Pub. L. 100-203 Dec. 22, 1987

101 Stat. 1330 · Changed 128 sections of the Code

Bill H.R. 3545

§ 11 Tax imposed

  • (b) Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The amount of the tax…

§ 21 Expenses for household and dependent care services necessary for gainful employment

  • (b)(2)(A) Pub. L. 100–203 inserted at end “Such term shall not include any amount paid for services outside the taxpayer’s…

§ 40 Alcohol, etc., used as fuel

  • (c) Pub. L. 100–203 substituted “, section 4081(c), or section 4091(c)” for “or section 4081(c)”.

§ 51 Amount of credit

  • (c)(3) (c)(4) Pub. L. 100–203 added par. (3) and redesignated former par. (3) as (4).

§ 56 Adjustments in computing alternative minimum taxable income

  • (a)(6) Pub. L. 100–203, § 10202(d), amended par. (6) generally. Prior to amendment, par. (6) read as follows: “In the case of…
  • § 56 Pub. L. 100–203, § 10243(a), added subpar. (H) and redesignated former subpar. (H) as (I).

§ 58 Denial of certain losses

  • (b) Pub. L. 100–203 substituted “section 469(m)” for “section 469(l)”.

§ 90 Illegal Federal irrigation subsidies

§ 141 Private activity bond; qualified bond

  • (d) (e) Pub. L. 100–203 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 146 Volume cap

  • (f)(5)(A) Pub. L. 100–203 amended subpar. (A) generally, as amended by Pub. L. 100–647, § 1013(a)(9), restating it without…

§ 163 Interest

  • (d)(4) Pub. L. 100–203, § 10212(b), substituted “section 469(m)” for “section 469(l)”.
  • (h)(3) Pub. L. 100–203, § 10102(a), amended par. (3) generally. Prior to amendment (see 1988 Amendment note above), par. (3)…
  • (h)(4) (h)(5) Pub. L. 100–203, § 10102(b), redesignated par. (5) as (4) and struck out former par. (4) which defined “qualified…

§ 170 Charitable, etc., contributions and gifts

  • (c)(2)(D) Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.

§ 243 Dividends received by corporations

  • (a)(1) Pub. L. 100–203, § 10221(a)(1), substituted “70 percent” for “80 percent”.
  • (c) (d) (e) Pub. L. 100–203, § 10221(b), added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e)…

§ 245 Dividends received from certain foreign corporations

  • (c)(1)(B) Pub. L. 100–203 substituted “70 percent (80 percent in the case of dividends from a 20-percent owned corporation as…

§ 246 Rules applying to deductions for dividends received

  • (b)(1) Pub. L. 100–203, § 10221(c)(1)(A), substituted “the percentage determined under paragraph (3)” for “80 percent”.
  • (b)(3) Pub. L. 100–203, § 10221(c)(1)(B), added par. (3).

§ 246A Dividends received deduction reduced where portfolio stock is debt financed

  • (a)(1) Pub. L. 100–203 substituted “70 percent (80 percent in the case of any dividend from a 20-percent owned corporation as…

§ 275 Certain taxes

  • (a)(6) Pub. L. 100–203 substituted “46, and 54” for “and 46”.

§ 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

§ 301 Distributions of property

  • (f)(1) Pub. L. 100–203 substituted “subsections (k) and (n)” for “subsection (n)”.

§ 304 Redemption through use of related corporations

  • (b)(4) Pub. L. 100–203 added par. (4).

§ 337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary

  • (c) Pub. L. 100–203 inserted at end “For purposes of this section, the determination of whether any corporation is an…

§ 355 Distribution of stock and securities of a controlled corporation

  • (b)(2)(D) Pub. L. 100–203, § 10223(b)(3), inserted at end “For purposes of subparagraph (D), all distributee corporations which…
  • (b)(2)(D)(i) Pub. L. 100–203, § 10223(b)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “was not…
  • (b)(2)(D)(ii) Pub. L. 100–203, § 10223(b)(2), substituted “such distributee corporation” for “by another corporation”.

§ 381 Carryovers in certain corporate acquisitions

  • (c)(8) Pub. L. 100–203 struck out “or 453A” after “section 453” in two places.

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change

  • (g)(4)(D) Pub. L. 100–203, § 10225(a), added subpar. (D).
  • (h)(2)(B) Pub. L. 100–203, § 10225(b), inserted at end “Such term includes any amount allowable as depreciation, amortization, or…

§ 384 Limitation on use of preacquisition losses to offset built-in gains

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(29) Pub. L. 100–203 added par. (29).

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

  • (a)(1)(A)(iii) Pub. L. 100–203, § 9307(d), inserted “the unfunded costs attributable to” after “to amortize”.
  • (a)(1)(D) (a)(1)(E) Pub. L. 100–203, § 9307(c), added subpar. (D) and redesignated former subpar. (D) as (E).
  • (a)(5) Pub. L. 100–203, § 10201(b)(3), inserted at end “For purposes of this section, any vacation pay which is treated as…
  • (b)(2)(B) Pub. L. 100–203, § 10201(b)(2), substituted “Exception” for “Exception for certain benefits” in heading and amended…

§ 411 Minimum vesting standards

  • (c)(2)(C)(iii) Pub. L. 100–203, § 9346(b)(1), substituted “120 percent of the Federal mid-term rate (as in effect under section 1274…
  • (c)(2)(D) Pub. L. 100–203, § 9346(b)(2), struck out “, the rate of interest described in clause (iii) of subparagraph (C), or…

§ 412 Minimum funding standards

  • (b)(2) Pub. L. 100–203, § 9303(a)(2), inserted at end “For additional requirements in the case of plans other than…
  • (b)(2) Pub. L. 100–203, § 9307(a)(1)(A), substituted “5 plan years (15 plan years in the case of a multiemployer plan)” for…
  • (b)(2) Pub. L. 100–203, § 9307(a)(1)(B), substituted “10 plan years (30 plan years in the case of a multiemployer plan)” for…
  • (b)(2) (b)(3) Pub. L. 100–203, § 9307(a)(1)(A), substituted “5 plan years (15 plan years in the case of a multiemployer plan)” for…
  • (b)(3) Pub. L. 100–203, § 9307(a)(1)(B), substituted “10 plan years (30 plan years in the case of a multiemployer plan)” for…
  • (b) Pub. L. 100–203, § 9307(e)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “The funding…
  • (c)(2)(B) Pub. L. 100–203, § 9303(d)(1), inserted at end “In the case of a plan other than a multiemployer plan, this…
  • (c)(3) Pub. L. 100–203, § 9307(b)(1), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “For purposes…
  • (c)(7) Pub. L. 100–203, § 9301(a), substituted “Full-funding” for “Full funding” in heading and amended text generally. Prior…
  • (c) Pub. L. 100–203, § 9304(a)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows: “For…
  • (c) Pub. L. 100–203, § 9305(b)(1), added par. (11).
  • (d)(1) Pub. L. 100–203, § 9306(a)(1)(B), struck out “substantial” after “in case of” in heading, and substituted “temporary…
  • (d)(1) Pub. L. 100–203, § 9306(b)(1), substituted “more than 3 of any 15 (5 of any 15 in the case of a multiemployer plan)”…
  • (d)(1) Pub. L. 100–203, § 9306(c)(1)(A), substituted “The interest rate used for purposes of computing the amortization charge…
  • (d)(2) Pub. L. 100–203, § 9306(a)(1)(B), struck out “substantial” after “Determination of” in heading, and substituted…
  • (d) Pub. L. 100–203, § 9306(a)(1)(A), added par. (4).
  • (d) Pub. L. 100–203, § 9306(a)(1)(C), added par. (5).
  • (e) Pub. L. 100–203, § 9306(c)(1)(B), substituted last two sentences for “The interest rate applicable under any…
  • § 412 Pub. L. 100–203, § 9306(e)(1), substituted “$1,000,000” for “$2,000,000” at end.
  • § 412 Pub. L. 100–203, § 9306(d)(1), substituted “plan, and each participant, beneficiary, and alternate payee (within the…
  • § 412 Pub. L. 100–203, § 9303(a)(1), added subsec. (l).
  • § 412 Pub. L. 100–203, § 9304(b)(1), added subsec. (m).
  • § 412 Pub. L. 100–203, § 9304(e)(1), added subsec. (n).

§ 414 Definitions and special rules

  • (b) Pub. L. 100–203 struck out “the minimum funding standard of section 412, the tax imposed by section 4971, and” after…

§ 419 Treatment of funded welfare benefit plans

  • (e)(2) Pub. L. 100–203 struck out subpar. (D) which related to a benefit with respect to which an election under section 463…

§ 444 Election of taxable year other than required taxable year

§ 447 Method of accounting for corporations engaged in farming

  • (c) Pub. L. 100–203, § 10205(a), added subsec. (c), substituting “certain corporations” for “small business and family…
  • (d) Pub. L. 100–203, § 10205(a), added subsec. (d). Former subsec. (d) redesignated (e).
  • (e) Pub. L. 100–203, § 10205(c)(1), substituted “subsection (d)” for “subsection (c)(2)”.
  • (e) Pub. L. 100–203, § 10205(a), redesignated former subsec. (d) as (e) and struck out former subsec. (e), “Corporation…
  • § 447 Pub. L. 100–203, § 10205(c)(2)(A), substituted “A corporation is described in this subsection” for “This section shall…
  • § 447 Pub. L. 100–203, § 10205(c)(2)(B), (C), substituted “subsection (e)” for “subsection (d)” and “subsection (e)(1)” for…
  • § 447 Pub. L. 100–203, § 10205(b), added subsec. (i).

§ 453 Installment method

  • (b)(2)(A) Pub. L. 100–203, § 10202(b)(1), substituted “Dealer dispositions” for “Dealer disposition of personal property” in…
  • (l) Pub. L. 100–203, § 10202(b)(2), added subsec. (l).

§ 453A Special rules for nondealers

  • § 453A Pub. L. 100–203 substituted “Special rules for nondealers of real property” for “Installment method for dealers in…

§ 460 Special rules for long-term contracts

  • (a) Pub. L. 100–203 substituted “70 percent” for “40 percent” in par. (1)(A) and in heading and text of par. (2), and “30…

§ 461 General rule for taxable year of deduction

  • (h)(5) Pub. L. 100–203 substituted “items” for “cases to which other provisions of this title specifically apply” in heading…

§ 469 Passive activity losses and credits limited

  • (k) (l) § 469 Pub. L. 100–203 added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively.

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(3) Pub. L. 100–203 inserted “(or in opposition to)” after “in behalf of”.

§ 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

  • § 504 Pub. L. 100–203, § 10711(b)(2)(A), substituted “substantial lobbying or because of political activities” for…
  • (a)(2) Pub. L. 100–203, § 10711(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “is not an…

§ 512 Unrelated business taxable income

  • (c) Pub. L. 100–203 substituted “for partnerships” for “applicable to partnerships” in heading and amended text generally.…

§ 514 Unrelated debt-financed income

  • (c)(9)(B)(vi) Pub. L. 100–203, § 10214(a), amended cl. (vi) generally. Prior to amendment, cl. (vi) read as follows: “the real…
  • (c)(9)(E) Pub. L. 100–203, § 10214(b), added subpar. (E).

§ 585 Reserves for losses on loans of banks

  • (c)(3)(C) Pub. L. 100–203 substituted “section 6655(e)(2)(A)(i)” for “section 6655(d)(3)”.

§ 691 Recipients of income in respect of decedents

  • (a)(4) (a)(5)(A) Pub. L. 100–203 struck out “or 453A” after “section 453”.

§ 805 General deductions

  • (a)(4)(B) Pub. L. 100–203 substituted “shall be the percentage determined under section 246(b)(3) of the life insurance company…

§ 807 Rules for certain reserves

  • (c) Pub. L. 100–203, § 10241(b)(2)(A), substituted “whichever of the following rates is the highest as of the time such…
  • (d)(2) Pub. L. 100–203, § 10241(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the…
  • (d)(4) Pub. L. 100–203, § 10241(b)(1), substituted “Applicable Federal interest rate; prevailing State assumed interest rate”…

§ 812 Definition of company’s share and policyholder’s share

  • (b) Pub. L. 100–203 substituted “at the greater of the prevailing State assumed rate or the applicable Federal interest…

§ 816 Life insurance company defined

  • (h) Pub. L. 100–203 substituted “section 842(c)(1)(A)” for “section 813(a)(4)(B)”.

§ 842 Foreign companies carrying on insurance business

  • § 842 Pub. L. 100–203 substituted “companies” for “corporations” in section catchline and amended text generally. Prior to…

§ 854 Limitations applicable to dividends received from regulated investment company

  • (b)(1)(A) Pub. L. 100–203 inserted “and such dividend shall be treated as received from a corporation which is not a 20-percent…

§ 861 Income from sources within the United States

  • (a)(2) Pub. L. 100–203, § 10221(d)(4)(B), inserted at end “In the case of any dividend from a 20-percent owned corporation (as…
  • (a)(2)(B) Pub. L. 100–203, § 10221(d)(4)(A), which directed that subpar. (B) be amended by substituting “100/70th” for…

§ 864 Definitions and special rules

  • (c)(4)(C) Pub. L. 100–203 inserted “or part II” after “part I”.

§ 901 Taxes of foreign countries and of possessions of United States

  • (j)(1) Pub. L. 100–203, § 10231(b), substituted “during which” for “to which” in subpar. (A) and “such country” for “any…
  • (j)(2) Pub. L. 100–203, § 10231(a), added subpar. (C).

§ 1363 Effect of election on corporation

  • (d) Pub. L. 100–203 added subsec. (d) relating to recapture of LIFO benefits.

§ 1402 Definitions

  • (a) Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the…

§ 1503 Computation and payment of tax

  • (e) Pub. L. 100–203 added subsec. (e).

§ 2001 Imposition and rate of tax

  • (b)(1) Pub. L. 100–203, § 10401(b)(2)(A)(i), substituted “under subsection (c)” for “in accordance with the rate schedule set…
  • (b)(2) Pub. L. 100–203, § 10401(b)(2)(A)(ii), substituted “the provisions of subsec. (c)” for “the rate schedule set forth in…
  • (c) Pub. L. 100–203, § 10401(a)(1), substituted “1993” for “1988”.
  • (c) Pub. L. 100–203, § 10401(a)(2), (3), substituted in heading “After 1983 and before 1993” for “For 1984, 1985, 1986, or…
  • (c) Pub. L. 100–203, § 10401(b)(1), added par. (3).

§ 2036 Transfers with retained life estate

  • (c) § 2036 Pub. L. 100–203 added subsec. (c) and redesignated former subsec. (c) as (d).

§ 2055 Transfers for public, charitable, and religious uses

  • (a)(2) (a)(3) Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.

§ 2106 Taxable estate

§ 2502 Rate of tax

  • (a)(1) Pub. L. 100–203, § 10401(b)(2)(B)(i), substituted “under section 2001(c)” for “in accordance with the rate schedule set…
  • (a)(2) Pub. L. 100–203, § 10401(b)(2)(B)(ii), substituted “under such section” for “in accordance with such rate schedule”.

§ 2522 Charitable and similar gifts

  • (a)(2) (b)(2) (b)(3) Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.

§ 3111 Rate of tax

  • (a) (b) Pub. L. 100–203, as amended by Pub. L. 100–647, struck out “and (t)” after “3121(a)” in introductory provisions.

§ 3121 Definitions

  • (a)(2)(C) Pub. L. 100–203, § 9003(a)(2), substituted “death, except that this paragraph does not apply to a payment for…
  • (a)(5)(F) Pub. L. 100–203, § 9023(d)(1), substituted a comma for semicolon before “or” at end.
  • (a)(5)(G) Pub. L. 100–203, § 9023(d)(2), substituted a semicolon for comma at end.
  • (a)(8)(B)(ii) Pub. L. 100–203, § 9002(b), added cl. (ii) and struck out former cl. (ii) which read as follows: “the employee performs…
  • (b)(3)(A) Pub. L. 100–203, § 9005(b)(1), substituted “18” for “21”.
  • (b)(3)(A) Pub. L. 100–203, § 9004(b)(1), struck out “performed by an individual in the employ of his spouse, and service” after…
  • (b)(3)(B) Pub. L. 100–203, § 9005(b)(2), inserted “under the age of 21 in the employ of his father or mother, or performed by an…
  • (b)(3)(B) Pub. L. 100–203, § 9004(b)(2), inserted introductory provisions and struck out former introductory provisions which…
  • (i)(2) Pub. L. 100–203, § 9001(b)(2), substituted “only (A) his basic pay as described in chapter 3 and section 1009 of title…
  • (m)(1) Pub. L. 100–203, § 9001(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term…
  • (q) Pub. L. 100–203, § 9006(a), in heading substituted “both employee and employer taxes” for “employee taxes”, and in text…
  • (t) Pub. L. 100–203, § 9006(b)(2), struck out subsec. (t) which related to special rule for determining wages subject to…

§ 3201 Rate of tax

  • (b) Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “In addition to other…

§ 3221 Rate of tax

  • (b) Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “In addition to other…

§ 3301 Rate of tax

  • § 3301 Pub. L. 100–203 amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:

§ 3402 Income tax collected at source

  • (f)(3)(B) Pub. L. 100–203 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “A withholding…

§ 4041 Imposition of tax

  • (a)(1) Pub. L. 100–203, § 10502(b)(1), in heading substituted “Tax on diesel fuel where no tax imposed on fuel under section…
  • (c)(1) Pub. L. 100–203, § 10502(b)(2), in heading substituted “Tax on nongasoline fuels where no tax imposed on fuel under…
  • (d)(1) Pub. L. 100–203, § 10502(b)(3), added par. (1), substituting new heading for “Liquids other than gasoline, etc., used…
  • (d)(2) Pub. L. 100–203, § 10502(b)(3), added par. (2), substituting new heading for “Liquids used in aviation”, and struck out…
  • (d)(3) (d)(4) Pub. L. 100–203, § 10502(b)(3), added par. (3) and redesignated former par. (3) as (4).
  • § 4041 Pub. L. 100–203, § 10502(b)(4), struck out subsec. (n) which related to tax on diesel fuel for highway vehicle use…

§ 4081 Imposition of tax

  • (e) Pub. L. 100–203 substituted “net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes…

§ 4101 Registration and bond

  • (a) Pub. L. 100–203 inserted “or 4091” after “section 4081”.

§ 4121 Imposition of tax

  • § 4121 Pub. L. 100–203 substituted “2014” for “1996”.

§ 4131 Imposition of tax

§ 4132 Definitions and special rules

§ 4221 Certain tax-free sales

  • (a) Pub. L. 100–203, § 10502(d)(4), substituted “(other than under section 4121, 4081, or 4091) on the sale by the…
  • (a) Pub. L. 100–203, § 9201(b)(1), inserted at end “In the case of the tax imposed by section 4131, paragraphs (3), (4)…

§ 4251 Imposition of tax

  • (b)(2) Pub. L. 100–203 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term ‘applicable…

§ 4371 Imposition of tax

  • (2) Pub. L. 100–203 substituted “section 842(b)” for “section 813”.

§ 4912 Tax on disqualifying lobbying expenditures of certain organizations

§ 4955 Taxes on political expenditures of section 501(c)(3) organizations

§ 4962 Abatement of first tier taxes in certain cases

  • § 4962 Pub. L. 100–203, § 10712(b)(4), struck out “private foundation” before “first tier taxes” in section catchline.
  • (a) Pub. L. 100–203, § 10712(b)(2), substituted “any qualified first tier tax” for “any private foundation first tier tax”…
  • (b) Pub. L. 100–203, § 10712(b)(1), added subsec. (b) and struck out former subsec. (b) “Private foundation first tier tax”…
  • (c) Pub. L. 100–203, § 10712(b)(1), added subsec. (c).

§ 4963 Definitions

  • (a) (b) (c) Pub. L. 100–203 inserted reference to section 4955 of this title.

§ 4971 Taxes on failure to meet minimum funding standards

  • (a) Pub. L. 100–203, § 9305(a)(2)(A), struck out at end “The tax imposed by this subsection shall be paid by the employer…
  • (a) Pub. L. 100–203, § 9304(c)(1), substituted “10 percent (5 percent in the case of a multiemployer plan)” for “5 percent”.
  • (b) Pub. L. 100–203, § 9305(a)(2)(B), struck out at end “The tax imposed by this subsection shall be paid by the employer…
  • (e) (f) Pub. L. 100–203, § 9305(a)(1), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives

  • (b)(2) Pub. L. 100–203 substituted “(determined as if such securities were disposed of in the order described in section…

§ 4982 Excise tax on undistributed income of regulated investment companies

  • (b)(1)(B) Pub. L. 100–203 substituted “98 percent” for “90 percent”.

§ 5111 Eligibility

  • § 5111 Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The special tax…

§ 5731 Imposition and rate of tax

§ 5801 Imposition of tax

  • § 5801 Pub. L. 100–203 substituted “Imposition of tax” for “Tax” in section catchline and amended text generally. Prior to…

§ 5881 Greenmail

§ 6033 Returns by exempt organizations

§ 6091 Place for filing returns or other documents

  • (b)(1)(B)(v) Pub. L. 100–203 inserted reference to section 6852(a).

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

  • § 6104 Pub. L. 100–203 added subsec. (e).

§ 6113 Disclosure of nondeductibility of contributions

§ 6117 Cross reference

    § 6201 Assessment authority

    • (b)(1) Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

    § 6206 Special rules applicable to excessive claims under certain sections

    • § 6206 Pub. L. 100–203 substituted “or 4041 or 4091” for “or 4041”.

    § 6211 Definition of a deficiency

    • (b)(1) Pub. L. 100–203 inserted reference to section 6852.

    § 6212 Notice of deficiency

    • (c)(1) Pub. L. 100–203 inserted reference to section 6852.

    § 6213 Restrictions applicable to deficiencies; petition to Tax Court

    • (a) Pub. L. 100–203, § 10713(b)(2)(D), inserted reference to section 6852.
    • (e) Pub. L. 100–203, § 10712(c)(1), inserted “4955 (relating to taxes on political expenditures),”.

    § 6408 State escheat laws not to apply

    § 6416 Certain taxes on sales and services

    • (b)(2) Pub. L. 100–203, § 10502(d)(6), struck out “(other than coal taxable under section 4121)” after “of any article” in…
    • (b)(2) Pub. L. 100–203, § 9201(b)(2), inserted at end “In the case of the tax imposed by section 4131, subparagraphs (B), (C)…
    • (b)(3)(A) Pub. L. 100–203, § 10502(d)(7), inserted “and other than any fuel taxable under section 4091” after “section 4081”.
    • (b)(3)(B) Pub. L. 100–203, § 10502(d)(8), substituted “or any fuel taxable under section 4091, such gasoline or fuel” for “, such…

    § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

    • (e)(2)(C) Pub. L. 100–203, § 10502(d)(9), struck out subpar. (C) which specified section 4221(a)(3) and (d)(3), section…
    • (j) Pub. L. 100–203, § 10502(d)(10), redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par.…

    § 6425 Adjustment of overpayment of estimated income tax by corporation

    • (c) Pub. L. 100–203 substituted “section 6655(h)” for “section 6655(g)”.

    § 6427 Fuels not used for taxable purposes

    • (b)(1) Pub. L. 100–203, § 10502(c)(2), substituted “section 4041(a) or 4091” for first reference to “subsection (a) of section…
    • (e)(1) Pub. L. 100–203, § 10502(c)(3), inserted “or 4091” after “section 4041”.
    • (f) Pub. L. 100–203, § 10502(c)(4), amended subsec. (f) generally, substituting new heading for “Gasoline used to produce…
    • (i)(1) Pub. L. 100–203, § 10502(c)(5)(A), substituted “(h), or (l)” for “or (h)”.
    • (i)(2)(A)(i) Pub. L. 100–203, § 10502(c)(5)(B), substituted “(h), and (l)” for “and (h)”.
    • (l) (m) (n) Pub. L. 100–203, § 10502(c)(1), added subsec. (l) and redesignated former subsecs. (l) to (n) as (m) to (o)…
    • (o) Pub. L. 100–203, § 10502(c)(1), (6), redesignated subsec. (n) as (o) and amended it generally, substituting new heading…
    • (p) Pub. L. 100–203, § 10502(c)(1), redesignated subsec. (o) as (p). Former subsec. (p) redesignated (q).
    • § 6427 Pub. L. 100–203, § 10502(c)(1), redesignated subsec. (p), relating to cross references, as (q).

    § 6501 Limitations on assessment and collection

    • (l)(1) Pub. L. 100–203, § 10714(c), substituted “by section 4912, by chapter 42 (other than section 4940),” for “by chapter 42…
    • (l)(1) Pub. L. 100–203, § 10712(c)(2), substituted “plan, trust, or other organization” for “plan, or trust”.

    § 6503 Suspension of running of period of limitation

    • (g) Pub. L. 100–203 struck out “4951, 4952,” before “4971”.

    § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

    • (h) Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

    § 6651 Failure to file tax return or to pay tax

    • (e) Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

    § 6652 Failure to file certain information returns, registration statements, etc.

    • (c) Pub. L. 100–203, § 10704(a), amended subsec. (c) generally, revising and restating as pars. (1) to (4) provisions of…
    • (j) Pub. L. 100–203, § 10502(d)(11), struck out subsec. (j), as added by section 1702(b) of Pub. L. 99–514, which related…
    • (k) (l) Pub. L. 100–203, § 10502(d)(11), redesignated subsec. (l), relating to information with respect to includible employee…

    § 6655 Failure by corporation to pay estimated income tax

    • § 6655 Pub. L. 100–203 amended section generally, revising and restating as subsecs. (a) to (j) provisions of former subsecs.…

    § 6684 Assessable penalties with respect to liability for tax under chapter 42

    • § 6684 Pub. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.

    § 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

    • § 6685 Pub. L. 100–203 substituted current section catchline for “Assessable penalties with respect to private foundation…

    § 6710 Failure to disclose that contributions are nondeductible

    § 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

    § 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

    § 6863 Stay of collection of jeopardy assessments

    • (a) Pub. L. 100–203, § 10713(b)(2)(E)(i), substituted “6851, 6852,” for “6851”.
    • (b)(3)(A) Pub. L. 100–203, § 10713(b)(2)(E)(ii), substituted “6851, 6852, or 6861” for “6851 or 6861”.
    • (b)(3)(A)(iii) Pub. L. 100–203, § 10713(b)(2)(E)(iii), as amended by Pub. L. 101–239, substituted “6851(a), 6852(a), nor 6861(a)” for…

    § 7207 Fraudulent returns, statements, or other documents

    • § 7207 Pub. L. 100–203 inserted reference to subsec. (e) of section 6104.

    § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

    § 7410 Cross references

      § 7422 Civil actions for refund

      • (g)(2) (g)(3) Pub. L. 100–203 inserted “4955,” after “4952,”.

      § 7429 Review of jeopardy levy or assessment procedures

      § 7454 Burden of proof in fraud, foundation man­ager, and transferee cases

      • (b) Pub. L. 100–203, § 10714(b), substituted “, or whether an organization manager (as defined in section 4912(d)(2)) has…
      • (b) Pub. L. 100–203, § 10712(c)(6), substituted “or whether an organization manager (as defined in section 4955(e)(2)) has…

      § 7519 Required payments for entities electing not to have required taxable year

      § 7611 Restrictions on church tax inquiries and examinations

      • (i)(3) Pub. L. 100–203, as amended by Pub. L. 101–239, substituted “, section 6852 (relating to termination assessments in…

      § 7704 Certain publicly traded partnerships treated as corporations

      § 7871 Indian tribal governments treated as States for certain purposes

      • (c)(2) Pub. L. 100–203, § 10632(b)(2), substituted “Except as provided in paragraph (3), subsection (a)” for “Subsection (a)”.
      • (c)(3) Pub. L. 100–203, § 10632(b)(1), added par. (3).
      • (e) Pub. L. 100–203, § 10632(a), added subsec. (e).

      § 9502 Airport and Airway Trust Fund

      • (b) Pub. L. 100–203, § 10502(g), substituted “January 1, 1991” for “January 1, 1988” in the par. (3) added by Pub. L.…
      • (b) Pub. L. 100–203, § 10502(d)(12), added par. (3). Former par. (3) redesignated (4).
      • (b) Pub. L. 100–203, § 10502(d)(12), redesignated former par. (3) as (4).

      § 9503 Highway Trust Fund

      • (b)(1) Pub. L. 100–203, § 10502(d)(13), added subpar. (F) and struck out former subpar. (F) which read as follows: “section…
      • (b)(4) Pub. L. 100–203, § 10502(d)(14), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For…
      • (e)(2) Pub. L. 100–203, § 10502(d)(15), substituted “sections 4041, 4081, and 4091” for “sections 4041 and 4081” and “section…

      § 9508 Leaking Underground Storage Tank Trust Fund

      • (b)(3) (b)(4) (b) Pub. L. 100–203, § 10502(d)(16), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.
      • (c)(2) Pub. L. 100–203, § 10502(d)(17), added cl. (ii) and closing provisions, and struck out former cl. (ii) which read as…

      § 9510 Vaccine Injury Compensation Trust Fund