United States Statutes at Large

TABLE A.-Derivation of Internal Revenue Code-Continued

1013 (8)-(i). 1014. 1015 1016. 1017. 1018. 1019 1020 1021 1022 1023 1024 1025. 1026. 1027 (a)-(c).

1932, June 6

do.

do. ..do.

do

47 47 47 47 47 49 47 47 47 47 47 48 52 47 47 47

254 253 255 255 255 1027 256 256 257 258 258 756 575 258 259 259

209 209 209 209 209 829 209 209 209 200 209 277 289 209 209 209

520. 521. 522. 523. 524. 404, 525. 526. 527. 528 (a)-(c). 528 (d). 504 (b). $09 (b). 529. 530. 531.

1027 (d).

1028 1029 1030. 1031. 1100.

44

105

234

27 234

1101..

44

106

27

44

106

1102 (a)....... 1102 (b), (c)-----

106

234

27 234

27 231

27 411 234

27 234

27

234

27 234 852 234

27 231

27 234

900. 1000. 904. 1000. 900. 1000. 901 (a). 1000, 910. 1000. 1. 901 (b). 1000. 901 (a). 1000. 902. 1000. 903. 1000. 906 (a). 601. 905. 1000. 907 (e), (I). 1000. 004. 1000. 904. 1000. 907 (a). 601. 907 (a). 601. 907 (a). 601. 908. 1000. 909 (a). 1000. 909. 1000. 907 (a). 601. 907 (8). 601. 907 (b). 601. 906 (d). 601. 906 (c). 601. 906 (e). 601. 906 (1). 601. 911. 1000.

852

1935, Aug. 30 1932, June 6

do.

_do. ...do.

do. '1934, Aug. 10 * 1938, May 28 1932, June 6

do...

.do.

1924, June 2 11926, Feb. 26

1924. June 2 11926, Feb. 26

1924, June 2 11926, Feb. 26

1926, May 28

1924, June 2 11926, Feb. 26

1924, June 2 * 1928, May 29

1924, June 2 11926, Feb. 26

1921, June 2 11926, Feb. 26

1924, June 2 1926, Feb. 26

1924, June 2 11926, Feb. 26

1924, June 2 * 1928, May 29

1924, June 2 (11926, Feb. 26

1924, June 2 11926, Feb. 26

1924, June 2 * 1928, May 29

1924, June 2 *1928, May 29

1924, June 2 * 1928, May 29

1924, June 2 * 1928, May 29 1924,

2 *1928, May 29

1924, June 2 11926, Feb. 26

1924, June 2 * 1928, May 29

1924, June 2 11928, May 29

1924, June 2 #1928, May 29

1924, June 2 11926, Feb. 26

1924, June 2 111926, Feb. 26

913. 852 602. 234 907 (c).

27 1000. 234 907 (d). 27 | 1000.

1119 (b).

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Volume

Page

Chapter

Section

1130 (a).

44

109

1130 (b).

44 44 47

108 689 405

1131.

108

1132.

910. 1000. 910. 1000. 3. 207. 910. 1000. 910. 1000. 1004 (b). 1102. 1005 (a). 1005 (b), (c). 1005 (d). 1005 (e).

1133. 1140 (a), (b). 1140 (C) 1140 (d) 1140 (e).

234

27 234

27 457 314 234

27 231 27 27 209 27 27 27 27 426

27 426

109 110 286 110 111 111 111 926 110 926

1141 (a).

48 44 48

1003 (a).

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][ocr errors][subsumed]

1201 (b). 1202 (a) (1) 1202 (a) (2) 1202 (b) (1) 1202 (b) (2) 1202 (c) 1202 (d). 1203. 1204. 1205. 1206. 1207 1250. 1251 1252. 1253. 1254. 1300. 1301 1400. 1401 (a), (b). 1401 (c) 1402. 1410. 1411. 1420 (a), (b). 1420 (c). 1420 (d). 1421. 1422 1423 1424. 1425 (a) 1425 (b) 1426 (a), (b) (1)-(8) 1426 (b) (9), (10) 1426 (c). 1426 (d) 1426 (e). 1427 1428 1429 1430. 1431, 1500. 1501 (a), (b). 1501 (c) 1502.

38 38 48 49 49 49 49 49 49 49 49 49 49 49 50 49 49 49 49 49 50 49 49 49 49 50 49 49

517 517 1227 636 636 636 637 637 637 637 1027 637 638 637 439 638 638 638 638 639 439 647 647 647 647

440 638, 647

638

Dato

1924, June 2 11926, Feb. 26

1926, June 3 * 1932, June 30

1924, June 2 11926, Feb. 26

1926, Feb. 26 * 1932, June 6 1926, Feb. 26

do .do...

.do..
1934, June 7
1926, Feb. 26
1934, June 7
1926, Feb. 26
* 1934, May 10
1934, June 7
1926, Feb. 26

1002.
519.

do..

...do.

do 1934, June 7 1926, Feb. 26 '1932, June 6 1934, June 7

1924, June 2 11934, May 10

277 426 27 27 27 27 426

27
209
426
234
277

1003 (b).
1001 (b).
1001 (e).
1004 (a).

1001 (a).
1101.

907 (8).
516.

1926, Feb. 26 1928, May 29

1926, Feb. 26 * 1928, May 29

1935, Aug. 30 * 1936, June 22 1938, May 28

1935, Aug. 30 * 1936, June 22

1938, May 28

27 852

27 852 829 690 289 829 690 289

1001 (c). 603. 1001 (d). 603. 105 (a), (b). 401 (a). 601. 105 (c). 401 (b). 601.

1938, May 28 ..do..

do.. .do.

do. .do.

do.. do. .do..

do.

do. 1932, June 6

do.. do. do.

Rii

285
289
289
289
280
289
289
289
289
289
289
209
209
209
209

601 (f) (1).
601 (1) (1), (2).
601 (i) (3), (4).
601 (1) (5).
601 (i) ().
601 (g).
601 (d).
601 (d).
601 (d).
601 (d).
601 (d).
901.
902.
903.
904.

1914, July 18

.do. 1934, June 26 1935, Aug. 14

do.. .do.

do. .do. do..

do. 1935, Aug. 30 1935, Aug. 14

do..

do.
1937, June 29
1935, Aug. 14

do...
-do.
...do..

do.
1937, June 29
1935, Aug. 14

do... _do.

do. 1937, June 29 1935, Aug. 14

do...

187
187
756
531
531
531
531
531
531
531
829
531
531
631
405
531
531
531
531
531
405
531
531
531
531
405
531
531

4.
801.
802 (a).
802 (b).
803.
804.
805.
807 (a).
404.
807 (b).
807 (d).
806.
7 (e).
809.
809.
810 (a).
810 (b).
811.
9 (a).
1101 (a) (6).
1101 (a) (1).
1101 (a) (3).
1101 (c).
9 (b).
808, 1132.
807 (c).

1937. June 29

do. do. do.

50
50
50
50

437
437
437
438

405 2 (a).
405 2 (b).
405

2 (c).
405 4.

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Volume

Page

Chapter

50 50 50 50 50 50 50 50 50 50 50 60 50 50 50

439 438 438 439 437 438 438 439 439 439 439 435 439 440 439

405 405 405 405 405 405 405 405 405 405 405 405 405 405 405

1603 1510. 1511. 1512 1520. 1521. 1522 1530 (8) 1530 (b), (c) 1530 (d). 1531. 1532 1634 1535. 1536 1537 1600. 1601 (a) 1601 (b) (1). 1601 (b) (2) 1601 (c) 1602 1603 1604 (a), (b). 1604 (c) 1605 (a), (b). 1605 (c) 1605 (d) 1605 (e) 1606.. 1607 (a)-(8) 1607 (h). 1607 (i) 1607 (j). 1608 1609 1610.

49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 49 44 45 47 48 48 49 50 52 44 47 44 44 47 44

639 639 643 643 643 644 640 641 642 641 1027 642 642 642 642 642 647 647 647

647 643, 647

642

91 863 271 206 209 431 358 573

91 271 91 91 271 91 91

531 531 531 531 531 531 531 531 521 531 829 531 531 531 531 531 531 531 531 531 531 531

27 852 209 90 90 333 402 289

27 209 27 27 209 27 27

1700 (a) (1)....

1700 (a) (2). 1700 (b).1700 (c) 1700 (d) 1700 (e) 1700 (0). 1701 (a). 1701 (b). 1701 (c) 1702. 1703 (8). 1703 (b) 1704. 1710.

44 47 44

92 271 92

27 209 27 27 690 27 27

49 44 44

1743

92 92

44 44 45

1711..

1712 1715 (a), (b)... 1715 (c). 1715 (d) (1). 1715 (d) (2) 1715 (e).

45 44 45 44 44 44 45 44

92 92 864

92 864

92 864 93 93 93 864 121

27 27 852

27 852

27 852 27 27 27 852 27

Date

Section

1937, June 29

..do. do. ..do.

do.. do.

do. ..do.

do.. do. de .do. do.

do.
..do..

6.
5.
5.
6.
3 (a).
3(b).
4.
7 (a).
7 (b).
7 (d).
7 (e).
1.
8.
12.
7 (c).

1935, Aug. 14

do. .do.

do..

do.. ...do.

do.
.do.
.do.

do.
1935, Aug. 30
1935, Aug. 14

do...
do.
do.
do..
-do..
do..
do..
.do.
do..

do.
1926, Feb. 26
1928, May 29
1932, June 6
1933, June 16

do..
1935, June 28
1937, June 29
1938, May 28
1926, Feb. 26
*1932, June 6
1926, Feb. 26

do...
* 1932, June 6
1926, Feb. 26

do.

901.
902.
909 (8).
909 (b),
909 (c).
910.
903.
905 (b).
905 (c).
905 (a).
404.
905 (d).
905 (e).
905 (I).
906.
907.
1101 (a) (6).
1101 (8) (1).
1101 (a) (3).
1101 (c).
908, 1102.
905 (b).
500 (8) (1).
411 (a).
711 (a), (e).
212.
219.

1926, Feb. 26
*1932, June 6
1926, Feb. 26

do... 11936, June 22 1926, Feb. 26

do..

712 (a). 500 (8) (1). 711 (a). 500 (a) (4). 500 (a) (2). 711 (b). 500 (a) (3). 500 (a) (5). 500 (b) (1), (e). 711 (c). 500 (b) (2). 500 (b) (2). 801. 500 (d). 500 (d). 500 (c). 501, 413 (a). 501. 413 (). 501. 413 (a). 502 (a). 502 (d). 502 (b). 414 (b). 1120.

1926, Feb. 26

do.
* 1928, May 29

1926, Feb. 26
* 1928, May 29

1926, Feb. 26 * 1928, May 29 1926, Feb. 26

do...

do..
* 1928, May 29

1926, Feb. 26

1926, Feb. 26 * 1928, May 29 1926, Feb. 26

do.

1935, Aug. 30
1926, Feb. 26

502 (a).
414 (a).
502 (c).
502 (d).
404.
1114 (a), (b), (d),

(1).
1119.
1102 (a).

do. do..

1926, Feb. 26

1100.

1926, Feb. 26

do.
1932, June 6
1933, June 16
1935, June 28
1937, June 29

1801.

44
44
47
48
49
50

99
101
272
206
431
358

27 27 209

90
333
402

800.
Schedule A (1).
721 (a).
212.

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. O. section

Dato

Volume

Page

Chapter

44 47 48 49 50

1802 (a).

101 272 206 431 358

1802 (b).

49 50 52 44

2029
358
572
103

1804..

1805.

1926, Feb. 26 1932, June 6 1933, June 16 1935, June 28 1937, June 29 1926, Feb. 26 * 1936, June 29

1937, June 29 * 1938, May 28 1926, Feb. 26

do. 11934, June 19 1938, Aug. 28 1926, Feb. 26 * 1928, May 29 *1937, Aug. 28 1894, Aug. 27 1926, Feb. 26

do. * 1928, May 29

1898, July 1 *1933, Mar. 3

1898, July 1 *1934, June 7

27 209

90 333 402

27 865 402 289 27 27 674 289

27 852 871 349 27 27 852 541 204 541 424

48 52 44 45 50 28 44 44 45

1806.

1179
568
103
867
870
562
103

99
867

1807.

1808 (a)-(d).

1808 (e).

1808 (1) 1808 (8) 1809 (a) 1809 (b) (1). 1809 (b) (2) 1809 (b) (3) 1815. 1816 (a) 1816 (b)

27 852 146 27 27

1817 (b), (c). 1818 1819. 1820. 1821 (a).

1830. 1831 (a) 1831 (b), (c). 1832. 1835. 1836. 1837 1838 1850. 1851 (a). 1851 (b) 1852.. 1853 (a) 1853 (b). 1853 (c). 1854. 1855. 1856. 1857 1858 1859. 1900 (8) 1900 (b) (1) 1900 (b) (2) 1901 (a), (b). 1901 (c) 1902 (a) (1), (2) 1902 (a) (3) 1902 (a) (4) 1902 (b). 1903. 1904 1905. 1906 1907 1920 (a) 1920 (b) 1920 (c) 1920 (d).

Section

Schedule A (2).
722 (a).
212.

Schedule A (3).

711 (a).
Schedule A (7).
Schedule A (10).
8, 9, 10.
701 (1).
Schedule A (5).
442.

46.
Schedule A (6).
801.
441.
77 (i).
1.
77 (B) (1).
1.

800.
805 (a).
805 (b).

805 (a).
804.

808.
443.

1926, Feb. 26 (11928, May 29 * 1933, Mar. 1 1926, Feb. 26

do...

807 (a), (b).
807 (c).

1926, Feb. 26

do..

do. *1936, June 29

1926, Feb. 26 * 1938, May 28 1926, Feb. 26

do.
*1934, June 19

802.
1114 (a), (b), (d),

(f). Schedule A (3). Schedule A (3). 711 (a). Schedule A (7). Schedule A (10). 8.

1926, Feb. 26 1909, Mar. 4

1926, Feb. 26 *1930, Dec. 16 1894, Aug. 27

do...

802 (c).
335.
803.

...do

43.
46.
40.
41.
1102 (a).

.do.
1926, Feb. 26

1926, Feb. 26

1100.

1932, June 6

do.

741 (a).
741 (c).

1932, June 6

do. do..

do. 1935, Aug. 30 1932, June 6

do.
.do.

741 (c).
771.
741 (c).
771,
404.
772.
773.
774.
741 (b).

...do.

1875, Feb. 8

do.

R. S. 3408.
19.
20.
R.S. 3411.

1875, Feb. 8

R. S. 3414.
R. S. 3409.
R. S. 3416.
21.
R. S. 3415,
R. S. 3415.
R. S. 3407.
R. S. 3417.

1916, Aug. 11

do.
do.

39
39
39

476
480
480

313 313 313

3. 11. 11.

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Volume

Page

Chapter

1921 1922 (a) (1) 1922 (a) (2) 1922 (a) (3) 1922 (a) (4)

1922 (a) (5). 1922 (a) (6)..

1922 (a) (7)

39 39 39 39 39 39 40 41 39 39 40 41 39 39 44 39 39 39 39 39 39 39 39 39 39 39 39 39 40 39 35 39 46 39 39 40 41 39 39 39 39 39 39

480 476 476 477 477 477 1351 725 477 477 1352 725 477 478 1248 478 479 479 480 480

480 478, 480

476 480 479 481 478 479 1352

480 1152

480 1029 481 479 1352 725 481 476 476 481 480 481

313 313 313 313 313 313 125 217 313 313 125 217 313 313 219 313 313 313 313 313 313 313 313 313 313 313 313 313 125 313 321 313

15 313 313

1929 (a).

1929 (b).

1929 (c)..

125

1930 1931. 1932 1933. 1934. 1935.

217 313 313 313 313 313 313

2000 (a).

36
44

109 88

6 27

2000 (b).

2000 (c) (1).

Date

Section

1916, Aug. 11

do.
do.

do.

10.
5, First.
5, Second.
5, Third.
5, Fourth.
5, Fifth.
6.
1.
5, Sixth.
5, Seventh
6.
1.
5.
6.

.do.

do. *1919, Mar. 4

1920, May 31 1916, Aug. 11

do. * 1919, Mar. 4

1920, May 31 1916, Aug. 11

do. *1927, Feb. 26 1916, Aug. 11

..do.. ..do..

do.. .do. do. do. do. - do. ..do. .do. do.

do. *1919, Mar. 4

1916, Aug. 11 1909, Mar. 4

1916, Aug. 11 *1930, Dec. 16 1916, Aug. 11

do. *1919, Mar. 4

1920, May 31 1916, Aug. 11

do..
do.
do
do.
.do.

6A.
10, First.
10, Second.
10, Third.
10, Fourtb.
10.
6A, 10.
4.
12.
9.
19.
7.
8.
6.
13.
335.
14.

* 1909, Aug. 5
1926, Feb. 26

15. 8. 6. 1. 16. 2. 2. 19. 13. 17. R. S. 3368. R. S. 3377. 31. 401 (a). R. S. 3368. 31. 31. 400 (a), (h). R. S. 3402, R. 8.

3387.
400 (a).
610.
402.
400 (a), 401 (a), 402.
R. S. 3370.
R. S. 3399, R. S.

3387.
R. S. 3369.
R. S. 3368.

* 1909, Aug. 5

*do 1926, Feb. 26

1926, Feb. 26 * 1934, May 10 1926, Feb. 26

do..

1909, Aug. 5

31.

1926, Feb. 26

R. S. 3395, R. S.

3387. 400 (d). R. S. 3371, R. S.

3387. 14. 1109 (s).

*1879, Mar. 1

1926, Feb. 26

1119.

1894, Aug. 27

do..

1894, Aug. 27 1890, Oct. 1

*1879, Mar. 1

69.
69.
R. S. 3387.
69.
26.
R. S. 3355.
14.
R. S. 3355.
14.
R. S. 3355.
14.
R. S. 3358.
R. S. 3357.
33.
R. S. 3358.
R. S. 3358.
R, S. 3358.

*1879, Mar. 1

*1890, Oct.

R. S. 3244, Tenth.

Libros

United States Statutes at Large, Volumen53,Parte1