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    US Code, Title 26 (2017 edition)

    US Code, Title 26 (2017 edition) — INTERNAL REVENUE CODE

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    <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <link rel="stylesheet" type="text/css" href="usc.css" /> <title>U.S.C. Title 26 - INTERNAL REVENUE CODE </title> <!-- AUTHORITIES-PUBLICATION-NAME:2012 Edition and Supplement V --> <!-- AUTHORITIES-PUBLICATION-ID:2012SUPP517 --> <!-- AUTHORITIES-PUBLICATION-YEAR:2017 --> <!-- AUTHORITIES-LAWS-ENACTED-THROUGH-DATE:20180112 --> <!-- SEARCHABLE-LAWS-ENACTED-THROUGH-DATE:January 12th, 2018 --> <!-- AUTHORITIES-USC-TITLE-NAME:TITLE 26 - INTERNAL REVENUE CODE --> <!-- AUTHORITIES-USC-TITLE-ENUM:26 --> <!-- AUTHORITIES-USC-TITLE-STATUS:editorial --> <!-- CONVERSION-PROGRAM:xy2html.pm-0.392-20180323 --> <!-- CONVERSION-DATETIME:20180620152438 --> </head> <body width="700"> <div> <!-- PDFPage:1 --> <!-- documentid:26_ currentthrough:20180112 documentPDFPage:-1 --> <!-- itempath:/260 --> <!-- itemsortkey:260AAAA --> <!-- expcite:TITLE 26-INTERNAL REVENUE CODE --> <!-- field-start:titlehead --> <h1 class="usc-title-head">TITLE 26&mdash;INTERNAL REVENUE CODE</h1> <!-- field-end:titlehead --> <!-- field-start:notes --> <!-- field-start:miscellaneous-note --> <h4 class="note-head">Act Aug. 16, 1954, ch. 736, 68A Stat. 3</h4> <p class="note-body">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&ndash;514, &sect;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.</p> <p class="note-body">Citations to &quot;R.A.&quot; refer to the sections of earlier Revenue Acts.</p> <table class="uscdispo2col" cellspacing="0" width="700"><caption><cap-smallcap>Table I</cap-smallcap></caption> <tr><th id="row0col0"><i>1939&#160;Code <p class="intabledata">section&#160;number</p></i></th><th id="row0col1"><i>1986&#160;Code <p class="intabledata">section&#160;number</p></i></th></tr> <tr> <td class="left">1 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">2 </td> <td class="right">7806(a)</td> </tr> <tr> <td class="left">3, 4 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">11 </td> <td class="right">1</td> </tr> <tr> <td class="left">12(a), (b)(1), (2) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">12(b)(3), (c) </td> <td class="right">1</td> </tr> <tr> <td class="left">12(d) </td> <td class="right">2</td> </tr> <tr> <td class="left">12(e) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">12(f) </td> <td class="right">1</td> </tr> <tr> <td class="left">12(g), 13(a) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">13(b) </td> <td class="right">11</td> </tr> <tr> <td class="left">13(c)&ndash;(f), 14 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">15(a), (b) </td> <td class="right">11</td> </tr> <tr> <td class="left">15(c) </td> <td class="right">1551</td> </tr> <tr> <td class="left">21 </td> <td class="right">63</td> </tr> <tr> <td class="left">22(a) </td> <td class="right">61</td> </tr> <tr> <td class="left">22(b)(1) </td> <td class="right">101</td> </tr> <tr> <td class="left">22(b)(2)(A) </td> <td class="right">72</td> </tr> <tr> <td class="left">22(b)(2)(B) </td> <td class="right">72, 403</td> </tr> <tr> <td class="left">22(b)(2)(C) </td> <td class="right">72</td> </tr> <tr> <td class="left">22(b)(3)&ndash;(5) </td> <td class="right">102&ndash;104</td> </tr> <tr> <td class="left">22(b)(6) </td> <td class="right">107</td> </tr> <tr> <td class="left">22(b)(7) </td> <td class="right">894</td> </tr> <tr> <td class="left">22(b)(8) </td> <td class="right">115, 526, 892, 893, 911, 912, 933, 943</td> </tr> <tr> <td class="left">22(b)(9), (10) </td> <td class="right">108</td> </tr> <tr> <td class="left">22(b)(11)&ndash;(14) </td> <td class="right">109, 111&ndash;113</td> </tr> <tr> <td class="left">22(b)(15) </td> <td class="right">621</td> </tr> <tr> <td class="left">22(b)(16), (17) </td> <td class="right">114, 121</td> </tr> <tr> <td class="left">22(c) </td> <td class="right">471</td> </tr> <tr> <td class="left">22(d)(1)&ndash;(5) </td> <td class="right">472</td> </tr> <tr> <td class="left">22(d)(6) </td> <td class="right">1321, 6155(a)</td> </tr> <tr> <td class="left">22(e) </td> <td class="right">301(a)</td> </tr> <tr> <td class="left">22(f) </td> <td class="right">1001</td> </tr> <tr> <td class="left">22(g) </td> <td class="right">861, 862, 863, 864</td> </tr> <tr> <td class="left">22(h) </td> <td class="right">Chapter 1, Subchapter G, Part III</td> </tr> <tr> <td class="left">22(i) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">22(j) </td> <td class="right">76</td> </tr> <tr> <td class="left">22(k) </td> <td class="right">71</td> </tr> <tr> <td class="left">22(<i>l</i>) </td> <td class="right">691</td> </tr> <tr> <td class="left">22(m) </td> <td class="right">73, 6201(c)</td> </tr> <tr> <td class="left">22(n) </td> <td class="right">62</td> </tr> <tr> <td class="left">22(<i>o</i>) </td> <td class="right">75</td> </tr> <tr> <td class="left">23 </td> <td class="right">161, 211</td> </tr> <tr> <td class="left">23(a)(1)(A), (B) </td> <td class="right">162</td> </tr> <tr> <td class="left">23(a)(1)(C) </td> <td class="right">263</td> </tr> <tr> <td class="left">23(a)(2) </td> <td class="right">212</td> </tr> <tr> <td class="left">23(b) </td> <td class="right">163, 265</td> </tr> <tr> <td class="left">23(c)(1) </td> <td class="right">164</td> </tr> <tr> <td class="left">23(c)(2) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">23(c)(3), (d) </td> <td class="right">164</td> </tr> <tr> <td class="left">23(e)&ndash;(i) </td> <td class="right">165</td> </tr> <tr> <td class="left">23(j) </td> <td class="right">1091</td> </tr> <tr> <td class="left">23(k)(1) </td> <td class="right">166, 593</td> </tr> <tr> <td class="left">23(k)(2) </td> <td class="right">165(g)(1), 166(e), 582</td> </tr> <tr> <td class="left">23(k)(3) </td> <td class="right">165(g)(2)</td> </tr> <tr> <td class="left">23(k)(4), (5) </td> <td class="right">166</td> </tr> <tr> <td class="left">23(k)(6) </td> <td class="right">166, 271</td> </tr> <tr> <td class="left">23(<i>l</i>) </td> <td class="right">167</td> </tr> <tr> <td class="left">23(m) </td> <td class="right">611</td> </tr> <tr> <td class="left">23(n) </td> <td class="right">167</td> </tr> <tr> <td class="left">23(<i>o</i>) </td> <td class="right">170</td> </tr> <tr> <td class="left">23(p) </td> <td class="right">404</td> </tr> <tr> <td class="left">23(q) </td> <td class="right">170</td> </tr> <tr> <td class="left">23(r) </td> <td class="right">591</td> </tr> <tr> <td class="left">23(s) </td> <td class="right">172</td> </tr> <tr> <td class="left">23(t) </td> <td class="right">168, 169</td> </tr> <tr> <td class="left">23(u) </td> <td class="right">215</td> </tr> <tr> <td class="left">23(v) </td> <td class="right">171</td> </tr> <tr> <td class="left">23(w) </td> <td class="right">691</td> </tr> <tr> <td class="left">23(x) </td> <td class="right">213</td> </tr> <tr> <td class="left">23(y) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">23(z) </td> <td class="right">216</td> </tr> <tr> <td class="left">23(aa)(1) </td> <td class="right">141</td> </tr> <tr> <td class="left">23(aa)(2) </td> <td class="right">36</td> </tr> <tr> <td class="left">23(aa)(3) </td> <td class="right">144</td> </tr> <tr> <td class="left">23(aa)(4) </td> <td class="right">4, 142</td> </tr> <tr> <td class="left">23(aa)(5)&ndash;(7) </td> <td class="right">142&ndash;144</td> </tr> <tr> <td class="left">23(bb) </td> <td class="right">173</td> </tr> <tr> <td class="left">23(cc) </td> <td class="right">616</td> </tr> <tr> <td class="left">23(dd) </td> <td class="right">592</td> </tr> <tr> <td class="left">23(ee) </td> <td class="right">1202</td> </tr> <tr> <td class="left">23(ff) </td> <td class="right">615</td> </tr> <tr> <td class="left">24(a) </td> <td class="right">261</td> </tr> <tr> <td class="left">24(a)(1) </td> <td class="right">262</td> </tr> <tr> <td class="left">24(a)(2), (3) </td> <td class="right">263</td> </tr> <tr> <td class="left">24(a)(4), (5) </td> <td class="right">264, 265</td> </tr> <tr> <td class="left">24(a)(6) </td> <td class="right">264</td> </tr> <tr> <td class="left">24(a)(7) </td> <td class="right">266</td> </tr> <tr> <td class="left">24(b), (c) </td> <td class="right">267</td> </tr> <tr> <td class="left">24(d) </td> <td class="right">273</td> </tr> <tr> <td class="left">24(e) </td> <td class="right">1451</td> </tr> <tr> <td class="left">24(f) </td> <td class="right">268</td> </tr> <tr> <td class="left">25(a) </td> <td class="right">35</td> </tr> <tr> <td class="left">25(b)(1) </td> <td class="right">151</td> </tr> <tr> <td class="left">25(b)(2) </td> <td class="right">153</td> </tr> <tr> <td class="left">25(b)(3) </td> <td class="right">152</td> </tr> <tr> <td class="left">26 </td> <td class="right">241</td> </tr> <tr> <td class="left">26(a) </td> <td class="right">242</td> </tr> <tr> <td class="left">26(b)(1)&ndash;(3) </td> <td class="right">243&ndash;245</td> </tr> <tr> <td class="left">26(b) </td> <td class="right">246</td> </tr> <tr> <td class="left">26(c) </td> <td class="right">545, 556</td> </tr> <tr> <td class="left">26(d) </td> <td class="right">535, 545, 601</td> </tr> <tr> <td class="left">26(e) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">26(f) </td> <td class="right">561, 562, 564</td> </tr> <tr> <td class="left">26(g) </td> <td class="right">565</td> </tr> <tr> <td class="left">26(h) </td> <td class="right">247</td> </tr> <tr> <td class="left">26(i) </td> <td class="right">922</td> </tr> <tr> <td class="left">27(a) </td> <td class="right">561</td> </tr> <tr> <td class="left">27(b) </td> <td class="right">535, 562</td> </tr> <tr> <td class="left">27(c)&ndash;(i) </td> <td class="right">562, 564</td> </tr> <tr> <td class="left">28 </td> <td class="right">565</td> </tr> <tr> <td class="left">31 </td> <td class="right">33</td> </tr> <tr> <td class="left">32 </td> <td class="right">32</td> </tr> <tr> <td class="left">33 </td> <td class="right">6401</td> </tr> <tr> <td class="left">34 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">35 </td> <td class="right">31</td> </tr> <tr> <td class="left">41 </td> <td class="right">441, 446</td> </tr> <tr> <td class="left">42(a) </td> <td class="right">451</td> </tr> <tr> <td class="left">42(b)&ndash;(d) </td> <td class="right">454</td> </tr> <tr> <td class="left">43 </td> <td class="right">461</td> </tr> <tr> <td class="left">44 </td> <td class="right">453, 7101</td> </tr> <tr> <td class="left">45 </td> <td class="right">482</td> </tr> <tr> <td class="left">46 </td> <td class="right">442</td> </tr> <tr> <td class="left">47 </td> <td class="right">443, 6011(a)</td> </tr> <tr> <td class="left">48 </td> <td class="right">441, 7701</td> </tr> <tr> <td class="left">51 </td> <td class="right">6001, 6011(a)</td> </tr> <tr> <td class="left">51(a) </td> <td class="right">6001, 6012(a), 6065(b)</td> </tr> <tr> <td class="left">51(b) </td> <td class="right">6012(b)(1), 6013(a), 6014(b)</td> </tr> <tr> <td class="left">51(c) </td> <td class="right">6012(b)</td> </tr> <tr> <td class="left">51(d) </td> <td class="right">Omitted. See 6064.</td> </tr> <tr> <td class="left">51(e) </td> <td class="right">6065(a)</td> </tr> <tr> <td class="left">51(f) </td> <td class="right">6014(a), (b), 6151(a), (b), 6155(a)</td> </tr> <tr> <td class="left">51(g) </td> <td class="right">6012(b), 6013(b), 6653(a), 6659</td> </tr> <tr> <td class="left">52 </td> <td class="right">6012(a), (b), 6062</td> </tr> <tr> <td class="left">53 </td> <td class="right">6072, 6081, 6091</td> </tr> <tr> <td class="left">54(a)&ndash;(b) </td> <td class="right">6001</td> </tr> <tr> <td class="left">54(c)&ndash;(e) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">54(f) </td> <td class="right">6033(a), 6065(b)</td> </tr> <tr> <td class="left">55 </td> <td class="right">6103, 7213(a)</td> </tr> <tr> <td class="left">56(a) </td> <td class="right">6151(a)</td> </tr> <tr> <td class="left">56(b) </td> <td class="right">6152, 6601(c)(2)</td> </tr> <tr> <td class="left">56(c) </td> <td class="right">6161(a), 6162(a), 6165, 7101</td> </tr> <tr> <td class="left">56(d)&ndash;(f) </td> <td class="right">Omitted<!-- PDFPage:2 --></td> </tr> <tr> <td class="left">56(g) </td> <td class="right">6313</td> </tr> <tr> <td class="left">56(h) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">56(i) </td> <td class="right">6151(b)</td> </tr> <tr> <td class="left">56(j), 57 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">58 </td> <td class="right">6012(b), 6015, 6064, 6065, 6073(a), (c), 6081(a), 6091(b), 6103, 6161(a)</td> </tr> <tr> <td class="left">59(a)&ndash;(c) </td> <td class="right">6153</td> </tr> <tr> <td class="left">59(d) </td> <td class="right">6201(b), 6315, 6601(g)</td> </tr> <tr> <td class="left">60 </td> <td class="right">6015(g), 6073(b), (d), (e), 6091(b), 6153(b), (d), (e)</td> </tr> <tr> <td class="left">61 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">62 </td> <td class="right">7805</td> </tr> <tr> <td class="left">63 </td> <td class="right">6108</td> </tr> <tr> <td class="left">64 </td> <td class="right">7701</td> </tr> <tr> <td class="left">101(1)&ndash;(11), (13)&ndash;(19) </td> <td class="right">501</td> </tr> <tr> <td class="left">101(12) </td> <td class="right">521, 522</td> </tr> <tr> <td class="left">101 </td> <td class="right">502</td> </tr> <tr> <td class="left">102(a) </td> <td class="right">531, 532</td> </tr> <tr> <td class="left">102(b), (c) </td> <td class="right">533</td> </tr> <tr> <td class="left">102(d), (e) </td> <td class="right">535, 541</td> </tr> <tr> <td class="left">102(f) </td> <td class="right">536</td> </tr> <tr> <td class="left">103 </td> <td class="right">891</td> </tr> <tr> <td class="left">104(a) </td> <td class="right">581</td> </tr> <tr> <td class="left">104(b) </td> <td class="right">11</td> </tr> <tr> <td class="left">105 </td> <td class="right">632</td> </tr> <tr> <td class="left">106 </td> <td class="right">1347</td> </tr> <tr> <td class="left">107(a), (b) </td> <td class="right">1301, 1302</td> </tr> <tr> <td class="left">107(c) </td> <td class="right">1304(a)</td> </tr> <tr> <td class="left">107(d) </td> <td class="right">1303</td> </tr> <tr> <td class="left">107(e) </td> <td class="right">1304(b)</td> </tr> <tr> <td class="left">108 </td> <td class="right">21</td> </tr> <tr> <td class="left">109 </td> <td class="right">921</td> </tr> <tr> <td class="left">110 </td> <td class="right">594</td> </tr> <tr> <td class="left">111 </td> <td class="right">1001</td> </tr> <tr> <td class="left">112(a) </td> <td class="right">1002</td> </tr> <tr> <td class="left">112(b)(1) </td> <td class="right">1031</td> </tr> <tr> <td class="left">112(b)(2) </td> <td class="right">1036</td> </tr> <tr> <td class="left">112(b)(3) </td> <td class="right">354, 355</td> </tr> <tr> <td class="left">112(b)(4) </td> <td class="right">361</td> </tr> <tr> <td class="left">112(b)(5) </td> <td class="right">351</td> </tr> <tr> <td class="left">112(b)(6) </td> <td class="right">332</td> </tr> <tr> <td class="left">112(b)(6)(D) </td> <td class="right">7101</td> </tr> <tr> <td class="left">112(b)(7) </td> <td class="right">333</td> </tr> <tr> <td class="left">112(b)(8) </td> <td class="right">1081</td> </tr> <tr> <td class="left">112(b)(9) </td> <td class="right">373</td> </tr> <tr> <td class="left">112(b)(10) </td> <td class="right">371</td> </tr> <tr> <td class="left">112(b)(11) </td> <td class="right">355</td> </tr> <tr> <td class="left">112(c) </td> <td class="right">351, 356, 371, 1031</td> </tr> <tr> <td class="left">112(d) </td> <td class="right">361, 371</td> </tr> <tr> <td class="left">112(e) </td> <td class="right">351, 356, 361, 371, 1031</td> </tr> <tr> <td class="left">112(f) </td> <td class="right">1033</td> </tr> <tr> <td class="left">112(g), (h) </td> <td class="right">368</td> </tr> <tr> <td class="left">112(i) </td> <td class="right">367</td> </tr> <tr> <td class="left">112(j) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">112(k) </td> <td class="right">357, 371</td> </tr> <tr> <td class="left">112(<i>l</i>) </td> <td class="right">371</td> </tr> <tr> <td class="left">112(m) </td> <td class="right">1071</td> </tr> <tr> <td class="left">112(n) </td> <td class="right">1034</td> </tr> <tr> <td class="left">113(a) </td> <td class="right">1012</td> </tr> <tr> <td class="left">113(a)(1) </td> <td class="right">1013</td> </tr> <tr> <td class="left">113(a)(2)&ndash;(4) </td> <td class="right">1015</td> </tr> <tr> <td class="left">113(a)(5) </td> <td class="right">1014</td> </tr> <tr> <td class="left">113(a)(6) </td> <td class="right">358, 1031</td> </tr> <tr> <td class="left">113(a)(7), (8) </td> <td class="right">362</td> </tr> <tr> <td class="left">113(a)(9) </td> <td class="right">1033</td> </tr> <tr> <td class="left">113(a)(10) </td> <td class="right">1091</td> </tr> <tr> <td class="left">113(a)(11), (12) </td> <td class="right">1051, 1052</td> </tr> <tr> <td class="left">113(a)(13) </td> <td class="right">723, 732</td> </tr> <tr> <td class="left">113(a)(14) </td> <td class="right">1053</td> </tr> <tr> <td class="left">113(a)(15) </td> <td class="right">334</td> </tr> <tr> <td class="left">113(a)(16) </td> <td class="right">1052</td> </tr> <tr> <td class="left">113(a)(17) </td> <td class="right">1082</td> </tr> <tr> <td class="left">113(a)(18) </td> <td class="right">334</td> </tr> <tr> <td class="left">113(a)(19) </td> <td class="right">307</td> </tr> <tr> <td class="left">113(a)(20), (21) </td> <td class="right">373</td> </tr> <tr> <td class="left">113(a)(22) </td> <td class="right">372</td> </tr> <tr> <td class="left">113(a)(23) </td> <td class="right">358</td> </tr> <tr> <td class="left">113(b) </td> <td class="right">1011</td> </tr> <tr> <td class="left">113(b)(1), (2) </td> <td class="right">1016</td> </tr> <tr> <td class="left">113(b)(3), (4) </td> <td class="right">1017, 1018</td> </tr> <tr> <td class="left">113(c), (d) </td> <td class="right">1019, 1020</td> </tr> <tr> <td class="left">113(e) </td> <td class="right">1022</td> </tr> <tr> <td class="left">114(a) </td> <td class="right">167(f)</td> </tr> <tr> <td class="left">114(b)(1) </td> <td class="right">612</td> </tr> <tr> <td class="left">114(b)(2) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">114(b)(3) </td> <td class="right">613(b)(3)</td> </tr> <tr> <td class="left">114(b)(4) </td> <td class="right">613(b)(4)</td> </tr> <tr> <td class="left">115(a) </td> <td class="right">301, 316</td> </tr> <tr> <td class="left">115(b) </td> <td class="right">301, 316</td> </tr> <tr> <td class="left">115(c) </td> <td class="right">302, 312, 331, 342</td> </tr> <tr> <td class="left">115(d), (e) </td> <td class="right">301</td> </tr> <tr> <td class="left">115(f) </td> <td class="right">305</td> </tr> <tr> <td class="left">115(g)(1) </td> <td class="right">302</td> </tr> <tr> <td class="left">115(g)(2) </td> <td class="right">304</td> </tr> <tr> <td class="left">115(g)(3) </td> <td class="right">303</td> </tr> <tr> <td class="left">115(h) </td> <td class="right">312</td> </tr> <tr> <td class="left">115(i) </td> <td class="right">302, 346</td> </tr> <tr> <td class="left">115(j) </td> <td class="right">301</td> </tr> <tr> <td class="left">115(k) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">115(<i>l</i>), (m) </td> <td class="right">312</td> </tr> <tr> <td class="left">116(a) </td> <td class="right">911</td> </tr> <tr> <td class="left">116(b) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">116(c) </td> <td class="right">892</td> </tr> <tr> <td class="left">116(d), (e) </td> <td class="right">115</td> </tr> <tr> <td class="left">116(f) </td> <td class="right">943</td> </tr> <tr> <td class="left">116(g) </td> <td class="right">526</td> </tr> <tr> <td class="left">116(h) </td> <td class="right">893</td> </tr> <tr> <td class="left">116(i) </td> <td class="right">121(a)(17)</td> </tr> <tr> <td class="left">116(j), (k) </td> <td class="right">912</td> </tr> <tr> <td class="left">116(<i>l</i>) </td> <td class="right">933</td> </tr> <tr> <td class="left">117(a) </td> <td class="right">1221, 1222</td> </tr> <tr> <td class="left">117(b) </td> <td class="right">1202</td> </tr> <tr> <td class="left">117(c) </td> <td class="right">1201</td> </tr> <tr> <td class="left">117(d) </td> <td class="right">1211</td> </tr> <tr> <td class="left">117(e)(1) </td> <td class="right">1212</td> </tr> <tr> <td class="left">117(e)(2) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">117(f) </td> <td class="right">1232</td> </tr> <tr> <td class="left">117(g)(1), (2) </td> <td class="right">1233, 1234</td> </tr> <tr> <td class="left">117(g)(3) </td> <td class="right">1238</td> </tr> <tr> <td class="left">117(h) </td> <td class="right">1223</td> </tr> <tr> <td class="left">117(i) </td> <td class="right">582</td> </tr> <tr> <td class="left">117(j) </td> <td class="right">1231</td> </tr> <tr> <td class="left">117(k) </td> <td class="right">631</td> </tr> <tr> <td class="left">117(<i>l</i>) </td> <td class="right">1233</td> </tr> <tr> <td class="left">117(m) </td> <td class="right">341</td> </tr> <tr> <td class="left">117(n) </td> <td class="right">1236</td> </tr> <tr> <td class="left">117(<i>o</i>), (p) </td> <td class="right">1239, 1240</td> </tr> <tr> <td class="left">118 </td> <td class="right">1091</td> </tr> <tr> <td class="left">119(a), (b) </td> <td class="right">861</td> </tr> <tr> <td class="left">119(c), (d) </td> <td class="right">862</td> </tr> <tr> <td class="left">119(e) </td> <td class="right">861, 862, 863</td> </tr> <tr> <td class="left">119(f) </td> <td class="right">864</td> </tr> <tr> <td class="left">120 </td> <td class="right">170</td> </tr> <tr> <td class="left">121 </td> <td class="right">583</td> </tr> <tr> <td class="left">122 </td> <td class="right">172</td> </tr> <tr> <td class="left">123 </td> <td class="right">77</td> </tr> <tr> <td class="left">124 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">124A, 124B </td> <td class="right">168, 169</td> </tr> <tr> <td class="left">125 </td> <td class="right">171</td> </tr> <tr> <td class="left">126 </td> <td class="right">691</td> </tr> <tr> <td class="left">127(a), (b) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">127(c)(1)&ndash;(5) </td> <td class="right">1331&ndash;1335</td> </tr> <tr> <td class="left">127(d) </td> <td class="right">1336</td> </tr> <tr> <td class="left">127(e), (f) </td> <td class="right">1337</td> </tr> <tr> <td class="left">128 </td> <td class="right">1346</td> </tr> <tr> <td class="left">129, 130 </td> <td class="right">269, 270</td> </tr> <tr> <td class="left">130A </td> <td class="right">421</td> </tr> <tr> <td class="left">131(a) </td> <td class="right">901</td> </tr> <tr> <td class="left">131(b) </td> <td class="right">904</td> </tr> <tr> <td class="left">131(c) </td> <td class="right">905, 6155(a), 7101</td> </tr> <tr> <td class="left">131(d), (e) </td> <td class="right">905</td> </tr> <tr> <td class="left">131(f) </td> <td class="right">902</td> </tr> <tr> <td class="left">131(g) </td> <td class="right">901(c)</td> </tr> <tr> <td class="left">131(h) </td> <td class="right">903</td> </tr> <tr> <td class="left">131(i) </td> <td class="right">905</td> </tr> <tr> <td class="left">141 </td> <td class="right">1501&ndash;1505, 6071, 6081(a), 6091(b)(2), 6503(a)(2)</td> </tr> <tr> <td class="left">142 </td> <td class="right">6012(a), (b), 6065(a)</td> </tr> <tr> <td class="left">143(a) </td> <td class="right">1451</td> </tr> <tr> <td class="left">143(b) </td> <td class="right">1441</td> </tr> <tr> <td class="left">143(c) </td> <td class="right">1461, 6011(a), 6072(a), 6091(b), 6151(a)</td> </tr> <tr> <td class="left">143(d), (e) </td> <td class="right">1462, 1463</td> </tr> <tr> <td class="left">143(f) </td> <td class="right">1464, 6414</td> </tr> <tr> <td class="left">143(g) </td> <td class="right">1461</td> </tr> <tr> <td class="left">143(h) </td> <td class="right">1443, 6151</td> </tr> <tr> <td class="left">144 </td> <td class="right">1442, 6151(a)</td> </tr> <tr> <td class="left">145 </td> <td class="right">7201, 7202, 7203, 7343</td> </tr> <tr> <td class="left">146 </td> <td class="right">443, 6155(a), 6601(a), 6658, 6851, 7101</td> </tr> <tr> <td class="left">147 </td> <td class="right">6041(b), (c), 6071, 6081(a), 6091(a)</td> </tr> <tr> <td class="left">148 </td> <td class="right">6042, 6043, 6044, 6065(a), 6071, 6081(a), 6091(a)</td> </tr> <tr> <td class="left">149 </td> <td class="right">6045, 6065(a), 6071, 6081(a), 6091(a)</td> </tr> <tr> <td class="left">150 </td> <td class="right">6071, 6081(a), 6091(a), 7001(a), 7231</td> </tr> <tr> <td class="left">151 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">153(a) </td> <td class="right">6033(b), 6071, 6081(a), 6091(a)</td> </tr> <tr> <td class="left">153(b) </td> <td class="right">6034, 6071, 6081(b), 6091(a)</td> </tr> <tr> <td class="left">153(c) </td> <td class="right">6104</td> </tr> <tr> <td class="left">153(d) </td> <td class="right">7201, 7203</td> </tr> <tr> <td class="left">154 </td> <td class="right">692</td> </tr> <tr> <td class="left">161 </td> <td class="right">641</td> </tr> <tr> <td class="left">162(a) </td> <td class="right">642(c)</td> </tr> <tr> <td class="left">162(b) </td> <td class="right">651, 652, 661, 662</td> </tr> <tr> <td class="left">162(c) </td> <td class="right">661</td> </tr> <tr> <td class="left">162(d) </td> <td class="right">643, 663</td> </tr> <tr> <td class="left">162(e), (f) </td> <td class="right">642</td> </tr> <tr> <td class="left">162(g) </td> <td class="right">681</td> </tr> <tr> <td class="left">163(a)(1), (2), (b) </td> <td class="right">642</td> </tr> <tr> <td class="left">163(c) </td> <td class="right">642(a)(1)</td> </tr> <tr> <td class="left">164 </td> <td class="right">652, 662</td> </tr> <tr> <td class="left">165(a) </td> <td class="right">401, 501(a)</td> </tr> <tr> <td class="left">165(b)&ndash;(d) </td> <td class="right">402</td> </tr> <tr> <td class="left">166, 167 </td> <td class="right">676, 677</td> </tr> <tr> <td class="left">168 </td> <td class="right">642</td> </tr> <tr> <td class="left">169(a)&ndash;(c) </td> <td class="right">584, 6065</td> </tr> <tr> <td class="left">169(d)(1)&ndash;(4), (e) </td> <td class="right">584</td> </tr> <tr> <td class="left">169(f) </td> <td class="right">6032, 6065(a)</td> </tr> <tr> <td class="left">169(g) </td> <td class="right">584<!-- PDFPage:3 --></td> </tr> <tr> <td class="left">170 </td> <td class="right">584, 642</td> </tr> <tr> <td class="left">171 </td> <td class="right">682</td> </tr> <tr> <td class="left">172 </td> <td class="right">642</td> </tr> <tr> <td class="left">181, 182 </td> <td class="right">701, 702</td> </tr> <tr> <td class="left">183(a), (b) </td> <td class="right">702, 703</td> </tr> <tr> <td class="left">183(c) </td> <td class="right">702</td> </tr> <tr> <td class="left">183(d) </td> <td class="right">703(a)</td> </tr> <tr> <td class="left">184, 186 </td> <td class="right">702</td> </tr> <tr> <td class="left">187 </td> <td class="right">6031, 6063, 6065(a)</td> </tr> <tr> <td class="left">188 </td> <td class="right">706</td> </tr> <tr> <td class="left">189 </td> <td class="right">702, 703</td> </tr> <tr> <td class="left">190 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">191 </td> <td class="right">704</td> </tr> <tr> <td class="left">201(a)(1) </td> <td class="right">802</td> </tr> <tr> <td class="left">201(a)(2), (3) </td> <td class="right">807</td> </tr> <tr> <td class="left">201(b) </td> <td class="right">801</td> </tr> <tr> <td class="left">201(c)(1)&ndash;(7) </td> <td class="right">803(a)&ndash;(g)</td> </tr> <tr> <td class="left">201(d)&ndash;(f) </td> <td class="right">803(h)&ndash;(j)</td> </tr> <tr> <td class="left">201(g), 202(a) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">202(b) </td> <td class="right">804(a)</td> </tr> <tr> <td class="left">202(c) </td> <td class="right">806</td> </tr> <tr> <td class="left">203 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">203A </td> <td class="right">805</td> </tr> <tr> <td class="left">204(a)(1) </td> <td class="right">831(a)</td> </tr> <tr> <td class="left">204(a)(2) </td> <td class="right">831(b), 832</td> </tr> <tr> <td class="left">204(a)(3) </td> <td class="right">831(b)</td> </tr> <tr> <td class="left">204(b)(1) </td> <td class="right">832(b)(1)</td> </tr> <tr> <td class="left">204(b)(2) </td> <td class="right">832(a)</td> </tr> <tr> <td class="left">204(b)(3)&ndash;(7) </td> <td class="right">832(b)(2)&ndash;(6)</td> </tr> <tr> <td class="left">204(c)&ndash;(e) </td> <td class="right">832(c)&ndash;(e)</td> </tr> <tr> <td class="left">204(f) </td> <td class="right">832(c)(12)</td> </tr> <tr> <td class="left">205, 206 </td> <td class="right">841, 842</td> </tr> <tr> <td class="left">207(a)(1), (2) </td> <td class="right">821(a)</td> </tr> <tr> <td class="left">207(a)(3), (4) </td> <td class="right">821(b), (c)</td> </tr> <tr> <td class="left">207(a)(5) </td> <td class="right">822(e)</td> </tr> <tr> <td class="left">207(a)(6) </td> <td class="right">821(d)</td> </tr> <tr> <td class="left">207(b)(1) </td> <td class="right">822(a), (b)</td> </tr> <tr> <td class="left">207(b)(2), (3) </td> <td class="right">823(1), (2)</td> </tr> <tr> <td class="left">207(b)(4) </td> <td class="right">822(a)</td> </tr> <tr> <td class="left">207(b)(4)(A)&ndash;(F) </td> <td class="right">822(c)</td> </tr> <tr> <td class="left">207(c), (d) </td> <td class="right">822(d)(1), (2)</td> </tr> <tr> <td class="left">207(e) </td> <td class="right">822(e)</td> </tr> <tr> <td class="left">207(f) </td> <td class="right">822(d)(3)</td> </tr> <tr> <td class="left">207(g), 208 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">211, 212 </td> <td class="right">871, 872</td> </tr> <tr> <td class="left">213(a)&ndash;(c) </td> <td class="right">873</td> </tr> <tr> <td class="left">213(d) </td> <td class="right">142(b)(1)</td> </tr> <tr> <td class="left">214 </td> <td class="right">873</td> </tr> <tr> <td class="left">215 </td> <td class="right">874, 6011(a), 6065(b)</td> </tr> <tr> <td class="left">216 </td> <td class="right">874</td> </tr> <tr> <td class="left">217 </td> <td class="right">6011(a), 6012(a), 6072(c)</td> </tr> <tr> <td class="left">218(a) </td> <td class="right">6151(a)</td> </tr> <tr> <td class="left">219 </td> <td class="right">875</td> </tr> <tr> <td class="left">220 </td> <td class="right">876</td> </tr> <tr> <td class="left">221 </td> <td class="right">877</td> </tr> <tr> <td class="left">231(a) </td> <td class="right">881</td> </tr> <tr> <td class="left">231(b), (c) </td> <td class="right">882(a), (b)</td> </tr> <tr> <td class="left">231(d) </td> <td class="right">883</td> </tr> <tr> <td class="left">232(a), (b) </td> <td class="right">882</td> </tr> <tr> <td class="left">233 </td> <td class="right">882, 6065(a)</td> </tr> <tr> <td class="left">234 </td> <td class="right">882</td> </tr> <tr> <td class="left">235(a) </td> <td class="right">882, 6011(a), 6072(c)</td> </tr> <tr> <td class="left">235(b) </td> <td class="right">6012(a)</td> </tr> <tr> <td class="left">236(a) </td> <td class="right">6151(a)</td> </tr> <tr> <td class="left">236(b) </td> <td class="right">884(1)</td> </tr> <tr> <td class="left">237 </td> <td class="right">884(3)</td> </tr> <tr> <td class="left">238 </td> <td class="right">884(4)</td> </tr> <tr> <td class="left">251 </td> <td class="right">931, 6011(a)</td> </tr> <tr> <td class="left">252 </td> <td class="right">932</td> </tr> <tr> <td class="left">261 </td> <td class="right">11</td> </tr> <tr> <td class="left">262 </td> <td class="right">941</td> </tr> <tr> <td class="left">263 </td> <td class="right">942</td> </tr> <tr> <td class="left">265 </td> <td class="right">943</td> </tr> <tr> <td class="left">271 </td> <td class="right">6211, 6653(c)(1)</td> </tr> <tr> <td class="left">272(a) </td> <td class="right">6212(a), (b)(2), 6213(a)</td> </tr> <tr> <td class="left">272(b) </td> <td class="right">6155(a), 6215(a)</td> </tr> <tr> <td class="left">272(c) </td> <td class="right">6155(a), 6213(c)</td> </tr> <tr> <td class="left">272(d) </td> <td class="right">6213(d)</td> </tr> <tr> <td class="left">272(e) </td> <td class="right">6214(a)</td> </tr> <tr> <td class="left">272(f) </td> <td class="right">6212(c), 6213(b)(1)</td> </tr> <tr> <td class="left">272(g), (h) </td> <td class="right">6214(b), (c)</td> </tr> <tr> <td class="left">272(i) </td> <td class="right">6152(c), 6601(c)(2)</td> </tr> <tr> <td class="left">272(j) </td> <td class="right">6161(b), 6165, 7101</td> </tr> <tr> <td class="left">272(k) </td> <td class="right">6212(b)</td> </tr> <tr> <td class="left">273(a)&ndash;(i), (k) </td> <td class="right">6155, 6861, 6863(a), (b), 7101</td> </tr> <tr> <td class="left">273(j) </td> <td class="right">6404(b)</td> </tr> <tr> <td class="left">274 </td> <td class="right">6036, 6155(a), 6161(c), 6503(b), 6871, 6872, 6873</td> </tr> <tr> <td class="left">275 </td> <td class="right">6501</td> </tr> <tr> <td class="left">276 </td> <td class="right">6501(c), 6502(a)</td> </tr> <tr> <td class="left">277 </td> <td class="right">6503(a)</td> </tr> <tr> <td class="left">291 </td> <td class="right">6651(a), 6659</td> </tr> <tr> <td class="left">292 </td> <td class="right">6155(a), 6601</td> </tr> <tr> <td class="left">293 </td> <td class="right">6653(a), (b), 6659</td> </tr> <tr> <td class="left">294 </td> <td class="right">6601, 6651(c), 6654(a)</td> </tr> <tr> <td class="left">295&ndash;298 </td> <td class="right">6601</td> </tr> <tr> <td class="left">299 </td> <td class="right">6658</td> </tr> <tr> <td class="left">311, 312 </td> <td class="right">6901, 6903</td> </tr> <tr> <td class="left">313 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">321 </td> <td class="right">6403</td> </tr> <tr> <td class="left">322(a)(1)&ndash;(3) </td> <td class="right">6401, 6402</td> </tr> <tr> <td class="left">322(a)(4) </td> <td class="right">31</td> </tr> <tr> <td class="left">322(b)(1)&ndash;(3) </td> <td class="right">6511</td> </tr> <tr> <td class="left">322(b)(4) </td> <td class="right">6151(c), 6513(a), 6611(d)</td> </tr> <tr> <td class="left">322(b)(5), (6) </td> <td class="right">6511(d)</td> </tr> <tr> <td class="left">322(c) </td> <td class="right">6512(a)</td> </tr> <tr> <td class="left">322(d) </td> <td class="right">6512(b)</td> </tr> <tr> <td class="left">322(e) </td> <td class="right">6151(c), 6513(b), 6611(d)</td> </tr> <tr> <td class="left">322(f) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">322(g) </td> <td class="right">6511(d)</td> </tr> <tr> <td class="left">331&ndash;334 </td> <td class="right">552&ndash;555</td> </tr> <tr> <td class="left">335, 336(a)&ndash;(c) </td> <td class="right">556</td> </tr> <tr> <td class="left">336(d) </td> <td class="right">557</td> </tr> <tr> <td class="left">337 </td> <td class="right">551</td> </tr> <tr> <td class="left">338 </td> <td class="right">6035(a)</td> </tr> <tr> <td class="left">339 </td> <td class="right">6035(b)</td> </tr> <tr> <td class="left">340 </td> <td class="right">7201, 7203</td> </tr> <tr> <td class="left">361 </td> <td class="right">851</td> </tr> <tr> <td class="left">362 </td> <td class="right">852, 855</td> </tr> <tr> <td class="left">371&ndash;373 </td> <td class="right">1081&ndash;1083</td> </tr> <tr> <td class="left">391&ndash;393, 394(a)&ndash;(c) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">394(d) </td> <td class="right">312</td> </tr> <tr> <td class="left">394(e), (f), 395, 396 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">400 </td> <td class="right">3</td> </tr> <tr> <td class="left">401, 402 </td> <td class="right">4</td> </tr> <tr> <td class="left">403 </td> <td class="right">36</td> </tr> <tr> <td class="left">404 </td> <td class="right">4</td> </tr> <tr> <td class="left">421(a), (b) </td> <td class="right">501, 511</td> </tr> <tr> <td class="left">421(c), (d) </td> <td class="right">512</td> </tr> <tr> <td class="left">422(a) </td> <td class="right">512</td> </tr> <tr> <td class="left">422(b), 423, 424 </td> <td class="right">513, 514, 515</td> </tr> <tr> <td class="left">480, 481 </td> <td class="right">1401, 1402</td> </tr> <tr> <td class="left">482 </td> <td class="right">1403, 6017</td> </tr> <tr> <td class="left">500&ndash;503 </td> <td class="right">541&ndash;544</td> </tr> <tr> <td class="left">504(a), (b) </td> <td class="right">545</td> </tr> <tr> <td class="left">504(c) </td> <td class="right">562, 563</td> </tr> <tr> <td class="left">504(d) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">504(e) </td> <td class="right">545</td> </tr> <tr> <td class="left">505(a)&ndash;(c) </td> <td class="right">545</td> </tr> <tr> <td class="left">505(d) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">505(e) </td> <td class="right">546</td> </tr> <tr> <td class="left">506(a)&ndash;(h) </td> <td class="right">547</td> </tr> <tr> <td class="left">506(i), (j), 507(a) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">507(b) </td> <td class="right">543</td> </tr> <tr> <td class="left">508 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">509 </td> <td class="right">531</td> </tr> <tr> <td class="left">510 </td> <td class="right">Chapter 1, Subchapter G, Part III</td> </tr> <tr> <td class="left">511 </td> <td class="right">6103, 7213(a)</td> </tr> <tr> <td class="left">650, 651 </td> <td class="right">1471</td> </tr> <tr> <td class="left">722(g) </td> <td class="right">6105</td> </tr> <tr> <td class="left">800 </td> <td class="right">2001, 2101</td> </tr> <tr> <td class="left">801, 802 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">810 </td> <td class="right">2001(a), 2011(a), (b)</td> </tr> <tr> <td class="left">811 </td> <td class="right">2031(a)</td> </tr> <tr> <td class="left">811(a), (b) </td> <td class="right">2033, 2034</td> </tr> <tr> <td class="left">811(c) </td> <td class="right">2035, 2036, 2037</td> </tr> <tr> <td class="left">811(d)(1) </td> <td class="right">2038(a)(1)</td> </tr> <tr> <td class="left">811(d)(2) </td> <td class="right">2038(a)(2)</td> </tr> <tr> <td class="left">811(d)(3) </td> <td class="right">2038(b)</td> </tr> <tr> <td class="left">811(d)(4) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">811(e)&ndash;(g) </td> <td class="right">2040&ndash;2042</td> </tr> <tr> <td class="left">811(h) </td> <td class="right">2044</td> </tr> <tr> <td class="left">811(i) </td> <td class="right">2043(a)</td> </tr> <tr> <td class="left">811(j) </td> <td class="right">2032</td> </tr> <tr> <td class="left">811(k), (<i>l</i>) </td> <td class="right">2031(b), 2035</td> </tr> <tr> <td class="left">811(m) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">812 </td> <td class="right">2051</td> </tr> <tr> <td class="left">812(a) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">812(b) </td> <td class="right">2043(b), 2053, 2054</td> </tr> <tr> <td class="left">812(c) </td> <td class="right">2013</td> </tr> <tr> <td class="left">812(d), (e) </td> <td class="right">Omitted. See 2055, 2056.</td> </tr> <tr> <td class="left">813(a)(1) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">813(a)(2) </td> <td class="right">2012</td> </tr> <tr> <td class="left">813(b) </td> <td class="right">2011</td> </tr> <tr> <td class="left">813(c) </td> <td class="right">2014</td> </tr> <tr> <td class="left">820 </td> <td class="right">6036, 6091(a)</td> </tr> <tr> <td class="left">821(a) </td> <td class="right">6018, 6065(a)</td> </tr> <tr> <td class="left">821(b) </td> <td class="right">6071, 6075(a), 6081(a)</td> </tr> <tr> <td class="left">821(c) </td> <td class="right">6091(b)</td> </tr> <tr> <td class="left">821(d) </td> <td class="right">6001</td> </tr> <tr> <td class="left">821(e) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">822(a)(1) </td> <td class="right">6151(a)</td> </tr> <tr> <td class="left">822(a)(2) </td> <td class="right">6161(a)(2), 6165, 6503(d), 7101</td> </tr> <tr> <td class="left">822(b) </td> <td class="right">2002</td> </tr> <tr> <td class="left">823 </td> <td class="right">6314(b)</td> </tr> <tr> <td class="left">824 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">825 </td> <td class="right">2204</td> </tr> <tr> <td class="left">826(a) </td> <td class="right">7404</td> </tr> <tr> <td class="left">826(b)&ndash;(d) </td> <td class="right">2205&ndash;2207</td> </tr> <tr> <td class="left">827(a) </td> <td class="right">6324(a)(1), 6325(a)(1)</td> </tr> <tr> <td class="left">827(b), (c) </td> <td class="right">6324(a)(2), (3)</td> </tr> <tr> <td class="left">828, 840, 841 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">850 </td> <td class="right">2202</td> </tr> <tr> <td class="left">851 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">860 </td> <td class="right">2101</td> </tr> <tr> <td class="left">861 </td> <td class="right">2102, 2103, 2106</td> </tr> <tr> <td class="left">862, 863 </td> <td class="right">2104, 2105</td> </tr> <tr> <td class="left">864(a) </td> <td class="right">6018, 6065(a)</td> </tr> <tr> <td class="left">864(b) </td> <td class="right">6071, 6075(a), 6081(a)<!-- PDFPage:4 --></td> </tr> <tr> <td class="left">864(c) </td> <td class="right">6091(b)</td> </tr> <tr> <td class="left">865 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">870 </td> <td class="right">6211(a), 6653(c)(1)</td> </tr> <tr> <td class="left">871(a) </td> <td class="right">6212(a), 6213(a)</td> </tr> <tr> <td class="left">871(b) </td> <td class="right">6155(a), 6215(a)</td> </tr> <tr> <td class="left">871(c) </td> <td class="right">6155(a), 6213(c)</td> </tr> <tr> <td class="left">871(d), (e) </td> <td class="right">6213(d), 6214(a)</td> </tr> <tr> <td class="left">871(f) </td> <td class="right">6212(c), 6213(b)</td> </tr> <tr> <td class="left">871(g) </td> <td class="right">6214(c)</td> </tr> <tr> <td class="left">871(h) </td> <td class="right">6161(b)(2), 6165, 6503(d), 7101</td> </tr> <tr> <td class="left">871(i) </td> <td class="right">6155(a), 6653(b), 6659(a)</td> </tr> <tr> <td class="left">872(a) </td> <td class="right">6155(a), 6861(a)</td> </tr> <tr> <td class="left">872(b)&ndash;(e) </td> <td class="right">6861(b)&ndash;(e)</td> </tr> <tr> <td class="left">872(f) </td> <td class="right">6863(a), (b)(2), 7101</td> </tr> <tr> <td class="left">872(g) </td> <td class="right">6155(a), 6863(b)(1)</td> </tr> <tr> <td class="left">872(h) </td> <td class="right">6863(a), (b)(2)</td> </tr> <tr> <td class="left">872(i) </td> <td class="right">6155(a), 6861(f)</td> </tr> <tr> <td class="left">872(j) </td> <td class="right">6861(g)</td> </tr> <tr> <td class="left">873 </td> <td class="right">6404(b)</td> </tr> <tr> <td class="left">874(a) </td> <td class="right">6501(a)</td> </tr> <tr> <td class="left">874(b)(1) </td> <td class="right">6501(c)(1), (3)</td> </tr> <tr> <td class="left">874(b)(2) </td> <td class="right">6502(a)</td> </tr> <tr> <td class="left">874(b)(3) </td> <td class="right">2016, 6071, 6081, 6091, 6155</td> </tr> <tr> <td class="left">875 </td> <td class="right">6503(a)(1)</td> </tr> <tr> <td class="left">876 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">890 </td> <td class="right">6601(a), (b), (f)(1)</td> </tr> <tr> <td class="left">891 </td> <td class="right">6155(a), 6601(a), (d), (f)(1)</td> </tr> <tr> <td class="left">892 </td> <td class="right">6601(a), (c)(3)</td> </tr> <tr> <td class="left">893 </td> <td class="right">6601(a), (c), (f)</td> </tr> <tr> <td class="left">894(a) </td> <td class="right">6651(a), 6653(a)</td> </tr> <tr> <td class="left">894(b) </td> <td class="right">7201, 7202, 7203, 7207, 7269, 7343</td> </tr> <tr> <td class="left">900(a) </td> <td class="right">6901(a), (b)</td> </tr> <tr> <td class="left">900(b), (c) </td> <td class="right">6901(c), (f)</td> </tr> <tr> <td class="left">900(d) </td> <td class="right">6904, 7421(b)</td> </tr> <tr> <td class="left">900(e) </td> <td class="right">6901(h)</td> </tr> <tr> <td class="left">901(a), (b) </td> <td class="right">6903(a)</td> </tr> <tr> <td class="left">901(c) </td> <td class="right">6903(b)</td> </tr> <tr> <td class="left">901(d) </td> <td class="right">6212(b)</td> </tr> <tr> <td class="left">910, 911, 912 </td> <td class="right">6511, 6512(a), (b)</td> </tr> <tr> <td class="left">913, 920, 921 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">925 </td> <td class="right">6163(a), 6601(a), (b)</td> </tr> <tr> <td class="left">926 </td> <td class="right">6163(a), 7101</td> </tr> <tr> <td class="left">927 </td> <td class="right">2015</td> </tr> <tr> <td class="left">930(a) </td> <td class="right">2203</td> </tr> <tr> <td class="left">930(b)&ndash;(d), 931 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">935 </td> <td class="right">2001, 2052, 2101</td> </tr> <tr> <td class="left">936(a) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">936(b), (c) </td> <td class="right">2012, 2014</td> </tr> <tr> <td class="left">937 </td> <td class="right">6018(a), 7203</td> </tr> <tr> <td class="left">938 </td> <td class="right">6103</td> </tr> <tr> <td class="left">939 </td> <td class="right">2201</td> </tr> <tr> <td class="left">1000(a) </td> <td class="right">2501</td> </tr> <tr> <td class="left">1000(b) </td> <td class="right">2511(a)</td> </tr> <tr> <td class="left">1000(c) </td> <td class="right">2514</td> </tr> <tr> <td class="left">1000(d), (e) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1000(f) </td> <td class="right">2513</td> </tr> <tr> <td class="left">1000(g) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1001(a), (b) </td> <td class="right">2502(a), (c)</td> </tr> <tr> <td class="left">1001(c) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1002 </td> <td class="right">2512(b)</td> </tr> <tr> <td class="left">1003 </td> <td class="right">2503</td> </tr> <tr> <td class="left">1004(a)(1)&ndash;(3) </td> <td class="right">2521&ndash;2523</td> </tr> <tr> <td class="left">1004(b), (c) </td> <td class="right">2522, 2524</td> </tr> <tr> <td class="left">1005 </td> <td class="right">2512(a)</td> </tr> <tr> <td class="left">1006(a) </td> <td class="right">6019(a), 6065(a)</td> </tr> <tr> <td class="left">1006(b) </td> <td class="right">6075(b), 6091(b)(1)</td> </tr> <tr> <td class="left">1007 </td> <td class="right">6001</td> </tr> <tr> <td class="left">1008(a) </td> <td class="right">2502(d), 6151(a)</td> </tr> <tr> <td class="left">1008(b) </td> <td class="right">6161(a)(1)</td> </tr> <tr> <td class="left">1008(c) </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1008(d) </td> <td class="right">6313</td> </tr> <tr> <td class="left">1008(e) </td> <td class="right">6314(a)</td> </tr> <tr> <td class="left">1009 </td> <td class="right">6324(b), 6325(a)(1)</td> </tr> <tr> <td class="left">1010 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1011 </td> <td class="right">6211(a), 6653(c)(1)</td> </tr> <tr> <td class="left">1012(a) </td> <td class="right">6212(a), 6213(a)</td> </tr> <tr> <td class="left">1012(b) </td> <td class="right">6155(a), 6215(a)</td> </tr> <tr> <td class="left">1012(c) </td> <td class="right">6155(a), 6213(c)</td> </tr> <tr> <td class="left">1012(d) </td> <td class="right">6213(d)</td> </tr> <tr> <td class="left">1012(e) </td> <td class="right">6214(a)</td> </tr> <tr> <td class="left">1012(f) </td> <td class="right">6212(c), 6213(b)</td> </tr> <tr> <td class="left">1012(g), (h) </td> <td class="right">6214(b), (c)</td> </tr> <tr> <td class="left">1012(i) </td> <td class="right">6161(b)(1), 6165, 7101</td> </tr> <tr> <td class="left">1012(j) </td> <td class="right">6212(b)</td> </tr> <tr> <td class="left">1013(a) </td> <td class="right">6155(a), 6861(a)</td> </tr> <tr> <td class="left">1013(b)&ndash;(e) </td> <td class="right">6861(b)&ndash;(e)</td> </tr> <tr> <td class="left">1013(f) </td> <td class="right">6863(a), (b)(2), 7101</td> </tr> <tr> <td class="left">1013(g) </td> <td class="right">6155(a), 6863(b)(1)</td> </tr> <tr> <td class="left">1013(h) </td> <td class="right">6863(a), (b)(2)</td> </tr> <tr> <td class="left">1013(i) </td> <td class="right">6155(a), 6861(f)</td> </tr> <tr> <td class="left">1013(j) </td> <td class="right">6861(g)</td> </tr> <tr> <td class="left">1014 </td> <td class="right">6404(b)</td> </tr> <tr> <td class="left">1015(a) </td> <td class="right">6871</td> </tr> <tr> <td class="left">1015(b) </td> <td class="right">6155(a), 6161(c), 6503(b), 6873(a)</td> </tr> <tr> <td class="left">1016 </td> <td class="right">6501, 6502(a)</td> </tr> <tr> <td class="left">1017 </td> <td class="right">6503(a)(1)</td> </tr> <tr> <td class="left">1018 </td> <td class="right">Omitted</td> </tr> <tr> <td class="left">1019 </td> <td class="right">6653, 6659(b)</td> </tr> <tr> <td class="left">1020 </td> <td class="right">6601(a), (f)(1)</td> </tr> <tr> <td class="left">1021 </td> <td class="right">6155(a), 6601(a), (d), (f)(1)</td> </tr> <tr> <td class="left">1022 </td> <td class="right">6601(a), (c)(3)</td> </tr> <tr> <td class="left">1023 </td> <td class="right">6601(a), (c)(1), (f)(1)</td> </tr> <tr> <td class="left">1024(a) </td> <td class="right">7201, 7203</td> </tr> <tr> <t…

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