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TABLE A.Derivation of Internal Revenue Code-Continued

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1914, Dec. 17 * 1926, Feb. 26

do. * 1927, Mar. 3

38 44 44 44

785
98

99
1382

1 27 27 348

1. 703. 705. 4 (a).

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2558 (b) (1). 2558 (b) (2), (c). 2559 (a)... 2559 (b) 2560 (a). 2560 (b) 2561 2562 (a) 2562 (b) 2563. 2564 (a). 2564 (b) 2564 (c) 2565. 2567 (a) 2567 (b) (1) 2567 (b) (2) 2568. 2569 (a) 2569 (b)--2569 (c). 2569 (d) (1)-(4). 2569 (d) (5). 2570. 2571. 2590 (a) 2590 (b) 2590 (c) (1). 2590 (c) (2), (d) 2591 2592 (a) 2592 (b) 2592 (c). 2593. 2594 (a) 2594 (b). 2595 2596 2597 2598. 2599 2600 2601 2602 2603 2004 2606. 2650. 2651 (a)-(c) (1). 2651 (c) (2). 2652 (a)-(c). 2652 (d). 2653 (a) (1), (2) 2653 (a) (3), (4) 2653 (b)-(e). 2654 2655 2656 (a), (b) 2656 (C). 2656 (d) 2656 (e) 2656 (O).

2

50 50 50

553, 554

553
554

553 6. 553 7 (c). 553 7 (d).

50
50

555
555

553 553

8. 10 (a).

553 553

553

50
50
50
50
50
50
50
50
50

555
556
556
555
556
556
555
556
556

11. 12. 13. 9. 14. 14. 7 (e). 15. 15.

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1937, Aug.

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1937, Aug. 2

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1937, Aug. 2

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553 553 553 553 553 553

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*1927, Mar. 3 1930, June 14 1912, Apr. 3

do.

do. 1926, Feb. 26 1912, Apr. 9

348 488 75 75 75 27 75

4 (b). 3 (b). 1. 3. 9. 1109 (a). 8.

1912, Apr. 9

do.. do. do... do. do. do.

do do. do.

37 37 37 37 37 37

81 83 81 83 83 82 81 82 82 82

75
75
75
75
75
75
75
75
75
75

3.
12.
2.
10.
11.
4.
3.
5.
6.
7.

37
37
37

TABLE A.-Derivation of Internal Revenue CodeContinued

I. R. C. section

Volume

Page

Chapter

Section

37
37
37
37

81 83 83 83

75 75 75

2. 12. 11. 13.

37 37 37 37 37 37 37 37 37

82 82 82 83 82 83 83 82 84

75 75 75 75 75 75 75 75 75

4. 6. 7. 11. 7. 13. 14. 8. 16.

44
48

93 1240

27 757

600. 15.

94 94

27 27

44

602. 602.

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2656 (g) 2656 (h), (i). 2656 (1) 2656 (k) 2656 (1) 2657 (a). 2657 (b) 2657 (c) 2657 (d) 2657 (e) 2657 (1) 2658 2659 (a). 2659 (b). 2660 2700 (a), (b) (1). 2700 (b) (2) 2700 (b) (3) 2700 (c). 2701 2702 (a) 2702 (b) 2703 (a) 2703 (b) 2704 (a) 2704 (b) (1) 2704 (b) (2) 2705 2706. 2707 (a). 2707 (b) 2707 (e). 2707 (d). 2708 2709 2710 2711 2712 2713. 2720 (a)-(c) (1) 2720 (c) (2) 2720 (d) 2721 (a) 2721 (b). 2721 (c) 2722 (a) 2722 (b) 2723 (a) 2733 (b) 2723 (C). 2723 (d) 2723 (e). 2724. 2725. 2726 (a) 27 26 (b) 27 26 (c). 2727 2728 2729. 2730 (a). 2730 (b) 2731. 2732. 2733 (a) 2733 (b)-(i).

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Date

1912, Apr. 9

do. do.. do.

1912, Apr. 9

do.
do.
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1926, Feb. 26
1934, June 26

1926, Feb. 26

do.

1926, Feb. 26

1926, Feb. 26

do.
do.
do.

do.
1935, Aug. 30
1926, Feb. 26

do.
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do.
do.

1926, Feb. 26

1934, June 26 1938, June 16

1934, June 26

do..

1934, June 26

1934, June 26

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*1936, Apr. 10
1934, June 26

1919, Feb. 24
|*1926, Feb. 26

1934, Jan. 11 * 1938, May 28

48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 49 48

1237 1238 1238 1238 1238 1239 1239 1238 1239 1239 1237 1239 1240 1238 1239 1237 1240 1236 1192 1236

757 757 757 757 757 757 757 757 757 757 757 757 757 757 757 757 757 757 169 757 18 27

1
289

4 (a).
4 (c).
4 (d).
4 (1).
4 (b).
9.
8 (a).
6.
8 (b).
10 (b).
3 (c).
10 (a).
14.
7 (a).
7 (b).
3 (b).
12.
1.

2800 (a) (1).

44 48 52

104 313 572

1 (h)-(h), (k). 600 (a) (4). 900. 2. 710 (a). R. S. 3254. 600 (c). 710 (b).

2800 (a) (2)
2800 (a) (3).

40
52
35
31

2800 (a) (4)

1919, Feb. 24
1938, May 28
1909, Feb. 4
1900, Apr. 12
1926, Feb. 26
1932, May 17
1936, June 26
1919, Feb. 24

1106
572
594

77
104
158
1957
1108

18 289

65 191

27 190 830 18

3. 900.

47
49
40

329 (c).
605.

R. S. 3253.

2800 (a) (5)
2800 (a) (6)-(8)
2800 (b) (1)
2800 (b) (2)
2800 (b) (3).
2800 (c).
2800 (d), (e) (1).
2800 (e) (2).
2800 (e) (3), (4).

R.S. 3248.
R. S. 3251.
R.S. 3262 (e).
301.
902.

* 1936, June 26
1926, Feb. 26

49
44

1943
105

830
27

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Date

Volume

Page

Chapter

2800 (1).

1919, Feb. 24 *1926, Feb. 26

1935, Aug. 29

40
44
49

1105
104
987

18 18 814

2801 (a) 2801 (b).

2801 (c).

2801 (d), (e) (1)--2801 (e) (2) 2801 (e) (3)

1919, Feb. 24

do. 1921, Nov. 23 1938, June 15

1919, Feb. 24 *1936, June 26

1919. Feb. 24 *1938, June 26

1919, Feb. 24 * 1936, June 26

1919, Feb. 24 *1938, June 15 1919, Feb. 24

40 40 42 52 40 49 40 49 40 49

1108 1108 285 701 1108 1951 1108 1951 1108 1951

18 18 136 439

18 830

18 830

18 830

18 439 18

2801 (e) (4) 2801 (1). 2002 (a) (1).

52
40

701 1108

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Section

600 (a) (5), (6).
900.
9.

605.
605.
601.
6.
605.
319 (b).
605.
319 (a).
605.
319 (b).
605.
7.
605.
R. S. 3312.
R. S. 3313.
6.
48.

R. S. 3315.
1124.
R. S. 3445.
R. S. 3314.
16.

606.
201.
203.
203.
326.
205.
204.
206.
207.

R. S. 3298.

9 (a)-(d).
9 (e).
507.
R. S 3334.
5.

R. S. 3252.
R. S. 3316.

R. S. 3288.
R. S. 3289.
R. S. 3256.
R.S.3257; R.S.3230.
16.
Exec. Or. No. 6166,

Sec. 5.
R. S. 3456.
1.

R. S. 3450
R. S. 3249.

R. S. 3247.
R. S. 3248.
10 (e).
R. S. 3249.
R. S. 3250,
10 (e).
R. S. 3258.

1934, Jan. 11

1934, June 18

R, S. 3259.

* 1934, June 18

1879, Mar. 1 * 1892, July 16 1929, Mar. 2

8.
1.

* 1880, May 28

R. S. 3260.
1.
R. S. 3260.
303.

* 1936, June 26

R. S. 3261.
R. S. 3262 (a), (d).
301.

* 1936, June 26

1994, Aug. 27 1936, June 26

67.
305.

R. S. 3263.

TABLE A.-Derivation of Internal Revenue Code—Continued

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TABLE A.—Derivation of Internal Revenue Code-Continued

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