VIII CODIFICATION OF INTERNAL REVENUE LAWS TABLE A.-Derivation of Internal Revenue Code-Continued I. R. C . section 822 (a) (1)-.........................------------------ 822 (a) (2) .-- ......- ----- ------ ...... ....... ...--- 822 (a) (3) .-- ---
822 (b) .------
.
823 ... .... ........... .. 824 --------- .....- ... 825 (a) ... ... .... ... ... .... .. 825 (b)--- . ...-.. .. ... ... .... . 826 (a)-. .... ..- .. .... ... .... ... .. 826 (b), (c)--------------- ..- - - - 827 (a)
..-
827 (b)....................... 827 (c)----- ... .... ... . 827 (d)............................ 828
..----
. 840 -- --- --- --- --- 841---------------- 850 -- --- --- --- --- 851.--..-.---.....------------------. 860-- ... 861(a) .---.--------.... 861 (a) (1) ---------- . 861 (a) (2)- ..------ . 861 (a) (3)
861 (b)...------ .............. 862 (a) --
..... 862 (b)-------------------------- 863............................. 864 (a) (1)....... ................ 864 (a) (2)------------- . 864 (b).. .... ....... ....... ...... 864 (c)---
.
865----------------------- .. .. . .. .. .. . .. .. .. .. . .. .. .. . .. 870............................. ---- ------ ------ 871 (a),(l)-------------------- 871 (a),(2)....................-- --- ---- ---- - 871 (b)-- --- ... .... .... ... .... ... 871 (c).. -
.--.
871 (d) ....................... 871 (e) ---- . .. . ........ 871 (f)
.---
871 (h)------------ .- -- .- 871 (h)-------------------------- 871 (1)---- -- --- --- --- -... .... .... .... .... .... . 872 (a), (b)------------------------ 872 (c)--------------------------. . 872 (d), (e)------------------------ 872 (f)--------------------------- 872 (g)-(i)
873....- - --- --- --- --- 874 (a) .-------------- 874 (b)....-- ---- ----- ----- ----- ---- -- 875-- ..-------------------------- 876.
.----- . 890 (a)------------------------- 890(b) -------------------------- 892..............................---- 89 (a) (1)---...----- -------------- ---- 893 (a) (2)... - - -- -- - { 893 (b) (1)-----------. .--- ---.. ----{ 893 (b) (2)-- ..-............ 893 (b) (3) .- - .... ... .... ... ... .... .. 893 Co)(3)-. ... .. ... ... .. ... ... .. ... -1 Date I[ _Volume1 Page l-. Chapte 1926, Feb. 26 44 74 27
- 1935, Aug. 30
49 1023 825 1926, Feb. 26 44 74 27 '1932, June 6 47 282 201 ' 1938, May 28 52 564 28S i926, Feb. 268-I..- .. 44 7 -- 4- ... .. 2- '1935, Aug. 30 49 1023 825 1926, Feb. 26 44 79 27 --- do ---- 44 74 27 do 44 79 27 1i9268, Feb. 26 --- 44' . 79 2- ... 2. --- do---. 44 79 27 --- do- .-- 44 80 227 '1928, May 29 45 876 852 '1932, June 6 47 283 209 1926, Feb. 26 44 80 27 '1932, June 6 47 280 209 1926, Feb. 26 44 79 27 1928, Feb. 26 44- 111- - 22 1926, Feb. 26 44 74 27 -- do ..... 44 85 27 -- do... -- - 44 69 27 -- do ...- 44 72,73 27 '1934, May 10 48 753 277 1926, Feb. 26 44 73 27 '1928, May 29 45 862 852 1926, Feb. 26 44 73 27 1932, June 6 47 281 209 1934, May 10 48 753 277 1926, Feb. 26 44 73 27 1932, June 6 47 282 209 1934, May 10 48 755 277 1926, Feb. 26 44 73 27 1934, May 10 48 753 277 1926, Feb. 26 44 73 27 1934, May 10 48 753 277 1926, Feb. 26 44 73 27 -- do-..--- 44 73 27 1934, May 10 48 753 277 1926, Feb. 26 44 74 27 1934, May 10 48 753 277 1926, Feb. 26 44 74 27 -- do --- .- 44 74 27 -- do ---- 44 69,74 27 i926,Feb. 26 44- 74 --- do....- 44 75 27 1934, May 10 48 755 277 1926,Feb. 26 - 44 75---- - --- 27 do --- 44 75 27 --- do -- ..- 44 75 27 .- do .. --- 44 75 27 -- do ....- 44 75 27 .-- do.....- 44 76 27 -- do ..-- 44 76 27 1932, June 6 47 282 209 1938,May 28 52 578 289 1926,Feb. 26 44 76 27 .- do --- 44 77 27 --- do--..... 44 77 27 1938, May 28 82 580 289 1926,Feb. 26 44 78 27 - do----- 44 78 27 1938,May 28 52 580 289 926, Feb. 26 44 78 27 . do-- -- 44 79 27 - do---- 44 77 27 - do---.. .. 44 77 27 --- do........ 44 77 27 928, May 29 45 862852 926, Feb. 26 - -44 - -74 27--- 935, Aug. 30 49 1023 829 938,May 28 52 565 289 926, Feb. 26 44 76 27 932, June 6 47 282 209 926, Feb. 26 44 76 27 -- do ---- 44 78 27 -- do---- 44 76 27 935, Aug. 30 49 1027 829 926, Feb. 26 44 76 27 935, Aug. 30 4 1027 829 926, Feb. 26 44 77 27 935,Aug. 30 49 1027 829 926,Feb. 26 44 77 27 _do 44 76 27 932, June 6 47 282 209 93, Aug. 30 49 1027 829 Section 305 (a). 203 (a). 305 (b). 808 (a). 503. 305 (a). 203 (a). 313 (a). 306. 313 (b). 314 (a). 314 (b). 315 (a). 613 (b). 809. 315 (b). 803 (c). 313 (c). 1100. 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 (a). 307. 308 (a). 501. 308 (b). 308 (c). 308 (d). 308 (e). 308(0. 816. 308 (). 312 a), (b). 312 (c). 819(d). 312(d), (e). 312 819 e). 312 g)-(i). 312 (k). 310 (a). 311 (a), (b). 310 (b). 402 (a). 305 (c). 203 (b). 504. 308 (i). 808 (b). 308 (h). 312 (j). 309 (a) (1). 404. 309(a) (2). 404. 309(b). 104. 09 (b). 104. I
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