For example, section 162(e)(2)(B)(ii) () would be as follows:  Title 26: Internal Revenue Code  The Internal Revenue Code is topically organized and generally referred to by section number (sections 1 through 9834). Some topics are short (e.g., tax rates) and some quite long (e.g., pension & benefit plans). Key IRC Topics By Section:   "(This is not intended to be a complete list of sections.)"