| · Section 101 (7)Certain death benefits | | · Section 1021 (1)Sale of annuities |
| · Section 104 (1)Compensation for injuries or sickness | | · Section 105 (7)Amounts received under accident and health plans |
| · Section 106 (1)Contributions by employer to accident and health plans | | · Section 120 (1)Amounts received under qualified group legal services plans |
| · Section 125 (2)Cafeteria plans | | · Section 127 (2)Educational assistance programs |
| · Section 1274 (6)Determination of issue price in the case of certain debt instruments issued for property | | · Section 132 (10)Certain fringe benefits |
| · Section 1563 (4)Definitions and special rules for controlled groups | | · Section 162 (11)Trade or business expenses |
| · Section 163 (1)Interest | | · Section 212 (1)Expenses for production of income |
| · Section 213 (1)Medical dental etc expenses | | · Section 219 (2)Retirement savings |
| · Section 264 (4)Certain amounts paid in connection with insurance contracts | | · Section 318 (4)Constructive ownership of stock |
| · Section 401 (86)Qualified pension profit-sharing and stock bonus plans | | · Section 402 (10)Taxability of beneficiary of employees trust |
| · Section 403 (7)Taxation of employee annuities | | · Section 404 (17)Deduction for contributions of an employer to an employees trust or annuity plan and compensation under a deferred-payment plan |
| · Section 405 (2)Qualified bond purchase plans | | · Section 406 (1)Employees of foreign affiliates covered by section 3121 l agreements |
| · Section 407 (1)Certain employees of domestic subsidiaries engaged in business outside the United States | | · Section 408 (9)Individual retirement accounts |
| · Section 408A (10)Roth IRAs | | · Section 410 (21)Minimum participation standards |
| · Section 411 (17)Minimum vesting standards | | · Section 412 (9)Minimum funding standards |
| · Section 413 (2)Collectively bargained plans | | · Section 414 (24)Definitions and special rules |
| · Section 415 (10)Limitations on benefits and contributions under qualified plans | | · Section 416 (1)Special rules for top-heavy plans |
| · Section 417 (1)Definitions and special rules for purposes of minimum survivor annuity requirements | | · Section 419A (1)Exception for 10 or more employer plan |
| · Section 421 (8)General rules for restricted stock options | | · Section 422 (1)Incentive stock options |
| · Section 423 (2)Employee stock purchase plans | | · Section 457 (12)Deferred compensation plans of state and local governments and tax-exempt organizations |
| · Section 501 (16)Exemption from tax on corporations certain trusts etc | | · Section 502 (1)Feeder organizations |
| · Section 503 (8)Requirements for exemption | | · Section 511 (4)Imposition of tax on unrelated business income of charitable etc organizations |
| · Section 512 (3)Unrelated business taxable income | | · Section 513 (6)Unrelated trade or business |
| · Section 514 (9)Unrelated debt-financed income | | · Section 61 (5)Gross income defined |
| · Section 62 (2)Adjusted gross income defined | | · Section 691 (1)Recipients of income in respect of decedents |
| · Section 72 (20)Annuities, certain proceeds of endowment and life insurance contracts | | · Section 79 (4)Group term life insurance purchased for employees |
| · Section 83 (8)Property transferred in connection with performance of services | |
