Please use the following link to access the Internal Revenue lCode (also provided in Canvas module titled Internal Revenue Code}: h_ttps:.v';'www.irs.govfprivacvdisclosure/taxcoderegulationsandofcialguidance You will want to click on 'Go' in the Table of Contents box to begin your search. Search for the following code sections by navigating through the Code. 31iallll 123(c)(1) Provide a brief description of the code sections identified. DO NOT COPY AND PASTE THE CODE SECTION FOR YOUR ANSWER. SUMMARIZE THE CODE SECTION USING YOUR OWN WORDS! You may need to reference surrounding code sections to provide an effective summary