IRC Section 61
Gross Income Defined

IRC Section 103
Interest on State and Local Bonds

IRC Section 141
Private Activity Bond, Qualified Bond

IRC Section 351
Transfer to Corporation Controlled by Transferor

IRC Section 414
Definitions and Special Rules for service for predecessor employer
IRC Section 414(d)-Governmental Plans

IRC Section 451
General Rule for Taxable Year of Inclusion

IRC Section 2518
Disclaimers with respect to any interest in property

IRC Section 3121
Definitions regarding the term “wages” mean all remuneration for employment

IRC Section 6041
Information at Source – Payments of $600 or more

IRC Section 7701
Definitions of the terms “person”; “partnership/partner”; “corporation”; etc.

IRC Section 7871
Indian Tribal Governments Treated as States for Certain Purposes

IRC Section 7873
Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.