http://www.law.cornell.edu/uscode/text/26/2503 26 U.S.C. 2503(b) 26 U.S.C. § 2503(e) 26 U.S.C. § 2503(a) Internal Revenue Code Section 2503(b)(1) of the Internal Revenue Code Section 2503(e) of the Internal Revenue Code 26 U.S.C. § 2503(b) Internal Revenue Code 26 USC section 2503 (b) http://www.law.cornell.edu/uscode/text/26/2503