)
4834                               2353(b), 2354(b), (c)
4835                               2360
4836
4841                               3210
4842                               3212
4846                               2350, 2352(a), 2353(a), 2354(a)
4851                               1920(a), (b)
4852                               1931
4853                               1925
4854                               1926
4861                               1921
4862                               1927
4863                               1922
4864                               1923
4865                               1924
4871                               1920(c)
4872                               1928
4873                               1932
4874                               1930
4875                               1935
4876                               1933
4877
4881                               1900
4882                               1905
4883                               1901, 1906
4884                               1902
4885                               1903
4886
4891                               1805
4892                               1805
4893                               1809(a)
4894                               1805
4895                               1805
4896                               1805
4897
4901                               3271
4902                               3277
4903                               3278, 3292
4904                               3279
4905                               3280
4906                               3276
4907                               3283, 3292
5001                               2800(a)(1), (4), (6), (c);
                                    3030(a)(1); 3111; 3125(a);
                                    3182(b)
5002                               2809(a), (b)(1), (2), (c), (d)
5003
5004                               2800(e)(1), (2), (3), (4); 3112
5005                               2800(a)(1), (d); 3112
5006                               2800(a)(1), (b)(2), (f); 2879(b);
                                    2880, 2900(a)
5007                               2800(f), (a)(3), (4); 2846(a),
                                    2847(a); 3112(b); 3125(a)
5008                               2803(a)-(e), 2903(b)-(e)
5009                               2802, 2885, 2878
5010                               2802(a), (b); 2866
5011                               2891(b), 2901(a), (b), (c), (d);
                                    3113
5012                               2887
5021                               2800(a)(5), 2801(b)
5022                               3030(a)(2)
5023                               2801(e)(5)
5024
5025                               2800(a)(5); 2801(c)(2), (e);
                                    2883(e), 3036(a), 3250(h), (i);
                                    3254(g)
5026                               2800(a)(1)(A)
5027                               2802(c)
5028
5041                               3030(a)(1), (2)
5042                               3030(a)(1)
5043                               3030(b), 3041
5044
5045
5051                               3150(a), (c)
5052                               3160, 3254
5053                               3153(b)(c)
5054                               3150(b)(1)
5055                               3150(b)(2), 3157(a)
5056
5057
5061                               3172(a)
5062                               3179(a), (b)
5063                               1656(a), (b), (c)
5064                               3174
5065
5081                               3250(f)(1)
5082                               3254(g)
5083
5084
5091                               3250(c)(1), (d)(3)
5092                               3254(d)
5093
5101                               3250(j)(1)
5102                               3254(h)
5103
5104                               3271(c)(1)
5105                               2818(a)
5106                               3250(j)(3)
5111                               3250(a)(1), (a)(3), (d)(1),
                                    (d)(2); 3254(c)(2)
5112                               3254(b), (e)
5113                               3250(a)(4), (d)(3), (g); 3251(a),
                                    (b)
5114                               2857, 2858
5115                               2863
5116                               2831
5121                               3250(b)(1), (b)(4), (e)(1), (2),
                                    (3)
5122                               3250(b)(2), 3254(c)(1), (f)
5123                               3250(e)(4); 3251(c); 3255(a),
                                    (b), (c)
5124                               3252(a), (b), (c)
5131                               3250(l)(1), (2)
5132                               3250(l)(3)
5133                               3250(l)(4)
5134                               3250(l)(5)
5141                               3270
5142                               3271(a), (b), (c)
5143                               3272(a)
5144                               3277, 3278, 3279, 3280(a), 3283
5145                               3273(a)
5146                               3273(b)
5147                               3275(a)
5148                               3276
5149                               3282
5171                               2819
5172                               2832
5173                               2820(a), 2822, 2823
5174                               2810
5175                               2812
5176                               2814(a)(1), (a)(2)
5177                               2814(a)(1); 2815(a), (b)(1)(A),
                                    (B), (C), (D)
5178                               2816
5179                               2817(a), (b)
5180                               2831
5191                               2849, 2850(a)
5192                               2820, 2838, 2877, 3042
5193                               2820, 2878(a), (b), (c), (d)
5194                               2883(a)-(g), 2916
5195                               2836, 2870
5196                               2826, 2827, 2828, 2830, 2839
5197                               2841, 2844, 2859
5211                               2804
5212                               2808
5213                               2811
5214                               2871
5215                               2825
5216                               2834
5217                               3183(a), (b), (c)
5231                               2872, 2873, 2875
5232                               2879(c), (d)
5233
5241                               2872, 2873, 2915, 4013(a)
5242                               2879(a)
5243                               2903(a), (f), (g); 2904, 2905,
                                    2910, 2911
5244                               2882
5245                               2881
5246                               2875
5247                               2885(a), (b), 2886, 2888
5248
5249
5250                               2884
5251
5252                               2874
5271                               2812
5272                               2801(e)(1)
5273                               2801(e)(2)
5274                               2831
5275
5281                               2801(e)(1), (d)
5282                               2813, 2861, 2862
5283                               2828, 2830
5284
5285                               2855, 2857
5301                               3100
5302                               3101
5303                               3102
5304                               3114
5305                               3105
5306                               3103
5307                               3106
5308                               3107
5309                               3104
5310                               3108(a)-(d); 3109, 3125(b)
5311                               3125(a)
5312
5313                               3121(a), (c)
5314                               3117
5315                               3119
5316                               3120
5317                               3121(d), 3122
5318                               3123
5319                               3124
5320
5331                               3070(a), (b)
5332                               3073
5333                               3074
5334
5351                               3040
5352
5353
5354                               3031(a), 3040
5355
5356                               3040
5357
5361
5362                               3030(a)(1), 3031(a), 3037, 3038;
                                    19 U.S.C. 81(c), 1309, 1311
5363
5364
5365
5366                               3034, 3035, 3042
5367                               3171
5368                               3030(a)(1), 3040, 3041
5369                               3040
5370                               3039
5371
5372
5373                               3031, 3032, 3033, 3036, 3037(a)
5381                               3036, 3044(a), 3045
5382                               3032, 3036, 3044, 3045
5383                               3036, 3044(b), (c)
5384                               3045
5385                               3043(a)
5386                               2801(e)(3), (4)
5387                               3254(g)
5388
5391                               2801(c), (e)(3); 3031(a)
5392                               3036, 3044(b), 3045
5401                               3153(b); 3155(a), (b)
5402                               3158, 3254(d)
5403
5411                               3158
5412                               3104, 3155(f)
5413                               3155(f)
5414
5415                               3155(c)
5416
5501
5502                               3110
5511                               3182(a)
5512
5521                               3177(a), (b), (c), (d)(1)
5522                               2891(a)
5523                               3178
5551                               2815(c), (d), (e)
5552                               2829
5553
5554
5555                               3171
5556                               3176
5557                               3175
5601                               2810
5602                               2818
5603                               2812
5604                               2814
5605                               2815(a)
5606                               2833
5607                               2819
5608                               2834
5609                               2811
5610                               2843
5611                               2842
5612                               2838
5613                               2836
5614                               2870
5615                               2828
5616                               2827
5617                               2826
5618                               2822
5619                               2839
5620                               2841
5621                               2857(a), 2859
5622                               2807
5623                               2853
5624                               2852
5625                               2806(c)
5626                               2806(f)
5627                               2801(e)(2)
5628                               2801(f)
5629                               2856
5630                               2865
5631                               2876
5632                               2912, 2913
5633                               2914(a)
5634                               2806(a)(1)(2)
5635                               2867
5636                               2866
5637                               2868
5638                               2869
5639                               2806(d)
5640                               2803(f)
5641                               2871
5642                               2803(g)
5643                               2908
5644                               2909
5645                               2806(b)(1)
5646                               2806(e)
5647                               3072
5648                               2885(d)
5649                               2854
5650                               2850
5661                               3043
5662
5663
5671                               3159
5672                               3159
5673                               3159
5674                               3159
5675                               3155(f)
5676                               3159(e), (f), (g), (h), (i)
5681                               2831
5682                               2821, 2851
5683                               3173(a)
5684                               3173(b)
5685                               3173(c)
5686                               3115, 3116
5687                               2806(g)
5688                               2805(a)-(b); 3118, 3173(d), 63
                                    Stat. 377 et seq.
5689                               2800(a)(1)(B), 3112(b), 3150(b)(3)
5690                               3173(b)(4)
5691                               3253
5692                               3252
5693                               3274
5701                               2000
5702                               2010, 2030, 2050, 2110
5703                               2001, 2002(b), (c), 2194,
                                    3310(f)(2)
5704                               2040, 2101, 2111(f); 2130(d);
                                    2135(a)(1), (2), (3); 2197(b);
                                    2130(d)
5705                               2137, 2198, 3313
5706                               2136
5707                               2000(g)(1), (2), (3)
5711                               2013, 2033, 2039(a), 2053
5712                               2012, 2032, 2052
5713                               2014, 2054
5721                               2017, 2036
5722                               2019, 2038, 2039(b), 2194
5723                               2100, 2102, 2103(a)(1), 2111,
                                    2112(a)(1), 2130(a)(b)(c)
5731                               2059, 2060
5732                               2058
5741                               2018, 2037, 2039(b)(1), 2056, 2194
5751                               2104(a), 2113, 2170(a)(2)
5752                               2103(e), 2112(e)
5753                               2190
5761                               2156(c), 2161(m)(1), 2180(1)
5762                               2130(a), (b), (c); 2151(a), (c);
                                    2155(a), 2156, 2160(a)-(e), (g),
                                    (i); 2161(a), (c), (e)-(g);
                                    2162(a)(2), (4), (b);
                                    2170(a)(2), (4), (b); 2171(a),
                                    (b)(2); 2172, 2173(a), 2174,
                                    2176(a)(2), (3); 2180(a), (d)-(f)
5763                               2155(b), 2160(h), 2161(b), (h),
                                    (i)(1), (j)(1), (l)(1), (m)(2);
                                    2170(b), 2171(a), 2175, 2180(b),
                                    (g)(1), (h), (i), (k), (l)(1),
                                    (2)
5801                               3260
5802                               3261(a)
5803                               3262
5811                               2720
5812                               2721
5813                               2722
5814                               2723
5821                               2734
5831                               2700, 3407
5841                               3261(b)
5842                               2724
5843                               2725
5844                               2727
5845                               2728
5846                               2731
5847                               2732
5848                               2733
5851                               2726(a)
5852                               2726(b)
5853                               2726(c)
5854                               3263
5861                               2729
5862                               2730
6001                               51, 54(a), (b); 821(d), 1007(a),
                                    (b); 1720, 1835, 1928(b), 2302,
                                    2303, 2322(c), 2324, 2352, 2555,
                                    2569(d), 2594(a), 2653(b), 2709,
                                    2724, 3220(c), 3233(a), 3603
6011(a)                            47(a), 51, 143(c), 215(a), 217,
                                    235, 251(g), 1420(c), 1530(b),
                                    1604(a), 1624, 1700 (c)(2),
                                    (d)(2), (e)(2); 1716(a),
                                    1852(a), 1902(a)(1), 2403(a),
                                    2451(a), 2471, 2701, 3272(a),
                                    3310(a), (b), (f)(1), 3448(a),
                                    3461, 3467(b), 3469(d), 3475(c),
                                    3491(a), 3611(a)(1)
6011(b)
6012(a)                            51(a), 52(a), 142(a)(2), (3),
                                    (4); 217(b), 235(b)
6012(b)(1)                         51(b)(4), (c), (g)(5); 142(a)(1)
6012(b)(2)                         51(c), 58(f), 142(a)
6012(b)(3)                         52(a)
6012(b)(4)                         142(a)
6012(b)(5)                         142(b)
6013(a)                            51(b)(1), (2), (3), (4), (5)
6013(b)                            51(g)(1)-(5)
6014(a)                            51(f)(1), (2), (4)
6014(b)                            51(b)(1), 51(f)(3)
6015(a)                            58(a)
6015(b)                            58(c)
6015(c)                            58(b)
6015(d)                            58(b)
6015(e)                            58(d)(2)
6015(f)                            58(d)(3)
6015(g)                            60(b)
6015(h)                            58(a)
6016
6017                               482(a)
6018(a)                            821(a)(1), 864(a)(1), 937
6018(b)                            821(a)(2), 864(a)(2)
6019(a)                            1006(a)
6019(b)
6020(a)                            3611(a)(2)
6020(b)                            3612(a), (c)
6020(c)
6021                               3613
6031                               187
6032                               169(f)
6033(a)                            54(f)
6033(b)                            153(a)
6033(c)
6034(a)                            153(b)
6034(b)                            153(b)
6035(a)                            338
6035(b)                            339
6036                               274(a), 820
6037
6041(a)                            147(b)(2)
6041(b)                            147(b)(1)
6041(c)                            147(c)
6041(d)
6042                               148(a), (b), (c)
6043                               148(d), (e)
6044(a)                            148(f)
6044(b)                            148(f)
6044(c)                            148(f)
6045                               149
6046(a)                            3604(a)
6046(b)                            3604(b)
6046(c)                            3604(b)
6046(d)
6051(a)                            1403, 1633(a), (b)
6051(b)                            1633(a)
6051(c)                            1633(b)
6051(d)                            1633(b)
6061                               3809(b)
6062                               52(a)
6063                               187
6064                               58(g), 3809(b)
6065(a)                            142(a), (b), 148(a), (d), (e);
                                    149, 169(f), 187, 233, 821(a),
                                    864(a), 1006(a), 1604(a),
                                    1716(a), 1852(a), 1902(a)(1),
                                    2403(a), 2471, 2555(a), (c);
                                    2701, 3233(a), 3272(a), 3330,
                                    3448(a), 3461, 3467(b), 3469(d),
                                    3475(c), 3604(b), 3611(a), (c),
                                    3779(b), 3780(a), 3809(c)
6065(b)                            51(a), 54(f), 58(b), 215(a),
                                    3780(a)
6071                               141(b), 147(a), 148(a), (b), (c),
                                    (e); 149, 150, 153(a), (b),
                                    821(b), 864(b), 874(b)(3),
                                    1253(a), 1420(c), 1530(b),
                                    1604(a), 1716(b), 1852(a),
                                    1902(a)(1), 2403(a), 2451(a),
                                    2471, 2555(b), (c), 2701,
                                    2734(e), 3233(a), 3272(a),
                                    3310(a), (f)(1); 3448(a), 3461,
                                    3467(b), 3469(d), 3475(c),
                                    3491(a), 3604(a), 3611(b), (c);
                                    3779(b), 3780(a), 3791(a)
6072(a)                            53(a)(1), 143(c)
6072(b)                            53(a)
6072(c)                            217(a), 235(a)
6072(d)
6072(e)                            3805
6073(a)                            58(d)(1)
6073(b)                            60(a)
6073(c)                            58(d)(2)
6073(d)                            60(b)
6073(e)                            60(c)
6074(a)
6074(b)
6074(c)
6075(a)                            821(b), 864(b)
6075(b)                            1006(b)
6081(a)                            53(a)(2), 58(e), 141(b), 147(a),
                                    148(a), (b), (c), (e); 149, 150,
                                    153(a), (b); 821(b), 864(b),
                                    874(b)(3), 1253(a), 1420(c),
                                    1530(b), 1604(b), 1625(c),
                                    1633(c), 1716(b), 2403(a),
                                    2451(a), 2471, 2555(c)(1), 2701,
                                    3233(a), 3272(a), 3310(f)(1),
                                    3448(a), 3461, 3467(b), 3469(e),
                                    3475(d), 3611(a)(1), 3634,
                                    3779(b), 3791(a)
6081(b)
6081(c)
6091(a)                            147(a), 148(b), (c), (d), 149,
                                    150, 153(a), (b), 820,
                                    874(b)(3), 1253(a), 1420(c),
                                    1530(b), 2555(c)(1), 2734(e),
                                    3233(a), 3604(a), 3611(a)(1),
                                    (c); 3779(a), 3780(a), 3791(a)
6091(b)(1)                         53(b)(1), 58(d)(2), 60(b),
                                    143(c), 821(c), 864(c), 1006(b),
                                    1604(a), 1716(c), 1852(b),
                                    1902(a)(2), 2403(a), 2451(a),
                                    2471, 2701, 3272(a), 3291(a),
                                    3448(a), 3461, 3467(b), 3469(d),
                                    3475(c), 3491(c), 3611(a)(1),
                                    (c); 3791(a)
6091(b)(2)                         53(b)(2), 141(b), 143(c),
                                    1604(a), 1716(c), 1852(b),
                                    1902(a)(2), 2403(a), 2451(a),
                                    2471, 2701, 3272(a), 3291(a),
                                    3448(a), 3461, 3467(b), 3469(d),
                                    3475(c), 3491(c), 3611(a)(1),
                                    (c); 3791(a)
6091(b)(3)                         821(c), 864(c)
6091(b)(4)
6101                               3630
6102
6103(a)                            55(a)
6103(b)                            55(b)
6103(c)                            55(c)
6103(d)                            55(d)
6103(e)                            58(h)
6103(f)                            55(e)
6104                               153(c)
6105                               722(g)
6106                               1604(c)
6107                               3275, 3292
6108                               63
6109
6151(a)                            56(a), 143(c), (h); 144, 218(a),
                                    236(a), 822(a)(1), 1008(a),
                                    1253(a), 1530(b), 1715(b), (c);
                                    1853(a), (b); 1902(a)(3), (b);
                                    2403(b), 2451(a), (b); 2472,
                                    2702(a), 3220, 3230, 3271(b),
                                    3272(a), 3448(a), (b); 3461,
                                    3467(b), 3469(b), 3470, 3475(c),
                                    3491(a), (c)
6151(b)                            51(f)(2), 56(i)
6151(c)                            322(b)(4), (e)
6152(a)(1)                         56(b)(2)(A)
6152(a)(1)(A)                      56(b)(2)(A)
6152(a)(1)(B)                      56(b)(2)(B)
6152(a)(2)                         56(b)(1)
6152(a)(3)                         1605(c)
6152(b)(1)                         56(b)(3)(A), 1605(c)
6152(b)(2)                         56(b)(3)(B)
6152(c)                            272(i)
6152(d)                            56(b)(4)
6153(a)                            59(a)
6153(b)                            60(a)
6153(c)                            59(b)
6153(d)                            60(b)
6153(e)                            60(c)
6153(f)                            59(c)
6154
6155(a)                            22(d)(6)(F), 51(f)(2), 131(c),
                                    146(a), 272(b), (c); 273(a),
                                    (g), (i); 274(b), 292(a),
                                    871(b), (c), (i); 872(a), (g),
                                    (i); 874(b)(3), 891, 1012(b),
                                    (c); 1013(a), (g), (i); 1015(b),
                                    1021, 1117(g), 1605(c), 3310(d),
                                    3311, 3660(a), 3779(h)
6155(b)
6156
6161(a)(1)                         56(c), 58(e), 1008(b), 1605(d),
                                    3467(b), 3469(e), 3475(d)
6161(a)(2)                         822(a)(2)
6161(b)(1)                         272(j), 1012(i)
6161(b)(2)                         871(h)
6161(c)                            274(b), 1015(b)
6161(d)
6162(a)                            56(c)(2)
6162(b)
6163(a)                            925, 926
6163(b)
6164(a)                            3779(a)
6164(b)                            3779(b)
6164(c)                            3779(c)
6164(d)                            3779(d)
6164(e)                            3779(e)
6164(f)                            3779(f)
6164(g)                            3779(g)
6164(h)                            3779(h)
6164(i)                            3781
6165                               56(c)(2), 272(j), 822(a)(2),
                                    871(h), 1012(i)
6201(a)                            3640, 3647
6201(a)(1)                         3612(f)
6201(a)(2)(A)                      1809(b)(2), 2351(c)(2),
                                    2651(c)(2), 3311
6201(a)(2)(B)
6201(a)(3)
6201(b)                            59(d)
6201(c)                            22(m)(4)
6201(d)
6202                               3644
6203                               3641
6204                               3642
6205(a)(1)                         1401(c), 1411, 1501(c), 1521
6205(a)(2)                         1411
6205(b)                            1421, 1502, 1522
6206
6211(a)                            271(a), 870, 1011
6211(b)(1)                         271(b)(1)
6211(b)(2)                         271(b)(2)
6211(b)(3)                         271(b)(3)
6212(a)                            272(a), 871(a), 1012(a)
6212(b)(1)                         272(k), 1012(j)
6212(b)(2)                         272(a)
6212(b)(3)                         901(d)
6212(c)(1)                         272(f), 871(f), 1012(f)
6212(c)(2)
6213(a)                            272(a), 871(a), 1012(a)
6213(b)(1)                         272(f), 871(f), 1012(f)
6213(b)(2)                         3780(c)
6213(b)(3)
6213(c)                            272(c), 871(c), 1012(c)
6213(d)                            272(d), 871(d), 1012(d)
6213(e)
6214(a)                            272(e), 871(e), 1012(e)
6214(b)                            272(g), 1012(g)
6214(c)                            272(h), 871(g), 1012(h)
6215(a)                            272(b), 871(b), 1012(b)
6215(b)
6216
6301                               3651(a)(1)
6302(a)                            3652
6302(b)                            1420(c), 1719, 2550(c), 2708,
                                    3281, 3282
6302(c)                            3310(f)(2)
6303(a)                            3655(a)
6303(b)
6304
6311(a)                            3656(a)(1), (b)(1)
6311(b)(1)                         3656(a)(2)(A), (b)(2)
6311(b)(2)                         3656(a)(2)(B)
6312(a)                            3657
6312(b)
6313                               56(g), 1008(d), 1420(d), 1530(d),
                                    1605(e), 3658
6314(a)                            1008(e), 3659(a)
6314(b)                            823
6314(c)
6315                               59(d)
6316
6321                               3670
6322                               3671
6323(a)                            3672(a)
6323(a)(1)                         3672(a)(1)
6323(a)(2)                         3672(a)(2)
6323(a)(3)                         3672(a)(3)
6323(b)
6323(c)
6323(d)(1)                         3672(b)(1)
6323(d)(2)                         3672(b)(2)
6323(e)
6324(a)(1)                         827(a)
6324(a)(2)                         827(b)
6324(a)(3)                         827(c)
6324(b)                            1009
6324(c)
6325(a)(1)                         827(a), 1009, 3673(a)
6325(a)(2)                         3673(b)
6325(b)(1)                         3674(a)
6325(b)(2)                         3674(b)
6325(c)                            3675
6325(d)
6326
6331(a)                            3310, 3660, 3690, 3692, 3700
6331(b)                            3690, 3692, 3700
6331(c)                            3715
6331(d)
6332(a)                            3710(a)
6332(b)                            3710(b)
6332(c)                            3710(c)
6333                               3711
6334(a)                            3691(a)
6334(b)                            3691(b)
6334(c)                            3692
6335(a)                            3693(a), 3701(a)
6335(b)                            3693(b), 3701(b)
6335(c)                            3712
6335(d)                            3693(c), 3701(c)
6335(e)(1)                         3695(a), 3701(d), (e)
6335(e)(2)                         3695(b)
6335(e)(2)(A)                      3695(a), 3701(d)
6335(e)(2)(B)                      3701(d)
6335(e)(2)(C)
6335(e)(2)(D)                      3701(f)
6335(e)(2)(E)                      3693, 3701
6335(e)(2)(F)                      3693(d), 3701(f)
6335(e)(3)                         3701(f)
6336
6337(a)                            3696, 3702
6337(b)(1)                         3702(b)(1)
6337(b)(2)                         3702(b)(2)
6337(c)                            3702(c)
6338(a)                            3703(b)
6338(b)                            3704(b)
6338(c)                            3703(a), 3704(a)
6339(a)(1)                         3697(a)(1)
6339(a)(2)                         3697(b)
6339(a)(3)                         3697(c)
6339(a)(4)                         3697(d)
6339(a)(5)
6339(b)(1)                         3704(c)(1)
6339(b)(2)                         3704(c)(2)
6340(a)                            3706(a), (b)
6340(b)                            3706(f)
6341                               3716
6342(a)                            3694
6342(b)                            3712
6343
6344
6401(a)                            3770(a)(2)
6401(b)                            322(a)(2)
6401(c)                            3770(c)
6402(a)                            1027(a), 3770(a)(1), (4), (5)
6402(b)                            322(a)(3)
6403                               321
6404(a)                            3770(a)(1), (5)
6404(b)                            273(j), 873, 1014
6404(c)
6405(a)                            3777(a)
6405(b)                            3777(b)
6405(c)                            3777(c)
6406                               3790
6407                               3770(a)(3)
6411(a)                            3780(a)
6411(b)                            3780(b)
6411(c)                            3781
6412(a)
6412(b)(1)                         3412(g)(1)
6412(b)(2)                         3412(g)(2)
6412(c)
6412(d)                            3508
6412(e)
6413(a)(1)                         1401(c), 1411, 1501(c), 1521
6413(a)(2)                         1411
6413(b)                            1421, 1502, 1522
6413(c)(1)                         1401(d)(3)
6413(c)(2)                         1401(d)(4)
6413(d)                            1601(d)
6414                               143(f), 1622(f)(1)
6415(a)                            1854(a), 3471(a)
6415(b)                            1715(d)(1), (2); 1854(b), (c);
                                    3471(b), (c)
6415(c)                            1715(d)(2)
6415(d)                            1715(d)(1), 1854(c), 3471(c)
6416(a)                            1715(d), 2407(b), 2452(b),
                                    3443(a)(3)(B), (b), (d)
6416(b)(1)                         2407(a), 3443(a)(2)
6416(b)(2)(A)                      3443(a)(3)(A)(i)
6416(b)(2)(B)                      3443(a)(3)(A)(ii)
6416(b)(2)(C)                      3443(a)(3)(A)(iii)
6416(b)(2)(D)                      2452(a)
6416(b)(2)(E)                      3443(a)(3)(A)(iv)
6416(b)(2)(F)                      3443(a)(3)(A)(v)
6416(b)(2)(G)                      3443(a)(3)(A)(vi)
6416(b)(2)(H)                      3443(a)(3)(A)(vii)
6416(b)(3)                         3443(a)(1)
6416(c)                            3403(e)
6416(d)                            3408(b)
6416(e)                            2705
6416(f)                            2703(a), 3471(b)
6417(a)                            2473
6417(b)                            2474
6418(a)                            3494(a)
6418(b)                            3493(a)
6419                               3286
6420
6501(a)                            275(a), 874(a), 1016(a), 1635(a),
                                    3312(a)
6501(b)(1)                         275(f)
6501(b)(2)                         1635(e)
6501(b)(3)
6501(c)(1)                         276(a), 874(b)(1), 1016(b)(1),
                                    1635(b), 3312(b)
6501(c)(2)                         1635(c), 3312(c)
6501(c)(3)                         276(a), 874(b)(1), 1016(b)(1),
                                    1635(b), 3312(b)
6501(c)(4)                         276(b)
6501(c)(5)
6501(d)                            275(b)
6501(e)(1)(A)                      275(c)
6501(e)(1)(B)                      275(d)(1)
6501(e)(2)
6501(f)
6501(g)
6502(a)                            276(c), 874(b)(2), 1016(b)(2),
                                    1635(d), 3312(d)
6502(b)                            3714(b)
6503(a)(1)                         277, 875, 1017
6503(a)(2)                         141(h)
6503(b)                            274(b), 1015(b)
6503(c)
6503(d)                            822(a)(2), 871(h)
6503(e)
6504
6511(a)                            322(b)(1), 910, 1027(b)(1),
                                    1636(a)(1), 3313
6511(b)(1)                         322(b)(1), 910, 1027(b)(1),
                                    1636(a)(1), 3313
6511(b)(2)                         322(b)(2), 910, 1027(b)(2),
                                    1636(a)(2), 3313
6511(c)                            322(b)(3)
6511(d)(1)                         322(b)(5)
6511(d)(2)(A)                      322(b)(6)
6511(d)(2)(B)                      322(g)
6511(d)(3)
6511(e)(1)                         3494(b)
6511(e)(2)                         3493(b)
6511(f)
6512(a)                            322(c), 911, 1027(c)
6512(b)                            322(d), 912, 1027(d)
6513(a)                            322(b)(4)
6513(b)                            322(e)
6513(c)                            1636(c)
6513(d)
6514(a)                            3774
6514(b)                            3775
6515
6521                               3812
6531                               3748(a)
6532(a)(1)                         3772(a)(2)
6532(a)(2)                         3774(b)
6532(a)(3)
6532(a)(4)                         3772(a)(3)
6532(b)                            3746(a), (b), (c)
6533
6601(a)                            146(f), 292(a), (c), (d);
                                    294(a)(1), (2), (b), (c); 295,
                                    296, 297, 298, 890(a), (b), 891,
                                    892, 893(a)(1), (2); (b)(1),
                                    (2), (3), (4); 925, 1020(a),
                                    (b), 1021, 1022, 1023(a)(1),
                                    (2); (b)(1), (2), (3), (4), (5),
                                    1420(b), 1530(c), 1605(b), 1717,
                                    1853(c), 2403(b), 2451(b), 2475,
                                    2706, 3310(c), 3448(b), 3470,
                                    3495, 3655(b), 3779(i), 3794
6601(b)                            890(a), 925
6601(c)(1)                         294(a)(2), 296, 893(a)(2),
                                    (b)(3); 1023(a)(2), (b)(3)
6601(c)(2)                         56(b), 272(i), 1605(c)
6601(c)(3)                         297, 892, 1022
6601(c)(4)                         3310(a), (b), 3311
6601(d)                            292(a), 891, 1021
6601(e)                            292(c), 3779(i)
6601(f)(1)                         292(a), 294(b), 295, 296, 298,
                                    890(a), (b), 891, 893(a), (b),
                                    1020(a), (b), 1021, 1023(a),
                                    (b), 1420(b), 1530(c), 1605(b),
                                    1717, 1853(c), 2403(b), 2451(b),
                                    2475, 2706, 3310(c), (d),
                                    3448(b), 3470, 3495, 3655(b),
                                    3779(i)
6601(f)(2)
6601(f)(3)
6601(g)                            59(d)
6601(h)
6602                               3746(d)
6611(a)                            3443(c), 3771(a)
6611(b)(1)                         3771(b)(1)
6611(b)(2)                         3771(b)(2)
6611(c)                            3771(c)
6611(d)                            322(b)(4), (e); 1636
6611(e)                            3771(b)(2)
6611(f)                            3771(e)
6611(g)                            3790
6612
6651(a)                            291, 894(a), 1631, 3612(d)(1)
6651(b)
6651(c)                            294(d)(1)(A)
6652
6653(a)                            51(g)(6)(A), 293(a), 894(a)
                                    1019(a)
6653(b)                            51(g)(6)(B), 293(b), 871(i),
                                    1019(b), 3612(d)(2)
6653(c)(1)                         271, 870, 1011
6653(c)(2)
6653(d)
6653(e)                            1821(a)(3)
6654                               294(d)(1)(B)
6655
6656
6657
6658                               146(f)
6659                               51(g)(6), 291, 293, 871(i), 1019,
                                    1117(g), 1634(b), 1718(c),
                                    1821(a)(3), 3310(a)-(e), 3311,
                                    3655(a)(b)
6671(a)                            1718(c), 1821(a)(3), 2557(b)(4),
                                    2707(a)
6671(b)                            1718(d), 1821(a)(4), 2557(b)(8),
                                    2707(d)
6672                               1718(c), 1821(a)(3), 2557(b)(4),
                                    2707(a)
6673                               1117(g)
6674                               1634(b)
6801(a)                            1809(b)(1), 2652(a), 3273(a),
                                    3300(a), 3901(a)(2)
6801(b)                            1809(b)(1), 3301(a)
6802(1)                            1423(a), 1817(a)
6802(2)                            1817(b)
6802(3)                            1817(c)
6803(a)(1)                         1423(b)
6803(a)(2)                         1423(c)
6803(b)(1)                         1818(a)
6803(b)(2)                         1818(b)
6804                               1815, 1920(c), 3301(a)
6805(a)                            3304(a)
6805(b)                            3304(b)
6805(c)                            3304(c)
6805(d)                            3304(d)
6806(a)                            3273(b)
6806(b)
6806(c)                            3293
6807                               3725
6808
6851(a)(1)                         146(a)(1)
6851(a)(2)                         146(a)(2)
6851(b)
6851(c)                            146(d)
6851(d)                            146(e)
6851(e)                            146(b)
6861(a)                            273(a), 872(a), 1013(a)
6861(b)                            273(b), 872(b), 1013(b)
6861(c)                            273(c), 872(c), 1013(c)
6861(d)                            273(d), 872(d), 1013(d)
6861(e)                            273(e), 872(e), 1013(e)
6861(f)                            273(i), 872(i), 1013(i)
6861(g)                            273(k), 872(j), 1013(j)
6861(h)
6862(a)                            3660(a)
6862(b)
6863(a)                            273(f), (h); 872(f), (h);
                                    1013(f), (h); 3660(b)
6863(b)(1)                         273(g), 872(g), 1013(g)
6863(b)(2)                         273(f), (h); 872(f), (h);
                                    1013(f), (h)
6864
6871(a)                            274(a), 1015(a)
6871(b)                            274(a), 1015(a)
6872                               274(a)
6873(a)                            274(b), 1015(b)
6873(b)
6901(a)                            311(a), 900(a), 1025(a)
6901(b)                            311(a), 900(a), 1025(a)
6901(c)                            311(b), 900(b), 1025(b)
6901(d)                            311(b)(4)
6901(e)                            311(c), 1025(c)
6901(f)                            311(d), 900(c), 1025(d)
6901(g)                            311(e), 1025(g)
6901(h)                            311(f), 900(e), 1025(f)
6901(i)
6902(a)                            1119(a)
6902(b)                            1119(b)
6903(a)                            312(a), 901(a), 1026(a)
6903(b)                            312(c), 901(c), 1026(c)
6904
7001(a)                            150
7001(b)
7011(a)                            3270(a)
7011(b)                            3280(a)
7012
7101                               44(d), 56(c)(2), 112(b)(6)(D),
                                    131(c), 146(b), 272(j), 273(f),
                                    822(a)(2), 871(h), 872(f), 926,
                                    1012(i), 1013(f), 1145, 1818(a),
                                    2302(e), 2322(e), 2352(e), 2474,
                                    2569(b), 2653(d), 3360(d)(2)(B),
                                    3412(d), 3413, 3660(b), 3722(c),
                                    3724(c), 3943, 3992, 4010, and 6
                                    U.S.C. 15
7102                               3676
7103
7121(a)                            3760
7121(b)                            3760
7122(a)                            3761
7122(b)                            3761
7123
7201                               145(a), (b), 153(d), 340,
                                    894(b)(2)(B), (C); 937, 1024(a),
                                    (b); 1718(a), (b); 1821(a)(1),
                                    (2), (b)(4); 2557(b)(2), (b)(3);
                                    2656(f), 2707(b), 2707(c),
                                    3604(c)
7202                               145(b), 894(b)(2)(C), 1718(b),
                                    1821(a)(2), 2557(b)(3), 2707(c)
7203                               145(a), 153(d), 340,
                                    894(b)(2)(B), 937, 1024(a),
                                    1718(a), 1821(a)(1), 2557(b)(2),
                                    2707(b), 3604(c)
7204                               1634(a)
7205                               1626(d)
7206(1)                            3809(a)
7206(2)                            3793(b)
7206(3)                            3793(a)
7206(4)                            2656(a), 3321
7206(5)                            3762
7207                               894(b)(2), 3616(a), 3672, 3793(b)
7208                               3300(b)
7208(1)                            1425(b)
7208(2)                            1823(a)
7208(3)                            1822, 1823(b)
7208(4)                            1823(c)
7208(5)                            3323(a)(3)
7209                               1425(a)
7210                               3616(b)
7211                               3325
7212(a)                            3601(c)
7212(b)                            3601(c)(2)
7213(a)(1)                         55(f)(1)
7213(a)(2)                         55(f)(2)
7213(a)(3)                         55(f)(3)
7213(b)                            4047(a)(1)
7213(c)
7214(a)                            4047(e)
7214(b)                            4047
7214(c)
7231                               150
7232                               3412(d)
7233(1)                            1929(a)(1)
7233(2)                            1929(a)(2)
7234(a)                            2308(a)
7234(b)                            2308(c)
7234(c)                            2308(h)
7234(d)(1)                         2308(i)(1)
7234(d)(2)(A)                      2308(g)(1)
7234(d)(2)(B)                      2308(g)(2)
7234(d)(3)                         2308(i)(2)
7234(d)(4)                         2308(d)
7235(a)                            2326(a)
7235(b)                            2326(b)
7235(c)                            2326(c)
7235(d)                            3207(b)
7235(e)                            2327
7236                               2357(b)
7237(a)                            2557(b)(1), 2596, 3225, 3235
7237(b)                            2557(a)
7238                               2570
7239(a)                            2656(b)
7239(b)                            2656(d)
7240                               3506
7261                               2409
7262                               3294(a)
7263(a)                            1929(c)
7263(b)                            1929(b)
7264                               3207(a)
7265(a)(1)                         2308(b)
7265(a)(2)                         2326(a)(2)
7265(b)                            2308(e), 2327(a)
7265(c)                            2308(j), 2327(a)
7266(a)(1)                         3211(a)
7266(a)(2)                         3211(b)
7266(a)(3)                         3211(c)
7266(b)                            2357(a)
7266(c)                            2357(c)
7266(d)                            2357(d)
7266(e)                            2357(e)
7266(f)                            2357(f)
7267(a)                            2656(j)
7267(b)                            2656(k)
7267(c)                            2656(i)
7267(d)                            2656(h)
7268                               3320(a)
7269                               894(b)(1)
7270                               1821(b)(3)
7271(1)                            1822, 2656(c)
7271(2)                            1820(b)
7271(3)                            1820(a)
7271(4)                            3323(a)(1), (2)
7272(a)                            1831(c), 2656(g), 3475(e)
7272(b)
7273(a)                            3274
7273(b)                            3294(b)
7274                               2656
7275
7301(a)                            2558(a), (b); 2571, 2598(a), (b),
                                    (c); 3253, 3321(b)(1), 3720(a)(1)
7301(b)                            3321(b)(1), 3720(a)(2)
7301(c)                            2657(e), 3321(b)(1), 3720(a)(3)
7301(d)                            3321(b)(2), 3322
7302                               3116
7303(1)                            1823
7303(2)                            2309(b), 2358(b)
7303(3)                            2309(d)
7303(4)                            2358(a)
7303(5)                            2309(b), 2358(b)
7303(6)(A)                         2657(c)
7303(6)(B)                         2656(c), 2657(a)(b), (f)
7303(7)                            3323(b)
7303(8)                            3793(a)(2)
7304                               3326
7321                               3720(b)
7322                               3721
7323(a)                            3723(a)
7323(b)                            3723(b)
7323(c)                            3723(c)
7324                               3722
7325                               3724
7326
7327                               3726
7328                               2657
7329
7341(a)                            3324(a)
7341(b)                            3324(b)
7341(c)                            3324(c)
7342                               3601(b)
7343                               145(d), 894(b)(2)(D), 1718(d),
                                    1821(a)(4), 2557(b)(8), 2707(d),
                                    3228, 3710(c), 3793(b)(2)
7344                               4048
7401                               3740
7402(a)                            3800
7402(b)                            3633
7402(c)                            4042
7402(d)                            3992, 3995(c)
7402(e)
7403(a)                            3678(a)
7403(b)                            3678(b)
7403(c)                            3678(c)
7403(d)                            3678(d)
7404                               826(a)
7405(a)                            3746(a)
7405(b)                            3746(b)
7405(c)
7405(d)
7406                               3747
7407
7421(a)                            3653(a)
7421(b)                            3653(b)
7422(a)                            3772(a)(1)
7422(b)                            3772(b)
7422(c)                            3772(d)
7422(d)                            3772(e)
7422(e)
7422(f)
7423(1)                            3770(b)(1)
7423(2)                            3770(b)(2)
7424(a)(1)                         3679(a)(1)
7424(a)(2)                         3679(a)(2)
7424(a)(3)                         3679(a)(3)
7424(b)                            3679(c)
7424(c)                            3679(d)
7425
7441                               1100
7442                               1101
7443(a)                            1102(a)
7443(b)                            1102(b)
7443(c)                            1102(c)
7443(d)                            1102(d)
7443(e)                            1102(e)
7443(f)                            1102(f)
7443(g)                            1102(g)
7444(a)                            1103(a)
7444(b)                            1103(b)
7444(c)                            1103(c)
7444(d)                            1103(d)
7445                               1104
7446                               1105
7447(a)                            1106(a)
7447(b)                            1106(b)
7447(c)                            1106(c)
7447(d)                            1106(d)
7447(e)                            1106(e)
7447(f)                            1106(f)
7447(g)                            1106(g)
7451                               1110
7452                               504(b), R.A. 1942
7453                               1111
7454(a)                            1112
7454(b)
7455                               1113
7456(a)                            1114
7456(b)
7456(c)                            1114(b)
7457(a)                            1115(a)
7457(b)                            1115(b)
7458                               1116
7459(a)                            1117(a)
7459(b)                            1117(b)
7459(c)                            1117(c)
7459(d)                            1117(d)
7459(e)                            1117(e)
7459(f)                            1117(f)
7459(g)
7460(a)                            1118(a)
7460(b)                            1118(b)
7461                               1120
7462                               1121
7463
7471(a)                            1130(a)
7471(b)                            1130(b)
7471(c)
7472                               1131
7473                               1132
7474                               1133
7481                               1140
7482(a)                            1141(a)
7482(b)                            1141(b)
7482(c)                            1141(c)
7483                               1142
7484                               1143
7485(a)                            1145
7485(b)
7486                               1146
7487
7491                               2597
7492                               1925(b)
7493                               1930
7501(a)                            3661
7501(b)
7502
7503
7504
7505(a)                            3695(b)
7505(b)                            3695(c)
7506(a)                            3795(a)
7506(b)                            3795(b)
7506(c)                            3795(c)
7506(d)                            3795(d)
7507(a)                            3798(a)
7507(b)                            3798(b)
7507(c)                            3798(c)
7507(d)                            3798(d)
7508(a)                            3804(a)
7508(b)                            3804(d)
7509                               1424
7510                               3331
7511                               3802
7601(a)                            3600
7601(b)
7602                               3614, 3615(a), (b), (c);
                                    3632(a)(1)
7603                               3615(d)
7604(a)                            3633(a)
7604(b)                            3615(e)
7604(c)
7605(a)                            3614, 3615
7605(b)                            3631
7606(a)                            3601(a)(1)
7606(b)                            3601(a)(2)
7606(c)
7607
7621                               3650
7622(a)                            3632(a)
3622(b)                            3632(b)
7623                               3792
7641                               2302(c), 2322(c), 2352(c),
                                    2569(d)(4), 2653(b)
7651(2)(A)                         3811
7652(a)(1)                         3360(a)
7652(a)(2)                         3360(b)
7652(a)(3)                         3360(c)
7652(b)(1)                         3350(a)
7652(b)(2)                         3350(b)
7653(a)(1)                         3361(a)
7653(a)(2)                         3351(a)
7653(b)                            3351(b), 3361(b)
7653(c)                            3351(c), 3361(c)
7653(d)
7654                               2483
7655
7701(a)(1)                         1426(f), 1532(i), 1607(k), 1805,
                                    1931(b), 2733(i), 3228(a),
                                    3238(a), 3507(a), 3797(a)(1)
7701(a)(2)                         3797(a)(2)
7701(a)(3)                         3797(a)(3)
7701(a)(4)                         3797(a)(4)
7701(a)(5)                         3797(a)(5)
7701(a)(6)                         3797(a)(6)
7701(a)(7)                         3797(a)(7)
7701(a)(8)                         3797(a)(8)
7701(a)(9)                         3797(a)(9)
7701(a)(10)                        3797(a)(10)
7701(a)(11)                        3797(a)(11)
7701(a)(12)
7701(a)(13)                        3797(a)(12)
7701(a)(14)                        3797(a)(14)
7701(a)(15)                        3797(a)(15)
7701(a)(16)                        3797(a)(16)
7701(a)(17)                        3797(a)(17)
7701(a)(18)                        3797(a)(18)
7701(a)(19)                        3797(a)(19)
7701(a)(20)                        3797(a)(20)
7701(a)(21)
7701(a)(22)
7701(a)(23)                        48(a)
7701(a)(24)                        48(b)
7701(a)(25)                        48(c)
7701(a)(26)                        48(d)
7701(a)(27)
7701(a)(28)
7701(b)                            3797(b)
7701(c)(1)                         3797(c)
7701(c)(2)
7801(a)                            Reorg. Plan No. 26 of 1950
7801(b)                            3930(a), 3931
7801(c)                            3932
7802                               3900
7803(a)                            3920, 3921, 4000, 4041(a)
7803(b)(1)                         4040
7803(b)(2)                         3901(b)
7803(c)                            3360(b)(2)(B), 3943, 3992, 4010
7803(d)                            3975, 3976, 3977, 3978
7804(a)                            616 R.A. 1951
7804(b)                            3, P.L. 567 (82d Cong.)
7805(a)                            62, 3791(a)
7805(b)                            3791(b)
7805(c)                            3901(a)(2)
7806(a)                            2
7806(b)                            Ch. 1, Sec. 6, P.L. 1
7807(a)
7807(b)
7808                               3970
7809(a)                            2480, 3971(a)
7809(b)                            3971(b)
7809(b)(1)                         3971(b)(1)
7809(b)(2)                         3971(b)(2)
7809(b)(3)                         3971(b)(3)
7851(a)                            See 26 U.S.C. 3, 4
7851(b)                            See 26 U.S.C. 4(b)
7851(c)                            See 26 U.S.C. 4(c)
7851(d)                            See 26 U.S.C. 4(d)
7852(a)                            3803
7852(b)                            See 26 U.S.C. 4(a), 5, 7
7852(c)
7852(d)                            108 R.A. 1941; 109 R.A. 1942; 136
                                    R.A. 1943; 214 R.A. 1950; 615
                                    R.A. 1951; See 22(b)(7)
8001                               5000
8002                               5001
8003                               5002
8004                               5003
8005                               5004
8021                               5010
8022                               5011
8023                               5012
                 -------------------------------
  An Act to revise the internal revenue laws of the United States
  Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That
(a) Citation
  (1) The provisions of this Act set forth under the heading
''Internal Revenue Title'' may be cited as the ''Internal Revenue
Code of 1986 (formerly I.R.C. 1954)''.
  (2) The Internal Revenue Code enacted on February 10, 1939, as
amended, may be cited as the ''Internal Revenue Code of 1939''.
(b) Publication
  This Act shall be published as volume 68A of the United States
Statutes at Large, with a comprehensive table of contents and an
appendix; but without an index or marginal references.  The date of
enactment, bill number, public law number, and chapter number,
shall be printed as a headnote.
(c) Cross reference
  For saving provisions, effective date provisions, and other
related provisions, see chapter 80 (sec. 7801 and following) of the
Internal Revenue Code of 1986.
(d) Enactment of Internal Revenue Title into law
  The Internal Revenue Title referred to in subsection (a)(1) is as
follows: * * *.
(Aug. 16, 1954, ch. 736, 68A Stat. 3; Oct. 22, 1986, Pub. L.
99-514, Sec. 2, 100 Stat. 2095.)

AMENDMENTS

  1986 - Subsecs. (a)(1), (c). Pub. L. 99-514 substituted
''Internal Revenue Code of 1986'' for ''Internal Revenue Code of
1954''.

REDESIGNATION OF INTERNAL REVENUE CODE OF 1954; REFERENCES

  Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
  ''(a) Redesignation of 1954 Code. - The Internal Revenue Title
enacted August 16, 1954, as heretofore, hereby, or hereafter
amended, may be cited as the 'Internal Revenue Code of 1986'.
  ''(b) References in Laws, Etc. - Except when inappropriate, any
reference in any law, Executive order, or other document -
    ''(1) to the Internal Revenue Code of 1954 shall include a
  reference to the Internal Revenue Code of 1986, and
    ''(2) to the Internal Revenue Code of 1986 shall include a
  reference to the provisions of law formerly known as the Internal
  Revenue Code of 1954.''

INTERNAL REVENUE TITLE

Subtitle
A. Income taxes Sec. 1-1564. (FOOTNOTE 1)
   (FOOTNOTE 1) Section numbers editorially supplied.
B. Estate and gift taxes Sec. 2001-2663.
C. Employment taxes Sec. 3101-3510.
D. Miscellaneous excise taxes Sec. 4001-5000.
E. Alcohol, tobacco, and certain other excise taxes Sec. 5001-5881.
F. Procedure and administration Sec. 6001-7873.
G. The Joint Committee on Taxation Sec. 8001-8023.
H. Financing of Presidential election campaigns Sec. 9001-9042.
I. Trust Fund Code Sec. 9500-9602.
J. Coal industry health benefits Sec. 9701-9722. (FOOTNOTE 2)
   (FOOTNOTE 2) Editorially supplied.  Subtitle J added by Pub. L.
102-486 without corresponding amendment of title analysis.

AMENDMENTS

  1982 - Pub. L. 97-248, title III, Sec. 307(b)(2), 308(a), Sept.
3, 1982, 96 Stat. 590, 591, provided that, applicable to payments
of interest, dividends, and patronage dividends paid or credited
after June 30, 1983, subtitle C heading is amended to read
''Employment taxes and collection of income tax at source''.
Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
Stat. 369, repealed subtitle A (Sec. 301-308) of title III of Pub.
L. 97-248 as of the close of June 30, 1983, and provided that the
Internal Revenue Code of 1954 (now 1986) (this title) shall be
applied and administered (subject to certain exceptions) as if such
subtitle A (and the amendments made by such subtitle A) had not
been enacted.
  1981 - Pub. L. 97-119, title I, Sec. 103(c)(2), Dec. 29, 1981, 95
Stat. 1638, added subtitle I heading ''Trust Fund Code''.
  1976 - Pub. L. 94-455, title XIX, Sec. 1907(b)(2), Oct. 4, 1976,
90 Stat. 1836, substituted in subtitle G heading ''The Joint
Committee on Taxation'' for ''The Joint Committee on Internal
Revenue Taxation''.
  1974 - Pub. L. 93-443, title IV, Sec. 408(a), Oct. 15, 1974, 88
Stat. 1297, added subtitle H heading ''Financing of Presidential
election campaigns''.

SECTION REFERRED TO IN OTHER SECTIONS

This title is referred to in title 2 sections 31a-2, 31a-3, 60c-1, 65c, 632, 651; title 5 section 8440; title 10 section 2401; title 12 section 3413; title 15 sections 78kkk, 631b; title 16 section 470b; title 18 section 4043; title 20 sections 1087-1, 1087-2, 1087ee, 1087ss, 1087vv, 1132d-1; title 22 sections 3307, 4071i, 4071j, 5401; title 25 sections 983f, 1716, 2719; title 29 sections 1002, 1061, 1083, 1301, 1453, 1706; title 30 section 1473; title 31 sections 1324, 3105, 3106, 3124, 3701, 3711, 3718, 3729, 3801; title 33 section 2717; title 36 sections 1514, 1614, 1714, 1814, 1914, 2014, 2114, 2214, 2314, 2414, 2514, 2614, 2714, 2814, 2915, 3014, 3114, 3614, 3714, 3815, 3914, 4015, 4814, 5014, 5114; title 40 section 270a; title 41 section 261; title 42 sections 401, 408, 416, 1395y, 1471, 4636, 5055, 8217, 10702; title 45 sections 231m, 1347; title 46 App. section 1177; title 49 section 326; title 50 section 2154.
Web edition produced by John Walker