U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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Title 26—Internal Revenue Code

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, § 2, Oct. 22, 1986, 100 Stat. 2095) with provisions of the Internal Revenue Code of 1939. No inferences, implications, or presumptions of legislative construction or intent are to be drawn or made by reason of such tables.

     Citations to "R.A." refer to the sections of earlier Revenue Acts.

Table I

1939 Code section number

1986 Code section number

1      Omitted

2      7806(a)

3, 4      Omitted

11      1

12(a), (b)(1), (2)      Omitted

12(b)(3), (c)      1

12(d)      2

12(e)      Omitted

12(f)      1

12(g), 13(a)      Omitted

13(b)      11

13(c)–(f), 14      Omitted

15(a), (b)      11

15(c)      1551

21      63

22(a)      61

22(b)(1)      101

22(b)(2)(A)      72

22(b)(2)(B)      72, 403

22(b)(2)(C)      72

22(b)(3)–(5)      102–104

22(b)(6)      107

22(b)(7)      894

22(b)(8)      115, 526, 892, 893, 911, 912, 933, 943

22(b)(9), (10)      108

22(b)(11)–(14)      109, 111–113

22(b)(15)      621

22(b)(16), (17)      114, 121

22(c)      471

22(d)(1)–(5)      472

22(d)(6)      1321, 6155(a)

22(e)      301(a)

22(f)      1001

22(g)      861, 862, 863, 864

22(h)      Chapter 1, Subchapter G, Part III

22(i)      Omitted

22(j)      76

22(k)      71

22(l)      691

22(m)      73, 6201(c)

22(n)      62

22(o)      75

23      161, 211

23(a)(1)(A), (B)      162

23(a)(1)(C)      263

23(a)(2)      212

23(b)      163, 265

23(c)(1)      164

23(c)(2)      Omitted

23(c)(3), (d)      164

23(e)–(i)      165

23(j)      1091

23(k)(1)      166, 593

23(k)(2)      165(g)(1), 166(e), 582

23(k)(3)      165(g)(2)

23(k)(4), (5)      166

23(k)(6)      166, 271

23(l)      167

23(m)      611

23(n)      167

23(o)      170

23(p)      404

23(q)      170

23(r)      591

23(s)      172

23(t)      168, 169

23(u)      215

23(v)      171

23(w)      691

23(x)      213

23(y)      Omitted

23(z)      216

23(aa)(1)      141

23(aa)(2)      36

23(aa)(3)      144

23(aa)(4)      4, 142

23(aa)(5)–(7)      142–144

23(bb)      173

23(cc)      616

23(dd)      592

23(ee)      1202

23(ff)      615

24(a)      261

24(a)(1)      262

24(a)(2), (3)      263

24(a)(4), (5)      264, 265

24(a)(6)      264

24(a)(7)      266

24(b), (c)      267

24(d)      273

24(e)      1451

24(f)      268

25(a)      35

25(b)(1)      151

25(b)(2)      153

25(b)(3)      152

26      241

26(a)      242

26(b)(1)–(3)      243–245

26(b)      246

26(c)      545, 556

26(d)      535, 545, 601

26(e)      Omitted

26(f)      561, 562, 564

26(g)      565

26(h)      247

26(i)      922

27(a)      561

27(b)      535, 562

27(c)–(i)      562, 564

28      565

31      33

32      32

33      6401

34      Omitted

35      31

41      441, 446

42(a)      451

42(b)–(d)      454

43      461

44      453, 7101

45      482

46      442

47      443, 6011(a)

48      441, 7701

51      6001, 6011(a)

51(a)      6001, 6012(a), 6065(b)

51(b)      6012(b)(1), 6013(a), 6014(b)

51(c)      6012(b)

51(d)      Omitted. See 6064.

51(e)      6065(a)

51(f)      6014(a), (b), 6151(a), (b), 6155(a)

51(g)      6012(b), 6013(b), 6653(a), 6659

52      6012(a), (b), 6062

53      6072, 6081, 6091

54(a)–(b)      6001

54(c)–(e)      Omitted

54(f)      6033(a), 6065(b)

55      6103, 7213(a)

56(a)      6151(a)

56(b)      6152, 6601(c)(2)

56(c)      6161(a), 6162(a), 6165, 7101

56(d)–(f)      Omitted

56(g)      6313

56(h)      Omitted

56(i)      6151(b)

56(j), 57      Omitted

58      6012(b), 6015, 6064, 6065, 6073(a), (c), 6081(a), 6091(b), 6103, 6161(a)

59(a)–(c)      6153

59(d)      6201(b), 6315, 6601(g)

60      6015(g), 6073(b), (d), (e), 6091(b), 6153(b), (d), (e)

61      Omitted

62      7805

63      6108

64      7701

101(1)–(11), (13)–(19)      501

101(12)      521, 522

101      502

102(a)      531, 532

102(b), (c)      533

102(d), (e)      535, 541

102(f)      536

103      891

104(a)      581

104(b)      11

105      632

106      1347

107(a), (b)      1301, 1302

107(c)      1304(a)

107(d)      1303

107(e)      1304(b)

108      21

109      921

110      594

111      1001

112(a)      1002

112(b)(1)      1031

112(b)(2)      1036

112(b)(3)      354, 355

112(b)(4)      361

112(b)(5)      351

112(b)(6)      332

112(b)(6)(D)      7101

112(b)(7)      333

112(b)(8)      1081

112(b)(9)      373

112(b)(10)      371

112(b)(11)      355

112(c)      351, 356, 371, 1031

112(d)      361, 371

112(e)      351, 356, 361, 371, 1031

112(f)      1033

112(g), (h)      368

112(i)      367

112(j)      Omitted

112(k)      357, 371

112(l)      371

112(m)      1071

112(n)      1034

113(a)      1012

113(a)(1)      1013

113(a)(2)–(4)      1015

113(a)(5)      1014

113(a)(6)      358, 1031

113(a)(7), (8)      362

113(a)(9)      1033

113(a)(10)      1091

113(a)(11), (12)      1051, 1052

113(a)(13)      723, 732

113(a)(14)      1053

113(a)(15)      334

113(a)(16)      1052

113(a)(17)      1082

113(a)(18)      334

113(a)(19)      307

113(a)(20), (21)      373

113(a)(22)      372

113(a)(23)      358

113(b)      1011

113(b)(1), (2)      1016

113(b)(3), (4)      1017, 1018

113(c), (d)      1019, 1020

113(e)      1022

114(a)      167(f)

114(b)(1)      612

114(b)(2)      Omitted

114(b)(3)      613(b)(3)

114(b)(4)      613(b)(4)

115(a)      301, 316

115(b)      301, 316

115(c)      302, 312, 331, 342

115(d), (e)      301

115(f)      305

115(g)(1)      302

115(g)(2)      304

115(g)(3)      303

115(h)      312

115(i)      302, 346

115(j)      301

115(k)      Omitted

115(l), (m)      312

116(a)      911

116(b)      Omitted

116(c)      892

116(d), (e)      115

116(f)      943

116(g)      526

116(h)      893

116(i)      121(a)(17)

116(j), (k)      912

116(l)      933

117(a)      1221, 1222

117(b)      1202

117(c)      1201

117(d)      1211

117(e)(1)      1212

117(e)(2)      Omitted

117(f)      1232

117(g)(1), (2)      1233, 1234

117(g)(3)      1238

117(h)      1223

117(i)      582

117(j)      1231

117(k)      631

117(l)      1233

117(m)      341

117(n)      1236

117(o), (p)      1239, 1240

118      1091

119(a), (b)      861

119(c), (d)      862

119(e)      861, 862, 863

119(f)      864

120      170

121      583

122      172

123      77

124      Omitted

124A, 124B      168, 169

125      171

126      691

127(a), (b)      Omitted

127(c)(1)–(5)      1331–1335

127(d)      1336

127(e), (f)      1337

128      1346

129, 130      269, 270

130A      421

131(a)      901

131(b)      904

131(c)      905, 6155(a), 7101

131(d), (e)      905

131(f)      902

131(g)      901(c)

131(h)      903

131(i)      905

141      1501–1505, 6071, 6081(a), 6091(b)(2), 6503(a)(2)

142      6012(a), (b), 6065(a)

143(a)      1451

143(b)      1441

143(c)      1461, 6011(a), 6072(a), 6091(b), 6151(a)

143(d), (e)      1462, 1463

143(f)      1464, 6414

143(g)      1461

143(h)      1443, 6151

144      1442, 6151(a)

145      7201, 7202, 7203, 7343

146      443, 6155(a), 6601(a), 6658, 6851, 7101

147      6041(b), (c), 6071, 6081(a), 6091(a)

148      6042, 6043, 6044, 6065(a), 6071, 6081(a), 6091(a)

149      6045, 6065(a), 6071, 6081(a), 6091(a)

150      6071, 6081(a), 6091(a), 7001(a), 7231

151      Omitted

153(a)      6033(b), 6071, 6081(a), 6091(a)

153(b)      6034, 6071, 6081(b), 6091(a)

153(c)      6104

153(d)      7201, 7203

154      692

161      641

162(a)      642(c)

162(b)      651, 652, 661, 662

162(c)      661

162(d)      643, 663

162(e), (f)      642

162(g)      681

163(a)(1), (2), (b)      642

163(c)      642(a)(1)

164      652, 662

165(a)      401, 501(a)

165(b)–(d)      402

166, 167      676, 677

168      642

169(a)–(c)      584, 6065

169(d)(1)–(4), (e)      584

169(f)      6032, 6065(a)

169(g)      584

170      584, 642

171      682

172      642

181, 182      701, 702

183(a), (b)      702, 703

183(c)      702

183(d)      703(a)

184, 186      702

187      6031, 6063, 6065(a)

188      706

189      702, 703

190      Omitted

191      704

201(a)(1)      802

201(a)(2), (3)      807

201(b)      801

201(c)(1)–(7)      803(a)–(g)

201(d)–(f)      803(h)–(j)

201(g), 202(a)      Omitted

202(b)      804(a)

202(c)      806

203      Omitted

203A      805

204(a)(1)      831(a)

204(a)(2)      831(b), 832

204(a)(3)      831(b)

204(b)(1)      832(b)(1)

204(b)(2)      832(a)

204(b)(3)–(7)      832(b)(2)–(6)

204(c)–(e)      832(c)–(e)

204(f)      832(c)(12)

205, 206      841, 842

207(a)(1), (2)      821(a)

207(a)(3), (4)      821(b), (c)

207(a)(5)      822(e)

207(a)(6)      821(d)

207(b)(1)      822(a), (b)

207(b)(2), (3)      823(1), (2)

207(b)(4)      822(a)

207(b)(4)(A)–(F)      822(c)

207(c), (d)      822(d)(1), (2)

207(e)      822(e)

207(f)      822(d)(3)

207(g), 208      Omitted

211, 212      871, 872

213(a)–(c)      873

213(d)      142(b)(1)

214      873

215      874, 6011(a), 6065(b)

216      874

217      6011(a), 6012(a), 6072(c)

218(a)      6151(a)

219      875

220      876

221      877

231(a)      881

231(b), (c)      882(a), (b)

231(d)      883

232(a), (b)      882

233      882, 6065(a)

234      882

235(a)      882, 6011(a), 6072(c)

235(b)      6012(a)

236(a)      6151(a)

236(b)      884(1)

237      884(3)

238      884(4)

251      931, 6011(a)

252      932

261      11

262      941

263      942

265      943

271      6211, 6653(c)(1)

272(a)      6212(a), (b)(2), 6213(a)

272(b)      6155(a), 6215(a)

272(c)      6155(a), 6213(c)

272(d)      6213(d)

272(e)      6214(a)

272(f)      6212(c), 6213(b)(1)

272(g), (h)      6214(b), (c)

272(i)      6152(c), 6601(c)(2)

272(j)      6161(b), 6165, 7101

272(k)      6212(b)

273(a)–(i), (k)      6155, 6861, 6863(a), (b), 7101

273(j)      6404(b)

274      6036, 6155(a), 6161(c), 6503(b), 6871, 6872, 6873

275      6501

276      6501(c), 6502(a)

277      6503(a)

291      6651(a), 6659

292      6155(a), 6601

293      6653(a), (b), 6659

294      6601, 6651(c), 6654(a)

295–298      6601

299      6658

311, 312      6901, 6903

313      Omitted

321      6403

322(a)(1)–(3)      6401, 6402

322(a)(4)      31

322(b)(1)–(3)      6511

322(b)(4)      6151(c), 6513(a), 6611(d)

322(b)(5), (6)      6511(d)

322(c)      6512(a)

322(d)      6512(b)

322(e)      6151(c), 6513(b), 6611(d)

322(f)      Omitted

322(g)      6511(d)

331–334      552–555

335, 336(a)–(c)      556

336(d)      557

337      551

338      6035(a)

339      6035(b)

340      7201, 7203

361      851

362      852, 855

371–373      1081–1083

391–393, 394(a)–(c)      Omitted

394(d)      312

394(e), (f), 395, 396      Omitted

400      3

401, 402      4

403      36

404      4

421(a), (b)      501, 511

421(c), (d)      512

422(a)      512

422(b), 423, 424      513, 514, 515

480, 481      1401, 1402

482      1403, 6017

500–503      541–544

504(a), (b)      545

504(c)      562, 563

504(d)      Omitted

504(e)      545

505(a)–(c)      545

505(d)      Omitted

505(e)      546

506(a)–(h)      547

506(i), (j), 507(a)      Omitted

507(b)      543

508      Omitted

509      531

510      Chapter 1, Subchapter G, Part III

511      6103, 7213(a)

650, 651      1471

722(g)      6105

800      2001, 2101

801, 802      Omitted

810      2001(a), 2011(a), (b)

811      2031(a)

811(a), (b)      2033, 2034

811(c)      2035, 2036, 2037

811(d)(1)      2038(a)(1)

811(d)(2)      2038(a)(2)

811(d)(3)      2038(b)

811(d)(4)      Omitted

811(e)–(g)      2040–2042

811(h)      2044

811(i)      2043(a)

811(j)      2032

811(k), (l)      2031(b), 2035

811(m)      Omitted

812      2051

812(a)      Omitted

812(b)      2043(b), 2053, 2054

812(c)      2013

812(d), (e)      Omitted. See 2055, 2056.

813(a)(1)      Omitted

813(a)(2)      2012

813(b)      2011

813(c)      2014

820      6036, 6091(a)

821(a)      6018, 6065(a)

821(b)      6071, 6075(a), 6081(a)

821(c)      6091(b)

821(d)      6001

821(e)      Omitted

822(a)(1)      6151(a)

822(a)(2)      6161(a)(2), 6165, 6503(d), 7101

822(b)      2002

823      6314(b)

824      Omitted

825      2204

826(a)      7404

826(b)–(d)      2205–2207

827(a)      6324(a)(1), 6325(a)(1)

827(b), (c)      6324(a)(2), (3)

828, 840, 841      Omitted

850      2202

851      Omitted

860      2101

861      2102, 2103, 2106

862, 863      2104, 2105

864(a)      6018, 6065(a)

864(b)      6071, 6075(a), 6081(a)

864(c)      6091(b)

865      Omitted

870      6211(a), 6653(c)(1)

871(a)      6212(a), 6213(a)

871(b)      6155(a), 6215(a)

871(c)      6155(a), 6213(c)

871(d), (e)      6213(d), 6214(a)

871(f)      6212(c), 6213(b)

871(g)      6214(c)

871(h)      6161(b)(2), 6165, 6503(d), 7101

871(i)      6155(a), 6653(b), 6659(a)

872(a)      6155(a), 6861(a)

872(b)–(e)      6861(b)–(e)

872(f)      6863(a), (b)(2), 7101

872(g)      6155(a), 6863(b)(1)

872(h)      6863(a), (b)(2)

872(i)      6155(a), 6861(f)

872(j)      6861(g)

873      6404(b)

874(a)      6501(a)

874(b)(1)      6501(c)(1), (3)

874(b)(2)      6502(a)

874(b)(3)      2016, 6071, 6081, 6091, 6155

875      6503(a)(1)

876      Omitted

890      6601(a), (b), (f)(1)

891      6155(a), 6601(a), (d), (f)(1)

892      6601(a), (c)(3)

893      6601(a), (c), (f)

894(a)      6651(a), 6653(a)

894(b)      7201, 7202, 7203, 7207, 7269, 7343

900(a)      6901(a), (b)

900(b), (c)      6901(c), (f)

900(d)      6904, 7421(b)

900(e)      6901(h)

901(a), (b)      6903(a)

901(c)      6903(b)

901(d)      6212(b)

910, 911, 912      6511, 6512(a), (b)

913, 920, 921      Omitted

925      6163(a), 6601(a), (b)

926      6163(a), 7101

927      2015

930(a)      2203

930(b)–(d), 931      Omitted

935      2001, 2052, 2101

936(a)      Omitted

936(b), (c)      2012, 2014

937      6018(a), 7203

938      6103

939      2201

1000(a)      2501

1000(b)      2511(a)

1000(c)      2514

1000(d), (e)      Omitted

1000(f)      2513

1000(g)      Omitted

1001(a), (b)      2502(a), (c)

1001(c)      Omitted

1002      2512(b)

1003      2503

1004(a)(1)–(3)      2521–2523

1004(b), (c)      2522, 2524

1005      2512(a)

1006(a)      6019(a), 6065(a)

1006(b)      6075(b), 6091(b)(1)

1007      6001

1008(a)      2502(d), 6151(a)

1008(b)      6161(a)(1)

1008(c)      Omitted

1008(d)      6313

1008(e)      6314(a)

1009      6324(b), 6325(a)(1)

1010      Omitted

1011      6211(a), 6653(c)(1)

1012(a)      6212(a), 6213(a)

1012(b)      6155(a), 6215(a)

1012(c)      6155(a), 6213(c)

1012(d)      6213(d)

1012(e)      6214(a)

1012(f)      6212(c), 6213(b)

1012(g), (h)      6214(b), (c)

1012(i)      6161(b)(1), 6165, 7101

1012(j)      6212(b)

1013(a)      6155(a), 6861(a)

1013(b)–(e)      6861(b)–(e)

1013(f)      6863(a), (b)(2), 7101

1013(g)      6155(a), 6863(b)(1)

1013(h)      6863(a), (b)(2)

1013(i)      6155(a), 6861(f)

1013(j)      6861(g)

1014      6404(b)

1015(a)      6871

1015(b)      6155(a), 6161(c), 6503(b), 6873(a)

1016      6501, 6502(a)

1017      6503(a)(1)

1018      Omitted

1019      6653, 6659(b)

1020      6601(a), (f)(1)

1021      6155(a), 6601(a), (d), (f)(1)

1022      6601(a), (c)(3)

1023      6601(a), (c)(1), (f)(1)

1024(a)      7201, 7203

1024(b)      7201

1025(a)      6901(a), (b)

1025(b)–(d)      6901(c), (e), (f)

1025(e)      6904, 7421(b)

1025(f)      6901(h)

1025(g)      6901(g)

1026(a)      6903(a)

1026(b)      6903

1026(c)      6903(b)

1027(a)      6402(a)

1027(b)      6511(a), (b)

1027(c), (d)      6512(a), (b)

1028      Omitted

1029      7805(a)

1030(a)      2502(b)

1030(b)      2511(b)

1031      6103

1100, 1101      7441, 7442

1102(a)–(g)      7443(a)–(g)

1103(a)–(d)      7444(a)–(d)

1104–1106      7445–7447

1110, 111      7451, 7453

1112, 1113      7454(a), 7455

1114(a), (b)      7456(a), (c)

1115(a), (b)      7457(a), (b)

1116      7458

1117(a)–(f)      7459(a)–(f)

1117(g)      6155(a), 6659, 6673

1117(h)      Omitted

1118      7460

1119, 1120, 1121      6902, 7461, 7462

1130–1133      7471–7474

1140–1143      7481–7484

1144      Omitted

1145      7101, 7485(a)

1146      7486

1250–1252      1491–1493

1253      1494, 6071, 6081(a), 6091(a), 6151(a)

1400      3101

1401(a), (b)      3102(a), (b)

1401(c)      6205(a), 6413(a)(1)

1401(d)(1), (2)      Omitted

1401(d)(3), (4)      6413(c)(1), (2)

1402      3502

1403      6051(a)

1410      3111

1411      6205(a), 6413(a)

1412      3112

1420(a)      3501

1420(b)      6601(a), (f)(1)

1420(c)      6011(a), 6071, 6081(a), 6091(a), 6302(b)

1420(d)      6313

1420(e)      3122

1421      6205(b), 6413(b)

1422      3503

1423(a)      6802(1)

1423(b), (c)      6803(a)(1), (2)

1424      7509

1425(a)      7209

1425(b)      7208(1)

1426(a)–(e)      3121(a)–(e)

1426(f)      7701(a)(1)

1426(g)–(l)      3121(f)–(k)

1427, 1428      3123, 3124

1429      7805(a), (c)

1430, 1431      Omitted

1432      3125

1500      3201

1501(a), (b)      3202(a), (b)

1501(c)      6205(a)(1), 6413(a)(1)

1502      6205(b), 6413(b)

1503      3502(a)

1510, 1511, 1512      3211, 3212, 3502

1520      3221

1521      6205(a)(1), 6413(a)(1)

1522      6205(b), 6413(b)

1530(a)      3501

1530(b)      6011(a), 6071, 6081(a), 6091(a), 6151(a)

1530(c)      6601(a), (f)(1)

1530(d)      6313

1531      3503

1532(a)–(e)      3231(a)–(e)

1532(f)      7701(a)(9)

1532(g), (h)      3231(f), (g)

1532(i)      7701(a)(1)

1534      3232

1535      7805(a), (c)

1536, 1537      Omitted

1538      3233

1600      3301

1601(a)–(c)      3302

1601(d)      6413(d)

1602      3303

1603      3304

1604(a)      6011(a), 6065, 6071, 6091(b)(1), (2)

1604(b)      6081(a)

1604(c)      6106

1605(a)      3501

1605(b)      6601(a), (f)(1)

1605(c)      6152(a)(3), (b), 6155(a), 6601(c)(2)

1605(d)      6161(a)(1)

1605(e)      6313

1606      3305

1607(a)–(j)      3306(a)–(j)

1607(k)      7701(a)(1)

1607(l)–(o)      3306(k)–(n)

1608      3307

1609      7805(a), (c)

1610      Omitted

1611      3308

1621      3401

1622(a), (b)      3402(a), (b)

1622(c)(1)(A)      Omitted

1622(c)(1)(B), (2)–(5)      3402(c)

1622(d)      3402(d)

1622(e)      3502(b)

1622(f)(1)      6414

1622(f)(2)      6401, 6402

1622(g)–(k)      3402(e)–(i)

1623      3403

1624      3404, 6011(a)

1625(c)      6081(a)

1626(a)      7204

1626(b)      6674

1626(d)      7205

1627      Omitted

1631      6651(a)

1632      3504

1633(a), (b)      6051(a)–(d)

1633(c)      6081(a)

1634(a)      7204

1634(b)      6659, 6674

1635(a)      6501(a)

1635(b)      6501(c)(1), (3)

1635(c)      6501(c)(2)

1635(d)      6502(a)

1635(e)      6501(b)(2)

1635(f), (g)      Omitted

1636(a)(1)      6511(a), (b)(1)

1636(a)(2)      6511(b)(2)

1636(b)      Omitted

1636(c)      6513(c)

1636(d), (e)      Omitted

1650      4001, 4011, 4021, 4471

1651      4031

1652–1655      Omitted

1656(a), (b), (c)      5063(a), (b), (c)

1657–1659      Omitted

1700      4231, 4232, 6011(a)

1701      4233

1702, 1703      4234

1704      4232

1710      4241

1711      4243

1712      4242

1715(a)      4291

1715(b), (c)      6151(a)

1715(d)      6415(b), (c), (d), 6416(a)

1716(a)      6011(a), 6065(a)

1716(b)      6071, 6081(a)

1716(c)      6091(b)(1), (2)

1717      6601(a), (f)(1)

1718(a)      7201, 7203

1718(b)      7201, 7202

1718(c)      6659, 6671(a), 6672

1718(d)      6671(b), 7343

1719      6302(b)

1720      6001

1721–1723      Omitted

1800      4301, 4311, 4321

1801      4311, 4312, 4314, 4315, 4381

1802      4301, 4302, 4304, 4321, 4322, 4323, 4341, 4342, 4343, 4344, 4351, 4352, 4353, 4381

1804      4371, 4372, 4373

1805      4891, 4892, 4894, 4895, 4896, 7701(a)(1)

1807      4451

1808      4303, 4373, 4382

1809      4383, 4454, 4893, 6201(a)(2), 6801(a), (b)

1815      6804

1816      Omitted

1817(a)–(c)      6802(1)–(3)

1818(a)      6803(b)(1), 7101

1818(b)      6803(b)(2)

1819      Omitted

1820      7271(2), (3)

1821(a)(1)      7201, 7203

1821(a)(2)      7201, 7202

1821(a)(3)      6653(e), 6659, 6671(a), 6672

1821(a)(4)      6671(b), 7343

1821(b)(3)      4374, 7270

1821(b)(4)      7201

1822      7208(3), 7271(1)

1823      7303(1)

1823(a)–(c)      7208(2)–(4)

1830      4453

1831      4452, 4455, 7272

1832      4456

1835      6001

1836–1838      Omitted

1850      4286

1851      4291

1852(a)      6011(a), 6065(a), 6071

1852(b)      6091(b)(1), (2)

1853(a), (b)      6151(a)

1853(c)      6601(a), (f)(1)

1854      6415(a), (b), (d)

1855, 1856      Omitted

1857      4287

1858, 1859      Omitted

1900, 1901, 1902      4881, 4883, 4884

1902(a)(1)      6011(a), 6065(a), 6071

1902(a)(2)      6091(b)(1), (2)

1902(a)(3), (b)      6151(a)

1903      4885

1904      Omitted

1905, 1906      4882, 4883

1907      Omitted

1920(a), (b)      4851(a), (b)

1920(c)      4871, 6804

1921      4861

1922      4863

1923      4864

1924      4865

1925      4853, 7492

1926      4854

1927      4862

1928      4872, 6001

1929(a)      7233(1), (2)

1929(b)      7263(b)

1929(c)      7263(a)

1930      4874, 7493

1931      4852, 7701(a)(1)

1932      4873

1933      4876

1934      Omitted

1935      4875

2000(a), (b)      5701(a)

2000(c)(1), (2)      5701(b), (c)

2000(d)      5701(d), (e)

2000(g)(1)–(3)      5707(a)–(c)

2001(a)      5703(a)

2002(b)      5703(d)

2002(c)      5703(a)

2010      5702(b)

2012      5712

2013      5711(a), (b)

2014      5713(a), (b)

2017      5721

2018      5741

2019      5722

2030      5702(e)

2032      5712

2033      5711(a), (b)

2036      5721

2037      5741

2038      5722

2039(a)      5711(a), (b)

2039(b)      5722, 5741

2040      5704(c)

2050      5702(b)(1)

2052      5712

2053      5711(a), (b)

2054      5713(a), (b)

2055      Omitted

2056      5741

2057      Omitted

2058      5732

2059, 2060      5731

2070–2075      Omitted

2100(a), (b)      5723(a)

2100(c)(1)      5723(d)

2100(c)(2)      5723(a)

2100(d)      5723(b), (c)

2100(e)      5723(a)

2101      5704(c)

2102      5723(a)

2103(a)(1)      5723(a)

2103(e)      5752

2104(a)      5751(a)

2110(a), (b)      5702(c), (d)

2111(a)(1), (2)      5723(a)

2111(a)(3)      5723(d)

2111(b)      5723(a)

2111(c)      5723(b), (c)

2111(d), (e)(1)      5723(a)

2111(e)(2)      5723(d)

2111(f)      5704(a), 5723(d)

2112(a)(1)      5723(a)

2112(e)      5752

2113      5751(a)

2130(a), (b)      5723(a), 5762(a)(4), (6)

2130(c)      5723(a), 5762

2130(d)      5704(d)

2135(a)(1), (2)      5704(b), (c)

2135(a)(3)      5704(b)

2136(a)      5706

2137      5705(a)

2150      Omitted

2151      5762(a)(5)

2152–2154      Omitted

2155(a)      5762(a)(4), (5)

2155(b)      5763(a)

2156(a)      5762(a)(2), (3)

2156(b)      5762(a)(3)

2156(c)      5761(b)

2160(a)      5762(a)(4)

2160(b)–(d)      5762(a)(5)

2160(e)      5762(a)(6)

2160(g)(1), (2)      5762(a)(8), (9)

2160(g)(3)      5762(a)(6)

2160(h)      5763(a)

2160(i)      5762(a)(9), (10)

2161(a)      5762(a)(1)

2161(b)      5763(c)

2161(c)      5762(a)(1)

2161(e)–(g)      5762(a)(2)

2161(h)      5763(b)

2161(i)(1)      5763(b)

2161(j)(1)      5763(b)

2161(l)(1)      5763(b)

2161(m)(1)      5761(a)

2161(m)(2)      5763(b)

2162(a)(2)      5762(a)(1)

2162(a)(3)–(5)      5762(a)(2)

2162(b)(1)      5762(a)(4), (5)

2163      Omitted

2170(a)(2)      5751(a), 5762(a)(5)

2170(a)(4)      5762(a)(6)

2170(b)      5762(a)(5), 5763(a)

2171(a)      5763(a)

2171(b)(1)      5762(a)(4)

2171(b)(2)      5762(a)(4), (5)

2172(a)      5762(a)(8)

2172(b)      5762(a)(6)

2172(c)      5762(a)(9)

2172(d)      5762(a)(6)

2172(e), (f)      5762(a)(9)

2173(a), 2174      5762(a)(5)

2175      5763(a)

2176(a)(2)      5762(a)(10)

2176(a)(3)      5762(a)(8)

2180(a)      5762(a)(1)

2180(b)      5763(c)

2180(d)–(f)      5762(a)(2)

2180(g)(1)      5763(b)

2180(h)      5763(b)

2180(i)(1)      5763(b)

2180(k)(1)      5763(b)

2180(l)(1)      5761(a)

2180(l)(2)      5763(b)

2181      Omitted

2190      5753

2191–2193      Omitted

2194      5703(a), 5722, 5741

2197(b)      5704(b)

2198      5705(a)

2300      4592, 4593

2302      4594, 4596, 6001, 7101, 7641

2303      4595, 4597, 6001

2304      4595

2305      4813

2306      4591, 4812

2307      4593, 4816

2308(a)      7234(a)

2308(b)      7265(a)(1)

2308(c)      7234(b)

2308(d)      7234(d)(4)

2308(e)      7265(b)

2308(f)      Omitted

2308(g)      7234(d)(2)

2308(h), (i)      7234(c), (d)

2308(j)      7265(c)

2309      7303(2), (3), (5)

2310      Omitted

2311      4591, 4818

2312–2314      Omitted

2320      4826

2321      4811, 4813

2322      4814, 4826, 6001, 7101, 7641

2323      4815, 4826

2324      4815, 6001

2325      4817

2326(a)      7235(a), 7265(a)

2326(b), (c)      7235(b), (c)

2327      4812, 4813, 4816, 4818, 7235(e), 7265(b), (c)

2350      4846

2351      4831, 4832, 6201(a)(2)(A)

2352      4833, 4846, 6001, 7101, 7641

2353, 2354      4834, 4846

2355      4832

2356      4831, 4832

2357      7236, 7266(b)–(f)

2358      7303(2), (4), (5)

2359      Omitted

2360      4835

2361      4832

2362      Omitted

2400      4001, 4003

2401      4011, 4012

2402      4021, 4022

2403(a)      6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2)

2403(b)      6151(a), 6601(a), (f)(1)

2403(c)      4051

2404, 2405      4052, 4053

2406      4055, 4056

2407      6416(a), (b)

2408      Omitted

2409      7261

2410, 2411      Omitted

2412      4002, 4003, 4012, 4013

2413      4054

2450      4041

2451(a)      6011(a), 6071, 6081(a), 6091(b)(1), (2), 6151(a)

2451(b)      6151(a), 6601(a), (f)(1)

2452(a)      6416(b)(2)(D)

2452(b)      6416(a)

2453      4055, 6416(b)(2)(A)

2454, 2455      Omitted

2456      4222

2470      4511, 4513

2471      6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2)

2472      6151(a)

2473      6417(a)

2474      4513, 6417(b), 7101

2475      6601(a), (f)(1)

2477      4512

2478, 2479      Omitted

2480      7809(a)

2481, 2482      Omitted

2483      7654

2490      4561, 4571, 4581

2491      4561, 4562, 4571, 4572, 4581, 4582

2492      4582, 4602

2493      4601

2494      Omitted

2550      4701, 4771

2550(c)      6302(b)

2551      4702

2552      4703, 4771

2553      4704, 4723

2554      4705

2555      4732, 6001

2555(a)      6065(a)

2555(b)      6071

2555(c)      6065(a), 6071

2555(c)(1)      6081(a), 6091(a)

2556      4773

2557(a)      7237(b)

2557(b)(1)      7237(a)

2557(b)(2)      7201, 7203

2557(b)(3)      7201, 7202

2557(b)(4)      6671(a), 6672

2557(b)(8)      6671(b), 7343

2558      4706, 4733, 7301(a)

2559, 2560      Omitted

2561      4734

2562      4736

2563      4774

2564      4735

2565      Omitted

2567      4711, 4712

2568, 2569      4712, 4713

2569(b)      7101

2569(d)      6001

2569(d)(4)      7641

2570      7238

2571      4714, 7301(a)

2590      4741, 4771

2591      4742

2592      4743, 4771

2593      4744

2594(a)      6001

2595      4773

2596      7237(a)

2597      7491

2598      4745, 7301(a)

2599, 2600      Omitted

2601      4756

2602      4774

2603      4762

2604, 2606      Omitted

2650      4802

2651      4801, 4803

2651(c)(2)      6201(a)(2)(A)

2652(a)      6801(a)

2653      4804

2653(b)      6001, 7641

2653(d)      7101

2654, 2655      4805

2656      7274

2656(a)      7206(4)

2656(b)      7239(a)

2656(c)      7271(1), 7303(6)(B)

2656(d)      7239(b)

2656(f)      7201

2656(g)      7272

2656(h)      7267(d)

2656(i)      7267(c)

2656(j), (k)      7267(a), (b)

2657(a), (b)      7303(6)(B)

2657(c)      7303(6)(A)

2657(d)      7328

2657(e)      7301(c)

2657(f)      7303(6)(B)

2658      Omitted

2659      4803

2660      Omitted

2700      4181, 4182, 4224, 5831

2701      6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2)

2702      6151(a)

2703(a)      6416(f)

2704      4216

2705      4225, 6416(e)

2706      6601(a), (f)(1)

2707(a)      6671(a), 6672

2707(b)      7201, 7203

2707(c)      7201, 7202

2707(d)      6671(b), 7343

2708      6302(b)

2709      6001

2710–2712      Omitted

2720–2723      5811–5814

2724      5842, 6001(a)

2725      5843

2726(a)–(c)      5851–5853

2727, 2728      5844, 5845

2729      5861

2730(a), (b)      5862(a), (b)

2731–2733      5846–5848

2733(a)      7701(a)(1)

2734      5821

2734(e)      6071, 6091(a)

2800(a)      5001(a)(9) (Rev. See 5001(a)(8))

2800(a)(1)      5001(a)(1), 5005(a), 5006(a)

2800(a)(1)(A)      5026(a)(1), 5007(a)

2800(a)(1)(B)      5689

2800(a)(2)      5001(a)(2)

2800(a)(3)      5001(a)(3), 5007(b)(2)

2800(a)(4)      5001(a)(4) (Rev. See 5001(a)(10)), 5007(c) (Rev. See 7652, 7805)

2800(a)(5)      5021(a), 5025(b)

2800(a)(6)      5001(a)(5) (Rev. See 5001(a)(4))

2800(b)(2)      5006(c)

2800(c)      5001(b)

2800(d)      5005(b)

2800(e)(1)      5004(a)(1)

2800(e)(2)      5004(a)(2) (Rev. See 5004(b)(2))

2800(e)(3)      5004(a)(3) (Rev. See 5004(b)(3))

2800(e)(4)      5004(a)(4) (Rev. See 5004(b)(4))

2800(f)      5006(d), 5007(b)(1)

2801(b)      5021(b) (Rev. Omitted)

2801(c)(1)      5391

2801(c)(2)      5025(e) (Rev. See 5025(f))

2801(d)      5281 (Rev. See 5201(a))

2801(e)      5025

2801(e)(1)      5272(a) (Rev. See 5173(a), (d)), 5281(a) (Rev. See 5201(a))

2801(e)(2)      5273(a) (Rev. See 5178(a)), 5627 (Rev. See 5687))

2801(e)(3)      5386(b), 5391

2801(e)(4)      5386(a)

2801(e)(5)      5023 (Rev. See 5687)

2801(f)      5628 (Rev. See 5601(a)(10), 5687)

2802(a)      5009(a) (Rev. See 5205(c)(1), (f), 5206(c)), 5010(a) (Rev. See 5205(e))

2802(b)      5010(b) (Rev. See 5205(f))

2802(c)      5027(a) (Rev. See 5061, 5205)

2803(a)      5008(b)(1)(E) (Rev. See 5205(c)(2))

2803(b)      5008(b)(3) (Rev. See 5205(g))

2803(c)      5008(b)(4)

2803(d)      5008(b)(2) (Rev. See 5205(g))

2803(e)      5008(b)(5)

2803(f)      5640 (Rev. See 5613(b))

2803(g)      5642 (Rev. See 5604(a)(1), (4)–(6), (10), (12)–(15), (b))

2804      5211 (Rev. See 5311)

2805(a)      5688(a)

2805(b)      5688(b)

2806(a)(1), (2)      5634 (Rev. See 5601(a)(13), 5615(7))

2806(b)(1)      5645 (Rev. See 7214)

2806(c)      5625 (Rev. See 5612(a))

2806(d)      5639 (Rev. See 5613(a))

2806(e)      5646 (Rev. See Subtitle F)

2806(f)      5626 (Rev. See 5602, 5615(3))

2806(g)      5687 (See 7301, 7302)

2807      5622 (Rev. See 5610)

2808(a)      5212(a) (Rev. See 5204(b))

2809(a)      5002(a) (Rev. See 5002(a)(5))

2809(b)(1)      5002(b)(1) (Rev. See 5002(a)(6)(A))

2809(b)(2)      5002(b)(2) (Rev. See 5002(a)(6)(B))

2809(c)      5002(c) (Rev. See 5002(a)(7))

2809(d)      5002(d) (Rev. See 5002(a)(8))

2810(a)      5174(a) (Rev. See 5179(a), 5505(d)), 5601 (Rev. See 5505(i), 5601(a)(1), 5615(1))

2811      5213(a), 5609

2812(a)      5175(a) (Rev. See 5171(a), 5172), 5271 (Rev. See 5171(a), (c), 5172, 5178(a)(1)(A), (4)(B)–(D)), 5603 (Rev. See 5601(a)(2), (3))

2813(a)      5282 (Rev. See 5201(a), 5202(a), 5204(a), (c), 5205(d), 5206(c), 5251)

2814(a)(1)      5176(a), (c) (Rev. See 5173(a), (b), 5176(a)), 5177(c) (Rev. See 5173(b)(1), 5551(c)), 5604 (Rev. See 5601(a)(4), (5), 5615(3))

2814(a)(2)      5176(d) (Rev. See 5173(b))

2815(a)      5177(a), 5605 (Rev. See 7214)

2815(b)(1)(A)      5177(b)(1) (Rev. See 5173(b)(1)(A))

2815(b)(1)(B)      5177(b)(2) (Rev. See 5173(b)(1)(B))

2815(b)(1)(C)      5177(b)(3) (Rev. See 5173(b)(1)(C))

2815(b)(1)(D)      5177(b)(4) (Rev. See 5173(b)(3))

2815(c)–(e)      5551(a), (b)(1), (c)

2816(a)      5178 (Rev. See 5171(a), 5172)

2817(a)      5179(a) (Rev. Omitted)

2817(b)      5179(b) (Rev. Omitted)

2818(a)      5105(a)

2818(b)      5602 (Rev. See 5615(2), 5687)

2819      5171 (Rev. See 5178(a)(1)(B), (b), (c)(2), 5505(b), 5601(a)(6)), 5607 (Rev. See 5505(i), 5601(a)(6))

2820(a)      5173(b) (Rev. See 5178(a)(2)(B), 5202(b)), 5192(b) (Rev. See 5202(b)), 5193(a) (Rev. See 5201(a), 5202(f), 5204(a), 5205(b), 5206(a), (c), 5211)

2821      5682

2822(a)      5173(a) (Rev. See 5178(a)(1)(A), (2)(C)), 5618 (Rev. See 5687)

2823(a)      5173(c) (Rev. See 5173(a)(2)(C))

2824      Omitted

2825      5215 (Rev. See 5201(c), 5312(a), (c), 5373(a), 5562)

2826(a)      5196(a) (Rev. See 5203(a)), 5617 (Rev. See 5687)

2827(a)      5196(b) (Rev. See 5203(b)), 5616 (Rev. See 5687)

2828(a)      5196(c) (Rev. See 5203(c)), 5283 (Rev. See 5203(c), (d)), 5615 (Rev. See 5203(c), (e), 5687)

2829(a)      5552 (See 5503, 5505(e))

2830(a)      5196(d) (Rev. See 5203(d)), 5283 (Rev. See 5203(c), (d))

2831      5116(a) (Rev. See 5115), 5180(a), 5274(a) (Rev. See 5180), 5681

2832      5172 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), 5601(a)(2), (4))

2833(a)      5606 (Rev. See 5601(a)(4), 5602, 5615(3))

2834      5216(a) (Rev. See 5222(a)(1), (2)(D), 5501, 5502(a), 5503, 5504(a), (b), 5505(a), (c), 5601(a)(7), (8), (9)(A)), 5608(a), (b) (Rev. See 5601(a)(7), (8), (9)(A), (12), 5615(4))

2835      Omitted

2836      5195(a) (Rev. See 5201(c)), 5613 (Rev. See 5687)

2837      Omitted

2838      5192(c) (Rev. See 5202(a), (b)), 5612 (Rev. See 5687)

2839(a)      5196(e) (Rev. See 5203(b), (c)), 5619 (Rev. See 5687)

2840      Omitted

2841(a)      5197(a)(1)(A) (Rev. See 5207(a), (d))

2841(b)      5197(a)(1)(B) (Rev. See 5207(a), (d))

2841(c)      5620 (Rev. See 5603, 5615(5))

2842      5611 (Rev. See 5603)

2843      5610 (Rev. See 5603)

2844(a)      5197(b) (Rev. See 5207(c))

2845      Omitted

2846(a)      5007(e)(1) (Rev. See 5004(b)(1), 5006(a)(3))

2847(a)      5007(e)(2) (Rev. Omitted)

2848      Omitted

2849      5191(a) (Rev. See 5221(a))

2850(a)      5191(a) (Rev. See 5221(a)), 5650 (Rev. See 5601(a)(14), 5615(3))

2851      5682

2852      5624 (Rev. See 5611)

2853(a)      5623 (Rev. See 5609)

2854      5649 (Rev. See 5614)

2855(a)      5285(a) (Rev. See 5207(b))

2856      5629 (Rev. See 5610(a)(10), (11))

2857(a)      5114(a) (Rev. See 5114(a)(1), 5146(a)), 5285(b) (Rev. See 5207(c)), 5621 (Rev. See 5603)

2858      5114(b)

2859      5197(a)(2) (Rev. See 5207(a)), 5621 (Rev. See 5603)

2860      Omitted

2861(a)      5282(b) (Rev. See 5202(a), 5204(a), (c), 5205(d), 5206(c))

2862(a)      5282(c) (Rev. See 5205(d))

2863(a)      5115(a) (Rev. See 5205(d))

2865(a)      5630 (Rev. See 5687)

2866      5010(c) (Rev. See 5205(g)), 5636 (Rev. See 5604(a)(2), (3), (7)–(9), (17), 7301)

2867      5635 (Rev. See 5604(a)(17))

2868      5637 (Rev. See 5604(a)(18))

2869      5638 (Rev. See 5604(a)(19), 5613, 7301, 7302)

2870      5195(b) (Rev. See 5201(c)), 5614 (Rev. See 5687, 7301)

2871      5214(a) (Rev. See 5301(a)), 5641 (Rev. See 5606, 5613, 7301, 7302, 7321–7323)

2872      5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5241(b) (Rev. See 5202(a), (c), (d))

2873      5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5241(a) (Rev. See 5201(a), 5202(a), (c))

2874(a)      5252 (Rev. See 5236)

2875      5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5246(a) (Rev. See 5212)

2876      5631 (Rev. See 5601(a)(12), 5615(6), 5687)

2877(a)      5192(d) (Rev. See 7803; T. 5 § 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 § 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 § 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, 3916      Omitted

3920, 3921      7803(a)

3930(a)      7801(b)

3930(b)      Omitted

3931, 3932      7801(b), (c)

3940–3942      Omitted

3943      7101, 7803(c)

3944, 3950–3955, 3960–3967      Omitted

3970      7808

3971(a), (b)      7809(a), (b)

3971(b)(1)–(3)      7809(b)(1)–(3)

3975–3978      7803(d)

3990, 3991      Omitted

3992      7101, 7402(d), 7803(c)

3993, 3994      Omitted

3995(c)      7402(d)

3996, 3997      Omitted

4000      7803(a)

4001–4003      Omitted

4010      7101, 7803(c)

4011, 4012      Omitted

4013(a)      5241

4013(b)–(d)      Omitted

4014–4022, 4030–4033      Omitted

4040      7803(b)(1)

4041(a)      7803(a)

4041(b)      Omitted

4042      7402(c)

4043–4046      Omitted

4047(a)(1)      7213(b)

4047(b)      7214(b)

4047(c), (d)      Omitted

4047(e)      7214(a)

4048      7344

5000–5004      8001–8005

5010–5012      8021–8023

Table II

1986 Code section number

1939 Code section number

1      11, 12(b)(3), (c), (f)

2      12(d)

3      400

4      23(aa)(4), 401, 402, 404

5      

11      13, 15, 104(b), 261

12      

21      108

31      35, 322(a)(4)

32      32

33      31

34      

35      25

36      23(aa)(2)

37      

38      

61      22(a)

62      22(n)

63      21

71      22(k)

72      22(b)(2)

73      22(m)

74      

75      22(o)

76      22(j), 3799

77      123

101      22(b)(1)

102      22(b)(3)

103      22(b)(4)

104      22(b)(5)

105      

106      

107      22(b)(6)

108      22(b)(9), (10)

109      22(b)(11)

110      

111      22(b)(12)

112      22(b)(13)

113      22(b)(14)

114      22(b)(16)

115      22(b)(8), 116(d), (e)

116      

117      

118      

119      

120      

121      22(b)(17), 116(i)

141      23(aa)(1)

142      23(aa)(4), (5), 213(d)

143      23(aa)(6)

144      23(aa)(3), (7)

145      

151      25(b)(1)

152      25(b)(3)

153      25(b)(2)

154      

161      23

162      23(a)(1)

163      23(b)

164      23(c), (d)

165      23(e), (f), (g)(1), (2), (3), (4), (h), (i), (k)(2)

166      23(k)

167      23(l), 23(n), 114(a)

168      23(t), 124A

169      23(t), 124B

170      23(o), (q), 120

171      23(v), 125

172      23(s), 122

173      23(bb)

174      

175      

211      23

212      23(a)(2)

213      23(x)

214      

215      23(u)

216      23(z)

217      

241      26

242      26(a)

243      26(b)(1)

244      26(b)(2)

245      26(b)(3)

246      26(b)

247      26(h)

248      

261      24(a)

262      24(a)(1)

263      23(a)(1)(C), 24(a)(2), (3)

264      24(a)(4), (6)

265      23(b), 24(a)(5)

266      24(a)(7)

267      24(b), (c)

268      24(f)

269      129

270      130

271      23(k)(6)

272      

273      24(d)

301      22(e), 115(a), (b), (d), (e), (j)

302      115(c), (g)(1), (i)

303      115(g)(3)

304      115(g)(2)

305      115(f)

306      

307      113(a)(19)

311      

312      115(c), (h), (l), (m), 394(d)

316      115(a), (b)

317      

318      

331      115(c)

332      112(b)(6)

333      112(b)(7)

334      113(a)(15), (18)

336      

337      

338      

341      117(m)

342      115(c)

346      115(i)

351      112(b)(5), (c), (e)

354      112(b)(3)

355      112(b)(3), (11)

356      112(c), (e)

357      112(k)

358      113(a)(6), (23)

361      112(b)(4), (d), (e)

362      113(a)(7), (8)

363      

367      112(i)

368      112(g)(1), (2), (h)

371      112(b)(10), (c), (d), (e), (k), (l)

372      113(a)(22)

373      112(b)(9), 113(a)(20), (21)

381      

382      

391      

392      

393      

394      

395      

401      165(a)

402      165(b), (c), (d)

403      22(b)(2)(B)

404      23(p)

421      130A

441      41, 48(a), (b)

442      46

443      47(a), (c), (e), (g); 146(a)

446      41

451      42(a)

452      

453      44

454      42(b), (c), (d)

461      43

462      

471      22(c)

472      22(d)(1)–(5)

481      

482      45

501      101 except (12) and last par.; 165(a), 421

502      Last par. 101

503      3813

504      3814

511      421

512      421(c), (d); 422

513      422(b)

514      423

515      424

521      101(12)(A)

522      101(12)(B)

526      116(g)

531      102(a)

532      102(a)

533      102(b), (c)

534      

535      26(d), 27(b)(2), 102(d)

536      102(f)

537      

541      500

542      501

543      502, 507(b)

544      503

545      26(c), (d); 504, 505

546      505(e)

547      506

551      337

552      331

553      332

554      333

555      334

556      26(c), 335, 336

557      336(d)

561      26(f), 27(a)

562      26(f), 27(b)–(i)

563      504(c)

564      26(f), 27(c)–(i)

565      26(g), 28

581      104(a)

582      23(k)(2), 117(i)

583      121

584      169, second sentence of 170

591      23(r)

592      23(dd)

593      23(k)

594      110

601      26(d)

611      23(m)

612      114(b)(1)

613      114(b)(3), (4)

614      

615      23(ff)

616      23(cc)

621      22(b)(15)

631      117(k)

632      105

641      161

642      162(a), (e), (f); 163, 168, 170, 172

643      162(d)

651      162(b)

652      162(b), 164

661      162(b), (c)

662      162(b), (c), 164

663      162(d)

665      

666      

667      

668      

671      

672      

673      

674      

675      

676      166

677      167

678      

681      162(g)

682      171

683      

691      126

692      154

701      181

702      182, 183, 184, 186, 189

703      183, 189

704      191, 3797(a)(2)

705      

706      188

707      

708      

721      

722      

723      113(a)(13)

731      

732      113(a)(13)

733      

734      

735      

736      

741      

742      

743      

751      

752      

753      

754      

755      

761      3797(a)(2)

771      

801      201(b)

802      201(a)(1)

803      201(c)(1)–(7), (d), (e)

804      202(b)

805      203A(b), (c), (d)

806      202(c)

807      201(a)(2), (3)

821      207(a)

822      207(a)(5), (b)(1), (4), (c), (d), (e), (f)

823      207(b)(2), (3)

831      204(a)

832      204(a)(2), (b)–(f)

841      205

842      206

851      361

852      362(a), (b)(1)–(7)

853      

854      

855      362(b)(8)

861      119(a), (b), (e)

862      119(c), (d), (e)

863      119(e)

864      119(f)

871      211(a), (b), (c)

872      212

873      213, 214

874      215, 216

875      219

876      220

877      221

881      231(a)

882      231(b), (c); 232(a), (b); 233, 234, 235(a)

883      231(d)

884      236(b), 237, 238

891      103

892      116(c)

893      116(h)

894      22(b)(7)

901      131(a), (g)

902      131(f)(1), (2)

903      131(h)

904      131(b)(1)

905      131(c), (d), (e)

911      116(a)

912      116(j), (k)

921      109

922      26(i)

931      251

932      252

933      116(l)

941      262

942      263

943      116(f), 265

1001      111

1002      112(a)

1011      113(b), except (1)–(4)

1012      113(a)

1013      113(a)(1)

1014      113(a)(5)

1015      113(a)(2), (3), (4)

1016      113(b)(1), (2)

1017      113(b)(3)

1018      113(b)(4)

1019      113(c)

1020      113(d)

1021      

1022      113(e)

1031      112(b)(1), (c)(1), (e), 113(a)(6)

1032      

1033      112(f), 113(a)(9)

1034      112(n)

1035      

1036      112(b)(2)

1051      113(a)(11)

1052      113(a)(12), (16)

1053      113(a)(14)

1054      

1071      112(m)

1081      112(b)(8), 371

1082      372, 113(a)(17)

1083      373

1091      118, 113(a)(10)

1201      117(c)

1202      23(ee), 117(b)

1211      117(d)

1212      117(e)

1221      117(a)(1)

1222      117(a)(2)–(10)

1223      117(h)

1231      117(j)

1232      117(f)

1233      117(e), (g)(1)

1234      117(g)(2)

1235      

1236      117(n)

1237      

1238      117(g)(3)

1239      117(o)

1240      117(p)

1241      

1301      107(a)

1302      107(b)

1303      107(d)

1304      107(c), (e)

1311      3801(b)

1312      3801(b)

1313      3801(a)

1314      3801(c), (d), (e), (f), (g)

1315      

1321      22(d)(6)

1331      127(c)(1)

1332      127(c)(2)

1333      127(c)(3)

1334      127(c)(4)

1335      127(c)(5)

1336      127(d)

1337      127(e), (f)

1341      

1346      128

1347      106

1351      

1361      

1401      480

1402      481

1403      482

1441      143(b)

1442      144

1443      143(h)

1451      143(a)

1461      143(c)

1462      143(d)

1463      143(e)

1464      143(f)

1465      3797(a)(16)

1471      650, 651

1481      3806

1491      1250

1492      1251

1493      1252

1494      1253

1501      141(a)

1502      141(b)

1503      141(c)

1504      141(d), (e), (f), (g)

1505      141(h), (i)

1551      15(c)

1552      

2001      810, 935

2002      822(b)

2011      810, 813(b)

2012      813(a)(2), 936(b)

2013      

2014      813(c), 936(c)

2015      927

2016      874(b)(3)

2031      811(k)

2032      811(j)

2033      811(a)

2034      811(b)

2035      811(c)(1)(A), 811(1)

2036      811(c)(1)(B)

2037      811(c)(1)(C), (c)(2), (3)

2038      811(d)

2039      

2040      811(e)

2041      811(f); 403(d)(2) R.A. 1942; 2, P.L. 635 (80th Cong.)

2042      811(g)

2043      811(i), 812(b)

2044      811(h)

2051      812

2052      935(c)

2053      812(b)

2054      812(b)

2055      812(d)

2056      812(e)

2101      860, 935

2102      861(a)(2)

2103      861(a)

2104      862

2105      863

2106      861

2201      939

2202      850

2203      930(a)

2204      825(a)

2205      826(b)

2206      826(c)

2207      826(d)

2501      1000(a)

2502      1001(a), (b); 1008(a), 1030(a)

2503      1003(a), 1003(b)

2504      

2511      1000(b), 1030(b)

2512      1002, 1005

2513      1000(f)

2514      1000(c); 452(b)(2) R.A. 1942; 2, P.L. 635 (80th Cong.)

2515      

2516      

2521      1004(a)(1)

2522      1004(a)(2), 1004(b)

2523      1004(a)(3)

2524      1004(c)

3101      1400

3102      1401(a), (b)

3111      1410

3112      1412

3121      1426(a)–(e), (g)–(l)

3122      1420(e)

3123      1427

3124      1428

3125      1432

3201      1500

3202      1501(a), (b)

3211      1510

3212      1511

3221      1520

3231      1532(a)–(e), (g), (h)

3232      1534

3233      1538

3301      1600

3302      1601(a), (b), (c)

3303      1602

3304      1603

3305      1606

3306      1607(a)–(j), (l)–(o)

3307      1608

3308      1611

3401      1621

3402      1622(a)–(d), (g)–(k)

3403      1623

3404      1624

3501      1420(a), 1530(a), 1605(a)

3502      1402, 1503, 1512, 1622(e)

3503      1422, 1531

3504      1632

4001      1650, 2400

4002      2412(a)

4003      2400, 2412(b)

4011      1650, 2401

4012      2401, 2412(a)

4013      2412(b)

4021      1650, 2402(a)

4022      2402(a), (b)

4031      1651(a)

4041      2450

4051      2403(c)

4052      2404

4053      2405

4054      2413

4055      2406, 2453

4056      2406

4057      

4061      3403(a), (b), (c)

4062      

4063      3403(c), (d)

4071      3400(a)

4072      3400(c)

4073      3400(a)

4081      3412(a)

4082      3412(b), 3412(c)

4083      3412(a)

4091      3413

4092      3413

4093      3413

4101      3412(d)

4102      3412(e)

4111      3405

4112      3405

4113      3405(b)

4121      3406(a)(3)

4131      3406(a)

4141      3404(a)

4142      3404(b)

4143      3404(a), 3404(b)

4151      3404(d)

4152      3404(d)

4161      3406(a)(1)

4171      3406(a)

4172      3406(a)(4)

4173      3406(a)(4)

4181      2700(a), 3407

4182      2700(b)(2), 3407; 706, P.L. 911 (81st Cong.)

4191      3406(a)(6)

4192      3406(a)(6)

4201      3408(a)

4211      3409(a)

4216      2704, 3441

4217      3440

4218      3444

4219      3445

4220      3442

4221      3406(b), 3408(b)

4222      2456, 3451

4223      3446

4224      2700(b), 3407, 3442(3)

4225      2705

4226      

4231      1700

4232      1700(e), 1704

4233      1701

4234      1702, 1703

4241      1710

4242      1712

4243      1711

4251      3465

4252      3465

4253      3465, 3466(b), (c)

4254      3465

4261      3469

4262      3469(a), (b), (f)

4271      3475(a), (c)

4272      3475(a), (b)

4273      3475(e)

4281      3460(a)

4282      3460(b)

4283      3460(c)

4286      1850

4287      1857

4291      1715(a), 1851, 3467(b), 3469(d), 3475(c)

4292      3466(a), 3469(f), 3475(b)(1)

4293      307 R.A. 1943

4294      

4301      1800, 1802(a)

4302      1802(a)

4303      1808(g)

4304      1802(a)

4305      

4311      1800, 1801

4312      1801

4313      1801

4314      1801

4315      1801

4316      

4321      1800, 1802(b)

4322      1802(b)

4323      1802(b)

4324      

4331      3480, 3481(a)

4332      3481(a)

4333      

4341      1802(b), 3481(a)

4342      1802(b), 3481(a)

4343      1802(c), 3481(b)

4344      1802(b), 3481

4345      

4351      1802(b), 3481(a)

4352      1802(b), 3481(a)

4353      1802(b), 3481(a)

4354      

4361      3480, 3482

4362      3482

4363      

4371      1804(a)–(c)

4372      1804(a)–(d)

4373      1804, 1808(b)

4374      1821(b)(3)

4375      

4381      1801, 1802(a), (b)

4382      1808(a)–(f), except (b), 3483

4383      1809(a)

4401      3285(a), (c), (d)

4402      3285(e)

4403      3287

4404      3285(f)

4405      

4411      3290

4412      3291

4413      3292

4414      

4421      3285(b)

4422      3297

4423      3298

4451      1807

4452      1831(a)

4453      1830

4454      1809(a)

4455      1831(b)

4456      1832

4457      

4461      3267(a)

4462      3267(b)

4463      3267(c)

4471      1650, 3268(a)

4472      3268(a)

4473      3268(a)

4474      

4501      3490(a), 3491(a), 3500, 3508

4502      3492, 3507

4503      3490(b)

4504      3501

4511      2470(a)(1), (2)

4512      2477

4513      2470(a)(2), 2470(b), 2474

4514      

4521      3420, 3422

4531      3420, 3423

4532      3423

4541      3420, 3425

4542      3425

4551      3420, 3424

4552      3424

4553      3424(a)

4561      2490, 2491(a)

4562      2491(a)

4571      2490, 2491(b), 2491(d)

4572      2491(f)

4581      2490, 2491(c)

4582      2491(c), (g), 2492

4591      2306, 2311(a)

4592      2300

4593      2300, 2307

4594      2302

4595      2303, 2404

4596      2302(e)

4597      2303(c)

4601      2493, 3430

4602      2492

4603      

4701      2550(a), (b)

4702      2551(a), (b), (c)

4703      2552(a)

4704      2553

4705      2554

4706      2558(a), (c)

4707      

4711      2567(a)

4712      2567(b), 2568

4713      2569

4714      2571

4715      

4721      3220

4722      3221

4723      2553(a)

4724      3224

4725      3227(a)

4726      

4731      P.L. 240, (83d Cong.); 3228(a)

4732      2555

4733      2558(b)

4734      2561

4735      2564; P.L. 238, (83d Cong.)

4736      2562

4741      2590(a), (b)

4742      2591

4743      2592(a)

4744      2593

4745      2598

4746      

4751      3230(a)

4752      3230(b), (c), (d)

4753      3231

4754      3233

4755      3234

4756      2601, 3237

4757      

4761      3238

4762      2603

4771      2550(c)(1), (2); 2552(b), 2590(c), 2592(b)

4772      3222, 3232

4773      2556, 2595

4774      2563, 2602

4775      3226, 3236

4776      

4801      2651(a), (b)

4802      2650

4803      2651(c), 2659(a)

4804      2653

4805      2654, 2655

4806      

4811      2321(a), (b)

4812      2306, 2327(a)

4813      2305, 2321(c), 2327(a), (d)

4814      2322(b)–(e)

4815      2323(c), 2324

4816      2307, 2327(a)

4817      2325

4818      2311, 2327(a)

4819      

4821      3206

4822      3208

4826      2320, 2322(a), 2323(a), (b); 3208

4831      2351(a), (b); 2356

4832      2351(c), 2355, 2356, 2361

4833      2352(b)–(e)

4834      2353(b), 2354(b), (c)

4835      2360

4836      

4841      3210

4842      3212

4846      2350, 2352(a), 2353(a), 2354(a)

4851      1920(a), (b)

4852      1931

4853      1925

4854      1926

4861      1921

4862      1927

4863      1922

4864      1923

4865      1924

4871      1920(c)

4872      1928

4873      1932

4874      1930

4875      1935

4876      1933

4877      

4881      1900

4882      1905

4883      1901, 1906

4884      1902

4885      1903

4886      

4891      1805

4892      1805

4893      1809(a)

4894      1805

4895      1805

4896      1805

4897      

4901      3271

4902      3277

4903      3278, 3292

4904      3279

4905      3280

4906      3276

4907      3283, 3292

5001      2800(a)(1), (4), (6), (c); 3030(a)(1); 3111; 3125(a); 3182(b)

5002      2809(a), (b)(1), (2), (c), (d)

5003      

5004      2800(e)(1), (2), (3), (4); 3112

5005      2800(a)(1), (d); 3112

5006      2800(a)(1), (b)(2), (f); 2879(b); 2880, 2900(a)

5007      2800(f), (a)(3), (4); 2846(a), 2847(a); 3112(b); 3125(a)

5008      2803(a)–(e), 2903(b)–(e)

5009      2802, 2885, 2878

5010      2802(a), (b); 2866

5011      2891(b), 2901(a), (b), (c), (d); 3113

5012      2887

5021      2800(a)(5), 2801(b)

5022      3030(a)(2)

5023      2801(e)(5)

5024      

5025      2800(a)(5); 2801(c)(2), (e); 2883(e), 3036(a), 3250(h), (i); 3254(g)

5026      2800(a)(1)(A)

5027      2802(c)

5028      

5041      3030(a)(1), (2)

5042      3030(a)(1)

5043      3030(b), 3041

5044      

5045      

5051      3150(a), (c)

5052      3160, 3254

5053      3153(b)(c)

5054      3150(b)(1)

5055      3150(b)(2), 3157(a)

5056      

5057      

5061      3172(a)

5062      3179(a), (b)

5063      1656(a), (b), (c)

5064      3174

5065      

5081      3250(f)(1)

5082      3254(g)

5083      

5084      

5091      3250(c)(1), (d)(3)

5092      3254(d)

5093      

5101      3250(j)(1)

5102      3254(h)

5103      

5104      3271(c)(1)

5105      2818(a)

5106      3250(j)(3)

5111      3250(a)(1), (a)(3), (d)(1), (d)(2); 3254(c)(2)

5112      3254(b), (e)

5113      3250(a)(4), (d)(3), (g); 3251(a), (b)

5114      2857, 2858

5115      2863

5116      2831

5121      3250(b)(1), (b)(4), (e)(1), (2), (3)

5122      3250(b)(2), 3254(c)(1), (f)

5123      3250(e)(4); 3251(c); 3255(a), (b), (c)

5124      3252(a), (b), (c)

5131      3250(l)(1), (2)

5132      3250(l)(3)

5133      3250(l)(4)

5134      3250(l)(5)

5141      3270

5142      3271(a), (b), (c)

5143      3272(a)

5144      3277, 3278, 3279, 3280(a), 3283

5145      3273(a)

5146      3273(b)

5147      3275(a)

5148      3276

5149      3282

5171      2819

5172      2832

5173      2820(a), 2822, 2823

5174      2810

5175      2812

5176      2814(a)(1), (a)(2)

5177      2814(a)(1); 2815(a), (b)(1)(A), (B), (C), (D)

5178      2816

5179      2817(a), (b)

5180      2831

5191      2849, 2850(a)

5192      2820, 2838, 2877, 3042

5193      2820, 2878(a), (b), (c), (d)

5194      2883(a)–(g), 2916

5195      2836, 2870

5196      2826, 2827, 2828, 2830, 2839

5197      2841, 2844, 2859

5211      2804

5212      2808

5213      2811

5214      2871

5215      2825

5216      2834

5217      3183(a), (b), (c)

5231      2872, 2873, 2875

5232      2879(c), (d)

5233      

5241      2872, 2873, 2915, 4013(a)

5242      2879(a)

5243      2903(a), (f), (g); 2904, 2905, 2910, 2911

5244      2882

5245      2881

5246      2875

5247      2885(a), (b), 2886, 2888

5248      

5249      

5250      2884

5251      

5252      2874

5271      2812

5272      2801(e)(1)

5273      2801(e)(2)

5274      2831

5275      

5281      2801(e)(1), (d)

5282      2813, 2861, 2862

5283      2828, 2830

5284      

5285      2855, 2857

5301      3100

5302      3101

5303      3102

5304      3114

5305      3105

5306      3103

5307      3106

5308      3107

5309      3104

5310      3108(a)–(d); 3109, 3125(b)

5311      3125(a)

5312      

5313      3121(a), (c)

5314      3117

5315      3119

5316      3120

5317      3121(d), 3122

5318      3123

5319      3124

5320      

5331      3070(a), (b)

5332      3073

5333      3074

5334      

5351      3040

5352      

5353      

5354      3031(a), 3040

5355      

5356      3040

5357      

5361      

5362      3030(a)(1), 3031(a), 3037, 3038; 19 U.S.C. 81(c), 1309, 1311

5363      

5364      

5365      

5366      3034, 3035, 3042

5367      3171

5368      3030(a)(1), 3040, 3041

5369      3040

5370      3039

5371      

5372      

5373      3031, 3032, 3033, 3036, 3037(a)

5381      3036, 3044(a), 3045

5382      3032, 3036, 3044, 3045

5383      3036, 3044(b), (c)

5384      3045

5385      3043(a)

5386      2801(e)(3), (4)

5387      3254(g)

5388      

5391      2801(c), (e)(3); 3031(a)

5392      3036, 3044(b), 3045

5401      3153(b); 3155(a), (b)

5402      3158, 3254(d)

5403      

5411      3158

5412      3104, 3155(f)

5413      3155(f)

5414      

5415      3155(c)

5416      

5501      

5502      3110

5511      3182(a)

5512      

5521      3177(a), (b), (c), (d)(1)

5522      2891(a)

5523      3178

5551      2815(c), (d), (e)

5552      2829

5553      

5554      

5555      3171

5556      3176

5557      3175

5601      2810

5602      2818

5603      2812

5604      2814

5605      2815(a)

5606      2833

5607      2819

5608      2834

5609      2811

5610      2843

5611      2842

5612      2838

5613      2836

5614      2870

5615      2828

5616      2827

5617      2826

5618      2822

5619      2839

5620      2841

5621      2857(a), 2859

5622      2807

5623      2853

5624      2852

5625      2806(c)

5626      2806(f)

5627      2801(e)(2)

5628      2801(f)

5629      2856

5630      2865

5631      2876

5632      2912, 2913

5633      2914(a)

5634      2806(a)(1)(2)

5635      2867

5636      2866

5637      2868

5638      2869

5639      2806(d)

5640      2803(f)

5641      2871

5642      2803(g)

5643      2908

5644      2909

5645      2806(b)(1)

5646      2806(e)

5647      3072

5648      2885(d)

5649      2854

5650      2850

5661      3043

5662      

5663      

5671      3159

5672      3159

5673      3159

5674      3159

5675      3155(f)

5676      3159(e), (f), (g), (h), (i)

5681      2831

5682      2821, 2851

5683      3173(a)

5684      3173(b)

5685      3173(c)

5686      3115, 3116

5687      2806(g)

5688      2805(a)–(b); 3118, 3173(d), 63 Stat. 377 et seq.

5689      2800(a)(1)(B), 3112(b), 3150(b)(3)

5690      3173(b)(4)

5691      3253

5692      3252

5693      3274

5701      2000

5702      2010, 2030, 2050, 2110

5703      2001, 2002(b), (c), 2194, 3310(f)(2)

5704      2040, 2101, 2111(f); 2130(d); 2135(a)(1), (2), (3); 2197(b); 2130(d)

5705      2137, 2198, 3313

5706      2136

5707      2000(g)(1), (2), (3)

5711      2013, 2033, 2039(a), 2053

5712      2012, 2032, 2052

5713      2014, 2054

5721      2017, 2036

5722      2019, 2038, 2039(b), 2194

5723      2100, 2102, 2103(a)(1), 2111, 2112(a)(1), 2130(a), (b), (c)

5731      2059, 2060

5732      2058

5741      2018, 2037, 2039(b)(1), 2056, 2194

5751      2104(a), 2113, 2170(a)(2)

5752      2103(e), 2112(e)

5753      2190

5761      2156(c), 2161(m)(1), 2180(1)

5762      2130(a), (b), (c); 2151(a), (c); 2155(a), 2156, 2160(a)–(e), (g), (i); 2161(a), (c), (e)–(g); 2162(a)(2), (4), (b); 2170(a)(2), (4), (b); 2171(a), (b)(2); 2172, 2173(a), 2174, 2176(a)(2), (3); 2180(a), (d)–(f)

5763      2155(b), 2160(h), 2161(b), (h), (i)(1), (j)(1), (l)(1), (m)(2); 2170(b), 2171(a), 2175, 2180(b), (g)(1), (h), (i), (k), (l)(1), (2)

5801      3260

5802      3261(a)

5803      3262

5811      2720

5812      2721

5813      2722

5814      2723

5821      2734

5831      2700, 3407

5841      3261(b)

5842      2724

5843      2725

5844      2727

5845      2728

5846      2731

5847      2732

5848      2733

5851      2726(a)

5852      2726(b)

5853      2726(c)

5854      3263

5861      2729

5862      2730

6001      51, 54(a), (b); 821(d), 1007(a), (b); 1720, 1835, 1928(b), 2302, 2303, 2322(c), 2324, 2352, 2555, 2569(d), 2594(a), 2653(b), 2709, 2724, 3220(c), 3233(a), 3603

6011(a)      47(a), 51, 143(c), 215(a), 217, 235, 251(g), 1420(c), 1530(b), 1604(a), 1624, 1700 (c)(2), (d)(2), (e)(2); 1716(a), 1852(a), 1902(a)(1), 2403(a), 2451(a), 2471, 2701, 3272(a), 3310(a), (b), (f)(1), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(a), 3611(a)(1)

6011(b)      

6012(a)      51(a), 52(a), 142(a)(2), (3), (4); 217(b), 235(b)

6012(b)(1)      51(b)(4), (c), (g)(5); 142(a)(1)

6012(b)(2)      51(c), 58(f), 142(a)

6012(b)(3)      52(a)

6012(b)(4)      142(a)

6012(b)(5)      142(b)

6013(a)      51(b)(1), (2), (3), (4), (5)

6013(b)      51(g)(1)–(5)

6014(a)      51(f)(1), (2), (4)

6014(b)      51(b)(1), 51(f)(3)

6015(a)      58(a)

6015(b)      58(c)

6015(c)      58(b)

6015(d)      58(b)

6015(e)      58(d)(2)

6015(f)      58(d)(3)

6015(g)      60(b)

6015(h)      58(a)

6016      

6017      482(a)

6018(a)      821(a)(1), 864(a)(1), 937

6018(b)      821(a)(2), 864(a)(2)

6019(a)      1006(a)

6019(b)      

6020(a)      3611(a)(2)

6020(b)      3612(a), (c)

6020(c)      

6021      3613

6031      187

6032      169(f)

6033(a)      54(f)

6033(b)      153(a)

6033(c)      

6034(a)      153(b)

6034(b)      153(b)

6035(a)      338

6035(b)      339

6036      274(a), 820

6037      

6041(a)      147(b)(2)

6041(b)      147(b)(1)

6041(c)      147(c)

6041(d)      

6042      148(a), (b), (c)

6043      148(d), (e)

6044(a)      148(f)

6044(b)      148(f)

6044(c)      148(f)

6045      149

6046(a)      3604(a)

6046(b)      3604(b)

6046(c)      3604(b)

6046(d)      

6051(a)      1403, 1633(a), (b)

6051(b)      1633(a)

6051(c)      1633(b)

6051(d)      1633(b)

6061      3809(b)

6062      52(a)

6063      187

6064      58(g), 3809(b)

6065(a)      142(a), (b), 148(a), (d), (e); 149, 169(f), 187, 233, 821(a), 864(a), 1006(a), 1604(a), 1716(a), 1852(a), 1902(a)(1), 2403(a), 2471, 2555(a), (c); 2701, 3233(a), 3272(a), 3330, 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3604(b), 3611(a), (c), 3779(b), 3780(a), 3809(c)

6065(b)      51(a), 54(f), 58(b), 215(a), 3780(a)

6071      141(b), 147(a), 148(a), (b), (c), (e); 149, 150, 153(a), (b), 821(b), 864(b), 874(b)(3), 1253(a), 1420(c), 1530(b), 1604(a), 1716(b), 1852(a), 1902(a)(1), 2403(a), 2451(a), 2471, 2555(b), (c), 2701, 2734(e), 3233(a), 3272(a), 3310(a), (f)(1); 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(a), 3604(a), 3611(b), (c); 3779(b), 3780(a), 3791(a)

6072(a)      53(a)(1), 143(c)

6072(b)      53(a)

6072(c)      217(a), 235(a)

6072(d)      

6072(e)      3805

6073(a)      58(d)(1)

6073(b)      60(a)

6073(c)      58(d)(2)

6073(d)      60(b)

6073(e)      60(c)

6074(a)      

6074(b)      

6074(c)      

6075(a)      821(b), 864(b)

6075(b)      1006(b)

6081(a)      53(a)(2), 58(e), 141(b), 147(a), 148(a), (b), (c), (e); 149, 150, 153(a), (b); 821(b), 864(b), 874(b)(3), 1253(a), 1420(c), 1530(b), 1604(b), 1625(c), 1633(c), 1716(b), 2403(a), 2451(a), 2471, 2555(c)(1), 2701, 3233(a), 3272(a), 3310(f)(1), 3448(a), 3461, 3467(b), 3469(e), 3475(d), 3611(a)(1), 3634, 3779(b), 3791(a)

6081(b)      

6081(c)      

6091(a)      147(a), 148(b), (c), (d), 149, 150, 153(a), (b), 820, 874(b)(3), 1253(a), 1420(c), 1530(b), 2555(c)(1), 2734(e), 3233(a), 3604(a), 3611(a)(1), (c); 3779(a), 3780(a), 3791(a)

6091(b)(1)      53(b)(1), 58(d)(2), 60(b), 143(c), 821(c), 864(c), 1006(b), 1604(a), 1716(c), 1852(b), 1902(a)(2), 2403(a), 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(c), 3611(a)(1), (c); 3791(a)

6091(b)(2)      53(b)(2), 141(b), 143(c), 1604(a), 1716(c), 1852(b), 1902(a)(2), 2403(a), 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(c), 3611(a)(1), (c); 3791(a)

6091(b)(3)      821(c), 864(c)

6091(b)(4)      

6101      3630

6102      

6103(a)      55(a)

6103(b)      55(b)

6103(c)      55(c)

6103(d)      55(d)

6103(e)      58(h)

6103(f)      55(e)

6104      153(c)

6105      722(g)

6106      1604(c)

6107      3275, 3292

6108      63

6109      

6151(a)      56(a), 143(c), (h); 144, 218(a), 236(a), 822(a)(1), 1008(a), 1253(a), 1530(b), 1715(b), (c); 1853(a), (b); 1902(a)(3), (b); 2403(b), 2451(a), (b); 2472, 2702(a), 3220, 3230, 3271(b), 3272(a), 3448(a), (b); 3461, 3467(b), 3469(b), 3470, 3475(c), 3491(a), (c)

6151(b)      51(f)(2), 56(i)

6151(c)      322(b)(4), (e)

6152(a)(1)      56(b)(2)(A)

6152(a)(1)(A)      56(b)(2)(A)

6152(a)(1)(B)      56(b)(2)(B)

6152(a)(2)      56(b)(1)

6152(a)(3)      1605(c)

6152(b)(1)      56(b)(3)(A), 1605(c)

6152(b)(2)      56(b)(3)(B)

6152(c)      272(i)

6152(d)      56(b)(4)

6153(a)      59(a)

6153(b)      60(a)

6153(c)      59(b)

6153(d)      60(b)

6153(e)      60(c)

6153(f)      59(c)

6154      

6155(a)      22(d)(6)(F), 51(f)(2), 131(c), 146(a), 272(b), (c); 273(a), (g), (i); 274(b), 292(a), 871(b), (c), (i); 872(a), (g), (i); 874(b)(3), 891, 1012(b), (c); 1013(a), (g), (i); 1015(b), 1021, 1117(g), 1605(c), 3310(d), 3311, 3660(a), 3779(h)

6155(b)      

6156      

6161(a)(1)      56(c), 58(e), 1008(b), 1605(d), 3467(b), 3469(e), 3475(d)

6161(a)(2)      822(a)(2)

6161(b)(1)      272(j), 1012(i)

6161(b)(2)      871(h)

6161(c)      274(b), 1015(b)

6161(d)      

6162(a)      56(c)(2)

6162(b)      

6163(a)      925, 926

6163(b)      

6164(a)      3779(a)

6164(b)      3779(b)

6164(c)      3779(c)

6164(d)      3779(d)

6164(e)      3779(e)

6164(f)      3779(f)

6164(g)      3779(g)

6164(h)      3779(h)

6164(i)      3781

6165      56(c)(2), 272(j), 822(a)(2), 871(h), 1012(i)

6201(a)      3640, 3647

6201(a)(1)      3612(f)

6201(a)(2)(A)      1809(b)(2), 2351(c)(2), 2651(c)(2), 3311

6201(a)(2)(B)      

6201(a)(3)      

6201(b)      59(d)

6201(c)      22(m)(4)

6201(d)      

6202      3644

6203      3641

6204      3642

6205(a)(1)      1401(c), 1411, 1501(c), 1521

6205(a)(2)      1411

6205(b)      1421, 1502, 1522

6206      

6211(a)      271(a), 870, 1011

6211(b)(1)      271(b)(1)

6211(b)(2)      271(b)(2)

6211(b)(3)      271(b)(3)

6212(a)      272(a), 871(a), 1012(a)

6212(b)(1)      272(k), 1012(j)

6212(b)(2)      272(a)

6212(b)(3)      901(d)

6212(c)(1)      272(f), 871(f), 1012(f)

6212(c)(2)      

6213(a)      272(a), 871(a), 1012(a)

6213(b)(1)      272(f), 871(f), 1012(f)

6213(b)(2)      3780(c)

6213(b)(3)      

6213(c)      272(c), 871(c), 1012(c)

6213(d)      272(d), 871(d), 1012(d)

6213(e)      

6214(a)      272(e), 871(e), 1012(e)

6214(b)      272(g), 1012(g)

6214(c)      272(h), 871(g), 1012(h)

6215(a)      272(b), 871(b), 1012(b)

6215(b)      

6216      

6301      3651(a)(1)

6302(a)      3652

6302(b)      1420(c), 1719, 2550(c), 2708, 3281, 3282

6302(c)      3310(f)(2)

6303(a)      3655(a)

6303(b)      

6304      

6311(a)      3656(a)(1), (b)(1)

6311(b)(1)      3656(a)(2)(A), (b)(2)

6311(b)(2)      3656(a)(2)(B)

6312(a)      3657

6312(b)      

6313      56(g), 1008(d), 1420(d), 1530(d), 1605(e), 3658

6314(a)      1008(e), 3659(a)

6314(b)      823

6314(c)      

6315      59(d)

6316      

6321      3670

6322      3671

6323(a)      3672(a)

6323(a)(1)      3672(a)(1)

6323(a)(2)      3672(a)(2)

6323(a)(3)      3672(a)(3)

6323(b)      

6323(c)      

6323(d)(1)      3672(b)(1)

6323(d)(2)      3672(b)(2)

6323(e)      

6324(a)(1)      827(a)

6324(a)(2)      827(b)

6324(a)(3)      827(c)

6324(b)      1009

6324(c)      

6325(a)(1)      827(a), 1009, 3673(a)

6325(a)(2)      3673(b)

6325(b)(1)      3674(a)

6325(b)(2)      3674(b)

6325(c)      3675

6325(d)      

6326      

6331(a)      3310, 3660, 3690, 3692, 3700

6331(b)      3690, 3692, 3700

6331(c)      3715

6331(d)      

6332(a)      3710(a)

6332(b)      3710(b)

6332(c)      3710(c)

6333      3711

6334(a)      3691(a)

6334(b)      3691(b)

6334(c)      3692

6335(a)      3693(a), 3701(a)

6335(b)      3693(b), 3701(b)

6335(c)      3712

6335(d)      3693(c), 3701(c)

6335(e)(1)      3695(a), 3701(d), (e)

6335(e)(2)      3695(b)

6335(e)(2)(A)      3695(a), 3701(d)

6335(e)(2)(B)      3701(d)

6335(e)(2)(C)      

6335(e)(2)(D)      3701(f)

6335(e)(2)(E)      3693, 3701

6335(e)(2)(F)      3693(d), 3701(f)

6335(e)(3)      3701(f)

6336      

6337(a)      3696, 3702

6337(b)(1)      3702(b)(1)

6337(b)(2)      3702(b)(2)

6337(c)      3702(c)

6338(a)      3703(b)

6338(b)      3704(b)

6338(c)      3703(a), 3704(a)

6339(a)(1)      3697(a)(1)

6339(a)(2)      3697(b)

6339(a)(3)      3697(c)

6339(a)(4)      3697(d)

6339(a)(5)      

6339(b)(1)      3704(c)(1)

6339(b)(2)      3704(c)(2)

6340(a)      3706(a), (b)

6340(b)      3706(f)

6341      3716

6342(a)      3694

6342(b)      3712

6343      

6344      

6401(a)      3770(a)(2)

6401(b)      322(a)(2)

6401(c)      3770(c)

6402(a)      1027(a), 3770(a)(1), (4), (5)

6402(b)      322(a)(3)

6403      321

6404(a)      3770(a)(1), (5)

6404(b)      273(j), 873, 1014

6404(c)      

6405(a)      3777(a)

6405(b)      3777(b)

6405(c)      3777(c)

6406      3790

6407      3770(a)(3)

6411(a)      3780(a)

6411(b)      3780(b)

6411(c)      3781

6412(a)      

6412(b)(1)      3412(g)(1)

6412(b)(2)      3412(g)(2)

6412(c)      

6412(d)      3508

6412(e)      

6413(a)(1)      1401(c), 1411, 1501(c), 1521

6413(a)(2)      1411

6413(b)      1421, 1502, 1522

6413(c)(1)      1401(d)(3)

6413(c)(2)      1401(d)(4)

6413(d)      1601(d)

6414      143(f), 1622(f)(1)

6415(a)      1854(a), 3471(a)

6415(b)      1715(d)(1), (2); 1854(b), (c); 3471(b), (c)

6415(c)      1715(d)(2)

6415(d)      1715(d)(1), 1854(c), 3471(c)

6416(a)      1715(d), 2407(b), 2452(b), 3443(a)(3)(B), (b), (d)

6416(b)(1)      2407(a), 3443(a)(2)

6416(b)(2)(A)      3443(a)(3)(A)(i)

6416(b)(2)(B)      3443(a)(3)(A)(ii)

6416(b)(2)(C)      3443(a)(3)(A)(iii)

6416(b)(2)(D)      2452(a)

6416(b)(2)(E)      3443(a)(3)(A)(iv)

6416(b)(2)(F)      3443(a)(3)(A)(v)

6416(b)(2)(G)      3443(a)(3)(A)(vi)

6416(b)(2)(H)      3443(a)(3)(A)(vii)

6416(b)(3)      3443(a)(1)

6416(c)      3403(e)

6416(d)      3408(b)

6416(e)      2705

6416(f)      2703(a), 3471(b)

6417(a)      2473

6417(b)      2474

6418(a)      3494(a)

6418(b)      3493(a)

6419      3286

6420      

6501(a)      275(a), 874(a), 1016(a), 1635(a), 3312(a)

6501(b)(1)      275(f)

6501(b)(2)      1635(e)

6501(b)(3)      

6501(c)(1)      276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b)

6501(c)(2)      1635(c), 3312(c)

6501(c)(3)      276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b)

6501(c)(4)      276(b)

6501(c)(5)      

6501(d)      275(b)

6501(e)(1)(A)      275(c)

6501(e)(1)(B)      275(d)(1)

6501(e)(2)      

6501(f)      

6501(g)      

6502(a)      276(c), 874(b)(2), 1016(b)(2), 1635(d), 3312(d)

6502(b)      3714(b)

6503(a)(1)      277, 875, 1017

6503(a)(2)      141(h)

6503(b)      274(b), 1015(b)

6503(c)      

6503(d)      822(a)(2), 871(h)

6503(e)      

6504      

6511(a)      322(b)(1), 910, 1027(b)(1), 1636(a)(1), 3313

6511(b)(1)      322(b)(1), 910, 1027(b)(1), 1636(a)(1), 3313

6511(b)(2)      322(b)(2), 910, 1027(b)(2), 1636(a)(2), 3313

6511(c)      322(b)(3)

6511(d)(1)      322(b)(5)

6511(d)(2)(A)      322(b)(6)

6511(d)(2)(B)      322(g)

6511(d)(3)      

6511(e)(1)      3494(b)

6511(e)(2)      3493(b)

6511(f)      

6512(a)      322(c), 911, 1027(c)

6512(b)      322(d), 912, 1027(d)

6513(a)      322(b)(4)

6513(b)      322(e)

6513(c)      1636(c)

6513(d)      

6514(a)      3774

6514(b)      3775

6515      

6521      3812

6531      3748(a)

6532(a)(1)      3772(a)(2)

6532(a)(2)      3774(b)

6532(a)(3)      

6532(a)(4)      3772(a)(3)

6532(b)      3746(a), (b), (c)

6533      

6601(a)      146(f), 292(a), (c), (d); 294(a)(1), (2), (b), (c); 295, 296, 297, 298, 890(a), (b), 891, 892, 893(a)(1), (2); (b)(1), (2), (3), (4); 925, 1020(a), (b), 1021, 1022, 1023(a)(1), (2); (b)(1), (2), (3), (4), (5), 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), 3448(b), 3470, 3495, 3655(b), 3779(i), 3794

6601(b)      890(a), 925

6601(c)(1)      294(a)(2), 296, 893(a)(2), (b)(3); 1023(a)(2), (b)(3)

6601(c)(2)      56(b), 272(i), 1605(c)

6601(c)(3)      297, 892, 1022

6601(c)(4)      3310(a), (b), 3311

6601(d)      292(a), 891, 1021

6601(e)      292(c), 3779(i)

6601(f)(1)      292(a), 294(b), 295, 296, 298, 890(a), (b), 891, 893(a), (b), 1020(a), (b), 1021, 1023(a), (b), 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), (d), 3448(b), 3470, 3495, 3655(b), 3779(i)

6601(f)(2)      

6601(f)(3)      

6601(g)      59(d)

6601(h)      

6602      3746(d)

6611(a)      3443(c), 3771(a)

6611(b)(1)      3771(b)(1)

6611(b)(2)      3771(b)(2)

6611(c)      3771(c)

6611(d)      322(b)(4), (e); 1636

6611(e)      3771(b)(2)

6611(f)      3771(e)

6611(g)      3790

6612      

6651(a)      291, 894(a), 1631, 3612(d)(1)

6651(b)      

6651(c)      294(d)(1)(A)

6652      

6653(a)      51(g)(6)(A), 293(a), 894(a) 1019(a)

6653(b)      51(g)(6)(B), 293(b), 871(i), 1019(b), 3612(d)(2)

6653(c)(1)      271, 870, 1011

6653(c)(2)      

6653(d)      

6653(e)      1821(a)(3)

6654      294(d)(1)(B)

6655      

6656      

6657      

6658      146(f)

6659      51(g)(6), 291, 293, 871(i), 1019, 1117(g), 1634(b), 1718(c), 1821(a)(3), 3310(a)–(e), 3311, 3655(a)(b)

6671(a)      1718(c), 1821(a)(3), 2557(b)(4), 2707(a)

6671(b)      1718(d), 1821(a)(4), 2557(b)(8), 2707(d)

6672      1718(c), 1821(a)(3), 2557(b)(4), 2707(a)

6673      1117(g)

6674      1634(b)

6801(a)      1809(b)(1), 2652(a), 3273(a), 3300(a), 3901(a)(2)

6801(b)      1809(b)(1), 3301(a)

6802(1)      1423(a), 1817(a)

6802(2)      1817(b)

6802(3)      1817(c)

6803(a)(1)      1423(b)

6803(a)(2)      1423(c)

6803(b)(1)      1818(a)

6803(b)(2)      1818(b)

6804      1815, 1920(c), 3301(a)

6805(a)      3304(a)

6805(b)      3304(b)

6805(c)      3304(c)

6805(d)      3304(d)

6806(a)      3273(b)

6806(b)      

6806(c)      3293

6807      3725

6808      

6851(a)(1)      146(a)(1)

6851(a)(2)      146(a)(2)

6851(b)      

6851(c)      146(d)

6851(d)      146(e)

6851(e)      146(b)

6861(a)      273(a), 872(a), 1013(a)

6861(b)      273(b), 872(b), 1013(b)

6861(c)      273(c), 872(c), 1013(c)

6861(d)      273(d), 872(d), 1013(d)

6861(e)      273(e), 872(e), 1013(e)

6861(f)      273(i), 872(i), 1013(i)

6861(g)      273(k), 872(j), 1013(j)

6861(h)      

6862(a)      3660(a)

6862(b)      

6863(a)      273(f), (h); 872(f), (h); 1013(f), (h); 3660(b)

6863(b)(1)      273(g), 872(g), 1013(g)

6863(b)(2)      273(f), (h); 872(f), (h); 1013(f), (h)

6864      

6871(a)      274(a), 1015(a)

6871(b)      274(a), 1015(a)

6872      274(a)

6873(a)      274(b), 1015(b)

6873(b)      

6901(a)      311(a), 900(a), 1025(a)

6901(b)      311(a), 900(a), 1025(a)

6901(c)      311(b), 900(b), 1025(b)

6901(d)      311(b)(4)

6901(e)      311(c), 1025(c)

6901(f)      311(d), 900(c), 1025(d)

6901(g)      311(e), 1025(g)

6901(h)      311(f), 900(e), 1025(f)

6901(i)      

6902(a)      1119(a)

6902(b)      1119(b)

6903(a)      312(a), 901(a), 1026(a)

6903(b)      312(c), 901(c), 1026(c)

6904      

7001(a)      150

7001(b)      

7011(a)      3270(a)

7011(b)      3280(a)

7012      

7101      44(d), 56(c)(2), 112(b)(6)(D), 131(c), 146(b), 272(j), 273(f), 822(a)(2), 871(h), 872(f), 926, 1012(i), 1013(f), 1145, 1818(a), 2302(e), 2322(e), 2352(e), 2474, 2569(b), 2653(d), 3360(d)(2)(B), 3412(d), 3413, 3660(b), 3722(c), 3724(c), 3943, 3992, 4010, and 6 U.S.C. 15

7102      3676

7103      

7121(a)      3760

7121(b)      3760

7122(a)      3761

7122(b)      3761

7123      

7201      145(a), (b), 153(d), 340, 894(b)(2)(B), (C); 937, 1024(a), (b); 1718(a), (b); 1821(a)(1), (2), (b)(4); 2557(b)(2), (b)(3); 2656(f), 2707(b), 2707(c), 3604(c)

7202      145(b), 894(b)(2)(C), 1718(b), 1821(a)(2), 2557(b)(3), 2707(c)

7203      145(a), 153(d), 340, 894(b)(2)(B), 937, 1024(a), 1718(a), 1821(a)(1), 2557(b)(2), 2707(b), 3604(c)

7204      1634(a)

7205      1626(d)

7206(1)      3809(a)

7206(2)      3793(b)

7206(3)      3793(a)

7206(4)      2656(a), 3321

7206(5)      3762

7207      894(b)(2), 3616(a), 3672, 3793(b)

7208      3300(b)

7208(1)      1425(b)

7208(2)      1823(a)

7208(3)      1822, 1823(b)

7208(4)      1823(c)

7208(5)      3323(a)(3)

7209      1425(a)

7210      3616(b)

7211      3325

7212(a)      3601(c)

7212(b)      3601(c)(2)

7213(a)(1)      55(f)(1)

7213(a)(2)      55(f)(2)

7213(a)(3)      55(f)(3)

7213(b)      4047(a)(1)

7213(c)      

7214(a)      4047(e)

7214(b)      4047

7214(c)      

7231      150

7232      3412(d)

7233(1)      1929(a)(1)

7233(2)      1929(a)(2)

7234(a)      2308(a)

7234(b)      2308(c)

7234(c)      2308(h)

7234(d)(1)      2308(i)(1)

7234(d)(2)(A)      2308(g)(1)

7234(d)(2)(B)      2308(g)(2)

7234(d)(3)      2308(i)(2)

7234(d)(4)      2308(d)

7235(a)      2326(a)

7235(b)      2326(b)

7235(c)      2326(c)

7235(d)      3207(b)

7235(e)      2327

7236      2357(b)

7237(a)      2557(b)(1), 2596, 3225, 3235

7237(b)      2557(a)

7238      2570

7239(a)      2656(b)

7239(b)      2656(d)

7240      3506

7261      2409

7262      3294(a)

7263(a)      1929(c)

7263(b)      1929(b)

7264      3207(a)

7265(a)(1)      2308(b)

7265(a)(2)      2326(a)(2)

7265(b)      2308(e), 2327(a)

7265(c)      2308(j), 2327(a)

7266(a)(1)      3211(a)

7266(a)(2)      3211(b)

7266(a)(3)      3211(c)

7266(b)      2357(a)

7266(c)      2357(c)

7266(d)      2357(d)

7266(e)      2357(e)

7266(f)      2357(f)

7267(a)      2656(j)

7267(b)      2656(k)

7267(c)      2656(i)

7267(d)      2656(h)

7268      3320(a)

7269      894(b)(1)

7270      1821(b)(3)

7271(1)      1822, 2656(c)

7271(2)      1820(b)

7271(3)      1820(a)

7271(4)      3323(a)(1), (2)

7272(a)      1831(c), 2656(g), 3475(e)

7272(b)      

7273(a)      3274

7273(b)      3294(b)

7274      2656

7275      

7301(a)      2558(a), (b); 2571, 2598(a), (b), (c); 3253, 3321(b)(1), 3720(a)(1)

7301(b)      3321(b)(1), 3720(a)(2)

7301(c)      2657(e), 3321(b)(1), 3720(a)(3)

7301(d)      3321(b)(2), 3322

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)      See26 U.S.C. 3, 4

7851(b)      See26 U.S.C. 4(b)

7851(c)      See26 U.S.C. 4(c)

7851(d)      See26 U.S.C. 4(d)

7852(a)      3803

7852(b)      See26 U.S.C. 4(a), 5, 7

7852(c)      

7852(d)      108 R.A. 1941; 109 R.A. 1942; 136 R.A. 1943; 214 R.A. 1950; 615 R.A. 1951; See 22(b)(7)

8001      5000

8002      5001

8003      5002

8004      5003

8005      5004

8021      5010

8022      5011

8023      5012

     An Act to revise the internal revenue laws of the United States

     Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That

(a) Citation

     (1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the "Internal Revenue Code of 1986 [formerly I.R.C. 1954]".

     (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939".

(b) Publication

     This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote.

(c) Cross reference

     For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1986.

(d) Enactment of Internal Revenue Title into law

     The Internal Revenue Title referred to in subsection (a)(1) is as follows: * * *.

(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

Amendments

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

Redesignation of Internal Revenue Code of 1954; References

     Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

     "(a) Redesignation of 1954 Code.—The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the `Internal Revenue Code of 1986’.

     "(b) References in Laws, Etc.—Except when inappropriate, any reference in any law, Executive order, or other document—

"(1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and

"(2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954."

INTERNAL REVENUE TITLE

Subtitle

A.     Income taxes.

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

1 Editorially supplied. Subtitle J added by Pub. L. 102–486 without corresponding amendment of title analysis.

K.     Group health plan requirements.

Amendments

     1997—Pub. L. 105–34, title XV, § 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, § 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, §§ 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 (§§ 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, § 103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading "Trust Fund Code".

     1976—Pub. L. 94–455, title XIX, § 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, § 408(a), Oct. 15, 1974, 88 Stat. 1297, added subtitle H heading "Financing of Presidential election campaigns".

Title Referred to in Other Sections

     This title is referred to in title 2 sections 31a–2, 31a–3, 31a–4, 60c–1, 65c, 632, 651, 691e, 691f, 1610; title 5 sections 5514, 8432, 8440, 8440e; 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 207c–2, 270a; 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.

Table of Contents

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

Subtitle A—Income Taxes

Chapter     Sec.

1.     Normal taxes and surtaxes     1

2.     Tax on self-employment income     1401

3.     Withholding of tax on nonresident aliens and foreign corporations     1441

[4, 5.          Repealed.]

6.     Consolidated returns     1501

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

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 Portability, Access, and Renewability Requirements

100.     Group health plan portability, access, and renewability requirements     9801

Subtitle A—Income Taxes

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, § 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, § 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, § 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at end of item for chapter 3.

Subtitle Referred to in Other Sections

     This subtitle is referred to in sections 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.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Title 26— Internal Revenue Code," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 28, 2024, http://www.originalsources.com/Document.aspx?DocID=9QPGV8DE6YNNHZY.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Title 26— Internal Revenue Code." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 28 Mar. 2024. http://www.originalsources.com/Document.aspx?DocID=9QPGV8DE6YNNHZY.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Title 26— Internal Revenue Code' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 28 March 2024, from http://www.originalsources.com/Document.aspx?DocID=9QPGV8DE6YNNHZY.