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OCR: Page CONSTTTUTIONAL PROV ISIONS, STATUTES AND LEGISL ATIVE HISTORY U.S Const amend 3,12. 20,31 I.R.C S 2501 16 I.R.C. 2501{a ... ... I.R.C. 2502(b) I.RC. 2511 21, 25 I.R.C. 2514(c) I.R.C. 2518 ? 19. 23. 20 I.R.C. 2523 Fub 97-34 426(a), 95 Stat. 318 Pub 455 2009b1 209(e)(2) Stat 1893 Pub 94 455. 2009(e)(2) 90 Stat. 1893 17,28. 38 Powers 0 Appointment Act OF 1951 165 53(a) 65 Stat. 93 27. .28 Rev 1948 361(a) Stat 117 120, Stat. 150 942 Title IV 452(c), Stat 952 7 .28 Rev of 1932 501. Stat Rey Act 1932 Stat 245 Rey 1932 501(a) Stat 245 Rey. Act of 1932. 501(b) 17 Stat. 245 2h 30. 31 Minn. Stat. Rev. 1866, ch LIX, H. Rep No. 1380, 94th Cong. 2d Sess. {1976} reprinted in 1976 U.S Code Cong py News 3356 CONSTITUTIONAL 1688 361a 1942 452c