2020 · Internal Revenue Service
Cites § 1092 (a)(1)(B)×5 (a)(2)×4 (a)×2 (a)(1)(A)×2 (a)(2)(A)(ii)×2 (a)(2)(A)(iv)×2 (a)(3)×1 (a)(3)(A)(ii)×1 (c)(1)×1