Table of internal revenue code sections

• Pages: 295-298
• Author: James R. Repetti,William H. Lyons,Charlene D. Luke

295

TABLE OF INTERNAL

REVENUE CODE SECTIONS

—————

§ 1(a)–(d)................................... 92

§ 1(e) ....................................... 289

§ 1(h).................. 92, 195, 196, 211

§ 1(h)(5)(B) .............. 195, 196, 211

§ 1(h)(9) ...........................195, 211

§ 1(h)(11) ............................ 5, 7, 8

§ 11 ........................................... 92

§ 62(a)(1) .................................. 31

§ 62(a)(4) .................................. 26

§ 67(b) ................................. 26, 3 2

§ 67(g) ................................. 26, 32

§ 79 ........................................... 32

§ 83 .......................... 57, 62, 65, 67

§ 83(a) ....................................... 73

§ 83(b)(1) .................................. 74

§ 83(i) ........................................ 74

§ 83(i)(2) ................................... 74

§ 102 ....................................... 110

§ 111 ......................................... 28

§ 119 ......................................... 31

§ 132(f)(1) ................................. 32

§ 151 ......................................... 26

§ 151(d)(5) ................................ 26

§ 162(a) ................................ ... 173

§ 162(c) ............................... 38, 57

§ 162(e) ................................... 154

§ 162(l) ...................................... 32

§ 162(l)(2)(A) ............................ 32

§ 163(d) ..................................... 27

§ 163(e)(5) ................................. 34

§ 165 ......................................... 42

§ 168 ....................................... 133

§ 168(c) ..................................... 95

§ 168(i)(7) .................. 71, 131, 133

§ 170 ......................................... 43

§ 170(e) ............................... 42, 44

§ 172 ................................... 41, 48

§ 172(a)(2) ................................ 47

§ 197 ....................................... 204

§ 199A..... 6, 7, 8, 9, 10, 24, 26, 32,

33, 41, 75, 174, 175, 176, 177,

179, 181, 185, 190, 223, 238,

250, 251, 257, 262, 267, 268,

285

§ 199A(a) .................................... 7

§ 199A(a)–(f) ............................. 32

§ 199A(b)(2)(B)(ii) .................. 6, 8

§ 199A(b)(6) ................................ 8

§ 199A(c) .................. 175, 176, 285

§ 199A(c)(1) .......................... 6, 24

§ 199A(c)(2) ................................ 6

§ 199A(c)(3) ................................ 6

§ 199A(c)(3)(A) ......................... 41

§ 199A(c)(3)(B) .......... 6, 190, 223,

250, 251, 257, 268

§ 199A(c)(3)(B)(i) .................... 151

§ 199A(c)(4) ................................ 6

§ 199A(c)(4)(B) ....... 174, 250, 256

§ 199A(d)(1)(B) ............. 6, 32, 179

§ 199A(d)(2) ................................ 6

§ 199A(d)(2)(A) ....................... 179

§ 199A(d)(3) .............................. 32

§ 199A(e)(2)(A) ........................... 6

§ 199A(e)(4) .............................. 24

§ 199A(f) ..................................... 7

§ 199A(f)(1)(A)(i) .............. 41, 176

§ 199A(f)(1)(A)(ii) ........... 175, 176

§ 199A(f)(1)(B) ........................ 285

§ 199A(f)(4)(A) .......................... 75

§§ 211–223 ................................ 26

§ 212 ......................................... 26

§ 213 ......................................... 26

§ 216 ......................................... 26

§ 263 ....................................... 178

§ 263A ..................................... 178

§ 267 ....................................... 187

§ 267(a)(2) ....................... 174, 187

§ 267(b) ........................... 174, 187

§ 267(c) ................................... 187

§ 267(e) ................................... 174

§ 301 ......................................... 11

§§ 301–385 .................................. 1

§ 311 ....................................... 280

§ 311(b) ............................... 11, 36

§ 351 ................ 73, 151, 177, 188,

202, 206

§ 351(a) ............................... 51, 72

§ 351(b) ..................................... 72

§ 357 ....................................... 172

§ 357(b) ..................................... 73

§ 357(c) ..................................... 73

§ 358 ....................................... 172

§ 358(a) ..................................... 73

§ 362(e)(2) ............................... 152

§ 409A(d)(7) .............................. 74

§ 443 ....................................... 289

§ 443(a)(2) ............................... 282

§ 444 ......................................... 30

§ 461(h) ................................... 154

§ 461(l) ................... 40, 41, 42, 46,

47, 48, 49

§ 461(l)(1) ................................. 48