-CITE-
    26 USC TITLE 26 - INTERNAL REVENUE CODE                     01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
                     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                            01/19/04

-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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