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