Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section132&num=0&edition=prelim
Timestamp: 2019-04-21 16:14:13+00:00

Document:
(8) qualified military base realignment and closure fringe.
(2) the employer incurs no substantial additional cost (including forgone revenue) in providing such service to the employee (determined without regard to any amount paid by the employee for such service).
(B) in the case of services, 20 percent of the price at which the services are being offered by the employer to customers.
(ii) the aggregate sale price of such property.
(ii) the employer's experience during a representative period.
(B) the price at which such property or services are being offered by the employer to customers.
The term "qualified property or services" means any property (other than real property and other than personal property of a kind held for investment) or services which are offered for sale to customers in the ordinary course of the line of business of the employer in which the employee is performing services.
For purposes of this section, the term "working condition fringe" means any property or services provided to an employee of the employer to the extent that, if the employee paid for such property or services, such payment would be allowable as a deduction under section 162 or 167.
The term "de minimis fringe" means any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the employer to the employer's employees) so small as to make accounting for it unreasonable or administratively impracticable.
(B) revenue derived from such facility normally equals or exceeds the direct operating costs of such facility.
(A) Transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee's residence and place of employment.
For purposes of this subsection, the term "qualified transportation fringe" includes a cash reimbursement by an employer to an employee for a benefit described in paragraph (1). The preceding sentence shall apply to a cash reimbursement for any transit pass only if a voucher or similar item which may be exchanged only for a transit pass is not readily available for direct distribution by the employer to the employee.
(ii) provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i).
(II) on trips during which the number of employees transported for such purposes is at least ½ of the adult seating capacity of such vehicle (not including the driver).
The term "qualified parking" means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes.
For purposes of this subsection, the term "employee" does not include an individual who is an employee within the meaning of section 401(c)(1).
The term "qualified bicycle commuting reimbursement" means, with respect to any calendar year, any employer reimbursement during the 15-month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.
The term "applicable annual limitation" means, with respect to any employee for any calendar year, the product of $20 multiplied by the number of qualified bicycle commuting months during such year.
(II) does not receive any benefit described in subparagraph (A), (B), or (C) of paragraph (1).
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting "calendar year 1998" for "calendar year 2016" in subparagraph (A)(ii) thereof.
For purposes of this section, the terms "working condition fringe" and "de minimis fringe" shall not include any qualified transportation fringe (determined without regard to paragraph (2)).
Paragraph (1)(D) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
The term "qualified moving expense reimbursement" means any amount received (directly or indirectly) by an individual from an employer as a payment for (or a reimbursement of) expenses which would be deductible as moving expenses under section 217 if directly paid or incurred by the individual. Such term shall not include any payment for (or reimbursement of) an expense actually deducted by the individual in a prior taxable year.
Except in the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station, subsection (a)(6) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
(B) any widow or widower of any individual who died while employed by such employer in such line of business or while an employee within the meaning of subparagraph (A).
(ii) both of whose parents are deceased and who has not attained age 25.
(2) neither of such employers incurs any substantial additional costs (including foregone revenue) in providing such service or pursuant to such agreement.
(ii) employees in the leased section shall be treated as employees of the person operating the department store.
(ii) there are substantial restrictions on the personal use of such automobile by such salesman.
(iii) substantially all the use of which is by employees of the employer, their spouses, and their dependent children (within the meaning of subsection (h)).
For purposes of this paragraph, the term "qualified affiliate" means any corporation which is predominantly engaged in airline-related services.
(iv) Flight planning and weather analysis.
(v) Restaurants and gift shops located at an airport.
(vi) Such other similar services provided to the airline as the Secretary may prescribe.
For purposes of this paragraph, the term "affiliated group" has the meaning given such term by section 1504(a).
For purposes of this section, the term "highly compensated employee" has the meaning given such term by section 414(q).
For purposes of this section (other than subsection (c)(2)), the term "customers" shall only include customers who are not employees.
For purposes of this section, the term "qualified retirement planning services" means any retirement planning advice or information provided to an employee and his spouse by an employer maintaining a qualified employer plan.
Subsection (a)(7) shall apply in the case of highly compensated employees only if such services are available on substantially the same terms to each member of the group of employees normally provided education and information regarding the employer's qualified employer plan.
For purposes of this subsection, the term "qualified employer plan" means a plan, contract, pension, or account described in section 219(g)(5).
The term "qualified military base realignment and closure fringe" means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3374) (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009).
The date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, referred to in subsec. (n)(1), is the date of enactment of Pub. L. 111–5, which was approved Feb. 17, 2009.
A prior section 132 was renumbered section 140 of this title.
2018-Subsec. (c)(4). Pub. L. 115–141, §401(a)(38), substituted "performing" for "peforming".
Subsec. (f)(6)(A). Pub. L. 115–141, §101(b), struck out concluding provisions which read as follows: "In the case of any taxable year beginning in a calendar year after 2002, clause (ii) shall be applied by substituting 'calendar year 2001' for 'calendar year 1998' for purposes of adjusting the dollar amount contained in paragraph (2)(A)."
2017-Subsec. (f)(6)(A)(ii). Pub. L. 115–97, §11002(d)(5), substituted "for 'calendar year 2016' in subparagraph (A)(ii) thereof" for "for 'calendar year 1992' ".
Subsec. (f)(8). Pub. L. 115–97, §11047(a), added par. (8).
Subsec. (g). Pub. L. 115–97, §11048(a), substituted "For purposes of this section-" for "For purposes of this section,", designated remainder of existing provisions as par. (1) and inserted heading, substituted "The term" for "the term", and added par. (2).
2015-Subsec. (f)(2). Pub. L. 114–113, §105(a)(2), struck out concluding provisions which read as follows: "In the case of any month beginning on or after the date of the enactment of this sentence and before January 1, 2015, subparagraph (A) shall be applied as if the dollar amount therein were the same as the dollar amount in effect for such month under subparagraph (B)."
Subsec. (f)(2)(A). Pub. L. 114–113, §105(a)(1), substituted "$175" for "$100".
2014-Subsec. (f)(2). Pub. L. 113–295 substituted "January 1, 2015" for "January 1, 2014" in concluding provisions.
2013-Subsec. (f)(2). Pub. L. 112–240 substituted "January 1, 2014" for "January 1, 2012" in concluding provisions.
2010-Subsec. (f)(2). Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2011" in concluding provisions.
2009-Subsec. (f)(2). Pub. L. 111–5 inserted concluding provisions.
Subsec. (n)(1). Pub. L. 111–92, §14(a)(1), substituted "the American Recovery and Reinvestment Tax Act of 2009)" for "this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure".
Subsec. (n)(2). Pub. L. 111–92, §14(a)(2), struck out "clause (1) of" before "subsection (c)".
2008-Subsec. (f)(1)(D). Pub. L. 110–343, §211(a), added subpar. (D).
Subsec. (f)(2)(C). Pub. L. 110–343, §211(b), added subpar. (C).
Subsec. (f)(4). Pub. L. 110–343, §211(d), inserted "(other than a qualified bicycle commuting reimbursement)" after "qualified transportation fringe".
Subsec. (f)(5)(F). Pub. L. 110–343, §211(c), added subpar. (F).
2004-Subsec. (h)(2)(B). Pub. L. 108–311 substituted "152(f)(1)" for "151(c)(3)" in introductory provisions.
2003-Subsec. (a)(8). Pub. L. 108–121, §103(a), added par. (8).
Subsecs. (n), (o). Pub. L. 108–121, §103(b), added subsec. (n) and redesignated former subsec. (n) as (o).
2001-Subsec. (a)(7). Pub. L. 107–16, §665(a), added par. (7).
Subsecs. (m), (n). Pub. L. 107–16, §665(b), added subsec. (m) and redesignated former subsec. (m) as (n).
1998-Subsec. (f)(2)(A). Pub. L. 105–178, §9010(c)(1), substituted "$100" for "$65".
Pub. L. 105–178, §9010(b)(2)(A), substituted "$65" for "$60".
Subsec. (f)(2)(B). Pub. L. 105–178, §9010(b)(2)(B), substituted "$175" for "$155".
Subsec. (f)(4). Pub. L. 105–178, §9010(a)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: "Subsection (a)(5) shall not apply to any qualified transportation fringe unless such benefit is provided in addition to (and not in lieu of) any compensation otherwise payable to the employee. This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely because the employee may choose between the qualified parking and compensation."
"(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins.
If any increase determined under the preceding sentence is not a multiple of $5, such increase shall be rounded to the next lowest multiple of $5."
Subsec. (f)(6)(A). Pub. L. 105–178, §9010(c)(2), inserted concluding provisions.
1997-Subsec. (e)(2). Pub. L. 105–34, §970(a), inserted at end of concluding provisions "For purposes of subparagraph (B), an employee entitled under section 119 to exclude the value of a meal provided at such facility shall be treated as having paid an amount for such meal equal to the direct operating costs of the facility attributable to such meal."
Subsec. (f)(4). Pub. L. 105–34, §1072(a), inserted at end "This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely because the employee may choose between the qualified parking and compensation."
1993-Subsec. (a)(6). Pub. L. 103–66, §13213(d)(1), added par. (6).
Subsec. (f)(6)(B). Pub. L. 103–66, §13201(b)(3)(F), struck out before period at end ", determined by substituting 'calendar year 1992' for 'calendar year 1989' in subparagraph (B) thereof".
Subsecs. (g), (h). Pub. L. 103–66, §13213(d)(2), added subsec. (g) and redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 103–66, §13213(d)(2), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).
Subsec. (i)(8). Pub. L. 103–66, §13101(b), amended heading and text of par. (8) generally. Prior to amendment, text read as follows: "Amounts which would be excludible from gross income under section 127 but for subsection (a)(2) thereof or the last sentence of subsection (c)(1) thereof shall be excluded from gross income under this section if (and only if) such amounts are a working condition fringe."
Subsec. (j). Pub. L. 103–66, §13213(d)(2), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).
Subsec. (j)(4)(B)(iii). Pub. L. 103–66, §13213(d)(3)(B), substituted "subsection (h)" for "subsection (f)".
Subsec. (k). Pub. L. 103–66, §13213(d)(2), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
Subsec. (l). Pub. L. 103–66, §13213(d)(2), (3)(C), redesignated subsec. (k) as (l) and substituted "subsections (e) and (g)" for "subsection (e)". Former subsec. (l) redesignated (m).
Subsec. (m). Pub. L. 103–66, §13213(d)(2), redesignated subsec. (l) as (m).
1992-Subsec. (a)(5). Pub. L. 102–486, §1911(a), added par. (5).
Subsecs. (f) to (h). Pub. L. 102–486, §1911(b), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively. Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 102–486, §1911(b), (c), redesignated subsec. (h) as (i), redesignated pars. (5) to (9) as (4) to (8), respectively, and struck out former par. (4), "Parking", which read as follows: "The term 'working condition fringe' includes parking provided to an employee on or near the business premises of the employer." Former subsec. (i) redesignated (j).
Subsecs. (j) to (l). Pub. L. 102–486, §1911(b), redesignated subsecs. (i) to (k) as (j) to (l), respectively.
1989-Subsec. (f)(2)(B). Pub. L. 101–239, §7841(d)(19), substituted "section 151(c)(3)" for "section 151(e)(3)" in introductory provisions.
Subsec. (h)(1). Pub. L. 101–239, §7841(d)(7), substituted "to highly compensated employees" for "to officers, etc.," in heading.
Pub. L. 101–140, §203(a)(2), amended par. (1) to read as if amendments by Pub. L. 100–647, §1011B(a)(31)(B), had not been enacted, see 1988 Amendment note below.
Pub. L. 101–140, §203(a)(1), amended par. (1) to read as if amendments by Pub. L. 99–514, §1151(g)(5), had not been enacted, see 1986 Amendment note below.
Subsec. (h)(9). Pub. L. 101–239, §7101(b), added par. (9).
1988-Subsec. (h)(1). Pub. L. 100–647, §1011B(a)(31)(B), substituted "there shall" for "there may be" and "who are" for "who may be" in last sentence.
Subsec. (h)(8). Pub. L. 100–647, §6066(a), added par. (8).
1986-Subsec. (c)(3)(A). Pub. L. 99–514, §1853(a)(2), substituted "are provided by the employer to an employee for use by such employee" for "are provided to the employee by the employer".
Subsec. (e)(2). Pub. L. 99–514, §1114(b)(5)(A), struck out "officer, owner, or" before "highly compensated employee" and "officers, owners, or" before "highly compensated employees" in last sentence.
Subsec. (f)(2)(B)(ii). Pub. L. 99–514, §1853(a)(1), substituted "are deceased and who has not attained age 25" for "are deceased".
Subsec. (f)(3). Pub. L. 99–272, §13207(a)(1), added par. (3).
Subsec. (g). Pub. L. 99–514, §1151(e)(2)(A), in amending subsec. (g) generally, designated par. (2) as the entire subsection, struck out former subsec. heading, "Special rules relating to employer", struck out "For purposes of this section-", and struck out par. (1) which read as follows: "All employees treated as employed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section."
Subsec. (h)(1). Pub. L. 99–514, §1151(g)(5), inserted "For purposes of this paragraph and subsection (e), there may be excluded from consideration employees who may be excluded from consideration under section 89(h)."
Pub. L. 99–514, §1114(b)(5)(A), struck out "officer, owner, or" before "highly compensated employee" and "officers, owners, or" before "highly compensated employees".
Subsec. (h)(3)(B)(i). Pub. L. 99–514, §1899A(5), substituted "such use is" for "such use in".
Subsec. (h)(6). Pub. L. 99–272, §13207(b)(1), added par. (6).
Subsec. (h)(7). Pub. L. 99–514, §1114(b)(5)(B), added par. (7).
Subsec. (i). Pub. L. 99–514, §1853(a)(3), substituted "subsection (c)(2)" for "subsection (c)(2)(B)".
Amendment by section 101(b) of Pub. L. 115–141 effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of Pub. L. 114–113, to which such amendment relates, see section 101(s) of Pub. L. 115–141, set out as a note under section 24 of this title.
Amendment by section 11002(d)(5) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.
Pub. L. 115–97, title I, §11047(b), Dec. 22, 2017, 131 Stat. 2088 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §11048(b), Dec. 22, 2017, 131 Stat. 2088 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 114–113, div. Q, title I, §105(b), Dec. 18, 2015, 129 Stat. 3046 , provided that: "The amendments made by this section [amending this section] shall apply to months after December 31, 2014."
Pub. L. 113–295, div. A, title I, §103(b), Dec. 19, 2014, 128 Stat. 4013 , provided that: "The amendment made by this section [amending this section] shall apply to months after December 31, 2013."
Pub. L. 112–240, title II, §203(b), Jan. 2, 2013, 126 Stat. 2323 , provided that: "The amendment made by this section [amending this section] shall apply to months after December 31, 2011."
Pub. L. 111–312, title VII, §727(b), Dec. 17, 2010, 124 Stat. 3317 , provided that: "The amendment made by this section [amending this section] shall apply to months after December 31, 2010."
Pub. L. 111–92, §14(b), Nov. 6, 2009, 123 Stat. 2996 , provided that: "The amendments made by this act [probably should be "this section", amending this section] shall apply to payments made after February 17, 2009."
Pub. L. 111–5, div. B, title I, §1151(b), Feb. 17, 2009, 123 Stat. 333 , provided that: "The amendment made by this section [amending this section] shall apply to months beginning on or after the date of the enactment of this section [Feb. 17, 2009]."
Pub. L. 110–343, div. B, title II, §211(e), Oct. 3, 2008, 122 Stat. 3841 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008."
Pub. L. 108–121, title I, §103(c), Nov. 11, 2003, 117 Stat. 1338 , provided that: "The amendments made by this section [amending this section] shall apply to payments made after the date of the enactment of this Act [Nov. 11, 2003]."
Pub. L. 107–16, title VI, §665(c), June 7, 2001, 115 Stat. 143 , provided that: "The amendments made by this section [amending this section] shall apply to years beginning after December 31, 2001."
Pub. L. 105–178, title IX, §9010(a)(2), June 9, 1998, 112 Stat. 507 , provided that: "The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1997."
Pub. L. 105–178, title IX, §9010(b)(3), June 9, 1998, 112 Stat. 508 , provided that: "The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1998."
Pub. L. 105–178, title IX, §9010(c)(3), June 9, 1998, 112 Stat. 508 , provided that: "The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2001."
Pub. L. 105–34, title IX, §970(b), Aug. 5, 1997, 111 Stat. 897 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997."
Pub. L. 105–34, title X, §1072(b), Aug. 5, 1997, 111 Stat. 948 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997."
Pub. L. 103–66, title XIII, §13101(c)(2), Aug. 10, 1993, 107 Stat. 420 , provided that: "The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 1988."
Amendment by section 13201(b)(3)(F) of Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103–66, set out as a note under section 1 of this title.
Amendment by section 13213(d)(1), (2), (3)(B) and (C) of Pub. L. 103–66 applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) of Pub. L. 103–66, set out as a note under section 62 of this title.
Pub. L. 102–486, title XIX, §1911(d), Oct. 24, 1992, 106 Stat. 3014 , provided that: "The amendments made by this section [amending this section] shall apply to benefits provided after December 31, 1992."
Amendment by section 7101(b) of Pub. L. 101–239 applicable to taxable years beginning after Dec. 31, 1988, see section 7101(c) of Pub. L. 101–239, set out as a note under section 127 of this title.
Pub. L. 100–647, title VI, §6066(b), Nov. 10, 1988, 102 Stat. 3703 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to transportation furnished after December 31, 1987, in taxable years ending after such date."
Amendment by section 1114(b)(5) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1987, see section 1114(c)(2) of Pub. L. 99–514, set out as a note under section 414 of this title.
Amendment by section 1151(e)(2)(A), (g)(5) of Pub. L. 99–514 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99–514, as amended, set out as a note under section 79 of this title.
Amendment by section 1853(a) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Pub. L. 99–272, title XIII, §13207(a)(2), Apr. 7, 1986, 100 Stat. 319 , provided that: "The amendment made by this subsection [amending this section] shall take effect on January 1, 1985."
Pub. L. 99–272, title XIII, §13207(b)(2), Apr. 7, 1986, 100 Stat. 320 , provided that: "The amendment made by this subsection [amending this section] shall take effect on January 1, 1985."
Pub. L. 98–369, div. A, title V, §531(i), formerly §531(h), July 18, 1984, 98 Stat. 886 , as redesignated by Pub. L. 99–272, title XIII, §13207(d), Apr. 7, 1986, 100 Stat. 320 , provided that: "The amendments made by this section [enacting this section and section 4977 of this title, amending sections 61, 125, 3121, 3231, 3306, 3401, 3501, and 6652 of this title and section 409 of Title 42, The Public Health and Welfare, redesignating former section 132 of this title as 133, and enacting provisions set out as notes under this section and section 125 of this title] shall take effect on January 1, 1985."
"(a) In General.-For purposes of sections 132 and 274 of the Internal Revenue Code of 1954 [now 1986], use of an automobile by a special agent of the Internal Revenue Service shall be treated in the same manner as use of an automobile by an officer of any other law enforcement agency.
"(b) Effective Date.-The provisions of this section shall take effect on January 1, 1985."
Pub. L. 99–514, title XVIII, §1853(e), Oct. 22, 1986, 100 Stat. 2872 , provided that: "For purposes of section 132(h)(2)(B) [now 132(j)(2)(B)] of the Internal Revenue Code of 1954 [now 1986], a leased section of a department store which, in connection with the offering of beautician services, customarily makes sales of beauty aids in the ordinary course of business shall be treated as engaged in over-the-counter sales of property."
then, for purposes of applying paragraphs (1) and (2) of section 132(a) of the Internal Revenue Code of 1986, with respect to no-additional-cost services and qualified employee discounts provided after December 31, 1984, for such individual by the second corporation, the first corporation shall be treated as engaged in the same air transportation line of business as the second corporation. For purposes of the preceding sentence, an employee of the second corporation who is performing services for the first corporation shall also be treated as an employee of the first corporation."
then, with respect to such individual, such qualified air transportation organization shall be treated as engaged in the line of business of providing air transportation.
"(C) if such organization is operated in furtherance of the activities of its members or owners."
then, for purpose of applying section 132(a)(2) of the Internal Revenue Code of 1986, with respect to discounts provided for such employees at the retail department stores operated by such other member, the employer shall be treated as engaged in the same line of business as such other member."

References: §401
 §101
 §11002
 §11047
 §11048
 §105
 §105
 §14
 §14
 §211
 §211
 §211
 §211
 §103
 §103
 §665
 §665
 §9010
 §9010
 §9010
 §9010
 §9010
 §970
 §1072
 §13213
 §13201
 §13213
 §13213
 §13101
 §13213
 §13213
 §13213
 §13213
 §13213
 §1911
 §1911
 §1911
 §1911
 §7841
 §7841
 §203
 §1011
 §203
 §1151
 §7101
 §1011
 §6066
 §1853
 §1114
 §1853
 §13207
 §1151
 §1151
 §1114
 §1899
 §13207
 §1114
 §1853
 §11047
 §11048
 §105
 §103
 §203
 §727
 §14
 §1151
 §211
 §103
 §665
 §9010
 §9010
 §9010
 §970
 §1072
 §13101
 §1911
 §6066
 §13207
 §13207
 §531
 §531
 §13207
 §1853