Section 7701 irc July 8, 2019 16 32 64 128 Irc section 7701 b Irc section 7701 a )( 18 Irc section 7701 disregarded entity Irc section 7701 a )( 48 Irc section 7701 a )( 36 Irc section 7701(b)(1)(a) Internal revenue code (irc) section 7701(b)(1)(a) Section 7701 a Section 7701(b)(1)(a) of the internal revenue code
