§11, §212, §318, §401, §404, §410, §414, §415, §1361, §1563, §3121, §4975
| IRC §11 | 6:1 |
| IRC §45E | 10:30 |
| IRC §45E(c) | 10:30 |
| IRC §45E(e)(1) | 10:30 |
| IRC §52(a), (b) | 10:30 |
| IRC §59A | 10:36 |
| IRC §67 | 2:3 |
| IRC §72 | 10:1 |
| IRC §72(p)(2)(D) | 10:22 |
| IRC §79 | 4:42, 10:34 |
| IRC §101(i)(3) | 1:17 |
| IRC §105(g) | 1:17 |
| IRC §105(h) | 4:42, 10:34 |
| IRC §105(h)(8) | 10:34 |
| IRC §106 | 4:42, 10:34 |
| IRC §107 | 1:10 |
| IRC §117(d) | 4:42 |
| IRC §120 | 4:42, 10:34 |
| IRC §120(d)(1) | 1:17 |
| IRC §125 | 4:41, 4:42 |
| IRC §125(g)(4) | 10:34 |
| IRC §127 | 4:42, 10:34 |
| IRC §127(c)(2) | 1:17 |
| IRC §129 | 4:42, 10:34 |
| IRC §129(e)(3) | 1:17 |
| IRC §132 | 4:42, 10:34 |
| IRC §132(f)(5)(E) | 1:17 |
| IRC §144(a)(3) | 13:14, 17:1 |
| IRC §162 | 1:11, 1:15, 10:18, 12:2, 13:24 |
| IRC §162(f) | 1:17 |
| IRC §212 | 1:15, 10:18, 12:2 |
| IRC §219(f)(1) | 1:17, 1:18 |
| IRC §219(f)(2) | 7:17 |
| IRC §220(c)(1)(A)(iii)(II) | 1:17 |
| IRC §220(c)(4)(D) | 10:34 |
| IRC §267 | 17:1, 17:2, 17:3 |
| IRC §267(a)(1) | 17:2 |
| IRC §267(b)(1) | 4:27, 17:3 |
| IRC §267(b)(10) | 17:5, 17:6 |
| IRC §267(b)(11) | 17:5 |
| IRC §267(b)(12) | 17:5 |
| IRC §267(b)(13) | 17:6 |
| IRC §267(b)(2) | 17:5 |
| IRC §267(b)(4)-(8) | 17:4 |
| IRC §267(c) | 14:2 |
| IRC §267(c)(1) | 17:7 |
| IRC §267(c)(2) | 17:7 |
| IRC §267(c)(3) | 17:7 |
| IRC §267(c)(4) | 17:3 |
| IRC §267(c)(5) | 17:7 |
| IRC §267(f)(1)(A) | 17:5 |
| IRC §267(f)(1)(B) | 17:5 |
| IRC §269A | 2:34 |
| IRC §274(j) | 4:42 |
| IRC §318 | 1:19, 7:5, 14:1 |
| IRC §318(a) | 14:2 |
| IRC §318(a)(1)(A)(i) | 14:7 |
| IRC §318(a)(1)(A)(ii) | 14:7 |
| IRC §318(a)(1)(B) | 14:7 |
| IRC §318(a)(2)(A) | 14:9, 14:10 |
| IRC §318(a)(2)(B) | 14:13 |
| IRC §318(a)(2)(C) | 14:12 |
| IRC §318(a)(3) | 14:14 |
| IRC §318(a)(4) | 14:5 |
| IRC §318(a)(5) | 14:4 |
| IRC §318(a)(5)(C) | 14:14 |
| IRC §318(a)(5)(E) | 14:11 |
| IRC §318(b) | 14:2 |
| IRC §338(a) | 6:17 |
| IRC §368(a)(1)(F) | 6:17 |
| IRC §401 | 10:1 |
| IRC §401(a) | passim |
| IRC §401(a)(2) | 4:47, 4:49 |
| IRC §401(a)(3) | 4:31, 11:11, 13:21 |
| IRC §401(a)(4) | 1:4, 2:38, 4:31, 4:34, 10:4, 10:11, 11:9, 13:21 |
| IRC §401(a)(5) | 13:21 |
| IRC §401(a)(6) | 11:11 |
| IRC §401(a)(7) | 4:31, 13:21 |
| IRC §401(a)(9) | 13:21, 14:16 |
| IRC §401(a)(9)(C)(i)(II) | 14:7 |
| IRC §401(a)(9)(C)(ii)(I) | 14:16 |
| IRC §401(a)(10) | 13:21 |
| IRC §401(a)(13) | 13:21 |
| IRC §401(a)(14)(C) | 10:7 |
| IRC §401(a)(16) | 4:31, 13:21 |
| IRC §401(a)(17) | 4:31, 10:12, 13:21, 18:11 |
| IRC §401(a)(22) | 10:27 |
| IRC §401(a)(26) | passim |
| IRC §401(a)(26)(F) | 11:1 |
| IRC §401(a)(26)(G) | 10:20 |
| IRC §401(b) | 4:69 |
| IRC §401(c) | 1:17, 1:18 |
| IRC §401(c)(1)(A) | 1:12 |
| IRC §401(c)(1)(B) | 1:9 |
| IRC §401(c)(1)(B)(i) | 1:9 |
| IRC §401(c)(1)(B)(ii) | 1:9 |
| IRC §401(c)(2)(A) | 1:9, 1:16 |
| IRC §401(c)(2)(A)(i) | 1:10, 12:2 |
| IRC §401(c)(2)(A)(ii) | 1:16 |
| IRC §401(c)(2)(A)(iv) | 1:10 |
| IRC §401(c)(2)(A)(v) | 1:10 |
| IRC §401(c)(2)(A)(vi) | 1:10 |
| IRC §401(c)(2)(C) | 1:10, 1:11 |
| IRC §401(c)(4) | 1:13 |
| IRC §401(c)(6) | 1:18 |
| IRC §401(d) | 1:19, 13:21 |
| IRC §401(k) | 1:4, 4:31 |
| IRC §401(k)(11) | 10:29 |
| IRC §401(k)(11)(C) | 10:29, 11:7 |
| IRC §401(k)(11)(D) | 10:29, 11:7 |
| IRC §401(k)(2)(B)(i)(I) | 10:8, 11:5 |
| IRC §401(k)(3) | 4:31 |
| IRC §401 | 13:21 |
| IRC §401(m) | 1:4, 4:31 |
| IRC §401(m)(2) | 4:31 |
| IRC §402 | 10:24 |
| IRC §402(d)(4)(C)(i) | 10:24 |
| IRC §402(d)(4)(E) | 7:17 |
| IRC §402(e)(3) | 4:16, 4:41 |
| IRC §402(g)(6) | 7:17 |
| IRC §402(h)(1)(B) | 4:41 |
| IRC §403(a) | 4:48 |
| IRC §403(a)(3)(B) | 10:37 |
| IRC §403(b) | 4:41, 10:34, 12:10 |
| IRC §404 | passim |
| IRC §404(a) | 10:1, 10:18, 12:7 |
| IRC §404(a)(12) | 1:14 |
| IRC §404(a)(7) | 10:17 |
| IRC §404(a)(8) | 1:12 |
| IRC §404(a)(8)(D) | 1:15 |
| IRC §404(d) | 1:4, 2:38, 2:41 |
| IRC §404(e) | 1:15 |
| IRC §404(g) | 10:18 |
| IRC §404(g)(2) | 10:18 |
| IRC §406(a)(3) | 8:4 |
| IRC §408(g) | 7:17 |
| IRC §408(k) | 4:31, 10:1, 10:28, 13:21 |
| IRC §408(k)(2) | 1:3, 10:28, 11:8 |
| IRC §408(k)(3) | 10:28 |
| IRC §408(k)(3)(C) | 10:28 |
| IRC §408(k)(6)(A)(ii) | 10:28 |
| IRC §408(k)(6)(A)(iii) | 10:28 |
| IRC §408(k)(6)(B) | 1:3, 10:28, 11:8 |
| IRC §408(k)(7)(A) | 1:12 |
| IRC §408(p) | 4:31, 10:1, 10:29, 13:21 |
| IRC §408(p)(10) | 11:7 |
| IRC §408(p)(2)(C)(i)(I) | 1:3, 4:31, 10:29 - 31, 11:7 |
| IRC §408(p)(2)(D) | 10:29, 11:7 |
| IRC §408(p)(4) | 1:3, 10:29, 11:7 |
| IRC §408(p)(6)(B) | 1:12 |
| IRC §409(a) | 10:35 |
| IRC §409(e) | 10:27 |
| IRC §409(l)(1) | 10:35 |
| IRC §409(l)(4) | 10:35 |
| IRC §409(n) | 17:8 |
| IRC §409(n)(1) | 14:16 |
| IRC §409(n)(1)(B) | 10:35, 14:16 |
| IRC §409(n)(3)(A)(ii) | 17:8 |
| IRC §410 | 10:1, 13:21 |
| IRC §410(a) | 2:46, 18:5, 18-16 |
| IRC §410(a)(1)(A) | 10:10 |
| IRC §410(b) | passim |
| IRC §410(b)(1)(A) | 4:37, 10:3 |
| IRC §410(b)(3)(C) | 9:10 |
| IRC §410(b)(5) | 10:20 |
| IRC §410(b)(6)(C) | 10:26, 11:1, 11:2, 11:7 |
| IRC §411 | 2:38, 4:31, 10:1, 13:21, 18:5, 18:16 |
| IRC §412 | 1:3, 1:15, 2:38, 10:19, 13:25 |
| IRC §412(c)(11) | 10:19, 13:25 |
| IRC §412(d)(5) | 10:19 |
| IRC §412(n)(1) | 10:19 |
| IRC §413(b) | 18:1 |
| IRC §413(c) | 4:48, 12:7, 13:21, 18:1 |
| IRC §413(c)(1) | 18:5 |
| IRC §413(c)(2) | 4:49, 11:6, 13:22, 18:1, 18:04 |
| IRC §413(c)(3) | 18:5 |
| IRC §413(c)(4) | 13:24, 13:25, 18:1 |
| IRC §413(c)(4)(B) | 13:24 |
| IRC §413(c)(5) | 13:25, 18:1 |
| IRC §413(c)(6) | 18:1, 18:10 |
| IRC §413(c)(6)(A) | 13:24 |
| IRC §413(c)(6)(B) | 13:24 |
| IRC §414(b) | passim |
| IRC §414(c) | 6:0, 6:4, 12:2, 12:7, 13:18 |
| IRC §414(e)(3) | 1:16 |
| IRC §414(l) | 4:63 |
| IRC §414(m) | passim |
| IRC §414(m)(1) | 13:21 |
| IRC §414(m)(2)(A) | 13:6 |
| IRC §414(m)(2)(B) | 13:8 |
| IRC §414(m)(3) | 13:5 |
| IRC §414(m)(4) | 13:21 |
| IRC §414(m)(5) | 13:13, 13:14, 13:16, 13:20 |
| IRC §414(m)(6)(A) | 13:13 |
| IRC §414(m)(6)(B) | 14:2 |
| IRC §414(n) | 4:1, 4:6, 4:18, 4:20, 4:29, 4:37, 4:38, 15:1 |
| IRC §414(n)(1)(A) | 4:31 |
| IRC §414(n)(1)(B) | 4:32 |
| IRC §414(n)(2) | 4:5, 4:8, 4:12 |
| IRC §414(n)(2)(A) | 4:3, 4:8, 4:10 |
| IRC §414(n)(2)(B) | 4:8 – 4:9, 4:25, 18:6 |
| IRC §414(n)(2)(C) | 4:8, 4:10, 4:24, 4:30 |
| IRC §414(n)(3) | 4:31 |
| IRC §414(n)(3)(C) | 4:42 |
| IRC §414(n)(4) | 4:36, 4:43 |
| IRC §414(n)(5)(A) | 4:39 |
| IRC §414(n)(5)(B) | 4:41 |
| IRC §414(n)(5)(C)(ii) | 4:40 |
| IRC §414(n)(5)(C)(iii) | 4:41 |
| IRC §414(n)(6) | 4:27 |
| IRC §414(n)(6)(B) | 10:6 |
| IRC §414(o) | 4:27, 5:4, 6:17, 11:2, 12:9, 13:13 - 16, 15:1 |
| IRC §414(q) | 4:35, 4:40, 13:8 |
| IRC §414(q)(1)(B)(ii) | 4:35 |
| IRC §414(q)(10) | 4:35 |
| IRC §414(q)(2) | 10:15, 14:6, 14:15 |
| IRC §414(q)(3) | 4:35 |
| IRC §414(q)(7) | 10:21 |
| IRC §414(r) | 10:20, 11:3 |
| IRC §414(r)(8) | 10:20, 13:23 |
| IRC §414(s) | 10:11 |
| IRC §414(t) | 10:34 |
| IRC §414(v) | 10:26 |
| IRC §414(v)(2)(D) | 10:26 |
| IRC §414(v)(4) | 1:5, 10:26 |
| IRC §415 | 1:5, 1:14, 4:31- 34, 5:5, 6:17, 10:1, 13:21 |
| IRC §415(c)(3) | 10:11 |
| IRC §415(c)(3)(B) | 1:14 |
| IRC §415(c)(3)(D) | 1:14 |
| IRC §415(e) | 11:4 |
| IRC §415(f)(1) | 18:9 |
| IRC §415(h) | 10:14, 10:30, 10:34, 10:35, 10:36, 12:10 |
| IRC §416 | 2:38, 4:31, 4:33, 10:1, 13:21 |
| IRC §416(c) | 1:3 |
| IRC §416(e)(1)(B)(i) | 15:3 |
| IRC §416(g)(4)(C)(ii) | 4:70 |
| IRC §416(i) | 10:34 |
| IRC §416(i)(1)(A) | 10:15 |
| IRC §416(i)(1)(A)(iv) | 10:15 |
| IRC §416(i)(1)(B)(i)(I) | 14:2 |
| IRC §416(i)(1)(B)(iii)(I) | 14:15 |
| IRC §416.(i)(1)(A)(i) | 10:15 |
| IRC §419 | 4:76 |
| IRC §419A | 4:76, 10:34 |
| IRC §419A(h)(2) | 10:34 |
| IRC §422 | 4:42 |
| IRC §448(c)(2) | 10:36 |
| IRC §448(d)(2)(A) | 13:5 |
| IRC §501(c)(9) | 10:34 |
| IRC §505 | 4:42, 10:34 |
| IRC §511 | 9:5 |
| IRC §512 | 12:9 |
| IRC §535 | 10:36 |
| IRC §651 | 1:6 |
| IRC §§ 671 - 677 | 1:7, 7:12 |
| IRC §678 | 7:12 |
| IRC §707(b) | 17:1, 17:6, 17:9 |
| IRC §707(b)(3) | 17:9 |
| IRC §707(b)(1) | 17:9 |
| IRC §881 | 9:5 |
| IRC §911 | 1:14 |
| IRC §989 | 12:2 |
| IRC §1361(b) | 1:6 |
| IRC §1402(a)(1) | 1:11 |
| IRC §1402(a)(13) | 1:6 |
| IRC §1402(a)(2) | 1:11 |
| IRC §1402(a)(3) | 1:11 |
| IRC §1402(c) | 12:2 |
| IRC §1402(c)(2) | 1:11 |
| IRC §1402(c)(2)(F) | 1:18 |
| IRC §1402(c)(4) | 1:16 |
| IRC §1402(c)(5) | 1:16 |
| IRC §1402(c)(6) | 1:16 |
| IRC §1402(c). | 1:11 |
| IRC §1504 | 10:37 |
| IRC §1561(a)(1) | 6:1, 9:1, 10:36 |
| IRC §1561(b) | 9:1, 10:36 |
| IRC §1563 | 6:1, 6:2, 6:14, 7:5 |
| IRC §1563(a)(1) | 6:3, 10:14 |
| IRC §1563(a)(2) | 6:4 |
| IRC §1563(a)(2)(A) | 6:5 |
| IRC §1563(a)(2)(B) | 6:6 |
| IRC §1563(a)(3) | 6:11 |
| IRC §1563(a)(4) | 6:12 |
| IRC §1563(b) | 9:2 |
| IRC §1563(b)(2) | 9:5 |
| IRC §1563(b)(3) | 9:7 |
| IRC §1563(b)(4) | 9:8 |
| IRC §1563(c)(1) | 8:1 |
| IRC §1563(c)(1)(A) | 8:2 |
| IRC §1563(c)(2)(A) | 8:4, 8:5, 8:10, 8:11 |
| IRC §1563(c)(2)(B) | 8:7, 9:6 |
| IRC §1563(c)(2)(B)(ii) | 8:7 |
| IRC §1563(c)(2)(B)(iii) | 8:7 |
| IRC §1563(d)(1) | 7:2 |
| IRC §1563(d)(2) | 7:2 |
| IRC §1563(e)(1) | 7:4, 7:6, 7:7 |
| IRC §1563(e)(2) | 7:10 |
| IRC §1563(e)(3)(A) | 7:12 |
| IRC §1563(e)(3)(B) | 7:12 |
| IRC §1563(e)(3)(C) | 7:13 |
| IRC §1563(e)(4) | 7:14 |
| IRC §1563(e)(5) | 7:15 - 7:17, 7:20 |
| IRC §1563(e)(6) | 7:18 |
| IRC §1563(f)(1) | 8:12 |
| IRC §1563(f)(2)(A) | 7:3 |
| IRC §1563(f)(2)(B) | 7:3, 7:18 |
| IRC §1563(f)(3)(A) | 7:3, 7:18 |
| IRC §1563(f)(3)(B) | 7:1, 7:23 |
| IRC §1563(f)(4)(A) | 9:6 |
| IRC §1563(f)(4)(B) | 9:6 |
| IRC §1563(f)(4)(C) | 8:5, 8:7, 8:8 |
| IRC §1563(f)(4)(C)(i) | 9:6 |
| IRC §1563(f)(4)(C)(ii) | 9:6 |
| IRC §1563(f)(4)(D) | 9:6 |
| IRC §1563(f)(4)(F) | 9:6 |
| IRC §3121(a)(10) | 3:11 |
| IRC §3121(a)(5)(D) | 4:41 |
| IRC §3121(b)(20) | 1:18 |
| IRC §3121(d)(1) | 3:1 |
| IRC §3121(d)(3) | 3:2, 3:6 |
| IRC §3121(d)(3)(A) | 3:7 |
| IRC §3306(c)(18) | 1:18 |
| IRC §3306(i) | 3:1 |
| IRC §3401(a)(12) | 4:16 |
| IRC §3401(a)(17) | 1:18 |
| IRC §3401(c) | 3:1 |
| IRC §3401(d) | 4:20 |
| IRC §3401(d)(1) | 4:15 |
| IRC §3508 | 3:14 |
| IRC §4971 | 10:19 |
| IRC §4972(c)(4) | 1:15 |
| IRC §4972(c)(6)(B) | 12:2 |
| IRC §4975 | 10:25, 14:16 |
| IRC §4975(d)(1) | 1:19 |
| IRC §4975(d)(9),(12) | 1:19 |
| IRC §4975(e)(2)(G), (H), (I) | 10:25 |
| IRC §4975(e)(4) | 17:8 |
| IRC §4975(e)(5) | 17:8 |
| IRC §4975(e)(6) | 17:8 |
| IRC §4975(e)(7) | 10:35 |
| IRC §4975(e)(8) | 10:35 |
| IRC §4975(f)(6) | 1:19 |
| IRC §4975(f)(6)(A) | 1:19 |
| IRC §4975(f)(6)(B)(iii) | 1:19 |
| IRC §4975(f)(6)(C) | 14:16 |
| IRC §4977 | 10:34 |
| IRC §4977(e) | 10:34 |
| IRC §4980(d)(5)(E) | 10:23 |
| IRC §4980B | 4:42, 10:34 |
| IRC §4980B(f)(7) | 1:17 |
| IRC §4980D(2) | 10:34 |
| IRC §4980E(e) | 10:34 |
| IRC §5000 | 4:42, 10:34 |
| IRC §5000(b)(2) | 10:34 |
| IRC §7701(a)(2) | 12:5 |
| IRC §7701(a)(20) | 2:41, 3:12, 3:13 |
| IRC §7701(a)(6) | 12:4 |
| IRC §7871 | 12:9 |