Statutes Citations
Bankruptcy Codes
Section 72(t), § 11.2(i)
Section 109(a)-(b), § 7.6
Section 101(8), § 11.2(o)
Section 101(41), § 7.6
Section 101(50), § 4.3(j)(i)(E)
Section 105, § 10.3(b)(ii)
Section 105(a), § 11.2(f)(iii)
Section 106, § 10.3(m)
Section 106(a), §§ 10.3(m), 11.3(b)(vii)
Section 106(b), §§ 10.3(k), 10.3(m)
Section 106(c), § 10.3(m)
Section 106(d), § 10.3(m)
Section 108(a)(1)(A), § 2.7(a)
Section 108(c), §§ 11.2(e)(i)(B)(1), 11.2(e)(i)(B)(2), 11.2(e)(i)(C)
Section 109(e), § 1.2(h)
Section 111, § 1.2(c)
Section 172, §§ 3.3(f), 4.3(e)(ii)
Section 172(b)(2), § 4.3(e)(ii)
Section 197, § 7.5(h)(i)
Section 302, § 4.3(b)
Section 302(b), § 4.3(b)
Section 327, § 1.2(i)
Section 330, § 1.2(i)
Section 341, §§ 10.3(b)(ii), 11.3(b)(vii)
Section 341(a), § 10.3(b)(i)
Section 346, §§ 7.9(a), 8.1, 8.2(a), 8.2(b)(i), 8.2(b)(iii), 8.2(b)(iv), 8.4(a), 8.5(a), 8.5(b), 8.7
Section 346(b)(3), § 4.3(c)(iv)
Section 346(e), § 3.2(b)(iii)
Section 346(f), § 11.2(d)
Section 346(i), § 4.3(c)(iii)
Section 346(j), §§ 8.4, 8.4(a)
Section 346(j)(7), §§ 3.2(j), 8.3
Section 347, § 8.2(b)(ii)
Section 348(d), § 11.2(b)(i)
Section 349(b), § 11.2(f)(iii)
Section 349(b)(1)(c), § 12.3(h)
Section 350, § 10.3(j)
Section 361, § 10.3(k)
Section 362, §§ 10.3(d), 10.3(j)
Section 362(a), §§ 4.4(f), 10.3(j), 11.3(b)(viii)(E)
Section 362(a)(1), § 10.3(d)
Section 362(a)(3), § 10.3(k)
Section 364(a)(2), § 12.3(e)
Section 362(a)(5), § 10.3(j)
Section 362(a)(8), §§ 4.4(f), 10.3(a), 10.3(d), 10.3(j), 10.4(a)
Section 362(b), §§ 10.3(j), 10.3(k)
Section 362(b)(9), § 10.3(j)
Section 362(b)(9)(D), § 10.3(j)
Section 362(c)(1), § 4.4(f)
Section 362(c)(2)(C), § 10.3(k)
Section 362, §§ 10.3(d), 10.3(j), 10.3(j), 11.2(e)(i)(c)
Section 362(d), §§ 4.4(f), 10.3(j)
Section 362(d)(1)(1982), § 10.3(k)
Section 364(a)(4), § 12.3(e)
Section 364(g)(1)(A), § 3.2(b)(ii)
Section 395, § 7.2(b)(i)
Section 501, §§ 10.3(b), 10.3(b)(vi), 12.3(h)
Section 501(b)(2), § 11.2(h)
Section 502, §§ 10.3(a), 10.3(b)(i), 10.3(b)(vi), 12.3(h)
Section 502(a), § 11.2(p)
Section 502(b), §§ 10.3(b)(ii), 10.3(b)(vi)
Section 502(b)(1), § 11.2(g)
Section 502(b)(2), § 11.3(b)(ix)
Section 502(b)(5), § 12.3(h)
Section 502(b)(9), §§ 10.3(b)(vi), 11.3(b)(vii)
Section 502(c), § 10.3(a)
Section 502(i), § 4.4(a)
Section 503, §§ 3.2(b)(iii), 4.3(e)(i), 4.3(e)(iii), 11.2(b), 11.2(b)(i), 11.2(p)
Section 503(b), §§ 11.2(b), 11.2(b)(i)
Section 503(b)(1)(B)(i), §§ 4.3(h), 11.2(b)(i), 12.3(e)
Section 503(b)(1)(c), §§ 11.2(b), 11.2(b)(i)
Section 503(b)(4), § 4.3(e)(ii)
Section 505, §§ 4.3(b), 4.3(g), 8.2(b)(i), 10.3(a), 10.3(a)(i), 10.3(a)(ii), 10.3(b)(v), 10.3(d), 10.3(e)(iii), 10.3(j), 10.4(a)
Section 505(a), §§ 10.3(a)(ii), 10.3(c), 10.3(d), 10.3(k), 11.3(b)(iii)
Section 505(a)(2), §§ 10.3(a)(ii), 10.3(c)
Section 505(a)(2)(A), §§ 10.3(a)(ii), 10.3(d)
Section 505(a)(2)(B), §§ 10.3(a)(ii), 10.3(d)
Section 505(b), §§ 10.3(a)(i), 10.3(a)(ii), 10.3(b)(v), 10.3(d)
Section 505(b)(2), § 10.3(d)
Section 505(c), §§ 10.3(a), 10.3(a)(ii), 10.3(d)
Section 506, §§ 12.3(e), 12.3(h), 12.3(h)(i)
Section 505(d), § 12.3(h)
Section 506(a), § 12.3(h)
Section 506(b), §§ 11.2(h), 11.2(h)(i), 11.2(i)
Section 506(c), §§ 12.3(e), 12.3(f)
Section 506(d), §§ 10.3(b)(i), 12.3(h)
Section 507, §§ 1.2(d)(ii), 1.2(f)(vi), 10.3(b)(ii), 10.3(k), 11.2(a), 11.2(b)(i), 11.2(e)(i), 11.2(e)(i)(c), 11.2(h)(i), 11.2(l), 11.3(b), 11.3(b)(vii), 12.3(f), 12.3(g)
Section 507(a), § 12.3(f)
Section 507(a)(1), § 1.2(h)(ii)
Section 507(a)(4), § 12.3(f)
Section 507(a)(5), § 12.3(f)
Section 507(a)(7), §§ 4.3(e)(ii), 11.2(e)(iii), 12.3(h)
Section 507(a)(7)(A), § 4.4(a)
Section 507(a)(8), §§ 10.3(b)(vi), 11.2(b), 11.2(b)(i), 11.2(b)(ii), 11.2(e), 11.2(e)(i)(A), 11.2(e)(iii), 11.2(e)(v), 11.2(h), 11.2(m), 11.2(o), 11.3(b), 11.3(b)(iv)
Section 507(a)(8)(A), §§ 11.2(e), 11.2(e)(i)(C), 11.2(e)(iii), 11.3(b)(ii)
Section 507(a)(8)(A)(i), §§ 11.2(e)(i), 11.2(e)(i)(B), 11.3(b)(ii)
Section 507(a)(8)(A)(ii), §§ 10.3(n), 11.2(e)(i)(B)(1), 11.3(b)(iv)
Section 507(a)(8)(A)(iii), §§ 11.2(b)(ii), 11.3(b), 11.3(b)(ii), 11.3(b)(vii)
Section 507(a)(8)(C), §§ 11.2(e), 11.2(e)(iii), 11.2(e)(iv), 11.2(f)
Section 507(a)(8)(D), §§ 11.2(e), 11.2(e)(iii), 11.2(e)(iv)
Section 507(a)(8)(E), § 11.2(e)(v)
Section 507(a)(8)(F), § 11.2(e)(vi)
Section 507(a)(8)(G), §§ 11.2(e)(v), 11.2(g)
Section 510, § 11.2(g)
Section 510(c), §§ 11.2(b), 11.2(b)(i), 11.2(e)(v), 11.2(g)
Section 511, § 11.2(m)
Section 521(1), § 10.3(b)(i)
Section 522, §§ 4.3(c)(i), 4.3(c)(iii), 4.3(d)(i), 4.3(h), 4.3(j)(ii), 12.3(h)(i)
Section 522(c)(2)(B), §§ 12.3(b), 12.3(h), 12.3(h)(i)
Section 522(f)(1), § 12.2(e)
Section 522(h), § 12.3(h)(i)
Section 523, §§ 1.2(f)(vi), 10.3(a), 11.2(b), 11.2(b)(i), 11.2(g), 11.3(b)(i), 11.3(b)(ii), 11.3(b)(iii), 11.3(b)(vi), 11.3(b)(vii), 11.3(b)(ix), 12.3(e), 12.3(f)
Section 523(a), §§ 11.3(b), 11.3(b)(vii)
Section 523(a)(1), §§ 4.4(a), 10.3(d), 12.3(h)
Section 523(a)(1)(A), §§ 11.2(e)(iii), 11.2(f), 11.3(b)
Section 523(a)(1)(B), §§ 11.2(e)(i)(c), 11.3(b)(i), 11.3(b)(ii), 11.3(b)(iii)
Section 523(a)(1)(B)(i), §§ 11.2(g), 11.3(b)(i), 11.3(b)(ii)
Section 523(a)(1)(B)(ii), §§ 11.3(b)(i), 11.3(b)(ii)
Section 523(a)(1)(B)(iii), §11.3(b)(iv)
Section 523(a)(1)(B), §§ 11.2(e)(i)(c), 11.3(b)(i), 11.3(b)(ii), 11.3(b)(iii)
Section 523(a)(1)(c), §§ 11.2(e)(i)(c), 11.3(b)(i), 11.3(b)(iii), 11.3(b)(vii)
Section 523(a)(3), § 11.3(b)
Section 523(a)(7), §§ 11.2(g), 11.3(a), 11.3(b)(iv)
Section 523(a)(7)(A), § 11.2(g)
Section 523(a)(7)(B), §§ 11.3(b)(iii), 11.3(b)(vi)
Section 523(b), § 11.2(b)(i)
Section 524, § 11.2(e)(i)(c)
Section 524(a)(2), § 10.3(a)(ii)
Section 525, § 11.3(b)
Section 541, §§ 3.3(f), 4.3(a), 4.3(c)(iii), 4.3(c)(v), 4.3(d)(i), 4.3(e), 4.4(b), 11.3(b)(viii)(A)
Section 541(a), §§ 4.4(b), 10.3(k)
Section 541(a)(6), § 4.3(d)
Section 541(c)(2), § 12.3(b)
Section 542, §§ 4.4(b), 10.3(c)
Section 542(a), §§ 4.4(b), 12.3(g)
Section 544(a), § 12.3(f)
Section 545, §§ 12.2(e), 12.3(d)
Section 545(1)(D), § 12.2(e)
Section 545(2), § 12.3(e)
Section 547, §§ 1.2(d)(iv), 12.2(a), 12.2(e)
Section 547(a)(4), §§ 12.2(a), 12.2(c), 12.2(d)
Section 547(b), §§ 4.4(b), 12.2(a), 12.2(d), 12.2(e)
Section 547(c)(1), § 12.2(d)
Section 547(c)(2), § 12.2(c)
Section 547(c)(6), § 12.2(e)
Section 547(e)(3), § 10.3(l)
Section 548, §§ 3.3(f), 4.4(b), 4.3(v)
Section 548(a), § 3.3(f)
Section 548(a)(1)(B), § 4.3(v)
Section 549, § 4.4(b)
Section 553, § 10.3(k)
Section 553(a), § 10.3(k)
Section 554, §§ 4.3(h), 4.3(j), 4.3(j)(iv)
Section 554(a), §§ 4.3(c)(i), 4.3(j), 4.3(j)(ii), 4.3(j)(iii), 4.3(k)
Section 554(b), § 4.3(j)(iv)
Section 554(c), § 10.3(j)
Section 704, §§ 1.2(e)(i), 7.9(a)
Section 704(9), § 4.4(d)
Section 706, § 4.2(b)
Section 707(b), §§ 1.2(e), 11.2(o)
Section 707(b)(1), § 1.2(e)(iii)
Section 707(b)(2)(B), § 1.2(e)(iii)
Section 707(b)(6), § 1.2(e)(iii)
Section 707(b)(7), § 1.2(e)(i)
Section 722, § 11.2(e)(i)(c)
Section 723(b), § 3.2(b)(i)
Section 724(a), §§ 12.3(f), 12.3(h)
Section 724(b), §§ 11.2(e), 12.3(f)
Section 724(b)(2), § 12.3(f)
Section 724(b)(5), § 12.3(f)
Section 724(d), § 12.3(f)
Section 724(e), § 12.3(f)
Section 726, §§ 10.3(b)(ii), 10.3(b)(vi), 11.2(b), 11.2(g), 12.3(f)
Section 726(a), § 10.3(b)(vi)
Section 726(a)(1), §§ 10.3(b)(ii), 10.3(b)(vi)
Section 726(a)(3), § 10.3(b)(vi)
Section 726(a)(4), § 11.2(g)
Section 726(a)(5), §§ 11.2(b)(i), 11.2(h), 11.2(i)
Section 727, §§ 11.3(c), 12.3(h)
Section 727(a)(1), § 2.6(a)
Section 728, §§ 7.9(a), 8.2(a), 8.2(b)(ii), 8.7
Section 728(b), § 4.2(b)
Section 1102(a)(4), § 1.2(f)(i)
Section 1102(b)(3), § 1.2(f)(i)
Section 1106, § 4.2(b)
Section 1106(a)(6), §§ 4.2(b), 11.3(c)
Section 1114, § 1.2(f)(v)
Section 1122, § 1.2(f)(v)
Section 1123, §§ 1.2(f)(iv), 1.2(f)(v)
Section 1125, §§ 1.2(f)(v), 1.2(f)(viii)
Section 1125(a), § 1.2(f)(iii)
Section 1129, §§ 8.2(b)(ii), 8.6(a), 11.2(o)
Section 1129(a), § 1.2(f)(v)
Section 1129(a)(9), §§ 11.2(m), 11.3(c)
Section 1129(a)(9)(C), § 11.2(m)
Section 1129(b), § 1.2(f)(v)
Section 1141(d), §§ 11.2(b)(i), 11.3(b)(viii)(E), 11.3(c)
Section 1141(d)(1)(A), § 11.3(b)(ix)
Section 1141(d)(3), § 2.6(a)
Section 1141(d)(5), § 11.3(b)(viii)(E)
Section 1142(d)(2), §§ 11.2(b)(i), 11.2(h), 11.3(b)(ix)
Section 1146, §§ 7.9(a), 8.2(a), 8.2(b)(iii), 8.7, 10.3(e)
Section 1146(a), §§ 8.2(b)(ii), 8.6(a), 8.6(b), 8.6(c), 8.6(d), 8.6(e)
Section 1146(b), §§ 8.2(b)(ii), 8.2(b)(iii), 10.3(e)(ii)
Section 1146(c), §§ 8.2(b)(ii), 8.6(b), 8.6(c), 8.6(d)
Section 1146(d), §§ 8.2(b)(iii), 10.3(e)(ii)
Section 1201, § 11.2(e)(i)(c)
Section 1204, § 1.2(g)
Section 1222, § 11.2(o)
Section 1222(b)(5), § 11.2(o)
Section 1231, §§ 4.3(a), 7.9(a), 8.2(a), 8.2(b)(iii)
Section 1231(b), §§ 10.3(e), 10.3(e)(i)
Section 1301, §§ 11.2(e)(i)(c), 11.2(o)
Section 1304, § 1.2(h)(i)
Section 1305, § 11.2(b)
Section 1305(a)(1), § 11.3(b)(v)
Section 1305(b), § 4.5
Section 1306(b), § 1.2(h)(i)
Section 1307, § 11.3(b)(vii)
Section 1308, § 11.3(b)(vii)
Section 1322, § 11.2(o), 11.3(b)(vii)
Section 1322(a)(2), § 11.2(o)
Section 1325, § 11.3(b)(vii)
Section 1325(a)(3), § 10.4(d)
Section 1325(a)(4), § 11.2(o)
Section 1325(a)(7), § 11.3(b)(vii)
Section 1325(b), § 10.3(e)(ii)
Section 1325(b)(1)(B), § 10.3(e)(ii)
Section 1325(b)(2), § 1.2(h)(ii)
Section 1328(a), § 11.3(b)(vii)
Section 1328(a)(2), § 11.3(b)(vii)
Section 1328(b), § 11.3(b)(vii)
Section 1501, § 1.2(c)
Section 4941, § 11.2(e)(v)
Title 5 U.S. Code
Section 8437(e)(2), § 12.3(h)
Title 26 U.S. Code
Section 1398(d), § 4.4(a)
Section 1398(d)(2), § 12.2(c)
Section 6601(a), § 4.2
Title 28 U.S. Code
Section 586(a), § 1.2(i)
Section 960, § 8.6(e)
Section 1341, § 11.2(f)(i)
Section 1471, § 11.3(a)
Section 1961(a), § 11.2(m)
Section 2042, § 11.2(m)
Section 2201(a), § 10.3(d)
Title 29 U.S. Code
Section 1368(c)(2), § 11.2(e)
Internal Revenue Code
Section 1(h)(11), § 7.2(a)
Section 33, § 2.7(a)
Section 38, § 2.7(a)
Section 39, § 6.5(a)
Section 47, § 3.2(b)(ii)
Section 49(a)(1)(D)(iv), § 2.6(c)
Section 53, § 6.5(a)
Section 53(b), § 2.7(a)
Section 55(d), § 4.4(e)
Section 56(d)(1)(A)(i), § 6.1
Section 56(f)(2)(I), § 2.7(e)
Section 56(g)(4)(B)(i), § 2.7(e)
Section 61, §§ 2.1, 8.4(a)
Section 61(a), §§ 2.2, 2.9(a)(i)(A)
Section 61(a)(3), §§ 2.8(a)(i)(A), 2.8(a)(ii)(A), 2.8(c), 2.9(a)(i)(A)
Section 61(a)(12), §§ 2.2, 2.3(a), 2.3(a)(vi), 2.4(c)(ii), 2.5(c), 2.9(a)(ii)(A), 2.9(c), 3.2(a), 3.2(e)(iii), 3.3(a), 6.4(h)(ii)(C)
Section 67(a), § 4.3(e)(ii)
Section 67(e), § 4.3(e)(ii)
Section 72(m)(5), §§ 4.3(h), 12.3(b)
Section 75(m)(5), § 12.3(b)
Section 77(a), § 2.6(c)
Section 102, § 2.3(a)(v)
Section 106(a), § 10.3(m)
Section 108, §§ 2.2, 2.3(a)(ii), 2.3(b), 2.4(a)(iv), 2.6(b)(ii), 2.6(e), 2.7(b)(i), 2.7(b)(iii), 2.7(e), 2.8(b)(iii), 2.8(b)(v), 2.9, 2.10(a)(i), 2.10(a)(ii)(B), 2.11(b), 3.2(c)(ii), 3.2(c)(iii)(A), 3.2(g)(i)(Example 3.1), 3.2(h)(i), 3.3(a), 3.3(C), 3.3(d), 3.3(e), 5.8(a)(v), 5.8(b)(vi), 6.4(g)(ii)(A), 7.2(b)(iii), 8.1, 8.2(a)(i), 8.4(a), 10.3(a)(ii)
Section 108(a), §§ 2.2, 2.5(c), 2.6, 2.6(d), 2.6(e), 2.7(a), 2.7(d), 2.7(d)(ii)(E), 2.7(d)(iv), 2.8(b)(v), 2.8(f), 2.9(a), 2.9(a)(ii)(A), 2.9(c), 2.10(a)(i), 2.10(a)(ii)(A), 2.10(a)(iv)(A)(Example 2.12), 2.10(a)(iv)(B), 2.10(b) 3.2(e)(iii), 3.3(c), 3.3(e), 5.6(a), 6.4(h)(ii)(C), 9.3(g)
Section 108(a)(1), §§ 2.10(a)(ii), 2.11(a)(ii)
Section 108(a)(1)(A), §§ 2.2, 2.6(a), 2.7(a), 2.8(c)(iii), 3.3(c), 3.3(h)
Section 108(a)(1)(B), §§ 2.2, 2.4(b), 2.5(b)(ii), 2.6(b)(i), 2.7(a), 2.8(b)(iii), 2.8(c)(iii), 2.9(a)(i)(A), 2.9(a)(ii)(A), 2.9(c), 2.10(a)(iv)(A) (Example 2.12), 3.2(a)
Section 108(a)(1)(C), §§ 2.2, 2.6(c), 2.7(a), 2.8(c)(iii)
Section 108(a)(1)(D), §§ 2.2, 2.6(d), 2.7(a), 2.8(c)(iii), 3.2(c)(iii)(A)
Section 108(a)(2)(A), § 2.6(d)
Section 108(a)(2)(B), § 2.6(d)
Section 108(a)(3), §§ 2.6(b) 2.7(d)(ii)(D), 2.7(d)(ii)(H), 2.7(d)(iii), 2.7(d)(iv), 2.8(b), 2.9(a)(i), 2.9(a)(ii)(A), 2.9(a)(ii)(B), 2.10(a)(iii),
Section 108(b), §§ 2.5(b)(ii), 2.5(c), 2.6(d), 2.7(a), 2.7(b), 2.7(b)(i), 2.7(b)(ii), 2.7(b)(iii), 2.7(d)(ii)(H), 2.7(d)(iv), 2.8(f), 2.9(b), 2.10(a)(i), 2.10(a)(ii)(B), 2.10(a)(iii), 3.2(c)(iii)(A), 3.3(c), 5.6(a)
Section 108(b)(1), §§ 2.4(b), 2.7(c)
Section 108(b)(1)(B), § 2.6(b)
Section 108(b)(2), §§ 2.7(a), 2.7(d)(ii)(B), 2.7(d)(ii)(C), 2.7(d)(iv), 3.2(f), 3.3(h)
Section 108(b)(2)(A) § 3.3(c)
Section 108(b)(2)(B), § 2.7(c)
Section 108(b)(2)(E), § 2.7(d)
Section 108(b)(3)(A), § 2.7(c)
Section 108(b)(4), §§ 2.7(c), 3.2(f), 3.3(e)
Section 108(b)(4)(A), §§ 2.7(a), 2.7(b)(i), 2.7(b)(iii)
Section 108(b)(4)(B), § 2.7(a)
Section 108(b)(5), §§ 2.5(b)(ii), 2.7(d), 2.7(d)(i), 2.7(d)(i)(A), 2.7(d)(ii)(B), 2.7(d)(ii)(C), 2.7(d)(iii), 2.7(d)(iv), 2.9(a)(i), 6.4(h)(ii)(C)
Section 108(c), §§ 2.2, 2.6(d), 3.2(c)(iii)(A)
Section 108(c)(2)(A)(i), § 2.6(d)
Section 108(c)(2)(B), § 2.6(d)
Section 108(c)(3)(C), § 2.6(d)
Section 108(c)(7), § 2.7(d)(i)(B)
Section 108(d), § 2.3(a)(ii)
Section 108(d)(1), § 2.3(a)(vi)
Section 108(d)(2), § 2.6(a)
Section 108(d)(3), §§ 2.6(b), 2.6(b)(i), 2.6(b)(ii), 2.6(b)(iii), 2.7(d)(iv), 2.10(a)(iii)
Section 108(d)(4), § 2.2
Section 108(d)(6), §§ 3.2(a), 3.2(b)(iii), 3.2(g)(i)
Section 108(d)(7), § 3.3(d)
Section 108(d)(7)(B), §§ 3.3(c), 3.3(h)
Section 108(d)(8), §§ 2.7(a), 2.7(d)(i)(B)
Section 108(e), §§ 2.2, 2.4, 2.5, 2.9(a)(i)(A)
Section 108(e)(1), § 2.6(b)(ii)
Section 108(e)(2), §§ 2.4(b)(iii), 2.5(a), 2.5(c), 3.3(l)
Section 108(e)(4), §§ 2.4(a), 2.4(a)(i), 2.4(a)(ii), 2.4(a)(ii)(A), 2.4(a)(ii)(B), 2.4(a)(ii)(B)(1), 2.4(a)(ii)(B)(2), 2.4(a)(iii), 2.4(c)(ii)(C), 2.5(c), 2.8(b)(i), 2.10(a)(iv), 2.10(a)(iv)(B), 3.2(c)(ii), 3.3(d), 5.8(a)(iv)
Section 108(e)(5), §§ 2.5(b), 2.5(b)(i), 2.5(b)(ii), 2.5(c), 2.8(a)(i)(A), 3.2(c)(ii), 3.3(d)
Section 108(e)(6), §§ 2.3(a)(iii), 2.4(b), 2.4(b)(i), 2.4(b)(ii), 2.4(b)(iii), 2.4(c)(ii), 2.4(c)(ii)(A), 2.4(c)(ii)(C), 2.5(a), 2.5(c), 2.10(a)(iv)(A), 3.3(d), 5.8(a)(iv)
Section 108(e)(7)(F), § 3.2(j)
Section 108(e)(8), §§ 2.4(b), 2.4(c), 2.4(c)(ii), 2.4(c)(ii)(A), 2.4(c)(ii)(C), 2.5(c), 2.7(b)(iii), 2.10(a)(iv)(A), 3.2(j), 3.3(g), 5.6(a)
Section 108(e)(8)(B), § 5.8(a)(iii)(C)(3)
Section 108(e)(10), §§ 2.4(c)(i), 2.4(d), 2.4(d)(i), 2.4(d)(ii), 2.4(d)(iii), 2.4(d)(iii)(B), 2.4(d)(iii)(C), 2.5(c), 6.4(g)(ii)(A)
Section 108(e)(10)(B), § 6.4(g)(ii)(A)
Section 108(e)(11), § 2.4(d)(i)
Section 108(f), § 2.3(a)(v)
Section 108(g), §§ 2.6(c), 2.6(d), 3.2(c)(iii)(A), 3.3(c)
Section 108(g)(1), § 2.6(c)
Section 108(g)(2), § 2.6(c)
Section 108(g)(3), § 2.6(c)
Section 108(i), §§ 2.8, 2,8(a), 2.8(b), 2.8(b)(i), 2.8(b)(v), 2.8(c), 2.8(c)(ii), 2.8(c)(iii), 2.8(c)(iv), 2.8(c)(vi), 2.8(c)(vii), 2.8(d), 2.8(d)(i), 2.8(d)(i)(A), 2.8(d)(i)(A)(Example 2.1), 2.8(d)(i)(B), 2.8(d)(i)(C), 2.8(d)(ii), 2.8(d)(iii), 2.8(e)
Section 108(i)(1), § 2.8(b)
Section 108(i)(2), § 2.8(b)(ii)
Section 108(i)(3)(A), § 2.8(b)(i)
Section 108(i)(3)(B), § 2.8(b)(i)
Section 108(i)(4), § 2.8(b)(i)
Section 108(i)(5)(B), § 2.8(b)(iii)
Section 108(i)(5)(D), §§ 2.8(b)(iv), 2.8(b)(v), 2.8(d)(i)
Section 108(i)(5)(D)(i), § 2.8(d)(vi)
Section 108(3)(10), §3.3(g)
Section 111, §§ 2.6(e), 4.3(c), 4.4(d)
Section 112(b)(5), § 6.3(b)
Section 112(b)(6), § 6.3(b)
Section 118, § 2.4(b)
Section 121, §§ 4.3(c)(ii), 4.3(c)(iii), 4.4(d)
Section 162, §§ 7.8(c), 9.4(i)
Section 162(a), §§ 2.5(a), 7.8(b)(iv)
Section 162(k), § 6.4(f)(iv)
Section 163, §§ 4.3(e)(ii), 9.4(i)
Section 163(a), § 11.2(k)
Section 163(d)(5), § 2.11(a)(iii)
Section 165, §§ 6.4(d)(iii) (Example 6.12), 7.8(b)(iv), 7.8(b)(v), 9.2, 9.2(a), 9.3(b), 9.4(g)
Section 165(a), §§ 3.2(k), 9.2(a), 9.4(d)(i)
Section 165(g), §§ 3.3(h), 7.4(e)(Example 7.4), 9.2(a), 9.3(a), 9.4(a), 9.4(i)(iii), 9.5(d)
Section 165(g)(2)(C), § 9.2(a)
Section 165(g)(3), §§ 2.9(d), 6.2(b)(i), 7.4(e), 9.3(g), 9.4(d)(i)
Section 165(l), § 9.2(b)
Section 166, §§ 3.2(e)(iii), 4.3(e)(ii), 5.6(a), 6.2(b)(i), 6.2(c), 6.4(h)(ii)(C), 7.4(e), 9.2, 9.2(a), 9.2(b), 9.3(a), 9.3(b), 9.3(d), 9.4(a), 9.4(i)(i), 9.4(i)(iii)
Section 166(a)(1), § 9.4(i)(i)
Section 166(a)(2), §§ 2.10(a)(iv)(A)(Example 2.13), 9.4(i)(i)
Section 166(d), § 3.3(h)
Section 166(d)(1)(B), § 9.3(d)
Section 170(d)(1), §§ 4.3(c), 4.4(d)
Section 172, §§ 2.10(a)ii)(B), 4.3(c), 4.3(c)(v), 4.3(e)(ii), 4.4(d), 4.4(e), 6.1, 9.4(b)
Section 172(b)(1)(A), §§ 2.7(b)(i), 6.1
Section 172(b)(1)(B), § 6.1
Section 172(b)(1)(C), § 6.1
Section 172(b)(1)(E), §§ 6.1, 6.2(e)
Section 172(b)(1)(F), § 6.1
Section 172(b)(1)(H), §§ 6.1, 2.7(b)(i)
Section 172(b)(2), § 4.3(e)(ii)
Section 172(b)(3), §§ 4.3(v), 6.1
Section 172(b)(3)(C), § 3.3(k)
Section 172(f), § 2.10(a)(ii)(B)
Section 195, § 7.8(b)(iv)
Section 197, §§7.5(h)(i), 7.5(h)(ii)
Section 263, §§ 4.3(e)(ii), 7.8(b)(iv)
Section 265, § 4.3(e)(ii)
Section 267, §§ 2.4(b)(iii), 5.8(a)(iii)(C)(5)(Example 5.11), 6.4(h)(ii)(A), 7.3(c), 7.4(b), 10.3(e)(i)
Section 267(a)(1), § 6.4(h)(ii)(A)
Section 267(a)(2), § 6.4(h)(ii)(A)
Section 267(b), §§ 2.4(a)(i), 3.3(d), 6.4(f)(iii)(A)
Section 269, §§ 6.1, 6.2(b)(ii), 6.2(c), 6.2(e), 6.4(g)(iv), 6.7(a), 6.7(a)(i), 6.7(a)(iii), 6.7(a)(iv), 6.7(a)(v)
Section 269(a), §§ 6.7(a), 6.7(a)(i), 6.7(a)(iv)(Examples 6.32–6.34)
Section 269(a)(1), § 6.7(a)
Section 269(a)(2), § 6.7(a)
Section 269(b), §§ 6.7(a), 6.7(a)(i)
Section 269(c), § 6.7(a)(ii)
Section 275, § 4.3(e)(ii)
Section 301, § 2.10(a)(iv)(A)
Section 301(b), § 2.3(a)(iv)
Section 301(c), § 2.3(a)(iv)
Section 302, § 2.9(a)(i)(A)
Section 302(b), § 5.6(a)
Section 302(b)(3), § 6.4(d)(iii)(Example 6.9)
Section 303, § 6.4(d)(ii)
Section 304, §§ 5.4(d)(iv), 5.2(h), 7.3(e)
Section 305(a), § 5.2(h)
Section 311(a), § 11.2(e)(iv)
Section 311(a)(2), § 9.3(g)(i)
Section 311(b), §§ 2.10(a)(iv)(A), 5.7(c)(ii), 7.4(a)
Section 312(l), §§ 7.2(b)(ii), 7.2(b)(iii), 7.2(b)(iv)
Section 312(l)(1), § 7.2(b)(iii)
Section 312(l)(2), § 7.2(b)(iv)
Section 317(a), § 5.6(a)
Section 318, §§ 5.6(a), 6.4(d)
Section 318(a), §§ 7.5(c), 7.4(f)
Section 318(a)(4), § 74(f)
Section 332, §§ 2.4(a)(ii)(B)(1), 2.6(b), 2.7(d)(ii)(H), 2.7 (d)(iii), 2.10(a)(ii)(A), 2.10(a)(iv)(A), 5.2(e), 5.2(h), 5.5(b)(iv), 5.7(d), 5.8(a)(v), 5.8(a)(vi), 6.2(b), 6.2(b)(i), 6.6(c)(Example 6.27), 7.4(a), 7.4(e), 7.4(e)(Example 7.4), 7.5(g), 7.5(h)(iv)
Section 332(b)(1), § 6.2(b)(i)
Section 332(b)(2), § 6.2(b)(i)
Section 332(b)(3), § 6.2(b)(i)
Section 334(b)(1), §§ 6.2(b)(i), 7.4(e)
Section 334(b)(2), §§ 6.2(b)(i), 7.5(a),
Section 336, §§ 7.4(a), 7.5(g)
Section 336(d), § 7.4(e)
Section 336(d)(1), § 7.4(b)
Section 336(d)(2), § 7.4(d)
Section 336(e), § 7.4(f)
Section 337, §§ 5.8(b)(v), 7.4(a), 7.5(g)
Section 337(a), §§ 2.10(a)(iv)(A), 7.4(e)
Section 337(c), §§ 6.2(b)(i), 7.4(e)
Section 338, §§ 2.4(d)(iii)(B)(3), 5.2(d), 5.8(h), 6.2(b)(i), 6.4(e)(v), 6.4(h)(ii)(C), 6.4(h)(ii)(D), 6.7(a), 7.1, 7.4(f), 7.5, 7.5(a), 7.5(b), 7.5(c), 7.5(e), 7.5(f), 7.5(f)(Examples 7.5 & 7.6), 7.5(g), 7.5(h)(ii), 7.5(h)(iii), 7.5(i), 7.5(j)
Section 338(a), § 7.5(c)
Section 338(a)(1), § 7.5(e)
Section 338(a)(2), § 7.5(e)
Section 338(b), §§ 7.5(b), 7.5(h)(i)
Section 338(b)(1), § 7.5(e)
Section 338(b)(2), § 7.5(j)
Section 338(b)(3), § 7.5(j)
Section 338(b)(4), § 7.5(e)
Section 338(b)(5), § 7.5(j)
Section 338(d)(3), §§ 5.2(d), 5.2(h), 5.5(b)(iv), 7.5(c), 7.5(h)(iv)
Section 338(e), § 7.5(f)
Section 338(e)(2)(D), § 7.5(j)
Section 338(e)(3), § 7.5(j)
Section 338(f), § 7.5(f)
Section 338(g), §§ 7.5(b), 7.5(e), 7.5(g), 7.5(j)
Section 338(g)(1), § 7.5(j)
Section 338(g)(2), § 7.5(j)
Section 338(h)(1)(c), § 6.4(e)(vi)
Section 338(h)(3), § 7.5(c)
Section 338(h)(4)(B), § 7.5(j)
Section 338(h)(6)(B), § 7.5(j)
Section 338(h)(8), § 7.5(j)
Section 338(h)(9), § 7.5(j)
Section 338(h)(10), §§ 7.4(e), 7.4(f), 7.5(b), 7.5(f)(Example 7.5), 7.5(g), 7.5(g)(Example 7.7), 7.5(h)(ii), 7.5(h)(iii), 7.5(h)(iv), 7.5(i)
Section 338(h)(10)(A), § 7.5(j)
Section 338(h)(11), § 7.5(j)
Section 338(h)(15), § 7.5(j)
Section 338(i), § 7.5(j)
Section 346, § 4.2
Section 346(g)(1)(A), § 3.2(l)
Section 351, §§ 2.4(a)(ii)(B)(1), 2.4(c)(ii)(A), 2.4(c)(ii)(C), 2.10(a)(iv)(A), 3.3(g), 5.2(h), 5.4(d)(v), 5.5(b)(ii), 5.6(a), 5.7(b), 5.7(c)(iv), 5.8(a)(iv), 5.8(a)(vi), 5.8(b)(v), 6.1(b), 6.1(b)(ii), 6.3(b), 6.4(d)(ii), 6.4(d)(iii)(Example 6.10), 6.4(f)(iii), 6.9(e)(ii)(Example 6.43), 7.1, 7.3(a), 7.3(b), 7.3(c), 7.3(d), 7.3(e), 7.4(b), 7.4(d), 7.4(d)(Example 7.3), 7.4(e), 7.5(c), 7.8(c)
Section 351(a), §§ 2.10(a)(iv)(A), 7.3(a)
Section 351(b), §§ 2.10(a)(iv)(A), 7.3(a)
Section 351(d), §§ 7.3(a), 7.3(b)
Section 351(d)(2), §§ 2.4(c)(ii)(C), 2.10(a)(iv)(A), 5.6(a)
Section 351(e)(2), §§ 6.3(b), 7.3(c)
Section 351(g)(2), §§ 5.2(g)
Section 351(g)(3)(A), §§ 5.2(g), 7.3(d)
Section 354, §§ 2.10(a)(iv)(A), 2.10(a)(iv)(B), 3.3(g), 3.3(h), 5.1(b), 5.2(g), 5.4(a)(iv), 5.4(a)(iv)(c), 5.4(d)(i), 5.4(d)(iii), 5.5(a)(ii), 5.6(a), 5.8(b)(ii), 5.8(b)(iii), 5.8(a)(iii)(C)(5)(Example 5.11), 7.5(c), 9.6
Section 354(a)(1), §§ 5.5(a)(ii), 5.8(b)(vi)
Section 354(a)(2), § 5.6(a)
Section 354(a)(2)(B), §§ 5.2(g), 5.6(a), 5.8(b)(vi)
Section 354(a)(2)(C), § 5.6(a)
Section 354(a)(2)(C)(i), §§ 5.2(g), 5.6(a)
Section 354(a)(2)(C)(ii), § 5.2(g)
Section 354(a)(3)(B), § 5.8(b)(vii)
Section 354(b)(1)(A), § 5.4(d)(iii)
Section 354(b)(1)(B), §§ 5.4(b)(iii), 5.4(d)(iii)
Section 355, §§ 3.3(g), 5.1(c), 5.2(d), 5.3, 5.4(d)(i), 5.4(d)(v), 5.7(a), 5.7(b), 5.7(c), 5.7(c)(ii), 5.7(c)(iii), 5.7(c)(iv), 5.7(c)(v), 5.7(c)(v)(Example 5.2), 5.7(c)(vi)(Example 5.3), 5.7(c)(vii), 5.7(c)(ix), 5.7(c)(x), 5.7(e), 5.8(b)(ii), 5.8(b)(iii), 6.4(d)(iii)(Example 6.9), 6.4(d)(iv), 7.4(a), 7.5(c), 7.8(c), 9.6
Section 355(a)(1), § 2.10(a)(iv)(A)
Section 355(a)(1)(B), § 5.7(c)(viii)
Section 355(a)(1)(D), § 5.7(c)(ii)
Section 355(a)(1)(D)(ii), § 5.7(c)(ii)
Section 355(a)(3)(B), § 5.7(c)(ii)
Section 355(b), § 5.7(c)(ii)
Section 355(c), § 7.4(a)
Section 355(d), §§ 5.7(c), 5.7(c)(vi), 5.7(c)(ix)
Section 355(d)(2), § 7.4(f)
Section 355(d)(3), § 5.7(c)(vi)
Section 355(d)(5), § 5.7(c)(vi)
Section 355(d)(7), § 5.7(c)(vi)
Section 355(d)(8), § 5.7(c)(vi)
Section 355(e), § 5.7(c)(ix)
Section 355(e)(2), § 7.4(f)
Section 355(e)(2)(A)(ii), § 5.7(e)
Section 355(e)(2)(B), § 5.7(c)(ix)
Section 355(e)(2)(C), § 5.7(c)(ix)
Section 355(e)(3), § 5.7(c)(ix)
Section 355(f), § 5.7(c)(x)
Section 356, §§ 5.2(d), 5.2(g), 5.4(d)(i), 5.4(d)(iii), 5.8(a)(iii)(C)(4), 5.8(b)(ii), 5.8(b)(iii), 7.5(c), 9.6
Section 356(a)(2), §§ 5.4(a)(iv)(c), 5.8(b)(vii)
Section 356(d), § 5.2(g)
Section 356(d)(2), § 5.8(b)(vi)
Section 356(d)(2)(B), § 5.6(a)
Section 357, § 5.6(b)
Section 357(a), §§ 5.2(g), 7.3(a)
Section 357(b), § 5.2(g)
Section 357(c), § 5.2(g), 5.4(b)(i), 5.4(c)(Exhibit 5.2), 5.4(d)(v), 5.7(b), 5.8(b)(v), 7.3(a)
Section 357(c)(1), §§ 5.4(d)(v), 7.3(a)
Section 357(c)(2), § 5.8(b)(vi)
Section 357(d), §§ 5.4(d)(v), 5.8(a)(vi)(Exhibit 5.13), 7.3(a)
Section 357(d)(2), § 5.4(d)(v)
Section 358, §§ 5.1(b), 5.6(a), 5.4(c)(Example 5.1), 5.4(c)(Exhibit 5.2), 5.8(b)(vi), 6.9(e)(ii)(Example 6.43)
Section 358(a), § 5.2(g)
Section 358(d), § 5.4(d)(v)
Section 358(h), § 5.4(d)(v)
Section 358(h)(2), § 5.4(d)(v)
Section 358(h)(3), § 5.4(d)(v)
Section 361, §§ 3.3(h), 5.1(b), 6.2(b)(ii)
Section 361(a), §§ 2.10(a)(iv)(A), 5.2(g), 5.8(b)(vi)
Section 361(b), §§ 5.2(g), 5.7(b)
Section 361(c), § 5.2(g)
Section 362, §§ 5.2(g), 5.4(c)(Exhibit 5.2), 5.4(c) (Example 5.1), 7.3(e), 7.4(e)
Section 362(b), §§ 5.1(b),5.2(g), 5.5(b)(ii), 5.8(b)(vi)
Section 362(d), § 5.4(d)(v)
Section 362(e), §§ 5.2(g), 7.3(e)
Section 362(e)(2), § 7.3(e)
Section 368, §§ 2.4(a)(ii)(B)(1), 2.10(a)(iv)(A), 3.3(h), 5.1(c), 5.2(d), 5.2(g), 5.8(a)(iv), 5.8(a)(v), 5.8(a)(vi)(Examples 5.12 & 5.13), 5.8(b)(iv), 5.8(b)(v), 6.4(f)(i), 7.4(e), 7.5(h)(iv)
Section 368(a), §§ 5.2(c)(ii), 5.5(b)(iii), 6.2(b), 7.5(h)(iv), 7.8(b)(ii)
Section 368(a)(1), §§ 3.3(h), 5.8(a)(iii), 5.8(b)(v), 6.2(b)(ii), 6.3(b), 9.6
Section 368(a)(1)(A), §§ 5.4, 5.5, 5.5(b)(i), 5.8(a)(ii), 5.8(a)(v), 6.2(b)(i), 6.4(f)(iv)
Section 368(a)(1)(B), §§ 5.2(c)(ii), 5.5(a)(i)
Section 368(a)(1)(C), §§ 5.4(b)(i), 5.4(c), 5.4(d)(v), 5.5(b)(iii), 5.8(a)(v), 7.4(e)
Section 368(a)(1)(D), §§ 5.4(d)(i), 5.4(d)(iii), 5.4(d)(v), 5.5(b)(iii), 5.7(b), 5.8(a)(ii), 5.8(a)(iii)(C)(5)(Example 5.11), 5.8(a)(v)
Section 368(a)(1)(E), §§ 2.4(c)(ii)(C), 5.6(a), 5.8(a)(iv), 5.8(b)(v), 6.1
Section 368(a)(1)(F), § 5.6(b)
Section 368(a)(1)(G), §§ 2.7(d)(iii), 3.3(h), 5.8(a)(ii), 5.8(a)(iii)(A), 5.9(a)(iii)(D), 5.8(b)(i), 5.8(b)(ii), 7.2(c)
Section 368(a)(2)(A), §§ 5.4(c)(Example 5.1), 5.4(d)(v)
Section 368(a)(2)(B), § 5.4(b)(i)
Section 368(a)(2)(C), §§ 5.2(c)(i), 5.4(b)(i), 5.4(d)(iii), 5.4(d)(v)
Section 368(a)(2)(D), §§ 5.2(c)(ii), 5.2(h), 5.4(c), 5.5(b)(i), 5.5(b)(iii), 5.8(b)(iv)
Section 368(a)(2)(E), §§ 5.2(c)(i), 5.2(c)(ii), 5.2(h), 5.4(c), 5.5, 5.5(b)(i), 5.5(b)(iii), 5.5(b)(iv), 7.5(h)(iv)
Section 368(a)(2)(E)(i), § 5.5(b)(i)
Section 368(a)(2)(E)(ii), § 5.5(b)(i)
Section 368(a)(2)(G), § 5.4(d)(v)
Section 368(a)(2)(G)(i), §§ 5.4(b)(iii), 5.4(b)(iv)
Section 368(a)(2)(G)(ii), § 5.4(b)(iii)
Section 368(a)(2)(H), § 5.4(d)(iv)
Section 368(a)(3), § 5.8(a)(iii)(C)
Section 368(a)(3)(A), §§ 5.8(b)(ii), 7.2(b)(iv)
Section 368(a)(3)(C), § 5.8(b)(v)
Section 368(a)(3)(D), § 5.8(b)(ii)
Section 368(a)(3)(E), §§ 5.5(b)(i), 5.8(b)(iv)
Section 368(c), §§ 2.4(c)(ii)(A), 5.2(c), 5.2(c)(i), 5.2(c)(ii), 5.2(e), 5.5(a)(ii), 5.5(b)(iii), 5.7(c), 5.7(c)(i), 7.3(a)
Section 371, §§ 5.8(b)(i), 6.2(b)
Section 372, § 5.8(b)(i)
Section 374, § 5.8(b)(i)
Section 381, §§ 2.10(a)(ii)(A), 5.7(d), 5.8(a)(v), 6.1, 6.2(a), 6.2(b)(ii), 6.2(c), 6.2(d), 6.2(e), 6.3(c), 7.2(c)
Section 381(a), §§ 2.4(d)(iii)(B)(3), 2.4(d)(iii)(D), 2.7(b)(i), 2.7(d)(iii), 2.8(d)(i), 2.8(d)(i)(A), 2.8(d)(i)(C), 6.2(b), 6.2(c), 6.7(a)(iv)(Example 6.33), 6.8(a)
Section 381(a)(1), § 6.2(b)(i)
Section 381(a)(2), § 6.2(b)(ii)
Section 381(b)(3), §§ 5.6(b), 6.2(d)
Section 381(c), § 6.2(c)
Section 382, §§ 2.7(b)(iii), 2.8(f), 2.10(a)(iv)(B), 5.6(a), 5.7(d), 6.1, 6.2(e), 6.3(a), 6.3(b), 6.4(a), 6.4(b)(i), 6.4(b)(ii), 6.4(b)(ii)(A), 6.4(c), 6.4(c)(Examples 6.1 & 6.2), 6.4(d), 6.4(d)(i), 6.4(d)(iii)(Examples 6.11 & 6.12), 6.4(d)(vi), 6.4(d)(vii), 6.4(d)(vii)(A), 6.4(d)(vii)(B), 6.4(d)(vii)(C), 6.4(d)(vii)(D)(1), 6.4(d)(vii)(E), 6.4(d)(vii)(G), 6.4(d)(vii)(H), 6.4(d)(vii)(I), 6.4(e)(i), 6.4(e)(v), 6.4(e)(vi), 6.4(e)(vii), 6.4(e)(viii), 6.4(f)(ii), 6.4(f)(iii), 6.4(f)(iii)(B), 6.4(f)(iv), 6.4(f)(v), 6.4(g)(i), 6.4(g)(ii)(A), 6.4(g)(ii)(B), 6.4(g)(ii)(C), 6.4(g)(iii)(A), 6.4(g)(iii)(B), 6.4(g)(iv), 6.4(h)(i), 6.4(h)(ii)(A), 6.4(h)(ii)(B), 6.4(h)(ii)(C), 6.4(h)(ii)(D), 6.4(h)(iii)(A), 6.4(h)(iii)(B), 6.4(h)(iii)(D), 6.5(a), 6.6(a), 6.6(b), 6.6(d), 6.7(a)(iv)(Examples 6.33 & 6.34), 6.8(a), 6.9(a), 6.9(b), 6.9(c)(i), 6.9(c)(ii), 6.9(c)(ii)(Examples 6.35 & 6.37–6.40), 6.9(c)(iii), 6.9(d), 6.9(d)(Examples 6.41 & 6.42), 6.9(e), 6.9(f), 7.3(b)
Section 382(a), §§ 2.7(b)(iii), 6.2(b)(ii), 6.3(a), 6.3(b), 6.4(d), 6.4(g), 6.4(g)(i), 6.4(g)(ii)(B), 6.4(g)(ii)(c), 6.6(e), 6.7(a)(iv), 6.7(a)(iv)(Example 6.32)
Section 382(a)(1)(C), § 6.8(a)
Section 382(b), §§ 6.1, 6.2(e), 6.3(a), 6.3(c), 6.4(c), 6.4(f)
Section 382(b)(1), §§ 6.3(c), 6.9(d)(Example 6.41)
Section 382(b)(3), § 6.4(c)
Section 382(b)(3)(A) §§ 6.4(c), 6.4(c)(Example 6.2) 6.4(h)(iii)(B)
Section 382(c), §§ 6.4(f), 6.4(f)(iv), 6.4(g)(ii)(C), 6.4(g)(iii)(A), 6.4(g)(iii)(C), 7.2)(b)(iv)
Section 382(d), § 6.4(h)(i)
Section 382(d)(1)(B), § 6.4(h)(iii)(B)
Section 382(e), §§ 6.4(g)(iii)(B), 6.4(b)(ii)
Section 382(e)(1), §§ 6.4(d), 6.4(d)(vii)(H)
Section 382(e)(2), §§ 6.4(f), 6.4(f)(iv)
Section 382(f), § 6.4(b)(iii)
Section 382(g), §§ 2.7(b)(iii), 6.4(d), 6.4(g)(i), 6.4(g)(ii)(A)
Section 382(g)(1), § 6.4(d)(iv)
Section 382(g)(3)(A), §§ 6.4(d)(iv), 6.4(e)(iii)(B)
Section 382(g)(4)(D), § 6.4(d)(iii)(Example 6.12)
Section 382(h), §§ 6.4(d)(vii)(D)(1), 6.4(h)(ii)(C), 6.4(h)(ii)(D), 6.4(h)(iii)(B)
Section 382(h)(1), § 6.4(h)(iii)(D)
Section 382(h)(2), § 6.49h)(ii)(C)
Section 382(h)(3), §§ 64(h)(i), 6.4(h)(ii)(C), 6.4(h)(iii)(B)
Section 382(h)(3)(A)(ii), §§ 6.4(h)(i), 6.6(d)
Section 382(h)(3)(B), §§ 6.4(h)(i), 6.6(d)
Section 382(h)(4), § 6.4(h)(i)
Section 382(h)(5), § 6.4(g)(ii)(B)
Section 382(h)(5)(A), §§ 6.4(h)(ii)(B), 6.4(h)(iii)(C), 6.4(h)(iii)(D)
Section 382(h)(6), §§ 6.4(h)(i), 6.4(i), 6.4(i)(A), 6.4(a)(ii)(A), 6.4(h)(ii)(B), 6.4(h)(iii)(B)
Section 382(h)(6)(A), § 6.4(h)(ii)(B)
Section 382(h)(6)(B), § 6.4(h)(ii)(A)
Section 382(h)(7)(A), § 6.4(h)(iii)(B)
Section 382(h)(8), § 6.4(h)(i)
Section 382(i)(2), § 6.4(d)(i)(Example 6.6)
Section 382(i)(3), § 6.4(d)
Section 382(k), § 6.4(d)
Section 382(k)(1), § 6.4(b)(i)
Section 382(k)(2), § 6.4(b)(i)
Section 382(k)(6), § 6.4(d)
Section 382(k)(6)(A), § 6.4(d)(iii)(Example 6.11)
Section 382(k)(6)(B), § 6.4(b)(ii)(A)
Section 382(k)(7), § 6.4(d)(i)(Example 6.5)
Section 382(l)(1), §§ 6.4(d)(vii)(H), 6.4(f), 6.4(f)(iii), 6.4(f)(iii)(A), 6.4(f)(iii)(B), 6.4(f)(iii)(D)
Section 382(l)(1)(B), §§ 6.4(f)(iii), 6.4(f)(iii)(A), 6.4(f)(iii)(B)
Section 382(l)(3)(B), §§ 6.4(d)(ii), 6.4(e)(viii)(D)
Section 382(l)(3)(C) § 6.4(d)(ii)
Section 382(l)(4), §§ 6.4(f), 6.4(f)(iii)(D), 6.4(f)(iv)
Section 382(l)(4)(E), § 6.4(f)(ii)
Section 382(l)(5), §§ 1.2(f)(viii), 2.7(b)(iii), 6.1, 6.2(e), 6.4(f)(iv), 6.4(g)(i), 6.4(g)(ii)(A), 6.4(g)(ii)(B), 6.4(g)(ii)(C), 6.4(g)(iii)(A), 6.4(g)(iii)(C), 6.4(g)(iv), 6.7(a)(v)
Section 382(l)(5)(A)(ii), § 6.4(g)(ii)(A)
Section 382(l)(5)(B), §§ 2.7(b)(iii), 6.4(g)(ii)(A), 6.4(g)(ii)(B)
Section 382(l)(5)(C), § 6.4(g)(ii)(A)
Section 382(l)(5)(D), §§ 6.4(g)(ii)(A), 6.4(g)(ii)(B)
Section 382(l)(5)(H), § 6.4(g)(iii)(A)
Section 382(l)(6), §§ 1.2(f)(viii), 2.6(b), 6.1, 6.2(e), 6.4(f)(iv), 6.4(g)(i), 6.4(g)(iii)(A), 6.4(g)(iii)(B), 6.4(g)(iii)(c), 6.4(g)(iv)
Section 382(m), §§ 6.4(d)(vii)(A), 6.4(d)(vii)(D)(2)
Section 382(n), § 6.4(d)(vii)(I)
Section 383, §§ 6.1, 6.2(e), 6.4(h)(ii)(C), 6.5(a), 6.8(a)
Section 384, §§ 6.1 , 6.2(e), 6.4(h)(ii)(C), 6.6(a), 6.6(b), 6.6(c), 6.6(c)(Example 6.27), 6.6(d)(Example 6.28), 6.6(e), 6.6(e)(Example 6.31), 6.9(f)
Section 384(a)(1), § 6.6(c)
Section 384(b), § 6.56(c)
Section 384(c)(1), § 6.6(d)
Section 384(c)(1)(A), §§ 6.6(b), 6.6(d)
Section 384(c)(1)(B), § 6.6(d)
Section 384(c)(1)(C), § 6.6(d)
Section 384(c)(3), § 6.9(f)
Section 384(c)(3)(A), § 6.6(e)
Section 384(c)(5), § 6.6(c)
Section 384(c)(7), § 6.6(c)
Section 384(c)(8), § 6.6(b)
Section 384(d), § 6.6(b)
Section 384(f), § 6.6(b)
Section 385, §§ 3.3(g), 7.1, 7.7(a), 9.3(c)
Section 385(b), § 7.7(a)
Section 408(f)(1), § 4.3(h)
Section 441, § 4.3(c)(iv)
Section 414(b), § 2.4(a)(i)
Section 414(c), § 2.4(a)(i)
Section 441(e), § 4.3(c)(iv)
Section 442, § 4.3(g)
Section 443, §§ 4.4(a)(ii), 4.5
Section 443(a), § 4.3(c)(iv)
Section 443(a)(2), § 4.3(g)
Section 443(c), § 4.3(g)
Section 447(e), § 5.2(g)
Section 451, § 6.4(h)(ii)(A)
Section 453, § 3.2(e)(iii)
Section 455, § 6.4(h)(ii)(D)
Section 461, § 6.4(h)(ii)(A)
Section 461(h), § 6.4(h)(ii)(C)
Section 465, §§ 4.3(c)(i), 4.3(j)(ii), 4.4(d), 6.4(h)(ii)(A)
Section 465(b), § 4.3(c)(i)
Section 465(b)(3)(c), § 2.6(c)
Section 465(e), § 2.8(e)
Section 469, §§ 2.8(a)(iii), 3.2(g)(i), 3.2(k), 4.3(c)(i), 4.4(d)
Section 469(b), § 2.7(a)
Section 469(c), § 4.3(j)(ii)
Section 469(g), § 4.3(c)(iii)
Section 469(g)(1)(A), § 4.4(e)
Section 481, § 6.4(h)(ii)(A), 6.4(h)(ii)(C)
Section 482, §§ 2.4(b)(ii), 2.4(b)(iii)
Section 483, § 2.4(d)(ii)
Section 501(c)(3), § 6.4(d)(vi)
Section 501(c)(15), § 5.8(b)(v)
Section 581, §§ 2.11(a)(i), 5.8(b)(ii), 6.4(d)(vii)(D)(1)
Section 591, § 5.8(b)(ii)
Section 591(a), § 2.11(a)(i)
Section 645, § 4.3(c)(iv)
Section 671, §§ 3.3(a), 7.9(b)
Section 672, § 7.9(b)
Section 673, § 7.9(b)
Section 674, § 7.9(b)
Section 675, § 7.9(b)
Section 676, § 7.9(b)
Section 677, § 7.9(b)
Section 702, § 3.2(a)
Section 702(a), §§ 3.2(e)(i), 3.2(h)(i)
Section 702(a)(8), § 3.2(a)
Section 703, § 3.2(g)(i)(Example 3.1)
Section 703(b)(2), § 3.2(g)(i)
Section 704, §§ 1.2(e)(iv), 11.2(m)
Section 704(b), §§ 3.2(e)(i), 3.2(e)(ii)
Section 705, §§ 3.2(a), 3.2(d), 3.2(e)(i), 3.2(h)(i)
Section 705(a), § 3.2(a)
Section 705(a)(1)(A), §§ 3.2(a), 3.2(e)(i)
Section 706(c), § 4.3(d)(i)
Section 706(c)(2), §§ 3.2(l), 4.3(d)(i)
Section 706(c)(2)(A)(i), § 4.3(d)(i)
Section 706(d), §§ 3.2(l), 4.3(d)(i)
Section 707(b), § 3.3(d)
Section 707(b)(1), § 2.4(a)(i)
Section 707(b)(2)(A), § 1.2(e)(i)
Section 707(b)(2)(A)(ii), § 1.2(e)(i)
Section 707(b)(2)(A)(ii)(V), § 1.2(e)(i)
Section 708, §§ 3.2(b)(ii), 3.2(l)
Section 708(b)(1)(B), §3.2(1)
Section 715, § 10.3(d)
Section 721, §§ 2.4(a)(ii)(B)(1), 7.8(c)
Section 731, §§ 2.4(a)(ii)(B)(1), 3.2(e)(i), 3.2(e)(iii), 3.2(k)
Section 731(a), §§ 3.2(a), 3.2(e)(i)
Section 731(a)(1), § 3.2(e)(i)
Section 733, §§ 3.2(a), 3.2(d), 3.2(h)(i)
Section 741, § 3.2(k)
Section 751(a), § 3.2(e)(iii)
Section 752, §§ 2.8(e), 2.9(a)(i)(A), 3.2(a), 3.2(c)(i), 3.2(d), 3.2(e)(i), 3.2(e)(iii), 3.2(h)(i), 3.2(j), 3.2(k)
Section 752(b), §§ 3.2(a), 3.2(e)(ii), 3.2(e)(iii)
Section 754, §§ 3.2(h), 3.2(h)(i)
Section 815(e)(1), § 7.2(b)(iv)
Section 819(b)(2), § 7.2(b)(iv)
Section 856(c)(5)(D)(ii), § 6.2(c)
Section 856(c)(7)(B), § 5.8(a)(iii)(C)(2)(Example 5.9)
Section 954(b)(3), § 5.8(a)(iii)(C)(2)(Example 5.9)
Section 988, § 2.3(a)(i)
Section 1001, §§ 2.4(d)(iii), 2.4(d)(iii)(D), 2.9(a)(i)(A), 2.9(a)(ii)(A), 2.9(b), 2.9(c), 2.10(a)(iv)(A), 3.2(e)(iii)
Section 1001(a), §§ 2.9(a)(i)(A), 2.9(c), 4.3(j)(i)(c)
Section 1014, § 7.2(b)(iv)
Section 1016(a)(8), § 2.6(c)
Section 1017, §§ 2.6(d), 2.7(a), 2.7(d), 2.7(d)(ii)(H), 2.7(d)(iii), 2.10(a)(ii)(A), 2.10(a)(iii), 3.2(h)(i), 5.8(b)(vi), 7.2(b)(iii), 8.1, 8.2(a)(i), 8.4(a)
Section 1017(a), §§ 2.7(b)(i), 6.4(h)(ii)(C)
Section 1017(b)(2), §§ 2.7(a), 2.7(d)(i), 2.7(d)(ii)(A), 2.7(d)(ii)(B)
Section 1017(b)(3), § 2.10(a)(i)
Section 1017(b)(3)(B), § 2.7(d)(i)
Section 1017(b)(3)(C), §§ 2.7(d)(ii)(E), 3.2(h)
Section 1017(b)(3)(D), §§ 2.7(d)(ii)(F), 2.10(a)(i), 2.10(a)(ii)(A), 2.10(a)(ii)(B)
Section 1017(b)(3)(E), §§ 2.7(d)(i), 2.7(d)(ii)(B), 2.7(d)(ii)(C), 2.7(d)(ii)(D)
Section 1017(b)(3)(F)(i), § 2.7(d)(ii)(D)
Section 1017(b)(3)(F)(ii), § 2.7(d)(ii)(D)
Section 1017(b)(4), §§ 2.6(c), 2.7(d)(ii)(C)
Section 1017(b)(4)(C), §§ 2.7(d)(ii)(B), 2.7(d)(ii)(C)
Section 1017(c)(1), § 2.7(d)(i)(B)
Section 1017(c)(2), § 2.7(d)(ii)(H)
Section 1017(d), §§ 2.7(d)(ii)(H), 3.2(h)
Section 1017(d)(1), § 2.10(a)(ii)(A)
Section 1031, § 3.2(c)(iii)(A)
Section 1032, §§ 3.2(j), 5.2(g), 5.8(b)(vi), 6.4(e)(i)
Section 1034, § 2.3(a)(ii)
Section 1038, §§ 9.5(c), 9.5(c)(i), 9.5(c)(ii)
Section 1038(b), §§ 9.5(c), 9.5(c)(i)
Section 1038(d), §§ 9.5(c), 9.5(c)(i)
Section 1041, §§ 4.3(h)(i), 4.3(i)
Section 1060, §§ 7.5(h)(i), 7.5(h)(ii)
Section 1091, §§ 2.9(a)(iv)(A), 2.9(a)(iv)(B)
Section 1092(d), § 7.5(h)(ii)
Section 1104, § 11.3(b)(viii)(A)
Section 1106(a)(6), § 7.9(a)
Section 1115, § 11.3(b)(viii)(A)
Section 1121, § 11.3(b)(viii)(F)
Section 1123(a), § 11.3(b)(viii)(B)
Section 1123(a)(8), § 11.3(b)(viii)(B)
Section 1125, § 11.3(b)(viii)(F)
Section 1127, §§ 11.3(b)(viii)(E), 11.3(b)(viii)(F)
Section 1127(e), § 11.3(b)(viii)(F)
Section 1128, § 11.3(b)(viii)(F)
Section 1129, § 11.3(b)(viii)(F)
Section 1129(a), § 11.3(b)(viii)(C)
Section 1129(a)(9), §§ 4.3(h), 11.2(m)
Section 1129(a)(9)(c), § 11.2(m)
Section 1129(b)(2)(B)(ii), § 11.3(b)(viii)(D)
Section 1146(b), § 8.7
Section 1146(d), § 8.7
Section 1155, § 11.3(b)(viii)(A)
Section 1211, § 2.9(d)
Section 1212, §§ 2.7(a), 4.3(c), 4.4(d), 6.4(c)
Section 1221, § 9,3(e)
Section 1231, § 2.8(c)
Section 1223(1), §§ 5.1(b), 5.2(g), 5.8(b)(vi)
Section 1223(2), §§ 5.2(b), 5.2(g), 5.8(b)(vi)
Section 1232(a), § 9.5(d)
Section 1244, §§ 3.3(h), 9.3(f)
Section 1245, §§ 2.7(d)(ii)(H), 2.9(a)(ii)(A), 3.2(h), 3.2(j)
Section 1250, § 2.7(d)(ii)(H)
Section 1271, §§ 2.4(b)(iii), 2.9(a)(iv)(A), 6.2(b)(i),
Section 1271(a), § 9.3(a)
Section 1271(a)(1), §§ 5.8(b)(iv), 9.3(a)
Section 1272, § 2.4(b)(iii)
Section 1273, §§ 2.3(a)(iv), 2.4(b)(iii), 2.4(d)(i), 2.4(d)(ii), 2.4(d)(iii)(C), 2.9(a)(iv)(A), 3.3(g)
Section 1273(b)(3), § 2.4(d)(ii)
Section 1273(b)(4), § 2.4(d)(ii)
Section 1274, §§ 2.3(a)(iv), 2.4(b)(iii), 2.4(d)(i), 2.4(d)(ii), 2.4(d)(iii)(C), 2.9(a)(iv)(A), 3.3(g), 11.2(m)
Section 1274(d), §§ 6.4(b)(iii), 11.2(m)
Section 1275(a)(1), § 2.8(b)(i)
Section 1275(a)(4), §§ 2.3(a)(iii), 2.4(d)(i), 3.2(c)(i)
Section 1276, § 2.4(c)(ii)
Section 1306, § 11.3(b)(viii)(E)
Section 1325(a)(4), § 11.2(o)
Section 1325(b), § 11.3(b)(viii)(C)
Section 1325(b)(2), § 11.3(b)(viii)(C)
Section 1341, §§ 2.10(b), 4.3(c), 4.4(b)
Section 1361, § 3.3(a)
Section 1361(c)(3), §§ 3.3(k), 4.3(b)(Exhibit 4.3 Estate Tax Return)
Section 1362(c), § 3.3(f)
Section 1363(c)(2)(A), § 3.3(c)
Section 1363(d), § 10.3(a)(i)
Section 1366, § 3,3(h)
Section 1366(a)(1), § 3.3(e)
Section 1366(a)(1)(A), § 3.3(e)
Section 1366(d), § 3.3(e)
Section 1366(d)(1), § 3.3(h)
Section 1366(d)(3), § 3.3(h)
Section 1367, § 3.3(e)
Section 1367(a), § 3.3(h)
Section 1367(a)(1), § 3.3(a)
Section 1367(b)(2), § 3.3(d)
Section 1367(b)(3), § 3.3(h)
Section 1368, § 11.2(e)
Section 1368(e)(1)(A), § 3.3(a)
Section 1371(d), § 10.3(a)(i)
Section 1371(e), § 3.3(h)
Section 1374, §§ 3.3(i), 6.4(h)(ii)(C), 10.3(a)(i)
Section 1374(d), § 6.4(h)(ii)(C)
Section 1375, § 10.3(a)(i)
Section 1377(a)(1), § 3.3(k)
Section 1377(a)(2), § 3,3(k)
Section 1398, §§ 4.1, 4.2(a), 4.2(b), 4.3(a)(Exhibit 4.1), 4.3(b), 4.3(c)(i), 4.3(c) (ii), 4.3(c)(iii), 4.3(c)(iv), 4.3(c)(v), 4.3(h)(i), 4.3(j)(iii), 4.3(k), 4.4(a), 4.4(a)(i), 4.4(d), 4.4(e), 8.1, 8.2(a)(i), 8.2(b)(iv), 8.4(a), 8.4(c), 8.4(d), 8.7, 10.3(d), 11.3(b)(viii)(A)
Section 1398(b)(6), § 4.3(c)(iii)
Section 1398(c), § 4.2(b)
Section 1398(c)(1), § 4.3(c)(iii)
Section 1398(d), § 8.2(a)(i)
Section 1398(d)(1), § 4.3(c)(iv)
Section 1398(d)(2), §§ 3.2(l), 4.4(a), 4.4(a)(i), 4.4(b)
Section 1398(d)(2)(A), §§ 4.4(a), 4.4(b)
Section 1398(e), § 4.4(k)
Section 1398(e)(1), §§ 4.3(d), 11.3(b)(viii)(A)
Section 1398(e)(3), §§ 4.3(e), 4.3(e)(i)
Section 1398(e)(3)(B), § 4.3(e)
Section 1398(e)(4), § 4.3(e)
Section 1398(f), § 3.2(b)(ii), 3.2(l), 4.3(j), 4.3(j)(i)(E)
Section 1398(f)(1), §§ 4.3(a), 4.3(c)(iii), 4.3(d)(i)
Section 1398(f)(2), §§ 4.3(j)(i)(E), 4.3(j)(iii), 4.3(i)
Section 1398(g), §§ 4.3(b), 4.3(c), 4.3(c)(i), 4.3(c)(iii), 4.3(c)(v), 8.2(a)(i)
Section 1398(h), §§ 4.3(b), 4.3(e)(ii), 4.5
Section 1398(h)(1), §§ 3.2(b)(iii), 4.3(e)(ii)
Section 1398(h)(2)(D), § 4.3(e)(ii)
Section 1398(i), §§ 4.3(c)(i), 4.3(j)(i)(E), 4.4(d), 4.4(e)
Section 1398(j)(1), § 4.3(g)
Section 1398(j)(2), § 4.4(e)
Section 1398(j)(2)(A), § 4.3(f)
Section 1398(j)(2)(B), § 4.4(e)
Section 1399, §§ 3.2(b), 3.2(b)(ii), 3.3(b), 4.1, 4.2(a), 7.7(a), 8.1, 8.2(a)(ii), 8.2(b)(iv), 10.3(d), 11.2(b)(ii)
Section 1501, § 2.9(a)
Section 1502, §§ 2.9(a), 6.2(e), 9.3(g)(ii)
Section 1504, §§ 6.9(d)(Example 6.41), 10.3(e)(i)
Section 1504(a), §§ 5.2(e), 5.7(c)(ii), 5.7(c)(iii), 5.7(c)(x)
Section 1504(a)(2), §§ 5.2(d), 5.2(e), 6.4(e)(iii)(Example 6.11), 6.6(c), 7.4(e), 7.4(f), 7.5(c)
Section 1504(a)(4), §§ 5.2(e), 6.2(b)(i), 6.4(d), 6.4(d)(iii)(Example 6.11), 6.4(d)(vii)(B), 6.4(d)(vii)(C), 6.4(d)(vii)(H), 6.4(e)(iii)(B), 6.4(e)(vi), 6.4(e)(vii), 6.4(g)(ii)(A), 6.4(g)(iii)(B), 6.6(c), 7.4(e), 7.5(h)(iii)
Section 1504(b), §§ 5.7(c)(ii), 5.7(c)(iii)
Section 3402, § 10.3(d)
Section 4941, § 11.2(e)(v)
Section 4971, §§ 11.2(b)(i), 11.2(e)(v), 11.2(g)
Section 4971(a), §§ 11.2(b), 11.2(e)(v), 11.2(g)
Section 4971(b), § 11.2(b)
Section 4975, §§ 11.2(e)(v), 11.2(g)
Section 4975(a) §§ 11.2(e)(v), 11.2(g)
Section 4980, § 11.2(e)(v)
Section 6012, §§ 3.2(b), 4.2(b), 4.3(a)
Section 6012(b)(3), §§ 7.9(a)
Section 6012(b)(4), §§ 4.2(b), 4.3(b)
Section 6013(d)(3), § 10.3(a)(ii)
Section 6020(a), §§ 11.3(b), 11.3(b)(i), 11.3(b)(vii)
Section 6020(b), §§ 10.3(g), 11.3(b)(i), 11.3(b)(vii)
Section 6031, § 3.2(b)
Section 6036, § 10.2(a)
Section 6050P, §§ 2.10(a), 2.10(a)(i), 2.10(b)
Section 6050P(c), § 2.10(a)(i)
Section 6050P(c)(2)(D), § 2.10(a)(i)
Section 6081, § 4.4(a)(i)
Section 6151, § 4.2(b)
Section 6154, § 11.2(b)
Section 6203, §§ 11.2(e)(i)(A), 11.2(e)(i)(B)
Section 6213, § 10.3(j)
Section 6229(f), § 10.3(m)
Section 6231(a)(5), § 4.3(v)
Section 6303, § 12.3(b)
Section 6305, §§ 11.2(e), 11.2(e)(iii)
Section 6321, §§ 12.2(e), 12.3(b), 12.3(e), 12.3(h)
Section 6322, §§ 12.3(b), 12.3(e)
Section 6323, §§ 11.2(e), 12.3(b), 12.3(d), 12.3(f)
Section 6323(b)(8), § 12.3(d)
Section 6323(c), §§ 12.3(d), 12.3(e)
Section 6323(d), § 12.3(d)
Section 6323(f), §§ 12.2(e), 12.3(b)
Section 6323(f)(1), § 12.3(b)
Section 6323(f)(1)(B), § 12.3(b)
Section 6323(h)(1)(A), § 12.3(b)
Section 6325(a)(1), § 12.3(h)
Section 6331, § 12.3(b)
Section 6332(d)(1), § 4.2(c)
Section 6334, § 12.3(h)
Section 6334(a), § 12.3(b)
Section 6334(a)(7), § 12.3(b)
Section 6401, § 10.3(o)
Section 6402(a), § 11.2(f)(iii)
Section 6402(b), § 4.4(b)
Section 6411, §§ 11.2(b), 11.2(l)
Section 6487, § 11.2(e)(i)(c)
Section 6501, § 10.3(m)
Section 6501(a), § 11.2(e)(i)(A)
Section 6501(c)(4), § 11.2(e)(i)(C)
Section 6501(e)(1)(A), § 11.3(b)(vii)
Section 6502, §§ 10.3(m), 12.3(b)
Section 6502(a)(1), § 12.3(b)
Section 6502(a)(2), § 11.2(e)(i)(B)(2)
Section 6503, §§ 10.3(m), 11.2(e)(i)(B)(1)
Section 6503(h), § 11.2(e)(i)(B)(2)
Section 6511, §§ 10.3(c), 10.3(k)
Section 6511(d), §§ 9.4(b), 9.4(i)
Section 6531(2), § 11.3(b)(iii)
Section 6601(a), §§ 4.2(b), 12.3(e)
Section 6621, § 11.2(m)
Section 6621(a), § 11.2(h)
Section 6621(a)(2), § 11.2(m)
Section 6621(c), §§ 11.2(h), 11.2(m)
Section 6622, § 11.2(m)
Section 6634, § 10.3(n)
Section 6651, § 10.3(i), 11.2(g)
Section 6651(a)(1), § 11.2(g)
Section 6651(a)(2), § 11.2(g)
Section 6653, § 11.2(f)
Section 6654, § 11.2(g)
Section 6658, § 10.3(i)
Section 6658(a)(2), § 10.3(i)
Section 6661(a), § 11.2(g)
Section 6662, § 7.7(c)
Section 6662(a), § 7.6
Section 6662A, § 7.7(c)
Section 6664, § 7.7(c)
Section 6665(a), § 12.3(e)
Section 6672, §§ 1.2(h), 4.3(b), 10.3(d), 10.3(j), 11.2(e)(i)(c), 11.2(f) 11.2(f)(i), 11.2(f)(i)(A), 11.2(f)(ii), 11.2(f)(iii), 11.2(f)(iv), 11.2(l), 11.2(o), 12.3(e)
Section 6672(a), § 11.2(f)(iv)
Section 6676, § 7.7(c)
Section 6698, § 11.2(g)
Section 6703(c)(1), § 10.3(k)
Section 6721, § 11.2(g)
Section 6722, § 11.2(g)
Section 6781(a), § 10.4(a)
Section 6872, § 10.2(a)
Section 6901(a), § 10.3(a)
Section 6903, § 10.2(a)
Section 7121, § 10.3(o)
Section 7122, § 10.3(o)
Section 7421, §§ 10.3(d), 11.2(f)(iv)
Section 7421(a), § 10.3(d)
Section 7430, § 10.4(b)
Section 7430(c)(6), § 10.4(b)
Section 7454, § 10.3(b)(vii)
Section 7501, §§ 12.2(d), 12.2(e)
Section 7502, § 11.3(b)(ii)
Section 7512, § 12.2(d)
Section 7526(a)(1), § 10.3(m)
Section 7701, § 5.4(d)(v)
Section 7701(a)(42), § 2.9(a)(iv)(B)
Section 7701(a)(43), § 2.9(a)(iv)(B)
Section 7701(o), § 7.7(c)
Section 7701(o)(1), § 7.7(c)
Section 7701(o)(5)(C), § 7.7(c)
Section 7872, §§ 2.4(b)(ii), 2.4(b)(iii)
Section 9100, § 6.4(g)(ii)(B)
Chief Counsel Advice (C.C.A.)
200149008, § 2.9(a)(ii)(B)
200801039, § 2.6(e)
200818005, § 7.5(h)(i)
200844015, § 2.3(d)
200915033, § 6.4(g)(ii)(A)
200926027, § 6.4(h)(i)
201014059, § 7.5(i)
2011-412, § 6.2(b)(i)
Field Service Advice
9908005, § 2.9(a)(ii)
9912007, § 2.9(a)(ii)(B)
9932019, § 2.6(b)(ii)
1998-416, § 6.7(a)(iii)
1999-540, § 7.2(b)(iii)
1999-1043, § 9.3(a)
199910009, §§ 6.4(d), 6.4(e)(viii)
199915005, § 2.4(b)
199922034, § 2.4(b)(ii)
199926011, § 6.7(a)(i)
199926018, § 2.4(b)(ii)
200006003, § 2.4(b)(ii)
200123008, § 24(c)(ii)(B)
200135002, §§ 2.8(a)(i)(A), 2.8(a)(ii)
200145009, § 2.7(d)(iii)
200148004, § 6.2(b)(i)
General Counsel Memorandum (G.C.M.)
33859, § 5.8(a)(v)
36069, § 5.7(c)(iii)
36111, § 5.5(b)(iii)
37905, § 5.5(b)(iii)
39102, § 5.5(b)(iii)
39225, § 2.4(d)(iii)
Internal Legal Memorandum (ILM)
199910005, § 4.4(a)
199924006, § 11.2(f)(iii)
199941002, § 4.4(b)
200029002, § 12.2(e)
200113027, § 11.2(b)
200113031, § 10.3(n)
200630016, § 4.3(e)(ii)
Notices
87-14, § 6.9(e)
87-68, § 9.3(e)
87-79, §§ 6.4(c), 6.4(h)(ii)(B), 6.4(h)(ii)(C)
91-15, §§ 2.4(a)(ii)(B)(1), 3.2(j)
94-47, § 7.7(b)
1963-119, § 2.4(b)(iii)
1994-446, § 3.2(e)(iii)
1995-174, § 3.2(e)(iii)
1995-406, § 4.3(e)
1997-91, § 4.4(a)
1997-547, § 4.3(e)(ii)
1998-340, § 3.2(e)(i)
1999-36, § 2.9(a)(ii)(B)
2002-25, § 4.4(e)
2003-65, §§ 6.4(h)(i), 6.4(h)(ii)(B), 6.4(h)(ii)(C), 6.4(h)(ii)(D), 6.6(d)
2004-58, §§ 6.9(e), 9.3(g), 9.3(g), 9.3(g)(vi)
2006-83, § 11.3(b)(viii)(A)
2006-198, § 4.4(e)
2008-76, §§ 6.4(d)(vii)(A), 6.4(d)(vii)(B), 6.4(d)(vii)(C)
2008-78, §§ 6.4(f)(iii)(A), 6.4(f)(iii)(C), 6.4(f)(iii)(D)
2008-83, §§ 5.8(a)(iii), 6.4(d)(vii)(A), 6.4(d)(vii)(C), 6.4(d)(vii)(D), 6.4(d)(vii)(D)(1), 6.4(h)(i),
2008-84, § 6.4(d)(vii)(C)
2008-100, §§ 5.8(a)(iii), 6.4(d)(vii)(E), 6.4(d)(vii)(E), 6.4(d)(vii)(H)
2009-14, §§ 5.8(a)(iii), 6.4(d)(vii)(E), 6.4(d)(vii)(F), 6.4(d)(vii)(G)
2009-38, §§ 6.4(d)(vii)(E), 6.4(d)(vii)(E), 6.4(d)(vii)(G), 6.4(d)(vii)(H)
2010-2, §§ 6.4(d)(vii)(E), 6.4(d)(vii)(H)
2010-40, § 7.7(c)
2010-49, § 6.4(e)(v)
2010-50, § 6.4(d)(i)
2010-58, § 6.1
Significant Service Center Advice
200235030, §§ 2.3(d), 2.10(b)
T. C. Summary Opinion
2001-74(2001), § 2.3(d)
Technical Advice Memorandum (T.A.M.)
9302001, § 2.8(a)(i)(A)
9332004, §§ 6.4(b)(ii), 6.4(b)(ii)(A)
9338049, § 2.5(b)
9402003, § 2.7(e)
9452002, § 5.2(e)
9541006, § 2.4(a)(i)
9822005, § 2.4(c)(ii)(A)
199942003, §§ 6.4(h)(ii)(B), 6.4(h)(ii)(D)
200447037, § 6.9(f)
200513027, § 6.4(b)(ii)
200606037, §§ 2.4(c)(ii), 2.4(d)(iii)(A)
Treasury Decision (T.D.)
8352, § 6.5(a)
8364, §§ 6.9(e), 9.3(g)(i)
8460, § 2.4(a)(i)(A)
8474, § 7.5(b)
8490, § 6.4(e)(i)
8515, § 7.5(f)
8530, § 2.6(b)
8531, §§ 6.4(e)(i), 6.4(e)(viii), 6.4(e)(viii)(A)
8711, § 7.5(h)(i)
8746, § 2.3(a)(iii)
8760, §§ 5.2(c), 5.2(d)
8761, § 5.2(d)
8824, § 6.9(c)(i)
8825, § 6.9(c)(i)
8858, §§ 7.5(h)(ii), 7.5(h)(iii)
8882, § 5.2(g)
8883, § 5.8(a)(iv)
8913, § 5.7(c)(vi)
8940, §§ 7.5(h)(iii), 7.5(h)(iv)
8960, § 5.7(c)(ix)
8984, §§ 6.9(e), 9.3(g)(iv)
9038, § 5.4(a)
9048, § 6.9(e)
9071, §§ 5.2(d), 7.5(h)(iv)
9089, § 2.9(a)(ii)(A)
9107, § 7.8(c)
9117, §§ 2.9(a)(ii)(A), 2.9(a)(iii)
9127, § 2.7(d)(i)
9182, §§ 5.2(d), 5.6(a)
9187, §§ 6.9(e), 9.3(g)
9198, § 5.7(c)(ix)
9254, § 6.9(e)
9303, § 5.4(d)(iii)
9304, § 5.8(a)(iii)(C)(3)
9316, § 5.2(d)
9330, § 6.4(h)(ii)(D)
9361, § 5.2(c)(ii)
9424, § 6.9(e)
9434, § 5.8(a)(iii)(C)
9435, § 5.7(c)(ii)
9475, § 5.4(d)(iii)
9487, § 6.4(h)(ii)(D)
9490, § 6.1
9497, §§ 2.8(c)(v), 2.8(e)
9498, § 2.8(e)