shelters). (38) Section 7409 (relating to 501(c)(3) organizations). (39) Section 7427 (relating to income tax preparers). (40) Section 7428 (relating to 501(c)(3) organizations). (41) Section 7476 (relating to declaratory judgments relating to retirement plans). (42) Section 7477 (relating to declaratory judgments relating to value of certain gifts). (43) Section 7478 (relating to declaratory judgments relating to status of certain governmental obligations). (44) Section 7479 (relating to declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166). (45) Section 7508 (relating to postponing time for certain actions required by the income, estate, and gift tax). (46) Section 7509 (relating to Postal Service payroll taxes). (47) Section 7512 (relating to payroll taxes). (48) Section 7517 (relating to estate and gift tax evaluation). (49) Section 7518 (relating to Merchant Marine tax incentives). (50) Section 7519 (relating to taxable years). (51) Section 7520 (relating to insurance and annuity valuation tables). (52) Section 7523 (relating to reporting Federal income and outlays on Form 1040s). (53) Section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals). (54) Section 7611 (relating to church income tax exemptions and church unrelated business income tax inquiries). (55) Section 7654 (relating to possessions’ income taxes). (56) Section 7655 (relating to cross references). (57) Section 7701(a)(16). (58) Section 7701(a)(19). (59) Section 7701(a)(20). (60) Paragraphs (32) through (38) of section 7701(a). (61) Paragraphs (41) through (47) of section 7701(a). (62) Section 7701(b). (63) Subsections (e) through (m) of section 7701. (64) Section 7702 (relating to life insurance contracts). (65) Section 7702A (relating to modified endowment contracts). (66) Section 7702B (relating to long-term care insurance). (67) Section 7703 (relating to the determination of marital status). (68) Section 7704 (relating to publicly traded