Use a tax research database to identify the general content of each of the following Internal Revenue Code or to list the major Code sections for the following topics.

• Section 162(a)
  • Section 83(b)
  • Section 274(c)(1)
  • Section 861(a)(3)
  • Section 351(b)
  • Section 7805(a)
  • General rule for taxable year of inclusion
  • Expenses for production of income
  • Gross profit percentage
  • Non business debts