2Section 221 of part VII of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
3Section 222 of part VII of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
4Section 170 of part VI of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
5Section 2055 of part IV of subchapter A of chapter 11 of subtitle B of title 26, United States Code.
6Section 501 of part I of subchapter F of chapter l of subtitle A of title 26, United States Code.
7part I of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
8Section 117 of part III of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
9Section 127 of part III of subchapter B of chapter 1 of subtitle A of title 26, United States Code.
10Edited by David W. Breneman and Chester E. Fin,Jr. Public Policy and Private Higher Education[M].Washington D.C.:The Brookings Institution, 1978: 283.