PART 1 -- INCOME TAXES

Section 1.1(h)-1 is also issued under 26 U.S.C. 1(h);

Section 1.25A-1 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-2 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-3 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-4 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-5 also issued under section 26 U.S.C. 25A(i);

Section 1.25-1T also issued under 26 U.S.C. 25;

Section 1.25-2T also issued under 26 U.S.C. 25;

Section 1.25-3 also issued under 26 U.S.C. 25;

Section 1.25-3T also issued under 26 U.S.C. 25;

Section 1.25-4T also issued under 26 U.S.C. 25;

Section 1.25-5T also issued under 26 U.S.C. 25;

Section 1.25-6T also issued under 26 U.S.C. 25;

Section 1.25-7T also issued under 26 U.S.C. 25;

Section 1.25-8T also issued under 26 U.S.C. 25;

Section 1.28-0 also issued under 26 U.S.C. 28(d)(5);

Section 1.28-1 also issued under 26 U.S.C. 28(d)(5);

Section 1.30-1 also issued under 26 U.S.C. 30(d)(2);

Section 1.36B-0 also issued under 26 U.S.C. 36B(g);

Section 1.36B-5 also issued under 26 U.S.C. 36B(g);

Section 1.36B-4 also issued under 26 U.S.C. 36B(g);

Section 1.41-4 also issued under 26 U.S.C. 41(d)(4)(E);

Section 1.41-6 also issued under 26 U.S.C. 41(f)(1) and 1502;

Section 1.41-6T also issued under 26 U.S.C. 41(f)(1);

Section 1.41-8 also issued under 26 U.S.C. 41(c)(4)(B);

Section 1.41-9 also issued under 26 U.S.C. 41(c)(5)(C);

Section 1.42-1T also issued under 26 U.S.C. 42(n);

Section 1.42-3 also issued under 26 U.S.C. 42(n);

Section 1.42-4 also issued under 26 U.S.C. 42(n);

Section 1.42-5 also issued under 26 U.S.C. 42(n);

Sections 1.42-6, 1.42-8, 1.42-9, 1.42-10, 1.42-11, and 1.42-12 also issued under 26 U.S.C. 42(n);

Section 1.42-13 also issued under 26 U.S.C. 42(n);

Section 1.42-14 also issued under 26 U.S.C. 42(n);

Section 1.42-15 is also issued under 26 U.S.C. 42(n);

Section 1.42-16 also issued under 26 U.S.C. 42(n);

Section 1.42-17 also issued under 26 U.S.C. 42(n);

Section 1.42-18 also issued under 26 U.S.C. 42(h)(6)(F) and 42(h)(6)(K);

Sections 1.43-0 through 1.43-7 also issued under section 26 U.S.C. 43;

Section 1.43-3T also issued under 26 U.S.C. 43(c)(2)(B);

Section 1.45D-1 also issued under 26 U.S.C. 45D(e)(2) and (i);

Section 1.45G-1 also issued under 26 U.S.C. 45G(e)(2);

Section 1.45G-1T also issued under 26 U.S.C. 45G(e)(2);

Sections 1.45Q-1, 1.45Q-2 , 1.45Q-3, 1.45Q-4, and 1.45Q-5 also issued under 26 U.S.C. 45Q(h).

Section 1.45Q-3 also issued under 26 U.S.C. 45Q(f)(2).

Section 1.45Q-4 also issued under 26 U.S.C. 45Q(f)(5).

Section 1.45Q-5 also issued under 26 U.S.C. 45Q(f)(4).

Section 1.46-5 also issued under 26 U.S.C. 46(d)(6) and 26 U.S.C. 47(a)(3)(C);

Section 1.46-6 also issued under 26 U.S.C. 46(f)(7);

Section 1.47-1 also issued under 26 U.S.C. 47(a);

Section 1.48-9 also issued under 26 U.S.C. 38(b) (as in effect before the amendments made by Subtitle F of the Tax Reform Act of 1984);

Section 1.48(e)-1 issued under 26 U.S.C. 48;

Section 1.48D-6T also issued under 26 U.S.C. 48D(d)(2)(E) and (6);

Section 1.48D-6 also issued under 26 U.S.C. 48D(d)(6);

Sections 1.50A-1 --1.50B-5 also issued under 85 Stat. 553 (26 U.S.C. 40(b));

Section 1.52-1 also issued under 26 U.S.C. 52(b);

Section 1.56(g)-1 also issued under section 7611(g)(3) of the Omnibus Budget Reconciliation Act of 1989 (Pub. L. 101-239, 103 Stat. 2373);

Section 1.59A-0 also issued under 26 U.S.C. 59A(i).

Section 1.59A-1 also issued under 26 U.S.C. 59A(i).

Section 1.59A-2 also issued under 26 U.S.C. 59A(i).

Section 1.59A-3 also issued under 26 U.S.C. 59A(i).

Section 1.59A-4 also issued under 26 U.S.C. 59A(i).

Section 1.59A-5 also issued under 26 U.S.C. 59A(i).

Section 1.59A-6 also issued under 26 U.S.C. 59A(i).

Section 1.59A-7 also issued under 26 U.S.C. 59A(i).

Section 1.59A-8 also issued under 26 U.S.C. 59A(i).

Section 1.59A-9 also issued under 26 U.S.C. 59A(i).

Section 1.59A-10 also issued under 26 U.S.C. 59A(i).

Section 1.6417-5T also issued under 26 U.S.C. 6417(d)(5) and (h).

Section 1.6418-4T also issued under 26 U.S.C. 6418(g)(1) and (h).