TITLE 26—INTERNAL REVENUE CODE
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, §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.
1939 Code section number | 1986 Code 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 §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 §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 §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, 3916 | Omitted |
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 |
1986 Code section number | 1939 Code 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: * * *.
(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)
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, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a)
"(b)
"(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."
INTERNAL REVENUE TITLE
Amendments
1997—Pub. L. 105–34, title XV, §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, §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, §§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 (§§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, §103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading "Trust Fund Code".
1976—Pub. L. 94–455, title XIX, §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, §408(a), Oct. 15, 1974, 88 Stat. 1297, added subtitle H heading "Financing of Presidential election campaigns".
Table of Contents
This Table of Contents is inserted for the convenience of users and was not enacted as part of the Internal Revenue Code of 1986.
Subtitle A—Income Taxes
Subtitle B—Estate and Gift Taxes
Subtitle C—Employment Taxes
Subtitle D—Miscellaneous Excise Taxes
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle F—Procedure and Administration
Subtitle G—The Joint Committee on Taxation
Subtitle H—Financing of Presidential Election Campaigns
Subtitle I—Trust Fund Code
Subtitle J—Coal Industry Health Benefits
Subtitle K—Group Health Plan Requirements
Subtitle A—Income Taxes
Amendments
2010—Pub. L. 111–152, title I, §1402(a)(3), Mar. 30, 2010, 124 Stat. 1062, which directed amendment of the "table of chapters for subtitle A of chapter 1 of the Internal Revenue Code of 1986" by adding item for chapter 2A, was executed by adding item for chapter 2A to the table of chapters for this subtitle to reflect the probable intent of Congress.
Pub. L. 111–147, title V, §501(c)(8), Mar. 18, 2010, 124 Stat. 106, which directed amendment of the "table of chapters of the Internal Revenue Code of 1986" by adding item for chapter 4 "at the end", was executed by adding item for chapter 4 after item for chapter 3 in the table of chapters for this subtitle to reflect the probable intent of Congress.
1997—Pub. L. 105–34, title XI, §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, §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, §474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at end of item for chapter 3.
CHAPTER 1—NORMAL TAXES AND SURTAXES
Amendments
2018—Pub. L. 115–141, div. U, title IV, §401(a)(1), (d)(4)(A), (5)(A), (6)(A), Mar. 23, 2018, 132 Stat. 1184, 1209-1211, transferred subchapter R to follow subchapter Q and struck out subchapter W "District of Columbia Enterprise Zone", subchapter X "Renewal Communities", and subchapter Y "Short-Term Regional Benefits".
2017—Pub. L. 115–97, title I, §13823(c), Dec. 22, 2017, 131 Stat. 2188, added subchapter Z.
2005—Pub. L. 109–135, title I, §101(b)(4), Dec. 21, 2005, 119 Stat. 2593, substituted "Short-Term Regional Benefits" for "New York Liberty Zone Benefits" in subchapter Y.
2004—Pub. L. 108–357, title II, §248(b)(2), Oct. 22, 2004, 118 Stat. 1457, added subchapter R.
2002—Pub. L. 107–147, title III, §301(c), Mar. 9, 2002, 116 Stat. 40, added subchapter Y.
2000—Pub. L. 106–554, §1(a)(7) [title I, §101(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-600, added subchapter X.
1997—Pub. L. 105–34, title VII, §701(c), Aug. 5, 1997, 111 Stat. 869, added subchapter W.
1993—Pub. L. 103–66, title XIII, §13301(b), Aug. 10, 1993, 107 Stat. 555, added subchapter U.
1986—Pub. L. 99–514, title XIII, §1303(c)(1), Oct. 22, 1986, 100 Stat. 2658, struck out subchapter U "General stock ownership plans".
1982—Pub. L. 97–354, §5(b), Oct. 19, 1982, 96 Stat. 1697, substituted in subchapter S "Tax treatment of S corporations and their shareholders" for "Election of certain small business corporations as to taxable status".
1980—Pub. L. 96–589, §3(a)(2), Dec. 24, 1980, 94 Stat. 3400, added subchapter V.
1978—Pub. L. 95–600, title VI, §601(c)(1), Nov. 6, 1978, 92 Stat. 2897, added subchapter U.
1966—Pub. L. 89–389, §4(b)(2), Apr. 14, 1966, 80 Stat. 116, struck out subchapter R effective January 1, 1969.
1962—Pub. L. 87–834, §17(b)(4), Oct. 16, 1962, 76 Stat. 1051, added subchapter T.
1960—Pub. L. 86–779, §10(c), Sept. 14, 1960, 74 Stat. 1009, added to subchapter M heading "and real estate investment trusts".
1958—Pub. L. 85–866, title I, §64(d)(1), Sept. 2, 1958, 72 Stat. 1656, added subchapter S.
1 Section numbers editorially supplied.
Subchapter A—Determination of Tax Liability
Amendments
2017—Pub. L. 115–97, title I, §14401(d)(1), Dec. 22, 2017, 131 Stat. 2233, added part VII.
2014—Pub. L. 113–295, div. A, title II, §221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII "Environmental tax".
1989—Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, §111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, §111(c), July 1, 1988, 102 Stat. 697, added part VIII "Supplemental medicare premium".
1986—Pub. L. 99–499, title V, §516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, §1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V "Tax surcharge".
1969—Pub. L. 91–172, title III, §301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, §102(d), June 28, 1968, 82 Stat. 259, added part V.
1 Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis.
2 So in original. Probably should be followed by a period.
PART I—TAX ON INDIVIDUALS
Amendments
1976—Pub. L. 94–455, title V, §501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted "Tax tables for individuals having taxable income of less than $20,000" for "Optional tax tables for individuals" in item 3 and struck out item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, §803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted "Definitions and special rules" and "Optional tax tables for individuals" for "Tax in case of joint return or return of surviving spouse" and "Optional tax if adjusted gross income is less than $5,000" in items 2 and 3, respectively.
1 Section catchline amended by Pub. L. 95–30 without corresponding amendment of analysis.
§1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is: | The tax is: |
---|---|
Not over $36,900 | 15% of taxable income. |
Over $36,900 but not over $89,150 | $5,535, plus 28% of the excess over $36,900. |
Over $89,150 but not over $140,000 | $20,165, plus 31% of the excess over $89,150. |
Over $140,000 but not over $250,000 | $35,928.50, plus 36% of the excess over $140,000. |
Over $250,000 | $75,528.50, plus 39.6% of the excess over $250,000. |
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
If taxable income is: | The tax is: |
---|---|
Not over $29,600 | 15% of taxable income. |
Over $29,600 but not over $76,400 | $4,440, plus 28% of the excess over $29,600. |
Over $76,400 but not over $127,500 | $17,544, plus 31% of the excess over $76,400. |
Over $127,500 but not over $250,000 | $33,385, plus 36% of the excess over $127,500. |
Over $250,000 | $77,485, plus 39.6% of the excess over $250,000. |
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
If taxable income is: | The tax is: |
---|---|
Not over $22,100 | 15% of taxable income. |
Over $22,100 but not over $53,500 | $3,315, plus 28% of the excess over $22,100. |
Over $53,500 but not over $115,000 | $12,107, plus 31% of the excess over $53,500. |
Over $115,000 but not over $250,000 | $31,172, plus 36% of the excess over $115,000. |
Over $250,000 | $79,772, plus 39.6% of the excess over $250,000. |
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
If taxable income is: | The tax is: |
---|---|
Not over $18,450 | 15% of taxable income. |
Over $18,450 but not over $44,575 | $2,767.50, plus 28% of the excess over $18,450. |
Over $44,575 but not over $70,000 | $10,082.50, plus 31% of the excess over $44,575. |
Over $70,000 but not over $125,000 | $17,964.25, plus 36% of the excess over $70,000. |
Over $125,000 | $37,764.25, plus 39.6% of the excess over $125,000. |
(e) Estates and trusts
There is hereby imposed on the taxable income of—
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with the following table:
If taxable income is: | The tax is: |
---|---|
Not over $1,500 | 15% of taxable income. |
Over $1,500 but not over $3,500 | $225, plus 28% of the excess over $1,500. |
Over $3,500 but not over $5,500 | $785, plus 31% of the excess over $3,500. |
Over $5,500 but not over $7,500 | $1,405, plus 36% of the excess over $5,500. |
Over $7,500 | $2,125, plus 39.6% of the excess over $7,500. |
(f) Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not result in tax increases
(1) In general
Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year.
(2) Method of prescribing tables
The table which under paragraph (1) is to apply in lieu of the table contained in subsection (a), (b), (c), (d), or (e), as the case may be, with respect to taxable years beginning in any calendar year shall be prescribed—
(A) except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year, determined—
(i) except as provided in clause (ii), by substituting "1992" for "2016" in paragraph (3)(A)(ii), and
(ii) in the case of adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins, by substituting "1993" for "2016" in paragraph (3)(A)(ii),
(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A), and
(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.
(3) Cost-of-living adjustment
For purposes of this subsection—
(A) In general
The cost-of-living adjustment for any calendar year is the percentage (if any) by which—
(i) the C-CPI-U for the preceding calendar year, exceeds
(ii) the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).
(B) Amount determined
The amount determined under this clause is the amount obtained by dividing—
(i) the C-CPI-U for calendar year 2016, by
(ii) the CPI for calendar year 2016.
(C) Special rule for adjustments with a base year after 2016
For purposes of any provision of this title which provides for the substitution of a year after 2016 for "2016" in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting "the C-CPI-U for calendar year 2016" for "the CPI for calendar year 2016" and all that follows in clause (ii) thereof.
(4) CPI for any calendar year
For purposes of paragraph (3), the CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year.
(5) Consumer Price Index
For purposes of paragraph (4), the term "Consumer Price Index" means the last Consumer Price Index for all-urban consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used.
(6) C-CPI-U
For purposes of this subsection—
(A) In general
The term "C-CPI-U" means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year.
(B) Determination for calendar year
The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.
(7) Rounding
(A) In general
If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(B) Table for married individuals filing separately
In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting "$25" for "$50" each place it appears.
(8) Elimination of marriage penalty in 15-percent bracket
With respect to taxable years beginning after December 31, 2003, in prescribing the tables under paragraph (1)—
(A) the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (a) (and the minimum taxable income in the next higher taxable income bracket in such table) shall be 200 percent of the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (c) (after any other adjustment under this subsection), and
(B) the comparable taxable income amounts in the table contained in subsection (d) shall be ½ of the amounts determined under subparagraph (A).
(g) Certain unearned income of children taxed as if parent's income
(1) In general
In the case of any child to whom this subsection applies, the tax imposed by this section shall be equal to the greater of—
(A) the tax imposed by this section without regard to this subsection, or
(B) the sum of—
(i) the tax which would be imposed by this section if the taxable income of such child for the taxable year were reduced by the net unearned income of such child, plus
(ii) such child's share of the allocable parental tax.
(2) Child to whom subsection applies
This subsection shall apply to any child for any taxable year if—
(A) such child—
(i) has not attained age 18 before the close of the taxable year, or
(ii)(I) has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and
(II) whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual's support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year,
(B) either parent of such child is alive at the close of the taxable year, and
(C) such child does not file a joint return for the taxable year.
(3) Allocable parental tax
For purposes of this subsection—
(A) In general
The term "allocable parental tax" means the excess of—
(i) the tax which would be imposed by this section on the parent's taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over
(ii) the tax imposed by this section on the parent without regard to this subsection.
For purposes of clause (i), net unearned income of all children of the parent shall not be taken into account in computing any exclusion, deduction, or credit of the parent.
(B) Child's share
A child's share of any allocable parental tax of a parent shall be equal to an amount which bears the same ratio to the total allocable parental tax as the child's net unearned income bears to the aggregate net unearned income of all children of such parent to whom this subsection applies.
(C) Special rule where parent has different taxable year
Except as provided in regulations, if the parent does not have the same taxable year as the child, the allocable parental tax shall be determined on the basis of the taxable year of the parent ending in the child's taxable year.
(4) Net unearned income
For purposes of this subsection—
(A) In general
The term "net unearned income" means the excess of—
(i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over
(ii) the sum of—
(I) the amount in effect for the taxable year under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), plus
(II) the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i).
(B) Limitation based on taxable income
The amount of the net unearned income for any taxable year shall not exceed the individual's taxable income for such taxable year.
(C) Treatment of distributions from qualified disability trusts
For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year.
(5) Special rules for determining parent to whom subsection applies
For purposes of this subsection, the parent whose taxable income shall be taken into account shall be—
(A) in the case of parents who are not married (within the meaning of section 7703), the custodial parent (within the meaning of section 152(e)) of the child, and
(B) in the case of married individuals filing separately, the individual with the greater taxable income.
(6) Providing of parent's TIN
The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child's return of tax imposed by this section for such taxable year.
(7) Election to claim certain unearned income of child on parent's return
(A) In general
If—
(i) any child to whom this subsection applies has gross income for the taxable year only from interest and dividends (including Alaska Permanent Fund dividends),
(ii) such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described,
(iii) no estimated tax payments for such year are made in the name and TIN of such child, and no amount has been deducted and withheld under section 3406, and
(iv) the parent of such child (as determined under paragraph (5)) elects the application of subparagraph (B),
such child shall be treated (other than for purposes of this paragraph) as having no gross income for such year and shall not be required to file a return under section 6012.
(B) Income included on parent's return
In the case of a parent making the election under this paragraph—
(i) the gross income of each child to whom such election applies (to the extent the gross income of such child exceeds twice the amount described in paragraph (4)(A)(ii)(I)) shall be included in such parent's gross income for the taxable year,
(ii) the tax imposed by this section for such year with respect to such parent shall be the amount equal to the sum of—
(I) the amount determined under this section after the application of clause (i), plus
(II) for each such child, 10 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and
(iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child).
(C) Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph.
(h) Maximum capital gains rate
(1) In general
If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of—
(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
(i) taxable income reduced by the net capital gain; or
(ii) the lesser of—
(I) the amount of taxable income taxed at a rate below 25 percent; or
(II) taxable income reduced by the adjusted net capital gain;
(B) 0 percent of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of—
(i) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 25 percent, over
(ii) the taxable income reduced by the adjusted net capital gain;
(C) 15 percent of the lesser of—
(i) so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or
(ii) the excess of—
(I) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 39.6 percent, over
(II) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),
(D) 20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),
(E) 25 percent of the excess (if any) of—
(i) the unrecaptured section 1250 gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over
(ii) the excess (if any) of—
(I) the sum of the amount on which tax is determined under subparagraph (A) plus the net capital gain, over
(II) taxable income; and
(F) 28 percent of the amount of taxable income in excess of the sum of the amounts on which tax is determined under the preceding subparagraphs of this paragraph.
(2) Net capital gain taken into account as investment income
For purposes of this subsection, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii).
(3) Adjusted net capital gain
For purposes of this subsection, the term "adjusted net capital gain" means the sum of—
(A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—
(i) unrecaptured section 1250 gain, and
(ii) 28-percent rate gain, plus
(B) qualified dividend income (as defined in paragraph (11)).
(4) 28-percent rate gain
For purposes of this subsection, the term "28-percent rate gain" means the excess (if any) of—
(A) the sum of—
(i) collectibles gain; and
(ii) section 1202 gain, over
(B) the sum of—
(i) collectibles loss;
(ii) the net short-term capital loss; and
(iii) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
(5) Collectibles gain and loss
For purposes of this subsection—
(A) In general
The terms "collectibles gain" and "collectibles loss" mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income.
(B) Partnerships, etc.
For purposes of subparagraph (A), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence.
(6) Unrecaptured section 1250 gain
For purposes of this subsection—
(A) In general
The term "unrecaptured section 1250 gain" means the excess (if any) of—
(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, over
(ii) the excess (if any) of—
(I) the amount described in paragraph (4)(B); over
(II) the amount described in paragraph (4)(A).
(B) Limitation with respect to section 1231 property
The amount described in subparagraph (A)(i) from sales, exchanges, and conversions described in section 1231(a)(3)(A) for any taxable year shall not exceed the net section 1231 gain (as defined in section 1231(c)(3)) for such year.
(7) Section 1202 gain
For purposes of this subsection, the term "section 1202 gain" means the excess of—
(A) the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over
(B) the gain excluded from gross income under section 1202.
(8) Coordination with recapture of net ordinary losses under section 1231
If any amount is treated as ordinary income under section 1231(c), such amount shall be allocated among the separate categories of net section 1231 gain (as defined in section 1231(c)(3)) in such manner as the Secretary may by forms or regulations prescribe.
(9) Regulations
The Secretary may prescribe such regulations as are appropriate (including regulations requiring reporting) to apply this subsection in the case of sales and exchanges by pass-thru entities and of interests in such entities.
(10) Pass-thru entity defined
For purposes of this subsection, the term "pass-thru entity" means—
(A) a regulated investment company;
(B) a real estate investment trust;
(C) an S corporation;
(D) a partnership;
(E) an estate or trust;
(F) a common trust fund; and
(G) a qualified electing fund (as defined in section 1295).
(11) Dividends taxed as net capital gain
(A) In general
For purposes of this subsection, the term "net capital gain" means net capital gain (determined without regard to this paragraph) increased by qualified dividend income.
(B) Qualified dividend income
For purposes of this paragraph—
(i) In general
The term "qualified dividend income" means dividends received during the taxable year from—
(I) domestic corporations, and
(II) qualified foreign corporations.
(ii) Certain dividends excluded
Such term shall not include—
(I) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521,
(II) any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and
(III) any dividend described in section 404(k).
(iii) Coordination with section 246(c)
Such term shall not include any dividend on any share of stock—
(I) with respect to which the holding period requirements of section 246(c) are not met (determined by substituting in section 246(c) "60 days" for "45 days" each place it appears and by substituting "121-day period" for "91-day period"), or
(II) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property.
(C) Qualified foreign corporations
(i) In general
Except as otherwise provided in this paragraph, the term "qualified foreign corporation" means any foreign corporation if—
(I) such corporation is incorporated in a possession of the United States, or
(II) such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program.
(ii) Dividends on stock readily tradable on United States securities market
A foreign corporation not otherwise treated as a qualified foreign corporation under clause (i) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States.
(iii) Exclusion of dividends of certain foreign corporations
Such term shall not include—
(I) any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297), and
(II) any corporation which first becomes a surrogate foreign corporation (as defined in section 7874(a)(2)(B)) after the date of the enactment of this subclause, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).
(iv) Coordination with foreign tax credit limitation
Rules similar to the rules of section 904(b)(2)(B) shall apply with respect to the dividend rate differential under this paragraph.
(D) Special rules
(i) Amounts taken into account as investment income
Qualified dividend income shall not include any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B).
(ii) Extraordinary dividends
If a taxpayer to whom this section applies receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059(c)), any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss.
(iii) Treatment of dividends from regulated investment companies and real estate investment trusts
A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857.
(i) Rate reductions after 2000
(1) 10-percent rate bracket
(A) In general
In the case of taxable years beginning after December 31, 2000—
(i) the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 10 percent, and
(ii) the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount but not over the maximum dollar amount for the 15-percent rate bracket.
(B) Initial bracket amount
For purposes of this paragraph, the initial bracket amount is—
(i) $14,000 in the case of subsection (a),
(ii) $10,000 in the case of subsection (b), and
(iii) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsections (c) and (d).
(C) Inflation adjustment
In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2003—
(i) the cost-of-living adjustment shall be determined under subsection (f)(3) by substituting "2002" for "2016" in subparagraph (A)(ii) thereof, and
(ii) the adjustments under clause (i) shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.
(2) 25-, 28-, and 33-percent rate brackets
The tables under subsections (a), (b), (c), (d), and (e) shall be applied—
(A) by substituting "25%" for "28%" each place it appears (before the application of subparagraph (B)),
(B) by substituting "28%" for "31%" each place it appears, and
(C) by substituting "33%" for "36%" each place it appears.
(3) Modifications to income tax brackets for high-income taxpayers
(A) 35-percent rate bracket
In the case of taxable years beginning after December 31, 2012—
(i) the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer's taxable income in the highest rate bracket shall be 35 percent to the extent such income does not exceed an amount equal to the excess of—
(I) the applicable threshold, over
(II) the dollar amount at which such bracket begins, and
(ii) the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer's taxable income in such bracket in excess of the amount to which clause (i) applies.
(B) Applicable threshold
For purposes of this paragraph, the term "applicable threshold" means—
(i) $450,000 in the case of subsection (a),
(ii) $425,000 in the case of subsection (b),
(iii) $400,000 in the case of subsection (c), and
(iv) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsection (d).
(C) Inflation adjustment
For purposes of this paragraph, with respect to taxable years beginning in calendar years after 2013, each of the dollar amounts under clauses (i), (ii), and (iii) of subparagraph (B) shall be adjusted in the same manner as under paragraph (1)(C)(i), except that subsection (f)(3)(A)(ii) shall be applied by substituting "2012" for "2016".
(4) Adjustment of tables
The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection.
(j) Modifications for taxable years 2018 through 2025
(1) In general
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—
(A) subsection (i) shall not apply, and
(B) this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (6).
(2) Rate tables
(A) Married individuals filing joint returns and surviving spouses
The following table shall be applied in lieu of the table contained in subsection (a):
If taxable income is: | The tax is: |
---|---|
Not over $19,050 | 10% of taxable income. |
Over $19,050 but not over $77,400 | $1,905, plus 12% of the excess over $19,050. |
Over $77,400 but not over $165,000 | $8,907, plus 22% of the excess over $77,400. |
Over $165,000 but not over $315,000 | $28,179, plus 24% of the excess over $165,000. |
Over $315,000 but not over $400,000 | $64,179, plus 32% of the excess over $315,000. |
Over $400,000 but not over $600,000 | $91,379, plus 35% of the excess over $400,000. |
Over $600,000 | $161,379, plus 37% of the excess over $600,000. |
(B) Heads of households
The following table shall be applied in lieu of the table contained in subsection (b):
If taxable income is: | The tax is: |
---|---|
Not over $13,600 | 10% of taxable income. |
Over $13,600 but not over $51,800 | $1,360, plus 12% of the excess over $13,600. |
Over $51,800 but not over $82,500 | $5,944, plus 22% of the excess over $51,800. |
Over $82,500 but not over $157,500 | $12,698, plus 24% of the excess over $82,500. |
Over $157,500 but not over $200,000 | $30,698, plus 32% of the excess over $157,500. |
Over $200,000 but not over $500,000 | $44,298, plus 35% of the excess over $200,000. |
Over $500,000 | $149,298, plus 37% of the excess over $500,000. |
(C) Unmarried individuals other than surviving spouses and heads of households
The following table shall be applied in lieu of the table contained in subsection (c):
If taxable income is: | The tax is: |
---|---|
Not over $9,525 | 10% of taxable income. |
Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525. |
Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700. |
Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500. |
Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500. |
Over $200,000 but not over $500,000 | $45,689.50, plus 35% of the excess over $200,000. |
Over $500,000 | $150,689.50, plus 37% of the excess over $500,000. |
(D) Married individuals filing separate returns
The following table shall be applied in lieu of the table contained in subsection (d):
If taxable income is: | The tax is: |
---|---|
Not over $9,525 | 10% of taxable income. |
Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525. |
Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700. |
Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500. |
Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500. |
Over $200,000 but not over $300,000 | $45,689.50, plus 35% of the excess over $200,000. |
Over $300,000 | $80,689.50, plus 37% of the excess over $300,000. |
(E) Estates and trusts
The following table shall be applied in lieu of the table contained in subsection (e):
If taxable income is: | The tax is: |
---|---|
Not over $2,550 | 10% of taxable income. |
Over $2,550 but not over $9,150 | $255, plus 24% of the excess over $2,550. |
Over $9,150 but not over $12,500 | $1,839, plus 35% of the excess over $9,150. |
Over $12,500 | $3,011.50, plus 37% of the excess over $12,500. |
(F) References to rate tables
Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).
(3) Adjustments
(A) No adjustment in 2018
The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017, and before January 1, 2019.
(B) Subsequent years
For taxable years beginning after December 31, 2018, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables—
(i) subsection (f)(3) shall be applied by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof,
(ii) subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and
(iii) subsection (f)(8) shall not apply.
[(4) Repealed. Pub. L. 116–94, div. O, title V, §501(a), Dec. 20, 2019, 133 Stat. 3180]
(5) Application of current income tax brackets to capital gains brackets
(A) In general
Section 1(h)(1) shall be applied—
(i) by substituting "below the maximum zero rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 25 percent" in subparagraph (B)(i), and
(ii) by substituting "below the maximum 15-percent rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 39.6 percent" in subparagraph (C)(ii)(I).
(B) Maximum amounts defined
For purposes of applying section 1(h) with the modifications described in subparagraph (A)—
(i) Maximum zero rate amount
The maximum zero rate amount shall be—
(I) in the case of a joint return or surviving spouse, $77,200,
(II) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700,
(III) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under subclause (I), and
(IV) in the case of an estate or trust, $2,600.
(ii) Maximum 15-percent rate amount
The maximum 15-percent rate amount shall be—
(I) in the case of a joint return or surviving spouse, $479,000 (½ such amount in the case of a married individual filing a separate return),
(II) in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400,
(III) in the case of any other individual (other than an estate or trust), $425,800, and
(IV) in the case of an estate or trust, $12,700.
(C) Inflation adjustment
In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to—
(i) such dollar amount, multiplied by
(ii) the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof.
If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(6) Section 15 not to apply
Section 15 shall not apply to any change in a rate of tax by reason of this subsection.
(Aug. 16, 1954, ch. 736, 68A Stat. 5; Pub. L. 88–272, title I, §111, Feb. 26, 1964, 78 Stat. 19; Pub. L. 89–809, title I, §103(a)(2), Nov. 13, 1966, 80 Stat. 1550; Pub. L. 91–172, title VIII, §803(a), Dec. 30, 1969, 83 Stat. 678; Pub. L. 95–30, title I, §101(a), May 23, 1977, 91 Stat. 127; Pub. L. 95–600, title I, §101(a), Nov. 6, 1978, 92 Stat. 2767; Pub. L. 97–34, title I, §§101(a), 104(a), Aug. 13, 1981, 95 Stat. 176, 188; Pub. L. 97–448, title I, §101(a)(3), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 99–514, title I, §101(a), title III, §302(a), title XIV, §1411(a), Oct. 22, 1986, 100 Stat. 2096, 2218, 2714; Pub. L. 100–647, title I, §§1001(a)(3), 1014(e)(1)–(3), (6), (7), title VI, §6006(a), Nov. 10, 1988, 102 Stat. 3349, 3561, 3562, 3686; Pub. L. 101–239, title VII, §§7811(j)(1), 7816(b), 7831(a), Dec. 19, 1989, 103 Stat. 2411, 2420, 2425; Pub. L. 101–508, title XI, §§11101(a)–(c), (d)(1)(A), (2), 11103(c), 11104(b), Nov. 5, 1990, 104 Stat. 1388–403 to 1388-406, 1388-408; Pub. L. 103–66, title XIII, §§13201(a), (b)(3)(A), (B), 13202(a), 13206(d)(2), Aug. 10, 1993, 107 Stat. 457, 459, 461, 467; Pub. L. 104–188, title I, §1704(m)(1), (2), Aug. 20, 1996, 110 Stat. 1882, 1883; Pub. L. 105–34, title III, §311(a), Aug. 5, 1997, 111 Stat. 831; Pub. L. 105–206, title V, §5001(a)(1)–(4), title VI, §§6005(d)(1), 6007(f)(1), July 22, 1998, 112 Stat. 787, 788, 800, 810; Pub. L. 105–277, div. J, title IV, §4002(i)(1), (3), Oct. 21, 1998, 112 Stat. 2681–907, 2681-908; Pub. L. 106–554, §1(a)(7) [title I, §117(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A-604; Pub. L. 107–16, title I, §101(a), (c)(1), (2), title III, §§301(c)(1), 302(a), (b), June 7, 2001, 115 Stat. 41, 43, 54; Pub. L. 108–27, title I, §§102(a), (b)(1), 104(a), (b), 105(a), title III, §§301(a)(1), (2)(A), (b)(1), 302(a), (e)(1), May 28, 2003, 117 Stat. 754, 755, 758, 760, 763; Pub. L. 108–311, title I, §101(c), (d), title IV, §§402(a)(1)–(3), 408(a)(1), (2), Oct. 4, 2004, 118 Stat. 1167, 1168, 1184, 1190; Pub. L. 108–357, title IV, §413(c)(1), Oct. 22, 2004, 118 Stat. 1506; Pub. L. 109–222, title V, §510(a)—(c), May 17, 2006, 120 Stat. 364; Pub. L. 110–28, title VIII, §8241(a), (b), May 25, 2007, 121 Stat. 199; Pub. L. 110–185, title I, §101(f)(2), Feb. 13, 2008, 122 Stat. 617; Pub. L. 112–240, title I, §§101(b)(1), 102(b)(1), (c)(2), Jan. 2, 2013, 126 Stat. 2316, 2318, 2319; Pub. L. 113–295, div. A, title II, §221(a)(1), Dec. 19, 2014, 128 Stat. 4037; Pub. L. 115–97, title I, §§11001(a), 11002(a)–(c), 14223(a), Dec. 22, 2017, 131 Stat. 2054, 2059, 2220; Pub. L. 116–94, div. O, title V, §501(a), Dec. 20, 2019, 133 Stat. 3180.)
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table below.
References in Text
The date of the enactment of this subclause, referred to in subsec. (h)(11)(C)(iii)(II), is the date of enactment of Pub. L. 115–97, which was approved Dec. 22, 2017.
Amendments
2019—Subsec. (j)(4). Pub. L. 116–94 struck out par. (4) which related to special rules for certain children with unearned income.
2017—Subsec. (f)(2)(A). Pub. L. 115–97, §11002(c)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year,".
Subsec. (f)(3). Pub. L. 115–97, §11002(a), added par. (3) and struck out former par. (3). Prior to amendment, text read as follows: "For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which—
"(A) the CPI for the preceding calendar year, exceeds
"(B) the CPI for the calendar year 1992."
Subsec. (f)(6), (7). Pub. L. 115–97, §11002(b), added par. (6), redesignated former par. (6) as (7), and struck out former par. (7). Prior to amendment, text of par. (7) read as follows: "In prescribing tables under paragraph (1) which apply to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins shall be determined under paragraph (3) by substituting '1993' for '1992'."
Subsec. (h)(11)(C)(iii). Pub. L. 115–97, §14223(a), substituted "shall not include—" for "shall not include", inserted subcl. (I) designation before "any foreign corporation", and added subcl. (II).
Subsec. (i)(1)(C)(i). Pub. L. 115–97, §11002(c)(2)(A), substituted "for '2016' in subparagraph (A)(ii)" for "for '1992' in subparagraph (B)".
Subsec. (i)(3)(C). Pub. L. 115–97, §11002(c)(2)(B), substituted "subsection (f)(3)(A)(ii) shall be applied by substituting '2012' for '2016' " for "subsection (f)(3)(B) shall be applied by substituting '2012' for '1992' ".
Subsec. (j). Pub. L. 115–97, §11001(a), added subsec. (j).
2014—Subsec. (f)(7). Pub. L. 113–295 amended par. (7) generally. Prior to amendment, text read as follows:
"(A)
"(B)
2013—Subsec. (h)(1)(B). Pub. L. 112–240, §102(c)(2), substituted "0 percent" for "5 percent (0 percent in the case of taxable years beginning after 2007)" in introductory provisions.
Subsec. (h)(1)(C) to (F). Pub. L. 112–240, §102(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F), respectively, and struck out former subpar. (C) which read as follows: "15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the amount on which a tax is determined under subparagraph (B);".
Subsec. (i)(2). Pub. L. 112–240, §101(b)(1)(A), amended par. (2) generally. Prior to amendment, par. (2) related to reductions in rates after June 30, 2001.
Subsec. (i)(3), (4). Pub. L. 112–240, §101(b)(1)(B), added par. (3) and redesignated former par. (3) as (4).
2008—Subsec. (i)(1)(D). Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to any taxable year to which section 6428 applies."
2007—Subsec. (g). Pub. L. 110–28, §8241(b), struck out "minor" before "children" in heading.
Subsec. (g)(2)(A). Pub. L. 110–28, §8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such child has not attained age 18 before the close of the taxable year,".
2006—Subsec. (g)(2)(A). Pub. L. 109–222, §510(a), substituted "age 18" for "age 14".
Subsec. (g)(2)(C). Pub. L. 109–222, §510(c), added subpar. (C).
Subsec. (g)(4)(C). Pub. L. 109–222, §510(b), added subpar. (C).
2004—Subsec. (f)(8). Pub. L. 108–311, §101(c), amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15-percent bracket.
Subsec. (g)(7)(B)(ii)(II). Pub. L. 108–311, §408(a)(1), substituted "10 percent" for "10 percent."
Subsec. (h)(1)(D)(i). Pub. L. 108–311, §402(a)(1), inserted "(determined without regard to paragraph (11))" after "net capital gain".
Subsec. (h)(6)(A)(ii)(I). Pub. L. 108–311, §408(a)(2)(A), substituted "(4)(B)" for "(5)(B)".
Subsec. (h)(6)(A)(ii)(II). Pub. L. 108–311, §408(a)(2)(B), substituted "(4)(A)" for "(5)(A)".
Subsec. (h)(10)(F) to (H). Pub. L. 108–357, §413(c)(1)(A), inserted "and" at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: "a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and".
Subsec. (h)(11)(B)(iii)(I). Pub. L. 108–311, §402(a)(2), substituted "substituting in section 246(c)" for "substituting in section 246(c)(1)", "121-day period" for "120-day period", and "91-day period" for "90-day period".
Subsec. (h)(11)(C)(iii). Pub. L. 108–357, §413(c)(1)(B), struck out "a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or" before "a passive foreign investment".
Subsec. (h)(11)(D)(ii). Pub. L. 108–311, §402(a)(3), substituted "a taxpayer to whom this section applies" for "an individual".
Subsec. (i)(1)(B)(i). Pub. L. 108–311, §101(d)(1), struck out "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" after "$14,000".
Subsec. (i)(1)(C). Pub. L. 108–311, §101(d)(2), reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000.
2003—Subsec. (f)(8)(A). Pub. L. 108–27, §102(b)(1), substituted "2002" for "2004".
Subsec. (f)(8)(B). Pub. L. 108–27, §102(a), inserted table item relating to years 2003 and 2004.
Subsec. (h)(1)(B). Pub. L. 108–27, §301(a)(1), substituted "5 percent (0 percent in the case of taxable years beginning after 2007)" for "10 percent".
Subsec. (h)(1)(C). Pub. L. 108–27, §301(a)(2)(A), substituted "15 percent" for "20 percent".
Subsec. (h)(2). Pub. L. 108–27, §301(b)(1)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows:
"(A)
"(B)
"(i) the excess of qualified 5-year gain over the amount of such gain taken into account under subparagraph (A) of this paragraph; or
"(ii) the amount of qualified 5-year gain (determined by taking into account only property the holding period for which begins after December 31, 2000),
and 20 percent with respect to the remainder of such amount. For purposes of determining under the preceding sentence whether the holding period of property begins after December 31, 2000, the holding period of property acquired pursuant to the exercise of an option (or other right or obligation to acquire property) shall include the period such option (or other right or obligation) was held."
Subsec. (h)(3). Pub. L. 108–27, §302(e)(1), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'adjusted net capital gain' means net capital gain reduced (but not below zero) by the sum of—
"(A) unrecaptured section 1250 gain; and
"(B) 28-percent rate gain."
Pub. L. 108–27, §301(b)(1)(B), redesignated par. (4) as (3). Former par. (3) redesignated (2).
Subsec. (h)(4) to (7). Pub. L. 108–27, §301(b)(1)(B), redesignated pars. (5) to (8) as (4) to (7), respectively. Former par. (4) redesignated (3).
Subsec. (h)(8). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (10) as (8). Former par. (8) redesignated (7).
Subsec. (h)(9). Pub. L. 108–27, §301(b)(1)(A), (C), redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: "For purposes of this subsection, the term 'qualified 5-year gain' means the aggregate long-term capital gain from property held for more than 5 years. The determination under the preceding sentence shall be made without regard to collectibles gain, gain described in paragraph (7)(A)(i), and section 1202 gain."
Subsec. (h)(10). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10). Former par. (10) redesignated (8).
Subsec. (h)(11). Pub. L. 108–27, §302(a), added par. (11).
Pub. L. 108–27, §301(b)(1)(C), redesignated par. (11) as (9).
Subsec. (h)(12). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10).
Subsec. (i)(1)(B)(i). Pub. L. 108–27, §104(a), substituted "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" for "($12,000 in the case of taxable years beginning before January 1, 2008)".
Subsec. (i)(1)(C). Pub. L. 108–27, §104(b), amended heading and text of subpar. (C) generally. Text read as follows: "In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000—
"(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before January 1, 2009,
"(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after December 31, 2008, shall be determined under subsection (f)(3) by substituting '2007' for '1992' in subparagraph (B) thereof, and
"(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50."
Subsec. (i)(2). Pub. L. 108–27, §105(a), amended table generally. Prior to amendment, table read as follows:
"In the case of taxable years beginning during calendar year: | The corresponding percentages shall be substituted for the following percentages: | ||||
---|---|---|---|---|---|
28% | 31% | 36% | 39.6% | ||
2001 | 27.5% | 30.5% | 35.5% | 39.1% | |
2002 and 2003 | 27.0% | 30.0% | 35.0% | 38.6% | |
2004 and 2005 | 26.0% | 29.0% | 34.0% | 37.6% | |
2006 and thereafter | 25.0% | 28.0% | 33.0% | 35.0%" |
2001—Subsec. (f). Pub. L. 107–16, §302(b)(2), substituted "Phaseout of marriage penalty in 15-percent bracket; adjustments" for "Adjustments" in heading.
Subsec. (f)(2)(A). Pub. L. 107–16, §302(b)(1), inserted "except as provided in paragraph (8)," before "by increasing".
Subsec. (f)(6)(B). Pub. L. 107–16, §301(c)(1), substituted "(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied" for "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) shall be applied".
Subsec. (f)(8). Pub. L. 107–16, §302(a), added par. (8).
Subsec. (g)(7)(B)(ii)(II). Pub. L. 107–16, §101(c)(1), substituted "10 percent." for "15 percent".
Subsec. (h)(1)(A)(ii)(I), (B)(i). Pub. L. 107–16, §101(c)(2)(A), substituted "25 percent" for "28 percent".
Subsec. (h)(13). Pub. L. 107–16, §101(c)(2)(B), struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts.
Subsec. (i). Pub. L. 107–16, §101(a), added subsec. (i).
2000—Subsec.(h)(8). Pub. L. 106–554 substituted "means the excess of—" and subpars. (A) and (B) for "means an amount equal to the gain excluded from gross income under section 1202(a)."
1998—Subsec. (g)(3)(C), (D). Pub. L. 105–206, §6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: "If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs—
"(i) taxable income of the parent shall be increased by the amount treated as included in gross income under section 644(a)(2)(A)(i), and
"(ii) the amount described in subparagraph (A)(ii) shall be increased by the amount of the excess referred to in section 644(a)(2)(A)."
Subsec. (h). Pub. L. 105–206, §6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11).
Subsec. (h)(5). Pub. L. 105–206, §5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:
"(5) 28-
"(A)
"(i) the sum of—
"(I) the aggregate long-term capital gain from property held for more than 1 year but not more than 18 months;
"(II) collectibles gain; and
"(III) section 1202 gain, over
"(ii) the sum of—
"(I) the aggregate long-term capital loss (not described in subclause (IV)) from property referred to in clause (i)(I);
"(II) collectibles loss;
"(III) the net short-term capital loss; and
"(IV) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
"(B)
"(i)
"(I) section 1233(b)(1) shall be applied by substituting '18 months' for '1 year' each place it appears; and
"(II) the holding period of such property shall be treated as being 1 year on the day before the earlier of the date of the closing of the short sale or the date such property is disposed of.
"(ii)
"(iii)
"(iv)
Subsec. (h)(6)(A). Pub. L. 105–206, §5001(a)(2), substituted "1 year" for "18 months".
Subsec. (h)(7)(A)(i), (ii). Pub. L. 105–206, §5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
"(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if—
"(I) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and
"(II) only gain from property held for more than 18 months were taken into account, over
"(ii) the excess (if any) of—
"(I) the amount described in paragraph (5)(A)(ii), over
"(II) the amount described in paragraph (5)(A)(i)."
Subsec. (h)(13). Pub. L. 105–206, §5001(a)(4), struck out "for periods during 1997" after "Special rules" in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:
"(A)
"(i) the amount determined under subclause (I) of paragraph (5)(A)(i) shall include long-term capital gain (not otherwise described in paragraph (5)(A)(i)) which is properly taken into account for the portion of the taxable year before May 7, 1997;
"(ii) the amounts determined under subclause (I) of paragraph (5)(A)(ii) shall include long-term capital loss (not otherwise described in paragraph (5)(A)(ii)) which is properly taken into account for the portion of the taxable year before May 7, 1997; and
"(iii) clauses (i)(I) and (ii)(I) of paragraph (5)(A) shall be applied by not taking into account any gain and loss on property held for more than 1 year but not more than 18 months which is properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997.
"(B)
"(i)
"(ii)
Subsec. (h)(13)(B). Pub. L. 105–277, §4002(i)(1), substituted "paragraph (7)(A)(i)" for "paragraph (7)(A)" in introductory provisions.
Subsec. (h)(13)(D). Pub. L. 105–277, §4002(i)(3), added subpar. (D).
1997—Subsec. (h). Pub. L. 105–34 amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: "If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of—
"(1) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
"(A) taxable income reduced by the amount of the net capital gain, or
"(B) the amount of taxable income taxed at a rate below 28 percent, plus
"(2) a tax of 28 percent of the amount of taxable income in excess of the amount determined under paragraph (1).
For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."
1996—Subsec. (g)(7)(A)(ii). Pub. L. 104–188, §1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "such gross income is more than $500 and less than $5,000,".
Subsec. (g)(7)(B)(i). Pub. L. 104–188, §1704(m)(2)(A), substituted "twice the amount described in paragraph (4)(A)(ii)(I)" for "$1,000".
Subsec. (g)(7)(B)(ii)(II). Pub. L. 104–188, §1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and".
1993—Subsecs. (a) to (e). Pub. L. 103–66, §§13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for all categories applicable to tax years after December 31, 1992, for prior three-tiered tax tables.
Subsec. (f)(1). Pub. L. 103–66, §13201(b)(3)(A)(i), substituted "1993" for "1990".
Subsec. (f)(3)(B). Pub. L. 103–66, §13201(b)(3)(A)(ii), substituted "1992" for "1989".
Subsec. (f)(7). Pub. L. 103–66, §13201(b)(3)(B), added par. (7).
Subsec. (h). Pub. L. 103–66, §13206(d)(2), inserted as concluding provision at end "For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."
1990—Subsecs. (a) to (e). Pub. L. 101–508, §11101(a), amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after Dec. 31, 1990, for prior two-tiered tax tables.
Subsec. (f)(1). Pub. L. 101–508, §11101(d)(1)(A)(i), substituted "1990" for "1988".
Subsec. (f)(3)(B). Pub. L. 101–508, §11101(d)(1)(A)(ii), substituted "1989" for "1987".
Subsec. (f)(6)(A). Pub. L. 101–508, §11104(b)(1), substituted "section 151(d)(4)" for "section 151(d)(3)".
Pub. L. 101–508, §11103(c), inserted reference to section 68(b)(2).
Pub. L. 101–508, §11101(b)(2), struck out "subsection (g)(4)," after "paragraph (2)(A),".
Subsec. (f)(6)(B). Pub. L. 101–508, §11104(b)(2), substituted "section 151(d)(4)(A)" for "section 151(d)(3)".
Subsec. (g). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).
Pub. L. 101–508, §11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions.
Subsec. (h). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987.
Subsec. (i). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).
Subsec. (j). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h).
Pub. L. 101–508, §11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows:
"(1)
"(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
"(i) the taxable income reduced by the amount of net capital gain, or
"(ii) the amount of taxable income taxed at a rate below 28 percent, plus
"(B) a tax of 28 percent of the amount of taxable income in excess of the amount determined under subparagraph (A), plus
"(C) the amount of increase determined under subsection (g).
"(2)
"(A) any taxable year beginning in 1987, and
"(B) any taxable year beginning after 1987 if the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) (whichever applies) for such taxable year exceeds 28 percent."
1989—Subsec. (f)(6)(B). Pub. L. 101–239, §7831(a), substituted "subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)" for "section 63(c)(4)".
Subsec. (i)(3)(C), (D). Pub. L. 101–239, §7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D).
Subsec. (i)(7)(A). Pub. L. 101–239, §7816(b), inserted "(other than for purposes of this paragraph)" after "shall be treated" in concluding provisions.
1988—Subsec. (g)(2). Pub. L. 100–647, §1001(a)(3), inserted provision relating to application of subpar. (B) at end of last sentence.
Subsec. (i)(3)(A). Pub. L. 100–647, §1014(e)(2), substituted "any exclusion, deduction, or credit" for "any deduction or credit".
Subsec. (i)(3)(C). Pub. L. 100–647, §1014(e)(7), added subpar. (C) relating to special rule where parent has different taxable year.
Pub. L. 100–647, §1014(e)(1), added subpar. (C) relating to coordination with section 644.
Subsec. (i)(4)(A)(i). Pub. L. 100–647, §1014(e)(3)(A), substituted "adjusted gross income" for "gross income" and inserted "attributable to" after "which is not".
Subsec. (i)(4)(A)(ii)(II). Pub. L. 100–647, §1014(e)(3)(B)–(D), substituted "his deductions" for "his deduction", "the itemized deductions allowed" for "the deductions allowed", and "adjusted gross income" for "gross income".
Subsec. (i)(5)(A). Pub. L. 100–647, §1014(e)(6), substituted "custodial parent (within the meaning of section 152(e))" for "custodial parent".
Subsec. (i)(7). Pub. L. 100–647, §6006(a), added par. (7).
1986—Subsecs. (a) to (e). Pub. L. 99–514, §101(a), in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively.
Subsec. (f). Pub. L. 99–514, §101(a), in amending subsec. (f) generally, in par. (1) substituted "1988," for "1984" and struck out "paragraph (3) of" before "subsections", in par. (2) struck out "paragraph (3) of" before "subsection" in introductory provisions, substituted subpars. (A) to (C) for former subpars. (A) to (C) which read as follows:
"(A) by increasing—
"(i) the maximum dollar amount on which no tax is imposed under such table, and
"(ii) the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table,
by the cost-of-living adjustment for such calendar year,
"(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A)(ii), and
"(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.",
and struck out concluding provisions which read as follows: "If any increase determined under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or if such increase is a multiple of $5, such increase shall be increased to the next highest multiple of $10).", in par. (3)(B) substituted "1987" for "1983", in par. (4) substituted "August 31" for "September 30", in par. (5) inserted requirement that the Consumer Price Index most consistent with such Index for calendar year 1986 be used, and added par. (6).
Subsecs. (g), (h). Pub. L. 99–514, §101(a), in amending section generally, added subsecs. (g) and (h).
Subsec. (i). Pub. L. 99–514, §1411(a), added subsec. (i).
Subsec. (j). Pub. L. 99–514, §302(a), added subsec. (j).
1982—Subsecs. (d), (e). Pub. L. 97–448, §101(a)(3), set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in constructing such table. Corrections to the tables in subsecs. (d) and (e) appeared in Announcement 83–50 contained in Internal Revenue Bulletin No. 1983–12 of Mar. 21, 1983.
1981—Subsecs. (a) to (e). Pub. L. 97–34, §101(a), generally revised tax tables downward providing for cumulative across-the-board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for taxable years beginning after 1983.
Subsec. (f). Pub. L. 97–34, §104(a), added subsec. (f).
1978—Subsec. (a). Pub. L. 95–600 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bracket imposing no tax on taxable income of $3,200 or less.
Subsec. (b). Pub. L. 95–600 generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Subsec. (c). Pub. L. 95–600 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Subsec. (d). Pub. L. 95–600 generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no tax on taxable income of $1,600 or less.
Subsec. (e). Pub. L. 95–600 generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on taxable income of $500 or less.
1977—Subsec. (a). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Subsec. (b). Pub. L. 95–30 generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Subsec. (c). Pub. L. 95–30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less.
Subsec. (d). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Provisions making table applicable to estates and trusts were struck out. See subsec. (e).
Subsec. (e). Pub. L. 95–30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts.
1969—Subsec. (a). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this section.
Subsec. (b). Pub. L. 91–172 generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title.
Subsec. (c). Pub. L. 91–172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year.
Subsec. (d). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title.
Subsec. (e). Pub. L. 91–172 struck out cross reference to section 63. See section 2(e) of this title.
1966—Subsecs. (d), (e). Pub. L. 89–809 added subsec. (d) and redesignated former subsec. (d) as (e).
1964—Pub. L. 88–272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965.
Effective Date of 2019 Amendment
Pub. L. 116–94, div. O, title V, §501(c), Dec. 20, 2019, 133 Stat. 3181, provided that:
"(1)
"(2)
"(3)
Effective Date of 2017 Amendment
Pub. L. 115–97, title I, §11001(c), Dec. 22, 2017, 131 Stat. 2059, provided that: "The amendments made by this section [amending this section and section 6695 of this title] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §11002(e), Dec. 22, 2017, 131 Stat. 2063, provided that: "The amendments made by this section [amending this section and sections 23, 25A, 25B, 32, 36B, 41, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 151, 162, 179, 213, 219–221, 223, 280F, 408A, 430, 512, 513, 831, 877A, 911, 1274A, 2010, 2032A, 2503, 4161, 4261, 4980I, 5000A, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7872, and 9831 of this title] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §14223(b), Dec. 22, 2017, 131 Stat. 2221, provided that: "The amendments made by this section [amending this section] shall apply to dividends received after the date of the enactment of this Act [Dec. 22, 2017]."
Effective Date of 2014 Amendment
Pub. L. 113–295, div. A, title II, §221(b), Dec. 19, 2014, 128 Stat. 4055, provided that:
"(1)
"(2)
"(A) any provision amended or repealed by the amendments made by this section applied to—
"(i) any transaction occurring before the date of the enactment of this Act,
"(ii) any property acquired before such date of enactment, or
"(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
"(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after [such] date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment."
Effective Date of 2013 Amendment
Pub. L. 112–240, title I, §101(b)(3), Jan. 2, 2013, 126 Stat. 2317, provided that: "The amendments made by this subsection [amending this section and sections 68 and 151 of this title] shall apply to taxable years beginning after December 31, 2012."
Pub. L. 112–240, title I, §102(d), Jan. 2, 2013, 126 Stat. 2319, provided that:
"(1)
"(2)
Effective and Termination Dates of 2010 Amendment
Pub. L. 111–148, title X, §10909(c), Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298, provided that: "Each provision of law amended by this section [amending sections 23, 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after December 31, 2011."
Pub. L. 111–148, title X, §10909(d), Mar. 23, 2010, 124 Stat. 1024, as amended by Pub. L. 111–312, title I, §101(b)(2), Dec. 17, 2010, 124 Stat. 3298, provided that: "Except as provided in subsection (c) [set out as a note above], the amendments made by this section [amending sections 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] shall apply to taxable years beginning after December 31, 2009."
Effective Date of 2007 Amendment
Pub. L. 110–28, title VIII, §8241(c), May 25, 2007, 121 Stat. 199, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [May 25, 2007]."
Effective Date of 2006 Amendment
Pub. L. 109–222, title V, §510(d), May 17, 2006, 120 Stat. 364, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."
Effective and Termination Dates of 2004 Amendment
Pub. L. 108–357, title IV, §413(d), Oct. 22, 2004, 118 Stat. 1510, provided that:
"(1)
"(2)
Pub. L. 108–311, title I, §101(e), Oct. 4, 2004, 118 Stat. 1168, provided that: "The amendments made by this section [amending this section and sections 24 and 63 of this title] shall apply to taxable years beginning after December 31, 2003."
Pub. L. 108–311, title I, §105, Oct. 4, 2004, 118 Stat. 1169, provided that: "Each amendment made by this title [amending this section and sections 24, 32, 55, and 63 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 108–311, title IV, §402(b), Oct. 4, 2004, 118 Stat. 1186, provided that: "The amendments made by subsection (a) [amending this section and sections 691, 854, and 857 of this title and provisions set out as a note under this section] shall take effect as if included in section 302 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [Pub. L. 108–27]."
Effective and Termination Dates of 2003 Amendment
Pub. L. 108–27, title I, §102(c), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 108–27, title I, §104(c), May 28, 2003, 117 Stat. 755, provided that:
"(1)
"(2)
Pub. L. 108–27, title I, §105(b), May 28, 2003, 117 Stat. 755, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 108–27, title I, §107, May 28, 2003, 117 Stat. 755, provided that: "Each amendment made by this title [enacting section 6429 of this title, amending this section and sections 24, 55, and 63 of this title, and amending provisions set out as notes under this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 108–27, title III, §301(d), May 28, 2003, 117 Stat. 760, provided that:
"(1)
"(2)
"(3)
Pub. L. 108–27, title III, §302(f), May 28, 2003, 117 Stat. 764, as amended by Pub. L. 108–311, title IV, §402(a)(6), Oct. 4, 2004, 118 Stat. 1185, provided that:
"(1)
"(2)
Pub. L. 108–27, title III, §303, May 28, 2003, 117 Stat. 764, as amended by Pub. L. 109–222, title I, §102, May 17, 2006, 120 Stat. 346; Pub. L. 111–312, title I, §102(a), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, title III of Pub. L. 108–27 would not apply to taxable years beginning after Dec. 31, 2012, and that the Internal Revenue Code of 1986 would be applied and administered to such years as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §102(a), Jan. 2, 2013, 126 Stat. 2318.
Effective and Termination Dates of 2001 Amendment
Pub. L. 111–312, title II, §201(c), Dec. 17, 2010, 124 Stat. 3299, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] (relating to sunset of provisions of such Act) shall not apply to title VII of such Act [Pub. L. 107–16, §701, amending section 55 of this title and enacting provisions set out as a note under section 55 of this title] (relating to alternative minimum tax)."
Pub. L. 109–280, title VIII, §811, Aug. 17, 2006, 120 Stat. 996, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] shall not apply to the provisions of, and amendments made by, subtitles A through F of title VI of such Act [subtitles A to F [§§601–666] of title VI of Pub. L. 107–16, enacting sections 25B, 45E, 402A, and 4980F of this title, amending sections 24, 25, 25B, 26, 38, 39, 72, 132, 196, 219, 401, 402, 403, 404, 408, 408A, 409, 411, 412, 414 to 416, 457, 501, 505, 664, 861, 904, 1400C, 3401, 3405, 4972, 4973, 4975, 4979A, 6047, and 6051 of this title and sections 1003, 1053, 1054, 1082, 1104, and 1108 of Title 29, Labor, enacting provisions set out as notes under sections 24, 38, 72, 132, 219, 401, 402, 403, 404, 408, 409, 411, 412, 414 to 416, 457, 861, 4972, 4975, 4980F, and 7801 of this title and section 1107 of Title 29, and amending provisions set out as notes under section 414 of this title and section 1107 of Title 29] (relating to pension and individual retirement arrangement provisions)."
Pub. L. 109–280, title XIII, §1304(a), Aug. 17, 2006, 120 Stat. 1109, provided that: "Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, formerly set out below] (relating to sunset provisions) shall not apply to section 402 of such Act [amending sections 72, 135, 221, 529, 530, 4973, and 6693 of this title and enacting provisions set out as a note under section 72 of this title] (relating to modifications to qualified tuition programs)."
Pub. L. 107–16, title I, §101(d), June 7, 2001, 115 Stat. 44, provided that:
"(1)
"(2)
Pub. L. 107–16, title III, §301(d), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §103(b), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and section 63 of this title] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 107–16, title III, §302(c), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §102(b)(2), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 107–16, title IX, §901, June 7, 2001, 115 Stat. 150, as amended by Pub. L. 107–358, §2, Dec. 17, 2002, 116 Stat. 3015; Pub. L. 111–312, title I, §101(a)(1), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, Pub. L. 107–16 (except for section 803 thereof (26 U.S.C. note prec. 101)) would not apply to taxable, plan, or limitation years beginning after Dec. 31, 2012, or, in the case of title V of Pub. L. 107–16, to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and that the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.) would be applied and administered to such years, estates, gifts, and transfers as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
[Pub. L. 112–240, title I, §101(a)(3), Jan. 2, 2013, 126 Stat. 2316, provided that: "The amendments made by this subsection [repealing section 901 of Pub. L. 107–16, formerly set out above, and provisions set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title] shall apply to taxable, plan, or limitation years beginning after December 31, 2012, and estates of decedents dying, gifts made, or generation skipping transfers after December 31, 2012."]
Effective Date of 2000 Amendment
Pub. L. 106–554, §1(a)(7) [title I, §117(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-605, provided that: "The amendments made by this section [amending this section and section 1202 of this title] shall apply to stock acquired after the date of the enactment of this Act [Dec. 21, 2000]."
Effective Date of 1998 Amendment
Pub. L. 105–277, div. J, title IV, §4002(k), Oct. 21, 1998, 112 Stat. 2681–908, provided that: "The amendments made by this section [amending this section and sections 408A, 6015, 6103, 6159, 7421, 7443A, and 7491 of this title and amending provisions set out as a note under section 6601 of this title] shall take effect as if included in the provisions of the 1998 Act [Pub. L. 105–206] to which they relate."
Pub. L. 105–206, title V, §5001(b), July 22, 1998, 112 Stat. 788, provided that:
"(1)
"(2)
Pub. L. 105–206, title VI, §6024, July 22, 1998, 112 Stat. 826, provided that: "Except as otherwise provided in this title [see Tables for classification], the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [Pub. L. 105–34] to which they relate."
Effective Date of 1997 Amendment
Pub. L. 105–34, title III, §311(d), Aug. 5, 1997, 111 Stat. 835, provided that:
"(1)
"(2)
Effective Date of 1996 Amendment
Pub. L. 104–188, title I, §1704(m)(4), Aug. 20, 1996, 110 Stat. 1883, provided that: "The amendments made by this subsection [amending this section and section 59 of this title] shall apply to taxable years beginning after December 31, 1995."
Effective Date of 1993 Amendment
Pub. L. 103–66, title XIII, §13201(c), Aug. 10, 1993, 107 Stat. 459, provided that: "The amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] shall apply to taxable years beginning after December 31, 1992."
Pub. L. 103–66, title XIII, §13202(c), Aug. 10, 1993, 107 Stat. 461, provided that: "The amendments made by this section [amending this section and sections 531 and 541 of this title] shall apply to taxable years beginning after December 31, 1992."
Pub. L. 103–66, title XIII, §13206(d)(3), Aug. 10, 1993, 107 Stat. 467, provided that: "The amendments made by this subsection [amending this section and section 163 of this title] shall apply to taxable years beginning after December 31, 1992."
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, §11101(e), Nov. 5, 1990, 104 Stat. 1388–405, provided that: "The amendments made by this section [amending this section, sections 32, 41, 59, 63, 135, 151, 513, 691, 904, 6103, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 101–508, title XI, §11103(e), Nov. 5, 1990, 104 Stat. 1388–407, provided that: "The amendments made by this section [enacting section 68 of this title and amending this section and section 56 of this title] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 101–508, title XI, §11104(c), Nov. 5, 1990, 104 Stat. 1388–408, provided that: "The amendments made by this section [amending this section and section 151 of this title] shall apply to taxable years beginning after December 31, 1990."
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, §7817, Dec. 19, 1989, 103 Stat. 2423, provided that: "Except as otherwise provided in this part [part I (§§7811–7817) of subtitle H of title VII of Pub. L. 101–239, see Tables for classification], any amendment made by this part shall take effect as if included in the provision of the 1988 Act [Pub. L. 100–647] to which such amendment relates."
Pub. L. 101–239, title VII, §7831(g), Dec. 19, 1989, 103 Stat. 2427, provided that: "Any amendment made by this section [amending this section and sections 42, 406, 407, and 1250 of this title and provisions set out as notes under sections 141 and 263A of this title] shall take effect as if included in the provision of the Tax Reform Act of 1986 [Pub. L. 99–514] to which such amendment relates."
Effective Date of 1988 Amendment
Pub. L. 100–647, title I, §1019, Nov. 10, 1988, 102 Stat. 3593, provided that:
"(a)
"(b)
Pub. L. 100–647, title VI, §6006(b), Nov. 10, 1988, 102 Stat. 3687, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1988."
Effective Date of 1986 Amendment
Pub. L. 99–514, title I, §151, Oct. 22, 1986, 100 Stat. 2121, provided that:
"(a)
"(b)
"(c)
"(d)
"(e)
Pub. L. 99–514, title III, §302(b), Oct. 22, 1986, 100 Stat. 2218, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986."
Pub. L. 99–514, title XIV, §1411(c), Oct. 22, 1986, 100 Stat. 2716, provided that: "The amendments made by this section [amending this section and section 6103 of this title] shall apply to taxable years beginning after December 31, 1986."
Effective Date of 1983 Amendment
Pub. L. 97–448, title I, §109, Jan. 12, 1983, 96 Stat. 2391, provided that: "Except as otherwise provided in this title, any amendment made by this title [see Tables for classification] shall take effect as if it had been included in the provision of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, Aug. 13, 1981, 95 Stat. 172] to which such amendment relates."
Effective Date of 1981 Amendment
Pub. L. 97–34, title I, §101(f)(1), Aug. 13, 1981, 95 Stat. 185, as amended by Pub. L. 97–448, title I, §101(a)(1), Jan. 12, 1983, 96 Stat. 2365, provided that: "The amendments made by subsections (a), (c), and (d) [amending this section and sections 3, 21, 55, 541, and 1304 of this title and repealing section 1348 of this title] shall apply to taxable years beginning after December 31, 1981; except that the amendment made by paragraph (3) of subsection (d) [amending section 21 of this title] shall apply to taxable years ending after December 31, 1981."
Pub. L. 97–34, title I, §104(e), Aug. 13, 1981, 95 Stat. 190, provided that: "The amendments made by this section [amending this section and sections 63, 151, 6012, and 6013 of this title] shall apply to taxable years beginning after December 31, 1984."
Effective Date of 1978 Amendment
Pub. L. 95–600, title I, §101(f)(1), Nov. 6, 1978, 92 Stat. 2770, provided that: "The amendments made by subsections (a), (b), (c), and (d) [amending sections 63, 402, 1302, and 6012 of this title] shall apply to taxable years beginning after December 31, 1978."
Effective Date of 1977 Amendment
Pub. L. 95–30, title I, §106(a), May 23, 1977, 91 Stat. 141, provided that: "The amendments made by sections 101, 102, and 104 [amending this section and sections 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6012, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144, and 145 of this title] shall apply to taxable years beginning after December 31, 1976."
Effective Date of 1969 Amendment
Pub. L. 91–172, title VIII, §803(f), Dec. 30, 1969, 83 Stat. 685, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) [amending this section], (b) [amending section 2 of this title], and (d) (other than paragraphs (1) and (8)) [amending sections 5, 511, 632, 641, 1347, and 6015 of this title] shall apply to taxable years beginning after December 31, 1970, except that section 2(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 2(c) of this title], as amended by subsection (b), shall also apply to taxable years beginning after December 31, 1969. The amendments made by subsections (c) [amending section 3 of this title], (d)(1) [amending section 6014 of this title], and (d)(8) [amending section 1304 of this title] shall apply to taxable years beginning after December 31, 1969".
Effective Date of 1966 Amendment
Pub. L. 89–809, title I, §103(n), Nov. 13, 1966, 80 Stat. 1555, provided that:
"(1) The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting section 877 of this title, amending this section and sections 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing section 1493 of this title] shall apply with respect to taxable years beginning after December 31, 1966.
"(2) The amendments made by subsection (h) [amending section 1441 of this title] shall apply with respect to payments made in taxable years of recipients beginning after December 31, 1966.
"(3) The amendments made by subsection (i) [amending section 1461 of this title] shall apply with respect to payments occurring after December 31, 1966.
"(4) The amendments made by subsection (k) [amending section 3401 of this title] shall apply with respect to remuneration paid after December 31, 1966."
Effective Date of 1964 Amendment
Pub. L. 88–272, title I, §131, Feb. 26, 1964, 78 Stat. 30, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [amending this section and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504, and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963."
Short Title of 2019 Amendment
Pub. L. 116–94, div. O, §1(a), Dec. 20, 2019, 133 Stat. 3137, provided that: "This Act [div. O of Pub. L. 116–94, see Tables for classification] may be cited as the 'Setting Every Community Up for Retirement Enhancement Act of 2019'."
Pub. L. 116–94, div. P, title XIII, §1301, Dec. 20, 2019, 133 Stat. 3204, provided that: "This title [amending section 4975 of this title and section 1108 of Title 29, Labor, and enacting provisions set out as a note under section 4975 of this title] may be cited as the 'Temporary Relief from Certain ERISA Requirements Act of 2020'."
Pub. L. 116–94, div. Q, §1(a), Dec. 20, 2019, 133 Stat. 3226, provided that: "This division [div. Q of Pub. L. 116–94, see Tables for classification] may be cited as the 'Taxpayer Certainty and Disaster Tax Relief Act of 2019'."
Pub. L. 116–25, §1(a), July 1, 2019, 133 Stat. 981, provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer First Act'."
Short Title of 2018 Amendment
Pub. L. 115–250, §1, Sept. 29, 2018, 132 Stat. 3164, provided that: "This Act [amending section 9502 of this title] may be cited as the 'Airport and Airway Extension Act of 2018, Part II'."
Pub. L. 115–141, div. M, title I, §1, Mar. 23, 2018, 132 Stat. 1046, provided that: "This title [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 41743, 44506, 47104, 47107, 47115, 47124, 471