Section 7701 a )( 30 of the internal revenue code July 8, 2019 16 32 64 128 Section 7701 a )( 30 of the internal revenue code of 1986 Internal revenue code (irc) section 7701(b)(1)(a) Section 7701(a)(30) of the united states internal revenue code Section 7701(b)(1)(a) of the internal revenue code