United States Statutes at Large

47 48 51 52 (a) 52 (b) 63. 64. 55 (a) (1),

55 (a) (2). 55 (a) (3) 55 (b) (1) 55 (b) (2). 55 (c) 55 (d) (1) (A) 55 (d) (1) (B) 55 (d) (1) (C). 55 (d) (2) 55 (e).

53. 54. 257 (a). 55 (a). 55 (a). 55 (a). 257 (8). 257 (c). 55 (b) (1), (2), 257 (a). 257 (b) (1). 257 (b) (2). 257 (b) (3). 1203 (d). 257 (e). R. S. 3167. 1317. 1115. 55 (a). 55 (b) (2). 257 (d).

44 44 44 44 44 44

..do. .do.

do do.

55 (1) (2) 65 (I) (3) 55 (1) (4) 66. 67

1938, May 28

do.
do
do..

52 52 52 52

478 479 480 480

1938, May 28

do. 1926, Feb. 26

52 52 44

480 480 52

289 289 27

62.

258.

59
60
61.
62
63
64
101
102
103.
104
105.
106.
111
112
113
114
115
116 (a)-(h)
116 (i)..

490 494 496 498

TABLE A.-Derivation of Internal Revenue Code-Continued

117 118. 119 120 121. 131 141. 142. 143 (a)-(f). 143 (g) 144. 145. 146. 147 148. 149. 150. 151. 161. 162 163 164 165 166. 167 168 169 181 182. 183 184. 185 186 187

52 52 52 52 52 52 52 52 52 52 52 52

1938. May 28

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

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

do. ..do.

do. do.

52 52 52

168.

188

289

do.

52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52

513 513 513 515 515 516 516 516 517 517 518 518 518 519 519 519 519 521 521 521 521 522 522 522 522 522 523 523 524 526 526 526 527 528 528 529 529 529 529 530 530 530 531 531 531 531 331 531 532 532 533 533 533 534 534 534 534 535 537 538 539 540 540 540 541 511 541 542 542 512 542 543 543 544

289

144. 289 145. 289 146. 289 147. 289 148. 289 149. 289

150. 289 151. 289 161. 289

162. 289 163. 289

164. 289 165 (a). 289 166. 259 167. 289 289 169 (a)-(g) (1). 289 181. 289 182, 289 183. 289 184. 289 185. 289 186. 239 187.

188 (a). 289 201. 289 202. 289

203. 289 204. 289

205. 289

206. 289 207. 289

211. 289 212. 289

213. 289

214. 289 215.

216. 289

217. 289 218. 289 219. 289

231. 289

232.

233. 289 234. 289 235. 289 236. 289 237. 289 238. 289 251. 289

252. 289 261. 289 262. 299

263. 289 264. 289 265. 289 271. 289 272. 289 273.

274. 289 275. 289 276. 289

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

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

do. .do.

289

52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52

239

1938, May 28

do.

.do

277. 299

291. 289

292, 299

293. 289

294. 289

295. 289 296. 289 297. 289 298. 289 299. 289 311. 289

312.

201. 202 203 204 205 206 207 211 212. 213 214. 215 216. 217 218. 219 231 232. 233 234 235 236 237 238 251 252 261 202 263 264 265 271 272 273 274. 275. 270 277 291 292 293 294 295 296 297 298 299 311. 312. 313. 321. 322 331. 332 333 334. 335. 336

52 52 52 52 52 52 52 52 52 52 52 52

do. ..do.

do. do. do..

52 52 52 52 52 52 52 52

544 544 545 546 547 548 548 549

289 289 89 89 289 289 289 289

321. 322. 331. 332. 333. 334, 335. 336.

TABLE A.-Derivation of Internal Revenue Code-Continued

650, 651 700. 701 702 703 704. 705 706.

1934, Mar. 27 *1936, June 25 1936, June 22

do. ..do

do. do. do.

48 49 49 49 49 49 49 49

505 1926 1734 1738 1738 1739 1739 1739

95 812 690 690 690 690 690 690

800.

801.

44 45 47 49 44 45 47 49 44 45 47 49 44

69 862 284 1023

802.

1926, Feb. 26 1928, May 29 1932, June 6 1935, Aug. 30 1926, Feb. 26 1928, May 29 1932, June 6 1935, Aug. 30 1926, Feb. 26 1928, May 29 1932, June 6 1935, Aug. 30 1926, Feb. 26

do * 1934, May 10 1926, Feb. 26

do. 1932, June 6

1926, Feb. 26 *1936, June 22

1926, Feb. 26 *1934, May 10

1936, June 22

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

810. 811. 811 (a), (b). 811 (c).

27 852 209 829

27 852 209 829 27 27 277 27 27 209

27 690

27 277 690

27 277 27 27 209 27 27 829

44 47

754 70 70 279

71 1744

71 752 1744

71 753

811 (d) (1).......

811 (d) (2)..

48
49
44
48
44
44
47

71 279 71

71 1022

44
49

48 44 44 47

813 (a) (1).

501.

502. 503. 504. 505. 506.

Title III. 401 (b). 811 (b). 202 (b), 203 (c). Title III. 401 (b). 811 (b). 202 (b), 203 (c). Title III. 401 (b). 811 (b). 202 (b), 203 (c). 301 (a). 302. 404. 302 (a), (b). 302 (c). 803 (a). 302 (d). 805 (a). 302 (d). 401. 805 (b). 302 (d). 401. 392 (e). 302 (1) 803 (b). 302 (g)-(i). 302 (j). 202 (a).

*1932, June 6 1926. Feb. 26

do.. 11935, Aug. 30

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

do. 1932, June 6

1926, Feb. 26 *1932, June 6 *1934, May 10

1926, Feb. 26 *1932, June 6 *1934, May 10 1924, June 2 1928, May 29

1926, Feb. 26 1932, June 6

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

do. 1934, May 10 *1938, May 28

303 (a). 403 (a). 303 (a) (4), 303 (a) (1), (d). 804, 805. 303 (a) (2). 806 (a). 402. 303 (a) (3). 807. 406. 322. 404. 301. 801. 301 (b). 802. 304 (a). 304. 403 (e). 501.

1926, Feb. 26

do.
do.

304 (a).
300 (d). 304 (a).
1102 (a).

TABLE A.—Derivation of Internal Revenue Code-Continued

I. R. O. section

Volume

Page

Chapter

822 (a) (1).

44 49 44 47 52

74 1023

74 282 564

27 $29

27 209 289

822 (a) (2)

822 (a) (3) 822 (b) 823. 824. 825 (a) 825 (b). 826 (a). 826 (b), (c).

44 49 44 44

74 1023

79 74 79

827 (a).

44 44 44 45 47 44 47 44

79 79 80 876 283

80 280 79

111

827 (b) 827 (c). 821 (d). 828. 840. 841 850. 851 860. 861 (a).

861 (a) (1).

44 44 44 44 48 44 45 44 47 48 44 47 48 44

861 (a) (2).

861 (a) (3).

861 (b).

862 (a). 862 (b). 863..

48 44 44

44 48 44 44 44

864 (a) (1). 864 (a) (2) 864 (b). 864 (c) 865. 870. 871 (a),(1). 871 (a),(2) 871 (b) 871 (c) 871 (d) 871 (e) 871 (0) 871 (8)

44 44 48

44 44 44 44

871 (h).

871 (i). 872 (a), (b). 872 (c). 872 (d), (e) 872 (1). 872 (g)-(i). 873. 874 (a). 874 (b) 875. 876.

44 44 47 52 44 44 44 52 44 44 52 44 44 44 44 44 45

Date

Section

1926, Feb. 2 *935, Aug. 30

192, Feb. 26
1932, June 6
1938, May 28

305 (a).
203 (a).
305 (b).
808 (a).
503.

102, Feb. 26
|*1335, Aug. 30
192, Feb. 26

do
.do..

305 (a).
203 (a).
313 (a).
306.
313 (b).

1926, Feb. 26

do.

.do.
*1928, May 29
*1932, June 6

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

314 (a).
314 (b).
315 (a).
613 (b).
809.
315 (b).
S03 (c).
313 (c).

1926, Feb. 26

1100.

1926, Feb. 26

do.
do.

do.
1934, May 10

1926, Feb. 26
1928, May 20

1926, Feb. 26 1932, June 6, 934, May 10

926, Feb. 26 1932, June 6 •1934, May 10

1926, Feb. 26 •1934, May 10

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

do.
-i934, May 10

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

do.. do.

74 85

69 72, 73 753

73 862

73 281 753

73 282 755

73 753

73 753 73 73 753

74 753 74

74 69, 74

303 (0. 321 (a). 301 (a). 303 (b). 403 (b). 303 (b) (1). 401 (a). 303 (b) (2). 806 (b). 402. 303 (b) (3). 807. 406. 303 (c). 403 (c). 303 (d). 403 (d). 303 (d). 303 (e). 403 (d). 304, 403 (e). 304 (b). 304 (a). 300 (d), 304 (8).

1926, Feb. 26

do.
*934, May 10

74
75
755

307.
308 (8).
501.

1926, Feb. 26

do. do. do. ..do.

do.

do.
|°1932, June 6

1938, May 28
1926, Feb. 26

do.

do.
-i938, May 28
1926 Feb. 26

do...
|i938, May 28
1926, Feb. 26

do.
..do.
..do .

do.
192, May 20

75
75
75
75
75
76
76
282
578
76
77
77
580
78
78
580
78
79
77
77
77
862

308 (b). 308 (c). 08 (d). 308 (e) 308 (1). 8 (g). 308 (i). 808 (b). 816. 308 (). 312 (8), (b). 312 (c). 819 (d). 312 (d), (e). 312 (1) 819 (e). 312 (g)-(i). 312 (k). 310 (a) 311 (a), (b). 310 (b). 402 (a).

27 852

890 (a).

890 (b) 891 892. 893 (a) (1). 893 (a) (2). 893 (b) (1). 893 (b) (2)

1926, Feb. 26 1935, Aug 30 •1938, May 2

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

do.

do.
•1935, Aug. 30

1926, Feb. 26
*1935, Aug. 30

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

do..
•1932, June 6
1935, Aug. 30

44
49
52
44
47
44
44
44
49
44
49
44
49
44
44
47
49

74 1023 565

76 282 76 78

76 1027

77 1027

77 76 282 1027

829 289

27 209 27 27 27 829

27 829

27
829
27
27
209
829

305 (c).
203 (b),
504,
308 (i).
808 (b).
308 (h).
312 (j).
309 (a) (1).
404.
309 (a) (2).
404.
309 (b).
404,
09 (c).
308 (i).
808 (b).
404.

893 (b) (3).

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Date

Volume

Page

Chapter

1926, Feb. 26 *1935, Aug. 30

44 49

78 1027

27 829

1926, Feb. 26

do.
do.
do.
do.

44 44 44 44 44

85 85 116 116 117

27 27 27 27 27

893 (6) (4). 894 (a). 894 (b) (1) 894 (b) (2) (A) 894 (b) (2) (B) 894 (b) (2) (C) 894 (b) (2) (D). 894 (b) (3) 895, 900 (8) 900 (b) (1). 900 (b) (2) 900 (c). 900 (d) 900 (e) 901. 910. 911.

1926, Feb. 26

do. -do.

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

do..

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

do. *1934, May 10 *1938, May 28

44 44 45 45 44 44

80 80 81 81 863 873 81 81

27 27 27 27 852 852 27 27 27 209 27 27 277 289

47
44

283
84
84
756
576

912.

913 920. 921. 925.

926.

927 930. 931 935 (8) 935 (b).

935 (c). 936.

937

938 1000 (a).. 1000 (b) 1001 (a). 1001 (b). 1001 (c) 1002 1003 (a). 1003 (b) (1).

1003 (b) (2)

1004 (a) (1). 1004 (a) (2) (A). 1004 (a) (2) (B). 1004 (a) (2) (C)-(E).1004 (b) (1). 1004 (b) (2)

do.

47 47 47 48

1004 (b) (3) 1004 (b) (4)-(6) 1004 (c) 1005 1006 1007 1008. 1009 1010 1011. 1012 (a). 1012 (b)-(h). 1012 (i). 1012 (1) 1013 (a), (b). 1013 (c)... 1013 (d), (e). 1013 (0)

209

do. * 1934, May 10

1932, June 6 * 1934, May 10 1932, June 6

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

do. *1934, May 10 1932, June 6

do. *1938. May 28 1932, June 6

48 47 47 47 47 47 47 47 47 47 47 48 47 47 52 47 47 47 52 47 47 52

760 247 247 248 248 249 249 249 250 250 250 755 250 251 578 250 252 252 580 252 252 580

209 209 209 277 209 209

289

Section

312 (j).
404.

320 (b).
320 (a).
1114 (a).
1114 (b).
1114 (1).

316 (a).
316 (b) (1).
316 (b) (3).
316 (c).
403 (a).
604.
316 (e).

317.

319 (b).
810.
319 (a).
319 (c).
504 (d).
809 (e).

321 (a).
321 (b).
305.
811 (a).
305.
811 (a).
305.
811 (a).
300.

401 (a).
401 (b).
201 (a).
401 (c).
201 (b).
402.
403.
403.
201 (c).
502.

501 (a).
301 (c).
501 (b).
502.
301 (a), (c).
531 (a).

do.
*1938, May 28
1932, June 6

do... *1938, May 28

503. 504 (a). 504 (b). 505 (b). 504 (b). 505 (a). 505 (b). 505 (a) (1). 301 (b), (c). 505 (a) (2) (A). 505 (a) (2) (B). 517 (a). 505 (a) (2) (C)-(E). 505 (b) (1). 505 (b) (2). 517 (a). 505 (h) (3). 517 (b). 505 (h) (4)-(6). 505 (c). 506. 507. 508. 509. 510. 511. 512. 513 (a). 501. 513 (b)-(b). 513 (i). 816. 513 (i). 514 (a), (b). 514 (c). 819 (c). 514 (d), (e), 514 (1). 819 (e).

209 209 209 289 209 209 289

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United States Statutes at Large, Volumen53,Parte1