Section 7701 a )( 30 July 8, 2019 16 32 64 128 Section 7701 a )( 30 of the code Section 7701 a )( 30 us person Section 7701 a )( 30 of the internal revenue code of 1986 Section 7701 a )( 30 of the internal revenue code Section 7701(a) Section 7701(b)(1)(a) Section 7701(b) Section 7701(b)(1)(a) of the internal revenue code