TABLE OF AUTHORITIES
United States Code
9 U.S.C. § 1 et seq............................................................................................................................................ 419
15 U.S.C. § 7001 et seq.................................................................................................................................... 102
15 U.S.C. § 7001(c).......................................................................................................................................... 102
15 U.S.C. § 7003(b)......................................................................................................................................... 102
26 U.S.C. §§ 1 to 1563.............................................................................................................................. 211-212
26 U.S.C. § 1(e)................................................................................................................. 113, 209, 234-235, 422
26 U.S.C. § 55.......................................................................................................................................... 236, 425
26 U.S.C. § 55(b)............................................................................................................................................. 236
26 U.S.C. § 55(d)............................................................................................................................................. 236
26 U.S.C. § 59(c).............................................................................................................................................. 236
26 U.S.C. § 62(a)(4)......................................................................................................................................... 226
26 U.S.C. § 67.......................................................................................................................................... 223, 422
26 U.S.C. § 67(a)...................................................................................................................... 223-225, 226, 422
26 U.S.C. § 67(b)...................................................................................................................... 223, 226, 258, 422
26 U.S.C. § 67(e)............................................................................................................................... 223-225, 422
26 U.S.C. § 67(e)(1)......................................................................................................................................... 223
26 U.S.C. § 67(g).............................................................................................................................. 223-226, 422
26 U.S.C. § 68(b)............................................................................................................................................. 228
26 U.S.C. § 68(e).............................................................................................................................................. 228
26 U.S.C. § 102................................................................................................................................................ 243
26 U.S.C. § 162........................................................................................................................................ 226, 232
26 U.S.C. § 163................................................................................................................................................ 232
26 U.S.C. § 163(h)........................................................................................................................................... 222
26 U.S.C. § 163(h)(2)(E).................................................................................................................................. 222
26 U.S.C. § 163(h)(4)(D).................................................................................................................................. 223
26 U.S.C. § 164................................................................................................................................................ 232
26 U.S.C. § 164(a)........................................................................................................................................... 226
26 U.S.C. § 172........................................................................................................................................ 230, 258
26 U.S.C. § 179................................................................................................................................................ 228
26 U.S.C. § 179(d)(4)....................................................................................................................................... 228
26 U.S.C. § 212................................................................................................................. 223, 226, 232, 240-241
26 U.S.C. § 213........................................................................................................................................ 112-113
26 U.S.C. § 213(c)(2)....................................................................................................................................... 112
26 U.S.C. § 265................................................................................................................................................ 241
26 U.S.C. § 267................................................................................................................................................ 257
26 U.S.C. § 267(b)(6)............................................................................................................................... 231, 257
26 U.S.C. § 267(b)(13)............................................................................................................................. 231, 257
26 U.S.C. § 303................................................................................................................................................ 255
26 U.S.C. § 442................................................................................................................................................ 215
26 U.S.C. § 453B............................................................................................................................................. 258
26 U.S.C. § 454................................................................................................................................................ 256
26 U.S.C. § 454(a)........................................................................................................................................... 256
26 U.S.C. § 468B............................................................................................................................................. 234
26 U.S.C. § 469........................................................................................................................................ 233, 422
26 U.S.C. § 469(a)(2)....................................................................................................................................... 230
26 U.S.C. § 469(c)(7)....................................................................................................................................... 235
26 U.S.C. § 469(i)(4)(A)................................................................................................................................... 230
26 U.S.C. § 469(i)(4)(B)................................................................................................................................... 230
26 U.S.C. § 469(j)(12)...................................................................................................................................... 230
26 U.S.C. § 475(e)(2)....................................................................................................................................... 233
26 U.S.C. § 501................................................................................................................................................ 233
26 U.S.C. § 584 (iii)......................................................................................................................................... 234
26 U.S.C. § 611................................................................................................................................................ 226
26 U.S.C. § 641(b)................................................................................................................................... 220, 421
26 U.S.C. § 641(c)............................................................................................................................................ 236
26 U.S.C. § 641(c)(2)(E)(ii).............................................................................................................................. 421
26 U.S.C. §§ 641 to 692................................................................................................................................... 209
26 U.S.C. § 642(a)........................................................................................................................................... 220
26 U.S.C. § 642(b)............................................................................................................................ 220, 223-224
26 U.S.C. § 642(c)..................................................................................................................... 219, 243-244, 422
26 U.S.C. § 642(c)(1)....................................................................................................................................... 222
26 U.S.C. §...
