Title 26. INTERNAL REVENUE CODE  


SubTitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Chapter 2. TAX ON SELF-EMPLOYMENT INCOME
Chapter 2A. UNEARNED INCOME MEDICARE CONTRIBUTION
Chapter 3. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Chapter 4. TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
Chapter 5. REPEALED
Chapter 6. CONSOLIDATED RETURNS
SubTitle B. Estate and Gift Taxes
Chapter 11. ESTATE TAX
Chapter 12. GIFT TAX
Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS
Chapter 14. SPECIAL VALUATION RULES
Chapter 15. GIFTS AND BEQUESTS FROM EXPATRIATES
SubTitle C. Employment Taxes
Chapter 21. FEDERAL INSURANCE CONTRIBUTIONS ACT
Chapter 22. RAILROAD RETIREMENT TAX ACT
Chapter 23. FEDERAL UNEMPLOYMENT TAX ACT
Chapter 23A. RAILROAD UNEMPLOYMENT REPAYMENT TAX
Chapter 24. COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Chapter 25. GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
SubTitle D. Miscellaneous Excise Taxes
Chapter 31. RETAIL EXCISE TAXES
Chapter 32. MANUFACTURERS EXCISE TAXES
Chapter 33. FACILITIES AND SERVICES
Chapter 34. TAXES ON CERTAIN INSURANCE POLICIES
Chapter 35. TAXES ON WAGERING
Chapter 36. CERTAIN OTHER EXCISE TAXES
Chapter 37. REPEALED
Chapter 38. REPEALED
Chapter 38. ENVIRONMENTAL TAXES
Chapter 39. REGISTRATION-REQUIRED OBLIGATIONS
Chapter 40. GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Chapter 41. PUBLIC CHARITIES
Chapter 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Chapter 43. QUALIFIED PENSION, ETC., PLANS
Chapter 44. QUALIFIED INVESTMENT ENTITIES
Chapter 45. PROVISIONS RELATING TO EXPATRIATED ENTITIES
Chapter 46. GOLDEN PARACHUTE PAYMENTS
Chapter 47. CERTAIN GROUP HEALTH PLANS
Chapter 48. MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
Chapter 49. COSMETIC SERVICES
Chapter 50. FOREIGN PROCUREMENT
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER
Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Chapter 53. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Chapter 54. GREENMAIL
Chapter 55. STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
SubTitle F. Procedure and Administration
Chapter 61. INFORMATION AND RETURNS
Chapter 62. TIME AND PLACE FOR PAYING TAX
Chapter 63. ASSESSMENT
Chapter 64. COLLECTION
Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS
Chapter 66. LIMITATIONS
Chapter 67. INTEREST
Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Chapter 69. GENERAL PROVISIONS RELATING TO STAMPS
Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC.
Chapter 71. TRANSFEREES AND FIDUCIARIES
Chapter 72. LICENSING AND REGISTRATION
Chapter 73. BONDS
Chapter 74. CLOSING AGREEMENTS AND COMPROMISES
Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES
Chapter 76. JUDICIAL PROCEEDINGS
Chapter 77. MISCELLANEOUS PROVISIONS
Chapter 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Chapter 79. DEFINITIONS
Chapter 80. GENERAL RULES
SubTitle G. The Joint Committee on Taxation
Chapter 91. ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
Chapter 92. POWERS AND DUTIES OF THE JOINT COMMITTEE
SubTitle H. Financing of Presidential Election Campaigns
Chapter 95. PRESIDENTIAL ELECTION CAMPAIGN FUND
Chapter 96. PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
SubTitle I. Trust Fund Code
§ 9500. Short title
Chapter 98. TRUST FUND CODE
SubTitle J. Coal Industry Health Benefits
Chapter 99. COAL INDUSTRY HEALTH BENEFITS
SubTitle K. Group Health Plan Requirements
Chapter 100. GROUP HEALTH PLAN REQUIREMENTS

Miscellaneous

Current through 113-100+u1

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: * * *.

Amendments

Amendments

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

Miscellaneous

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.”

Amendments

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”.

Prospective Amendment

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.