Legislación


US (United States) Code. Title 26


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26 USC TITLE 26 - INTERNAL REVENUE CODE 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

-HEAD-

TITLE 26 - INTERNAL REVENUE CODE

-MISC1-

-HEAD-

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 1986 Code

section number 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(a) 6418(a)

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, Omitted

3916

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 1939 Code

section number 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

7301(e) 3321(b)(3)

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)

7622(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: * * *.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99-514, Sec. 2, Oct.

22, 1986, 100 Stat. 2095.)

-MISC2-

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."

-HEAD-

INTERNAL REVENUE TITLE

-MISC3-

Subtitle

A. Income taxes.

B. Estate and gift taxes.

C. Employment taxes.

D. Miscellaneous excise taxes.

E. Alcohol, tobacco, and certain other excise taxes.

F. Procedure and administration.

G. The Joint Committee on Taxation.

H. Financing of Presidential election campaigns.

I. Trust Fund Code.

J. Coal industry health benefits.(!1)

K. Group health plan requirements.

AMENDMENTS

1997 - Pub. L. 105-34, title XV, Sec. 1531(b)(3), Aug. 5, 1997,

111 Stat. 1085, added subtitle K heading "Group health plan

requirements" and struck out former subtitle K heading "Group

health plan portability, access, and renewability requirements".

1996 - Pub. L. 104-191, title IV, Sec. 401(b), Aug. 21, 1996, 110

Stat. 2082, added subtitle K heading "Group health plan

portability, access, and renewability requirements".

1982 - Pub. L. 97-248, title III, Secs. 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 (Secs. 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".

-SECREF-

TITLE REFERRED TO IN OTHER SECTIONS

This title is referred to in title 2 sections 31a-2, 31a-3,

31a-4, 60c-1, 65c, 434, 441b, 632, 651, 691e, 691f, 1610, 1953;

title 5 sections 5514, 8432, 8440, 8440e; title 6 section 395;

title 10 section 2401; title 11 sections 346, 745; title 12

sections 1825, 3413; title 15 sections 78c, 78kkk, 80a-3, 80b-3,

631b; title 16 sections 460lll-47, 470b, 1855; title 18 sections

983, 4043; title 20 sections 1087-1, 1087-2, 1087ee, 1087ss,

1087vv; title 22 sections 3307, 3968, 4071i, 4071j, 5401; title 25

sections 983f, 1716, 2719; title 29 sections 1002, 1061, 1083,

1146, 1301, 1453, 2897; title 30 section 1473; title 31 sections

1324, 3105, 3106, 3124, 3332, 3701, 3711, 3716, 3718, 3720B, 3729,

3801; title 33 section 2717; title 36 sections 20208, 20708, 20909,

21008, 21108, 22908, 40108, 50108, 60108, 70108, 70308, 80508,

100108, 110108, 140708, 150109, 151508, 152108, 152708, 152909,

154508, 154709, 170309, 170508, 190309, 210309, 220708, 230509,

240108; title 38 sections 7361, 7363; title 40 sections 1301, 1312,

3131; title 42 sections 401, 405, 408, 416, 604, 1007, 1395b-5,

1395y, 1471, 4636, 5055, 8217, 10702; title 45 sections 231m, 1347;

title 46 App. section 1177; title 49 section 326; title 50 section

2154.

-STATAMEND-

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.

-HEAD-

Subtitle A - Income Taxes

-MISC4-

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, 5. Repealed.]

6. Consolidated returns 1501

-HEAD-

Subtitle B - Estate and Gift Taxes

11. Estate tax 2001

12. Gift tax 2501

13. Tax on 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 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, pipe tobacco,

and cigarette papers and tubes 5701

53. Machine guns, destructive devices, and certain other

firearms 5801

54. Greenmail 5881

55. Structured settlement factoring transactions 5891

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

Subtitle K - Group Health Plan Requirements

100. Group health plan requirements 9801

-FOOTNOTE-

(!1) Editorially supplied. Subtitle J added by Pub. L. 102-486

without corresponding amendment of title analysis.

-End-

-CITE-

26 USC Subtitle A - Income Taxes 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle A - Income Taxes

-HEAD-

Subtitle A - Income Taxes

-MISC1-

Chapter

1. Normal taxes and surtaxes.

2. Tax on self-employment income.

3. Withholding of tax on nonresident aliens and foreign

corporations.

[4, 5. Repealed.]

6. Consolidated returns.

AMENDMENTS

1997 - Pub. L. 105-34, title XI, Sec. 1131(c)(4), Aug. 5, 1997,

111 Stat. 980, struck out item for chapter 5 "Tax on transfers to

avoid income tax".

1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(11), Nov. 5,

1990, 104 Stat. 1388-522, struck out item for chapter 4 "Rules

applicable to recovery of excessive profits on government

contracts".

1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(D), July

18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at

end of item for chapter 3.

-SECREF-

SUBTITLE REFERRED TO IN OTHER SECTIONS

This subtitle is referred to in sections 35, 810, 2056A, 2107,

3402, 3502, 3507, 3508, 4911, 4980, 4999, 5041, 5881, 6011, 6012,

6013, 6038A, 6075, 6111, 6159, 6164, 6201, 6211, 6212, 6213, 6214,

6229, 6231, 6234, 6242, 6311, 6315, 6401, 6404, 6420, 6421, 6427,

6501, 6601, 6621, 6672, 6682, 6694, 6695, 6696, 6702, 6871, 6901,

6905, 7001, 7463, 7491, 7701, 7851, 7852, 7872, 7873 of this title;

title 22 sections 1627, 5510; title 25 sections 1729, 1754; title

31 section 3105; title 42 sections 411, 11371; title 45 section

231m; title 48 section 1421i; title 50 App. section 2017e.

-End-




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