-CITE- 26 USC TITLE 26 - INTERNAL REVENUE CODE 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE -HEAD- TITLE 26 - INTERNAL REVENUE CODE -MISC1- -HEAD- 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, Sec. 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 1986 Code section number 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 Sec. 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 Sec. 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 Sec. 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, Omitted 3916 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 1939 Code section number 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) See 26 U.S.C. 3, 4 7851(b) See 26 U.S.C. 4(b) 7851(c) See 26 U.S.C. 4(c) 7851(d) See 26 U.S.C. 4(d) 7852(a) 3803 7852(b) See 26 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: * * *. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.) -MISC2- AMENDMENTS 1986 - Subsecs. (a)(1), (c). Pub. L. 99-514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". REDESIGNATION OF INTERNAL REVENUE CODE OF 1954; REFERENCES Pub. L. 99-514, Sec. 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." -HEAD- INTERNAL REVENUE TITLE -MISC3- Subtitle A. Income taxes. B. Estate and gift taxes. C. Employment taxes. D. Miscellaneous excise taxes. E. Alcohol, tobacco, and certain other excise taxes. F. Procedure and administration. G. The Joint Committee on Taxation. H. Financing of Presidential election campaigns. I. Trust Fund Code. J. Coal industry health benefits.(!1) K. Group health plan requirements. AMENDMENTS 1997 - Pub. L. 105-34, title XV, Sec. 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, Sec. 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, Secs. 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 (Secs. 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, Sec. 103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading "Trust Fund Code". 1976 - Pub. L. 94-455, title XIX, Sec. 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, Sec. 408(a), Oct. 15, 1974, 88 Stat. 1297, added subtitle H heading "Financing of Presidential election campaigns". -STATAMEND- 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. -HEAD- Subtitle A - Income Taxes -MISC1- Chapter Sec. 1. Normal taxes and surtaxes 1 2. Tax on self-employment income 1401 3. Withholding of tax on nonresident aliens and foreign corporations 1441 [4, 5. Repealed.] 6. Consolidated returns 1501 Subtitle B - Estate and Gift Taxes 11. Estate tax 2001 12. Gift tax 2501 13. Tax on generation skipping transfers 2601 14. Special valuation rules 2701 Subtitle C - Employment Taxes 21. Federal insurance contributions act 3101 22. Railroad retirement tax act 3201 23. Federal unemployment tax act 3301 23A. Railroad unemployment repayment tax 3321 24. Collection of income tax at source on wages 3401 25. General provisions relating to employment taxes 3501 Subtitle D - Miscellaneous Excise Taxes 31. Retail excise taxes 4001 32. Manufacturers excise taxes 4061 33. Facilities and services 4231 34. Policies issued by foreign insurers 4301 35. Taxes on wagering 4401 36. Certain other excise taxes 4451 [37. Repealed.] 38. Environmental taxes 4611 39. Registration-required obligations 4701 40. General provisions relating to occupational taxes 4901 41. Public charities 4911 42. Private foundations; and certain other tax-exempt organizations 4940 43. Qualified pension, etc., plans 4971 44. Qualified investment entities 4981 [45. Repealed.] 46. Golden parachute payments 4999 47. Certain group health plans 5000 Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes 51. Distilled spirits, wines, and beer 5001 52. Cigars, cigarettes, smokeless tobacco, pipe tobacco, and cigarette papers and tubes 5701 53. Machine guns, destructive devices, and certain other firearms 5801 54. Greenmail 5881 55. Structured settlement factoring transactions 5891 Subtitle F - Procedure and Administration 61. Information and returns 6001 62. Time and place for paying tax 6151 63. Assessment 6201 64. Collection 6301 65. Abatements, credits, and refunds 6401 66. Limitations 6501 67. Interest 6601 68. Additions to the tax, additional amounts, and assessable penalties 6651 69. General provisions relating to stamps 6801 70. Jeopardy, receiverships, etc. 6851 71. Transferees and fiduciaries 6901 72. Licensing and registration 7001 73. Bonds 7101 74. Closing agreements and compromises 7121 75. Crimes, other offenses, and forfeitures 7201 76. Judicial proceedings 7401 77. Miscellaneous provisions 7501 78. Discovery of liability and enforcement of title 7601 79. Definitions 7701 80. General Rules 7801 Subtitle G - The Joint Committee on Taxation 91. Organization and membership of the Joint Committee 8001 92. Powers and duties of the Joint Committee 8021 Subtitle H - Financing of Presidential Election Campaigns 95. Presidential election campaign fund 9001 96. Presidential primary matching payment account 9031 Subtitle I - Trust Fund Code 98. Trust Fund Code 9501 Subtitle J - Coal Industry Health Benefits 99. Coal industry health benefits 9701 Subtitle K - Group Health Plan Requirements 100. Group health plan requirements 9801 -FOOTNOTE- (!1) Editorially supplied. Subtitle J added by Pub. L. 102-486 without corresponding amendment of title analysis. -End- -CITE- 26 USC Subtitle A - Income Taxes 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes -HEAD- Subtitle A - Income Taxes -MISC1- Chapter 1. Normal taxes and surtaxes. 2. Tax on self-employment income. 3. Withholding of tax on nonresident aliens and foreign corporations. [4, 5. Repealed.] 6. Consolidated returns. AMENDMENTS 1997 - Pub. L. 105-34, title XI, Sec. 1131(c)(4), Aug. 5, 1997, 111 Stat. 980, struck out item for chapter 5 "Tax on transfers to avoid income tax". 1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(11), Nov. 5, 1990, 104 Stat. 1388-522, struck out item for chapter 4 "Rules applicable to recovery of excessive profits on government contracts". 1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at end of item for chapter 3. -End-