Rev Stat Of 1874

Sections of the Revised Statues of the United States of 1874 as Applicable in the Internal Revenue Codes of 1939 and 1986 The sections of the Revised Statues of the United States of 1874, hereafter called the Revised Statues (R.S.) of 1874 are those from which sections if the Internal Revenue Code (IRC) of 1939 were partially or wholly derived from. As such they have historical, and legal impact not only in regards to the IRC of 1939 but also the IRC of 1986 sections that are based on the impacted sections of the 1939 code.

NOTE The Table of contents is arranged in section order of the IRC of 1986 crossreferenced to the sections of the IRC of 1939 they were derived from and the sections of the R.S. which were incorporated in the applicable sections of the IRC of 1939.

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iii

Table of Contents IRC 0f 1954/86 4881

IRC of 1939 1900(a)

Rev. Statue Sec. 3408

4882

1905

3407

72

4883

1901(a), (b) 1906

3411 3417

73 74

4884

1902(a)(4)

3416

74

4885

1903

3415

74

4901

3271(a)

3232

22

4902

3277

3234

22

4903

3278

3235

22

4904

3279

3236

23

4905

3280(a)

3241

24

4906

3276

3243

24

5001(b)

2800(c)

3248

26

5002(a) 5002(b)(1) 5002(c) 5002(d)

2809(a) 2809(b)(1) 2809(c) 2809(d)

3247 3248 3249 3250

26 26 27 27

5004(a)(1) 5004(a)(2)

2800(e)(1) 2800(e)(2)

3251 3262(e)

27 32

5005(b)

2800(d)

3251

27

5006(a) 5006(b) 5006(c)

2879(b) 2880(a) 2800(b)(2)

3293 3293 3253

40 40 28

5007(e)(1)

2846(a)

3309

46

5009(a)

2802(a)(1) 2802(a)(2) 2878(b)

3312 3313 3287

48 48 39

2802(a)(1) 2802(a)(2) 2802(b) 2866

3312 3313 3315 3324

48 48 48 51

5009(c) 5010(a) 5010(b) 5010(c)

iv

Vol./Page 73

Table of Contents (Continued) IRC 0f 1954/86 5011(a)(1)(B), (2)

IRC of 1939 2901(b)

Rev. Statue Sec. 3221 3223

Vol./Page 21 21

5012(a)

2887

3329

53 and 54

5025(c) 5025(g) 5025(h)

3254(g) 3250(h) 3250(i)

3244 Third 3246(b) 3246(c)

25 26 26

5027(a)

2802(c)

3445

77

5043(b)

3030(b)(1)

3315

48

5051(a)

3150(a)

3339

58

5052(a)

3254(d)

3244 First

24

5053(b)

3153(c)

3347

59

5054

3150(b)(1)

3339

58

5055

3150(b)(2) 3157(a)

3351 3354

60 60

5064

3174

3448

78

5081

3250(f)(1)

3244 Third

25

5082

3254(g)

3244 Third

25

5091

3250(c)(1)

3244 First

24

5092

3254(d)

3244 First

24

5101

3250(j)(1)

3244 Second

24

5102

3254(h)

3244 Second

24

5104

3271(c)(1)

3238

23

5105(a)

2818(a)

3265

33

5106

3250(j)(3)

3244 Second

24

5111 5111(a)(1) 5111(a)(2) 5111(b)(1) 5111(b)(2)

3254(c)(2) 3250(a)(1) 3250(a)(3) 3250(d)(1) 3250(d)(2)

3244 Fourth (a), (c) 3244 Fourth (b) 3244 Fourth (b) 3244 Fifth (b) 3244 Fifth (b)

25 25 25 25 25

v

Table of Contents (Continued) IRC 0f 1954/86 5112(a) 5112(b)

IRC of 1939 3254(b) 3254(e)

Rev. Statue Sec. 3244 Fourth (b) 3244 Fifth (b)

5113(a) 5113(c) 5113(d)(1) 5113(d)(2)

3250(a)(4) 3250(g) 3251(a) 3251(b)

3244 Fourth (b) 3246(a) 3244 Fifth (d) 3244 Fifth (d)

25 26 25 25

5114(a)

2857(a)

3318

49

5115(a)

2863(a)

3323

50

5116(a)

2831

3279

37

5121(a)(1) 5121(a)(2) 5121(b)(1) 5121(b)(1) 5121(b)(2) 5121(c)

3250(b)(1) 3250(b)(4) 3250(a)(1) 3250(e)(1) 3250(e)(2) 3250(e)(3)

3244 Fourth (b) 3244 Fourth (b) 3244 Fourth (b) 3244 Fifth (a) 3244 Fifth (b) 3244 Fifth (g)

25 25 25 25 25 25

5122(a) 5122(b) 5122(c)

3254(c)(1) 3254(f) 3250(b)(2)

3244 Fourth (a), (c) 3244 Fifth (a) 3244 Fourth (b)

25 25 25

5123(a) 5123(b)(1) 5123(b)(2) 5123(b)(2) 5123(c)

3250(e)(4) 3255(a) 3255(c) 3255(c) 3251(c)

3244 Fifth (c) 3244 Fourth (a) 3244 Fourth (d) 3244 Fifth (f) 3244 Fifth (d)

25 25 25 25 25

5126(a)

2834

3282

38

5141

3270(a)

3233

22

5142(a) 5142(b) 5142(c)

3271(a) 3271(b) 3271(c)(1)

3232 3237(a) 3238

22 23 23

5143(a)

3272(a)

3237(b)

23

5144 5144(a) 5144(b) 5144(c)

3280(a) 3277 3279 3278

3241 3234 3236 3235

24 22 23 22

5145

3273(a)

3238

23

5146

3273(b)

3239

23

vi

Vol./Page 25 25

Table of Contents (Continued) IRC 0f 1954/86 5147

IRC of 1939 3275(a)

Rev. Statue Sec. 3240

5148

3276

3243

24

5149

3282

Title XXXV

2

5171

2819

3266

34

5172

2832

3280

37

5173(a) 5173(b) 5173(c)

2822(a) 2820(a) 2823(a)

3269 3267 3270

35 34 35

5174(a)

2810(a)

3258

29

5175(a)

2812(a)

3259

30

5176(a), (c) 5176(d)

2814(a)(1) 2814(a)(2)

3260 3260

31 31

5177(a) 5177(b)(1) 5177(b)(2) 5177(b)(3) 5177(b)(4) 5177(c)

2815(a) 2815(b)(1)(A) 2815(b)(1)(B) 2815(b)(1)(C) 2815(b)(1)(D) 2814(a)(1)

3261 3262 3262 3262 3262 3260

31 32 32 32 32 31

5178

2816(a)

3263

33

5179(a) 5179(b)

2817(a) 2817(b)

3264 3264

33 33

5180(a)

2831

3279

37

5191(a)

2849 2850(a)

3310

47

5192(b) 5192(c) 5192(d)

2820(a) 2838 2877(a)

3267 3284 3302

34 39 43

5193(a) 5193(b) 5193(d) 5193(c)

2820(a) 2878(a) 2878(b) 2878(d) 2878(c)

3267 3287 3287 3287 3287

34 39 39 39 39

5195(a) 5195(b)

2836 2870

3283 3327

38 52

vii

Vol./Page 23

Table of Contents (Continued) IRC 0f 1954/86 5196(a) 5196(b) 5196(c)

IRC of 1939 2826(a) 2827(a) 2828(a)

5196(d) 5196(e)

2830(a) 2839(a)

5197(a)(1)(A) 5197(a)(1)(B) 5197(b)

2841(a)(1) 2841(b) 2844(a)

3303 3304 3307

44 44 45

5211

2804(a)

3298

42

5212(a)

2808(a)

3249

27

5215

2825

3255

28

5232(a) 5232(a), (c)

2879(c) 2879(d)

3293 3293

40 40

5241 5241(c)

4013(a) 2915(a)

3154 3301

5 43

5242(a)

2879(a)

3293

40

5244

2882(a)

3294

40

5247(a)

2885(a)

3330

55

5250(a)

2884(a)

3295

41

5252

2874(a)

3272

35

5271

2812(a)

3259

30

5274(a)

2831

3279

37

5282(b) 5282(c)

2861(a) 2862(a)

3320 3322

50 50

5283

2828(a) 2830(a)

3152 3277 3278

4 36 37

5285(a) 5285(b)

2855(a) 2857(a)

3317 3318

49 49

5387(c)

3254(g)

3244 Third

25

5401(a) 5401(b)

3155(a) 3155(b)

3335 3336

57 57

Rev. Statue Sec. 3275 3276 3152 3277 3278 3286 3286

viii

Vol./Page 36 36 4 36 37 39 39

Table of Contents (Continued) IRC 0f 1954/86 5402(a)

IRC of 1939 3254(d) 3158

Rev. Statue Sec. 3244 First 3340

5411

3158

3340

58

5412

3155(f)

3349

59

5413

3155(f)

3349

59

5415(a)

3155(c)

3337

57

5521(d)(1)

3177(d)(2)

3434

75

5601(a)

2810(a)

3258

29

5602

2818(b)

3265

33

5603

2812(a)

3259

30

5604

2814(a)(1)

3260

31

5605

2815(a)

3261

31

5606(a)

2833(a)

3281

38

5607

2819

3266

34

5608(a), (b)

2834

3282

38

5610

2843

3306

45

5611

2842

3306

45

5612

2838

3284

39

5613

2836

3283

38

5614

2870

3327

52

5615

2828(a)

3152 3277

4 36

5616

2827(a)

3276

36

5617

2826(a)

3275

36

5618

2822(a)

3269

35

5619

2839(a)

3152

4

5620

2841(c)(1)

3305

45

ix

Vol./Page 24 58

Table of Contents (Continued) IRC 0f 1954/86 5621

IRC of 1939 2857(a)

Rev. Statue Sec. 3318

5622

2807

3450

78

5623

2853(a)

3332

56

5624

2852

3331

56

5625

2806(c)

3288

39

5626

2806(f)

3230 3257

22 28

5629

2856

3317

49

5630

2865(a)

3323

50

5632

2913 2912

3296 3299

41 42

5633

2914(a)

3300

42

5634

2806(a)(1), (2)

3252

27

5635

2867

3325

51

5636

2866

3324

51

5637

2868

3326

51

5639

2806(d)

3289

40

5645

2806(b)(1)

3316

48

5646

2806(e)

3256

28

5648

2885(d)

3330

55

5649

2854

3333

56

5650

2850(a)

3310

47

5671

3159(a)-(c)

3340

58

5672

3159(a)-(c)

3340

58

5673

3159(a)-(c)

3340

58

5674

3159(a)-(c)

3340

58

5675

3155(f)

3349

59

x

Vol./Page 49

Table of Contents (Continued) IRC 0f 1954/86 5676(1) 5676(2) 5676(3) 5676(4) 5676(5)

IRC of 1939 3159(e) 3159(f) 3159(g) 3159(h) 3159(i)

Rev. Statue Sec. 3343 3344 3346 3352 3353

5681(a)

2831

3279

37

5682

2821 2851(a)

3268 3311

35 47

5683

3173(a)

3449

78

5687

2806(g)

3456

80

5688(b)

2805(b)

3334

56

5691

3253

3281

38

5693

3274

3239

23

5701(a)

2000(a) 2000(b) 2000(a) 2000(c)(2)

3368 3368 3377 3387 3402

64 64 67 68 72

5702(b) 5702(c) 5702(d) 5702(e) 5702((l)

2010(a)(2) 2110(a) 2110(b) 2030 2050(a) 2050(b)

3387 3394 3394 3244 3244 Sixth 3360

5703(d)

2002(b)(1)

3371 3387

66 68

5704(a)

2111(f)

5704(b)

5704(d)

2135(a)(1) 3331 2040 2101 2135(a)(2) 2040 2130(d)

3387 3392 3387 3464 3244 Sixth 3362 3362 3387 3377

68 69 68 83 26 63 63 68 67

5705(a)

3313

3228(a)

21

5706

2136(a)

3386 3387

68 68

5701(c)

5704(c)

xi

Vol./Page 58 59 59 60 60

68 70 70 24 thru 26 26 62

Table of Contents (Continued) IRC 0f 1954/86 5711(a), (b)

IRC of 1939 2013 2053 2033

Rev. Statue Sec. 3355 3360 3387

5712

2012 2052 2032

3355 3360 3387

61 62 68

5713(a), (b)

2014 2054

3355 3360

61 62

5721

2017 2036

3358 3387 3390

62 68 69

5722

2019 2038

3358 3387 3390

62 68 69

5723(a)

2100(a) 2100(e) 2111(b) 2100(e) 2102 2103(a)(1) 2130(a) 2111(b) 2111(d)(1) 2111(e)(1) 2111(a)(1) 2111(d)(1) 2111(d)(1) 2111(e)(1) 2130(b) 2100(d) 2111(c) 2100(c)(1) 2111(a)(3) 2111(e)(2) 2111(f) 2111(f) 2111(a)(3) 2111(e)(2)

3362 3362 3362 3364 3368 3369 3377 3387 3387 3387 3392 3393 3397 3397 3402 3394 3394 3362 3387 3387 3387 3392 3397 3397

63 63 63 63 64 65 67 68 68 68 69 70 70 70 72 70 70 63 68 68 68 69 70 70

5731

2059 2060

3360 3360

62 62

5732

2058

3359 3387 3391

62 68 69

5723(b), (c) 5723(d)

xii

Vol./Page 61 62 68

Table of Contents (Continued) IRC 0f 1954/86 5741 5741 5741 5741

IRC of 1939 2018 2056 2037 2037

Rev. Statue Sec. 3358 3360 3387 3390

5751(a)

2104(a) 2170(a)(2)

3363 3387 3392

63 68 69

5752

2103(e) 2112(e)

3376 3406

67 72

5761(a)

2180(l)(1) 2161(m)(1) 2180(l)(1)

3387 3456 3456

68 80 80

5762(a)(1)

2161(a) 2161(c) 2162(a)(2) 2180(a) 2161(e) 2161(f) 2161(g) 2162(a)(3) 2162(a)(4) 2162(a)(5) 2180(d) 2180(e) 2180(f) 2180(d) 2180(e) 2180(f) 2160(a) 2171(b)(1)

3355 3355 3360 3387 3358 3358 3358 3360 3360 3360 3387 3387 3387 3390 3390 3390 3374 3387 3397 3360 3387 3387 3397 3377 3402 3363 3366 3374 3376 3387 3387 3387 3387 3387

61 61 62 68 62 62 62 62 62 62 68 68 68 69 69 69 66 68 70 62 68 68 70 67 72 63 64 66 67 68 68 68 68 68

5762(a)(2)

5762(a)(4) 5762(a)(4), (5)

2162(b)(1) 2155(a) 2171(b)(2)

5762(a)(4), (6)

2130(a) 2130(b) 2160(c) 2160(d) 2160(b) 2151 2151 2170(a)( 2) 2170(b) 2173(a) 2174

5762(a)(5)

xiii

Vol./Page 62 62 68 69

Table of Contents (Continued) IRC 0f 1954/86 5762(a)(5)

5762(a)(6)

5762(a)(8) ) 5762(a)(9)

5762(a)(9), (10) 5762(a)(10) 5763(a)

5763(b)

5763(c)

IRC of 1939 2170(a)( 2) 2170(b) 2173(a) 2174 2160(e) 2160(g)(3) 2170(a)(4) 2172(b) 2172(d) 2170(a)(4) 2172(b) 2172(d) 2160(g)(1) 2172(a) 2176(a)(3) 2160(g)(2) 2172(c) 2172(e) 2172(f) 2172(c) 2172(e) 2172(f) 2160(i) 2176(a)(2)

Rev. Statue Sec. 3392 3397 3397 3403 3375 3376 3387 3387 3387 3392 3397 3397 3376 3387 3397 3406 3376 3387 3387 3387 3397 3397 3397 3376 3406

2160(h) 2155(b) 2171(a) 2175 2170(b) 2171(a) 2175 2161(l)(1) 2161(h) 2161(i)(1) 2161(j)(1) 2180(g)(1) 2180(h), (i)(1) 2180(k)(1) 2180(l)(2) 2180(k)(1) 2180(g)(1) 2180(h), (i)(1) 2180(l)(2) 2161(b) 2180(b) 2180(b)

3373 3387 3387 3387 3397 3397 3398 3370 3372 3372 3372 3387 3387 3387 3387 3399 3400 3400 3456 3372 3387 3400

xiv

Vol./Page 69 70 70 72 67 67 68 68 68 69 70 70 67 68 70 72 67 68 68 68 70 70 70 67 72 66 68 68 68 70 70 71 65 66 66 66 68 68 68 68 71 71 71 80 66 68 71

Table of Contents (Continued) IRC 0f 1954/86 6011(a)

IRC of 1939 3611(a)(1) 3310(a) 3310(b) 3272(a) 1902(a)(1)

Rev. Statue Sec. 3173 3185 3185 3237(b) 3414

6020(a) 6020(b)

3611(a)(2) 3612(a) 3612(b) 3612(c)

3173 3176 3176 3176

9 10 10 10

6021

3613

3180

11

6065(a)

3611(c) 3272(a) 1902(a)(1)

3173 3237(b) 3414

9 23 74

6071

3791(a)(1) 3611(b) 3611(c) 3310(a) 3272(a) 1902(a)(1) 3791(a)(2)

321 3173 3173 3185 3237(b) 3414 3447

2 9 9 13 23 74 78

6081(a)

3791(a)(1) 3791(a)(2) 3611(a)(1) 3634 3272(a)

321 321 3173 3176 3237(b)

2 2 9 10 23

6091(a), (b)(1), (2)

6091(b) 6091(b)(1), (2)

3791(a)(1) 3791(a)(2) 3611(a)(1) 3611(c) 3272(a) 1902(a)(2)

321 321 3173 3173 3237(b) 3414

2 2 9 9 23 74

6101

3630

3181

11

6103

55(f)(1)

3167

6

6107

3275(a)

3240

23

6151(a)

3271(b) 3272(a) 1902(a)(3)

3237(a) 3237(b) 3409

23 23 73

6155(a)

3310(d) 3311

3185 3437

xv

Vol./Page 9 13 13 23 74

13 75 thru 77

Table of Contents (Continued) IRC 0f 1954/86 6201(a) 6201(a)(1) 6201(a)(2)(A)

IRC of 1939 3640 3612(f) 3311

Rev. Statue Sec. 3182 3176 3437

6202

3644

3447

78

6203

3641

3182

12

6204

3642

3182

12

6301

3651(a)(1)

3183

12

6302(a) 6302(b)

3652 3282

3224 Title XXXV

21 2

6303(a)

3655(a)

3184

12

6314(a)

3659(a)

3183

12

6321

3670

3186 (a)

13

6322

3671

3186 (a)

13

6323(a) 6323(d)

3672(a) 3672(b)

3186 (b) 3186 (b)

13 13

6325(a)(1) 6325(a)(2) 6325(b)(1) 6325(b)(2) 6325(c)

3673(a) 3673(b) 3674(a) 3674(b) 3675

3186 (c) 3186 (c) 3186 (c) 3186 (c) 3186 (d)

13 13 13 13 13

6331(a) 6331(a), (b) 6331(c)

3310 3690 3692 3700 3715

3185 3187 3188 3196 3205

13 13 14 16 18

6333

3711

3189

14

6334 6334(c)

3691 3692

3187 3188

13 14

6335(a)

3693(a) 3701(a) 3693(b) 3701(b) 3693(c) 3712 3701(c) 3701(e) 3695(a)

3190 3197 3190 3197 3190 3195 3197 3197 3192

14 16 14 16 14 15 16 16 15

6335(b) 6335(c) 6335(e)(1) 6335(e)(1), (2)(A)

xvi

Vol./Page 12 10 75 thru 77

Table of Contents (Continued) IRC 0f 1954/86 6335(e)(1), (2)(A), (B) 6335(e)(2) 6335(e)(2)(D), (F)(3) 6335(e)(2)(E) 6335(e)(2)(F)

IRC of 1939 3701(d) 3695(b) 3701(f) 3693 3693(d)

Rev. Statue Sec. 3197 3192 3197 3190 3190

6337(a)

3696 3702(a) 3702(b)(1) 3702(b)(2) 3702(c)

3193 3201 3202 3202 3204

15 17 17 17 17

6338(a) 6338(b) 6338(c)

3703(b) 3704(b) 3703(a) 3704(a)

3198 3198 3197 3197

16 16 16 16

6339(a)(1) 6339(a)(2) 6339(a)(3) 6339(a)(4) 6339(b)(1) 6339(b)(2)

3697(a) 3697(b) 3697(c) 3697(d) 3704(c)(1) 3704(c)(2)

3194 3194 3194 3194 3199 3199

15 15 15 15 17 17

6340(a) 6340(b)

3706(a) 3706(b) 3706(f)

3203 3203 3203

17 17 17

6341

3716

3206

18

6342(a) 6342(b)

3694 3712

3191 3195

14 15

6402(a)

3770(a)(1)

3220

20

6404(a)

3770(a)(1)

3220

20

6511(a), (b)(1), (2)

3313

3228(a)

21

6532(a)(1) 6532(a)(4)

3772(a)(2) 3772(a)(3)

3226 3226

21 21

6601(a), (f)(1)

6601(f)(1)

3655(b) 3310(c) 3310(a) 3310(b) 3310(d)

3184 3185 3185 3185 3185

12 13 13 13 13

6610(c)(4)

3311

3437

75 thru 77

6651(a)

3612(d)(1)

3176

10

6337(b)(1) 6337(b)(2) 6337(c)

6601(c)(4)

xvii

Vol./Page 16 15 16 14 14

Table of Contents (Continued) IRC 0f 1954/86 6653(b)

IRC of 1939 3612(d)(2)

Rev. Statue Sec. 3176

Vol./Page 10

6659

3655(a) 3655(b) 3310(a) 3310(b) 3310(c) 3310(d) 3310(e) 3311

3184 3184 3185 3185 3185 3185 3185 3437

12 12 13 13 13 13 13 75 thru 77

6801(a) 6801(a) 6801(a)

3901(a) 3273(a) 3300(a)

321 3238 3446

2 23 77

6806(a)

3273(b)

3239

23

6807

3725

3458

81

7011(a) 7011(b)

3270(a) 3280(a)

3233 3241

22 24

7101

3724-3724(c) 3943 4010(a) 4010(a) 3724(d) 3724(e) 3724(e) 3724(f), (g)

3460-3460 Third 3143 3153 3156 3460 Fourth 3460 Fourth 3461 3461

82 3 4 5 82 82 82 82

7102

3676

3186 (e)

13

7122

3761(a) 3761(b)

3229 3229

22 22

7206(4)

3321(a)

3450

78

7207 7207

3616(a) 3672

3179 3186(b)

11 13

7208 7208(5)

3300(b) 3323(a)(3)

3446 3455

77 80

7210

3616(b)

3179

11

7212(a), (b)

3601(c)

3152 3177

4 11

7213(a) 7213(b)

55(f)(1) 4047(a)(1)

3167 3167

6 6

xviii

Table of Contents (Continued) IRC 0f 1954/86 7214(a)

IRC of 1939 4047(e)

7214(b)

4047(b)

7268

3320(a)

3452

79

7271(4)

3323(a)(1) 3323(a)(2)

3455 3455

80 80

7273(a)

3274

3239

23

7301 7301(a) 7301(b) 7301(c) 7301(d)

3321(b) 3253 3720(a)(1) 3720(a)(2) 3720(a)(3) 3322

3450 3281 3453 3453 3453 3457

78 38 79 79 79 80

7303(7) 7303(8)

3323(b) 3793(a)(2)

3455 3451

80 79

7304

3326

3443

77

7321

3720(b)(2)

3166

5

7322

3721

3458

81

7323(a) 7323(b) 7323(c)

3723(a) 3723(b) 3723(c)

3453 3459 3458

79 81 81

7324 7324(1) 7324(2) 7324(3) 7324(4)

3722 3722(a) 3722(b) 3722(c) 3722(d)

3459 3459 3459 3459 3459

81 81 81 81 81

7325

3724-3724(c) 3724(d) 3724(e) 3724(e) 3724(f), (g)

3460-3460 Third 3460 Fourth 3460 Fourth 3461 3461

82 82 82 82 82

7341(a) 7341(b) 7341(c)

3324(a) 3324(b) 3324(c)

3454 3454 3454

79 79 79

7342

3601(b)

3152 3177

4 11

7401

3740

3214

19

Rev. Statue Sec. 3152 3169 3152 3168

xix

Vol./Page 4 7 4 6

Table of Contents (Continued) IRC 0f 1954/86 7402(c)

IRC of 1939 4042

7402(d)

3995(c)

Rev. Statue Sec. 3152 3171 3149

7403

3678

3207 (a)

18

7406

3747

3216

19

7421(a)

3653(a)

3224

21

7422(a) 7422(b)

3772(a)(1) 3772(b)

3226 3226

21 21

7423

3770(b)

3220

20

7424(a) 7424(b) 7424(c)

3679(a) 3679(c) 3679(d)

3207 (b) 3207 (b) 3207 (b)

18 18 18

7505(a) 7505(b)

3695(b) 3695(c)

3192 3192

15 15

7506(a) 7506(b) 7506(c) 7506(d)

3795(a) 3795(b) 3795(c) 3795(d)

3208 3208 3208 3208

18 18 18 18

7510

3331

3464

83

7601(a)

3600

3172

8

7602

3632(a)(1) 3615(a) 3615(b) 3615(c)

3165 3173 3173 3173

5 9 9 9

7603

3615(d)

3174

10

7604(b)

3615(e)

3175

10

7606(a)

3601(a)(1)

7606(b)

3601(a)(2)

3152 3177 3152 3177

4 11 4 11

7621

3650(a) 3650(c)(2) 3650(b)

3141 3141 3142

3 3 3

7623

3792

3463

83

xx

Vol./Page 4 7 4

Table of Contents (Continued) IRC 0f 1954/86 7701(a)(1)

IRC of 1939 3797(a)(1)

7701(a)(10)

3797(a)(10)

Rev. Statue Sec. 1 3140 3173 3140

7802

3900

319

1

7803(a)

4041(a) 4000 3943 4010(a) 4010(a) 3975 3976 3977 3978

251 3152 3143 3153 3156 3217 3217 3217 3217

1 4 3 4 5 20 20 20 20

7805(b) 7805(c)

3791(a)(1) 3791(a)(2) 3791(b) 3901(a)

321 321 3447 321

2 2 78 2

7808

3970

3211

19

7809

3971

3210

19

7803(c) ) 7803(d)

7805(a)

xxi

Vol./Page 1 3 9 3

R.S. 1

R.S. 251

R.S. 319

1

R.S. 321

Title XXXV 2

R.S. 3140

R.S. 3141

R.S. 3142

R.S. 3143

3

R.S. 3149

R.S. 3152

. R.S. 3153

4

R.S. 3154

R.S. 3156

R.S. 3165

R.S.3166

5

R.S. 3167

R.S. 3168

6

R.S. 3169

R.S. 3171

7

R.S. 3172

8

R.S. 3173

9

R.S. 3174

R.S.3175

R.S. 3176

10

R.S. 3177

R.S. 3179

R.S. 3180

R.S. 3181

11

R.S. 3182

R.S. 3183

R.S. 3184

12

R.S. 3185

R.S. 3186

R.S. 3187

13

R.S. 3188

R.S. 3189

R.S. 3190

R.S. 3191

14

R.S. 3192

R.S. 3194

R.S. 3195

15

R.S. 3196

R.S. 3197

R.S. 3198

16

R.S. 3199

R.S. 3201

R.S. 3202

R.S. 3203

R.S. 3204

17

R.S. 3205

R.S. 3206

R.S. 3207

R.S. 3208 18

R.S. 3210

R.S. 3211

R.S. 3214

R.S. 3216

19

R.S.3217

R.S.3220 20

R.S. 3221

R.S. 3223

R.S. 3224

R.S. 3226

R.S. 3228

21

R.S. 3229

R.S. 3230

R.S. 3232

R.S. 3233

R.S.3234

R.S. 3235 22

R.S. 3236

R.S. 3237

R.S. 3238

R.S. 3239

R.S. 3240

23

R.S. 3241

R.S. 3243

R.S. 3244 First

R.S. 3244 Second

24

R.S. 3244 Third

R.S. 3244 Fourth

R.S. 3244 Fifth

25

R.S. 3244 Sixth

R.S. 3246

R.S. 3247

R.S. 3248

26

R.S. 3249

R.S. 3250

R.S. 3251

R.S. 3252

27

R.S. 3253

R.S. 3255

R.S. 3256

R.S. 3257

28

R.S. 3258

29

R.S.3259

30

R.S. 3260

R.S. 3261

31

R.S. 3262

32

R.S. 3263

R.S. 3264

R.S. 3265 33

R.S. 3266

R.S.3267

34

R.S. 3268

R.S. 3269

R.S.3270

R.S. 3272

35

R.S. 3275

R.S. 3276

R.S.3277

36

R.S.3278

R.S.3279

R.S. 3280

37

R.S. 3281

R.S. 3282

R.S. 3283

38

R.S. 3284

R.S. 3286

R.S. 3287

R.S. 3288 39

R.S. 3289

R.S. 3293

R.S. 3294 40

R.S.3295

R.S. 3296

41

R.S. 3298

R.S. 3299

R.S. 3300

42

R.S. 3301

R.S. 3302

43

R.S. 3303

R.S. 3304

44

R.S. 3305

R.S. 3306

R.S. 3307

45

R.S. 3309

46

R.S. 3310

R.S. 3311 47

R.S. 3312

R.S. 3313

R.S. 3315

R.S. 3316 48

R.S. 3317

R.S. 3318

49

R.S. 3320

R.S. 3322

R.S. 3323

50

R.S. 3324

R.S. 3325

R.S. 3326

51

R.S. 3327

52

R.S. 3329 Page 1

53

R.S. 3329 Page 2

54

R.S. 3330 55

R.S. 3331

R.S. 3332

R.S. 3333

R.S. 3334

56

R.S. 3335

R.S. 3336

R.S. 3337

57

R.S. 3339

R.S. 3340

R.S. 3343

58

R.S. 3344

R.S. 3346

R.S. 3347

R.S. 3349

59

R.S. 3351

R.S. 3352

R.S. 3353

R.S. 3354

60

R.S. 3355

61

R.S. 3358

R.S. 3359

R.S. 3360 62

R.S. 3362

R.S. 3363

R.S. 3364 63

R.S. 3366

R.S. 3368

64

R.S. 3369

3370

65

3371

3372

3373

R.S. 3374

66

R.S. 3375

R.S. 3376

R.S. 3377

67

R.S. 3386

R.S. 3387

68

R.S. 3390

R.S. 3391

R.S. 3392

69

R.S. 3393

R.S. 3394

R.S. 3397

70

R.S. 3398

R.S. 3399

R.S. 3400

71

R.S. 3402

R.S. 3403

R.S. 3406

R.S. 3407 72

R.S. 3408

R.S. 3409

R.S. 3411 73

R.S. 3414

R.S. 3415

R.S. 3416

R.S. 3417

74

R.S. 3434

R.S. 3437 Page 1

75

R.S. 3437 Page 2

76

R.S. 3437 Page 3

R.S. 3443

R.S. 3445

R.S. 3446

77

R.S. 3447

R.S. 3448

R.S. 3449

R.S. 3450

78

R.S. 3451

R.S. 3452

R.S. 3453

R.S. 3454

79

R.S. 3455

R.S. 3456

R.S. 3457

80

R.S. 3458

R.S. 3459

81

R.S. 3460

R.S. 3461 82

R.S. 3463

R.S. 3464

83

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