Pub. L. 101-239 Dec. 19, 1989

103 Stat. 2411 · Changed 194 sections of the Code

Bill H.R. 3299

§ 1 Tax imposed

  • (f)(6)(B) Pub. L. 101–239, § 7831(a), substituted “subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and…
  • (i)(3)(C) (i)(3) Pub. L. 101–239, § 7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable…
  • (i) Pub. L. 101–239, § 7816(b), inserted “(other than for purposes of this paragraph)” after “shall be treated” in…

§ 25 Interest on certain home mortgages

  • (h) Pub. L. 101–239 substituted “for any period after September 30, 1990” for “for any calendar year after 1989”.

§ 26 Limitation based on tax liability; definition of tax liability

  • (b)(2)(C) (b)(2)(D) Pub. L. 101–239, § 7811(c)(1), amended subpars. (C) and (D) generally. Prior to amendment, subpars. (C) and (D) read as…
  • (b)(2)(K) Pub. L. 101–239, § 7811(c)(2), added subpar. (K) and struck out former subpar. (K) which was identical.
  • (b)(2)(L) (b)(2)(M) Pub. L. 101–239, § 7811(c)(2), added subpars. (L) and (M) and struck out former subpars. (L) and (M) which read as…
  • (b)(2)(N) Pub. L. 101–239, § 7821(a)(4)(A), which directed amendment of subsec. (b)(2) of this section “as amended by section…

§ 41 Credit for increasing research activities

  • (a)(1)(B) Pub. L. 101–239, § 7110(b)(2)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the…
  • (b)(4) Pub. L. 101–239, § 7110(b)[(c)], added par. (4).
  • (c) Pub. L. 101–239, § 7110(b)(1), substituted “Base amount” for “Base period research expenses” in heading and amended…
  • (e)(7)(C)(ii) Pub. L. 101–239, § 7110(b)(2)(B), substituted “base amount” for “base period research expenses”.
  • (f)(1) Pub. L. 101–239, § 7110(b)(2)(C), substituted “proportionate shares of the qualified research expenses and basic…
  • (f)(3)(A) Pub. L. 101–239, § 7110(b)(2)(D), substituted “December 31, 1983” for “June 30, 1980” and inserted before period at end…
  • (f)(3)(B) Pub. L. 101–239, § 7110(b)(2)(E), substituted “December 31, 1983” for “June 30, 1980” in introductory provisions and…
  • (f)(3)(C) Pub. L. 101–239, § 7110(b)(2)(F), substituted “Certain reimbursements taken into account in determining fixed-base…
  • (f)(4) Pub. L. 101–239, § 7110(b)(2)(G), inserted “and gross receipts” after “qualified research expenses”.
  • (h) Pub. L. 101–239, § 7814(e)(2)(C), redesignated subsec. (i) as (h) and struck out former subsec. (h) which related to…
  • (h)(1) Pub. L. 101–239, § 7110(a)(1)(A), substituted “December 31, 1990” for “December 31, 1989”.
  • (h)(2) Pub. L. 101–239, § 7110(a)(1), substituted “January 1, 1991” for “January 1, 1990” in two places and substituted…
  • (h)(2) Pub. L. 101–239, § 7110(b)(2)(H), substituted “base amount” for “base period expenses” in heading and “the base amount…
  • § 41 Pub. L. 101–239, § 7814(e)(2)(C), redesignated subsec. (i) as (h).

§ 42 Low-income housing credit

  • (b)(1) Pub. L. 101–239, § 7108(h)(5), inserted at end “A building shall not be treated as described in subparagraph (B) if, at…
  • (b)(3) Pub. L. 101–239, § 7108(c)(2), which directed amendment of subpar. (C) by substituting “subsection (h)(7)” for…
  • (c)(1)(E) Pub. L. 101–239, § 7108(i)(2), added subpar. (E).
  • (d)(1) Pub. L. 101–239, § 7108(l)(1), inserted “as of the close of the 1st taxable year of the credit period” before period at…
  • (d)(2)(A) Pub. L. 101–239, § 7108(l)(2), substituted “subparagraph (B), its adjusted basis as of the close of the 1st taxable…
  • (d)(2)(B)(iv) Pub. L. 101–239, § 7108(d)(1), added cl. (iv).
  • (d)(2)(C) Pub. L. 101–239, § 7108(l)(3)(A), substituted “Adjusted basis” for “Acquisition cost” in heading and “adjusted basis”…
  • (d)(5) Pub. L. 101–239, § 7108(l)(3)(B), substituted “Special rules for determining eligible basis” for “Eligible basis…
  • (d)(5)(A) Pub. L. 101–239, § 7108(l)(3)(B), redesignated subpar. (B) as (A) and struck out former subpar. (A) which read as…
  • (d)(5)(B) Pub. L. 101–239, § 7108(l)(3)(B), redesignated subpar. (C) as (B). Former subpar. (B) redesignated (A).
  • (d)(5) Pub. L. 101–239, § 7108(l)(3)(B), redesignated subpar. (D) as (C). Former subpar. (C) redesignated (B).
  • (d)(5) Pub. L. 101–239, § 7811(a)(1), inserted “section” before “167(k)” in heading.
  • (d)(5) Pub. L. 101–239, § 7108(l)(3)(B), redesignated subpar. (D) as (C).
  • (d)(5) Pub. L. 101–239, § 7108(g), added subpar. (D).
  • (d)(6)(A) Pub. L. 101–239, § 7841(d)(13), substituted “Farmers Home Administration” for “Farmers’ Home Administration”.
  • (d)(6)(C) (d)(6) Pub. L. 101–239, § 7108(f), added subpars. (C) and (D) and redesignated former subpar. (C) as (E).
  • (d)(7)(A) Pub. L. 101–239, § 7831(c)(6), inserted “(or interest therein)” after “subparagraph (B)” in introductory provisions.
  • (d)(7)(A)(ii) Pub. L. 101–239, § 7841(d)(14), substituted “under subsection (a)” for “under sebsection (a)”.
  • (e)(2)(A) Pub. L. 101–239, § 7841(d)(15), substituted “to capital account” for “to captial account”.
  • (e)(3) Pub. L. 101–239, § 7108(d)(3), substituted “Minimum expenditures to qualify” for “Average of rehabilitation…
  • (e)(5) Pub. L. 101–239, § 7108(l)(3)(C), substituted “subsection (d)(2)(A)(i)” for “subsection (d)(2)(A)(i)(II)”.
  • (f)(4) Pub. L. 101–239, § 7831(c)(4), added par. (4).
  • (f)(5) Pub. L. 101–239, § 7108(d)(2), added par. (5).
  • (g)(2)(A) Pub. L. 101–239, § 7108(e)(2), inserted at end “For purposes of the preceding sentence, the amount of the income…
  • (g)(2)(A) Pub. L. 101–239, § 7108(e)(1)(B), substituted “the imputed income limitation applicable to such unit” for “the income…
  • (g)(2)(B) Pub. L. 101–239, § 7108(h)(2), added cl. (iii) and concluding provisions which defined “supportive service”.
  • (g)(2)(C) (g)(2)(D) (g)(2)(E) Pub. L. 101–239, § 7108(e)(1)(A), added subpars. (C) and (D) and redesignated former subpar. (C) as (E).
  • (g)(3)(D) Pub. L. 101–239, § 7108(m)(3), added subpar. (D).
  • (g)(4) Pub. L. 101–239, § 7108(n)(2), struck out “(other than section 142(d)(4)(B)(iii))” after “in applying such provisions”.
  • (g)(7) Pub. L. 101–239, § 7108(h)(3), added par. (7).
  • (h)(1)(B) Pub. L. 101–239, § 7108(m)(2), substituted “(E), or (F)” for “or (E)”.
  • (h)(1)(F) Pub. L. 101–239, § 7108(m)(1), added subpar. (F).
  • (h)(3)(C) (h)(3)(D) (h)(3)(E) (h)(3)(F) (h)(3)(G) Pub. L. 101–239, § 7108(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) to (F) as (E) to (G)…
  • (h)(4)(B) Pub. L. 101–239, § 7108(j), substituted “50 percent” for “70 percent” in heading and in text.
  • (h)(5)(D)(ii) Pub. L. 101–239, § 7811(a)(2), substituted “clause (i)” for “clause (ii)”.
  • (h)(5)(E) Pub. L. 101–239, § 7108(b)(2)(A), substituted “subparagraph (F)” for “subparagraph (E)”.
  • (h)(6) Pub. L. 101–239, § 7108(c)(1), added par. (6). Former par. (6) redesignated (7).
  • (h)(6)(B) (h)(6)(C) (h)(6)(D) (h)(6)(E) Pub. L. 101–239, § 7108(b)(2)(B), redesignated subpars. (C) to (E) as (B) to (D), respectively, and struck out former…
  • (h)(7) (h)(8) Pub. L. 101–239, § 7108(c)(1), redesignated pars. (6) and (7) as (7) and (8), respectively.
  • (i)(2) Pub. L. 101–239, § 7108(k), inserted at end “Such term shall not include any loan which would be a below market Federal…
  • (i)(3)(B) Pub. L. 101–239, § 7108(i)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “A unit…
  • (i)(3)(B) Pub. L. 101–239, § 7831(c)(1), inserted “(as determined under regulations prescribed by the Secretary taking into…
  • (i)(3)(B) Pub. L. 101–239, § 7108(h)(1), inserted at end “For purposes of the preceding sentence, a single-room occupancy unit…
  • (i)(3)(D) Pub. L. 101–239, § 7831(c)(2), added subpar. (D).
  • (i)(3)(E) Pub. L. 101–239, § 7108(h)(4), added subpar. (E).
  • (i)(6) Pub. L. 101–239, § 7831(c)(3), added par. (6).
  • (i)(8) Pub. L. 101–239, § 7108(q), added par. (8).
  • (k)(2)(D) Pub. L. 101–239, § 7108(o), added provision at end relating to the applicability of cl. (ii) to qualified nonprofit…
  • (l)(1) Pub. L. 101–239, § 7108(p), in introductory provisions, substituted “Following” for “Not later than the 90th day…
  • (m) Pub. L. 101–239, § 7108(o), added subsec. (m). Former subsec. (m) redesignated (n).
  • (m) Pub. L. 101–239, § 7831(c)(5), added par. (4).
  • (n) Pub. L. 101–239, § 7108(o), redesignated subsec. (m) as (n). Former subsec. (n) redesignated (o).
  • (n) Pub. L. 101–239, § 7108(a)(1), amended subsec. (n) generally. Prior to amendment, subsec. (n) read as follows: “The…
  • § 42 Pub. L. 101–239, § 7108(o), redesignated subsec. (n) as (o).

§ 45C Clinical testing expenses for certain drugs for rare diseases or conditions

  • (b)(1) Pub. L. 101–239 substituted “1990” for “1989”.

§ 46 Amount of credit

  • § 46 Pub. L. 101–239, § 7106, substituted “Sept. 30, 1990” for “Dec. 31, 1989” in table items (viii) C., (ix) B., and (x).
  • § 46 Pub. L. 101–239, § 7814(d), made technical correction to language of Pub. L. 100–647, § 4006, see 1988 Amendment note…

§ 51 Amount of credit

  • (c)(4) Pub. L. 101–239, § 7103(a), substituted “September 30, 1990” for “December 31, 1989”.
  • (d) Pub. L. 101–239, § 7103(c)(1), added subpar. (C).

§ 53 Credit for prior year minimum tax liability

  • (d)(1)(B)(i)(II) Pub. L. 101–239, § 7811(d)(2), inserted before period at end “and if section 59(a)(2) did not apply”.
  • (d)(1)(B)(ii) Pub. L. 101–239, § 7612(a)(2), substituted “subsection (b)(1)” for “subsections (b)(1) and (c)(3)” in subcl. (I) and…
  • (d)(1)(B)(iii) Pub. L. 101–239, § 7612(b)(1), which directed amendment of cl. (iii) by inserting “or not allowed under section 28…
  • (d)(1)(B) Pub. L. 101–239, § 7612(b)(1), which directed amendment of cl. (iv) by inserting “or not allowed under section 28…
  • (d)(1)(B) Pub. L. 101–239, § 7612(a)(1), added cl. (iv).

§ 56 Adjustments in computing alternative minimum taxable income

  • (a)(3) Pub. L. 101–239, § 7815(e)(2)(B), substituted “The first sentence of this paragraph shall not” for “The preceding…
  • (a)(3) Pub. L. 101–239, § 7815(e)(2)(A), made clarifying amendment to directory language of Pub. L. 100–647, § 5041(b)(4), see…
  • (a)(3) Pub. L. 101–239, § 7612(c)(1), struck out “with respect to which the requirements of clauses (i) and (ii) of section…
  • (b)(2) Pub. L. 101–239, § 7612(d)(1), added subpar. (D).
  • (b)(3) Pub. L. 101–239, § 7811(d)(3), inserted after first sentence “Section 422A(c)(2) shall apply in any case where the…
  • § 56 Pub. L. 101–239, § 7611(a)(1)(A), amended cl. (i) generally. Prior to amendment cl. (i) read as follows: “The…
  • § 56 Pub. L. 101–239, § 7611(a)(2), inserted “and which is placed in service in a taxable year beginning before 1990” after…
  • § 56 Pub. L. 101–239, § 7611(a)(1)(B), redesignated cl. (vii) as (v), and struck out former cl. (v), which related to use of…
  • § 56 Pub. L. 101–239, § 7611(f)(2), inserted at end “The preceding sentence shall not apply in the case of any amount…
  • § 56 Pub. L. 101–239, § 7611(f)(3), repealed cl. (iii) which read as follows: “In the case of any annuity contract, the…
  • § 56 Pub. L. 101–239, § 7611(d), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “Clause (i) shall…
  • § 56 Pub. L. 101–239, § 7611(e), added cl. (iv).
  • § 56 Pub. L. 101–239, § 7611(b), amended subpar. (D) generally, in cl. (i), substituting provisions directing that…
  • § 56 Pub. L. 101–239, § 7815(e)(4), added subcl. (IV) relating to inapplicability of pars. (6) to (8) and struck out former…
  • § 56 Pub. L. 101–239, § 7611(c), amended subpar. (G) generally. Prior to amendment, subpar. (G) read as follows: “The…
  • § 56 Pub. L. 101–239, § 7205(b), added cl. (ii) and concluding provision and struck out former cl. (ii) and concluding…
  • § 56 Pub. L. 101–239, § 7611(f)(1), substituted “in a taxable year beginning after 1989” for “after the date of the…
  • § 56 Pub. L. 101–239, § 7611(f)(4), redesignated subpar. (B) as (A) and struck out former subpar. (A) which defined “book…
  • § 56 Pub. L. 101–239, § 7611(f)(4), redesignated subpar. (D) as (B). Former subpar. (B) redesignated (A).
  • § 56 Pub. L. 101–239, § 7611(f)(4), struck out subpar. (C) which read as follows: “Present value.—Present value shall be…
  • § 56 Pub. L. 101–239, § 7611(f)(4), redesignated subpar. (D) as (B).

§ 59 Other definitions and special rules

  • (a)(2) Pub. L. 101–239, § 7612(e)(1), added subpar. (C).
  • (e)(1) Pub. L. 101–239, § 7611(f)(5)(B), inserted before period at end “(or, in the case of a qualified expenditure described…
  • (g) Pub. L. 101–239, § 7811(d)(1)(A), substituted “for the taxable year for which the item is taken into account or for any…
  • (i) Pub. L. 101–239, § 7611(f)(6), substituted “amounts” for “interest” in heading and “any amount shall” for “interest…
  • (j)(2) Pub. L. 101–239, § 7811(j)(7), substituted “Other rules” for “Others rules” in heading.

§ 66 Treatment of community income

  • (d)(1) Pub. L. 101–239 substituted “section 911(d)(2)” for “section 911(b)”.

§ 67 2-percent floor on miscellaneous itemized deductions

  • (c) Pub. L. 101–239 struck out par. (4) which read as follows: “Termination.—This subsection shall not apply to any taxable…

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (e)(11)(A) Pub. L. 101–239, § 7815(a)(3), (5), substituted “calendar year” for “12-month period” in cls. (i) and (ii), and…
  • (q)(2)(B) Pub. L. 101–239, § 7811(m)(4), inserted an additional closing parenthesis after “subsection (s)(6)(B))”.

§ 104 Compensation for injuries or sickness

  • (a) Pub. L. 101–239 inserted at end “Paragraph (2) shall not apply to any punitive damages in connection with a case not…

§ 106 Contributions by employer to accident and health plans

  • (b)(2) Pub. L. 101–239 amended subsec. (b)(2) as it existed prior to general amendment by Pub. L. 100–647 by striking out the…

§ 125 Cafeteria plans

  • (e)(2) Pub. L. 101–239 substituted “includible only because” for “includable only because”, see Codification note above.

§ 127 Educational assistance programs

  • (c) Pub. L. 101–239, § 7814(a), struck out par. (8) which read as follows: “Coordination with section 117(d).—In the case…
  • (d) Pub. L. 101–239, § 7101(a)(1), substituted “September 30, 1990” for “December 31, 1988”.

§ 129 Dependent care assistance programs

  • (a) Pub. L. 101–239 struck out at end “For purposes of the preceding sentence, marital status shall be determined under the…

§ 132 Certain fringe benefits

  • (f)(2)(B) Pub. L. 101–239, § 7841(d)(19), substituted “section 151(c)(3)” for “section 151(e)(3)” in introductory provisions.
  • (h)(1) Pub. L. 101–239, § 7841(d)(7), substituted “to highly compensated employees” for “to officers, etc.,” in heading.
  • (h) Pub. L. 101–239, § 7101(b), added par. (9).

§ 135 Income from United States savings bonds used to pay higher education tuition and fees

  • (d)(1) Pub. L. 101–239 substituted “subsection (a) with respect to” for “subsection (a) respect to”.

§ 142 Exempt facility bond

  • (d)(2)(B) Pub. L. 101–239, § 7108(e)(3), inserted at end “Section 7872(g) shall not apply in determining the income of…
  • (d)(4)(B)(iii) Pub. L. 101–239, § 7108(n)(1), substituted “exceed ½” for “exceed ⅓”.
  • (i)(1) Pub. L. 101–239, § 7816(s)(1), inserted heading “In general”.

§ 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

  • (a)(1) Pub. L. 101–239 substituted “September 30, 1990” for “December 31, 1989” in heading and in text.

§ 144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

  • (a)(12)(B) Pub. L. 101–239 substituted “by substituting ‘September 30, 1990’ for ‘December 31, 1986’ ” for “by substituting ‘1989’…

§ 145 Qualified 501(c)(3) bond

  • (d)(3) (d)(4) Pub. L. 101–239 added par. (3) and redesignated former par. (3) as (4).

§ 146 Volume cap

  • (g)(3) (g)(4) Pub. L. 101–239 redesignated par. (3), relating to exempt facility bonds issued as part of an issue described in par.…

§ 147 Other requirements applicable to certain private activity bonds

  • (c)(3) Pub. L. 101–239 inserted a comma after “mass commuting facility” in introductory provisions and in subpar. (A).

§ 148 Arbitrage

  • (c)(2)(D) (c)(2) Pub. L. 101–239, § 7652(c), as amended by Pub. L. 101–508, § 11701(j)(6), added subpar. (D) and redesignated former…
  • (d) Pub. L. 101–239, § 7814(c)(2), struck out “a qualified mortgage bond or” after “in the case of”.
  • (f)(4)(B)(i) Pub. L. 101–239, § 7652(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “An issue shall…
  • (f)(4)(B)(ii)(I) Pub. L. 101–239, § 7652(d), inserted “each place it appears” after “ ‘6 months’ ”.
  • (f)(4)(B)(iii)(III) Pub. L. 101–239, § 7816(r), substituted “such date of issuance or the date” for “such date of issuance. or the date”.
  • (f)(4)(B)(iv) Pub. L. 101–239, § 7652(b), added cl. (iv).
  • (f)(4)(C)(ii)(II) Pub. L. 101–239, § 7816(t), substituted “to make loans to” for “on behalf of”.

§ 149 Bonds must be registered to be tax exempt; other requirements

  • (g) Pub. L. 101–239 added subsec. (g).

§ 162 Trade or business expenses

  • (i) Pub. L. 101–239, § 6202(b)(3)(A), struck out subsec. (i) which read as follows:
  • (k)(2)(B) Pub. L. 101–239, § 7862(c)(3)(A), amended cl. (iv) as it existed prior to repeal of subsec. (k) by Pub. L. 100–647, by…
  • (l)(5) Pub. L. 101–239, § 7107(b), added par. (5). Former par. (5) redesignated (6).
  • (l)(5) Pub. L. 101–239, § 7107(a)(1), substituted “September 30, 1990” for “December 31, 1989”.
  • (l) Pub. L. 101–239, § 7107(b), redesignated former par. (5) as (6).

§ 163 Interest

  • (e)(5) (e)(6) Pub. L. 101–239, § 7202(a), added par. (5) and redesignated former par. (5) as (6).
  • (i) Pub. L. 101–239, § 7202(b), added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 101–239, § 7210(a), added subsec. (j). Former subsec. (j) redesignated (k).
  • (j) Pub. L. 101–239, § 7202(b), redesignated subsec. (i) as (j).
  • (k) Pub. L. 101–239, § 7210(a), redesignated subsec. (j) as (k).

§ 167 Depreciation

  • § 167 Pub. L. 101–239, § 7645(a), added subsec. (r).
  • § 167 Pub. L. 101–239, § 7622(b)(1) [(d)(1)], repealed subsec. (r) which provided that trademark or trade name expenditures…

§ 168 Accelerated cost recovery system

  • (b)(3)(D) (b)(3)(E) Pub. L. 101–239, § 7816(f), redesignated subpar. (D), relating to property described in subsec. (e)(3)(D)(ii), as (E).
  • (b)(5) Pub. L. 101–239, § 7816(e)(1), substituted “paragraph (2)(C)” for “paragraph (2)(B)”.
  • (c) Pub. L. 101–239, § 7816(e)(2), substituted “subsection (b)(2)(C)” for “subsection (b)(2)(B)”.
  • (i)(1) Pub. L. 101–239, § 7816(w), made clarifying amendment to directory language of Pub. L. 100–647, § 6253, see 1988…

§ 172 Net operating loss deduction

  • (b)(1) Pub. L. 101–239, § 7211(a), added subpar. (M).
  • § 172 Pub. L. 101–239, § 7211(b), added subsec. (m) and redesignated former subsec. (m) as (n).

§ 174 Amortization of research and experimental expenditures

  • § 174 Pub. L. 101–239 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 196 Deduction for certain unused business credits

  • (c)(4) Pub. L. 101–239, § 7814(e)(2)(D), inserted “(other than such credit determined under section 280C(c)(3))” after…
  • (d) Pub. L. 101–239, § 7814(e)(1), substituted “substituting ‘an amount equal to 50 percent of’ for ‘an amount equal to’ in…
  • (d) Pub. L. 101–239, § 7110(c)(2), inserted “for a taxable year beginning before January 1, 1990” after “under section…

§ 219 Retirement savings

  • (f)(1) Pub. L. 101–239, § 7841(c)(1), inserted at end “For purposes of this paragraph, section 401(c)(2) shall be applied as…
  • (g)(3)(A)(ii) Pub. L. 101–239, § 7816(c)(1), made technical correction to directory language of Pub. L. 100–647, § 6009(c)(2), see…

§ 245 Dividends received from certain foreign corporations

  • (a)(8) Pub. L. 101–239 made clarifying amendment to directory language of Pub. L. 100–647, § 1012(l)(2)(A), see 1988 Amendment…

§ 263A Capitalization and inclusion in inventory costs of certain expenses

  • (h)(3)(D) Pub. L. 101–239 substituted “corporations” for “personal service corporations” in heading and amended text generally.…

§ 274 Disallowance of certain entertainment, etc., expenses

  • (n)(2) Pub. L. 101–239, § 7816(a), added a new subpar. (E), substantially identical to former subpar. (E), and moved sentence…
  • (n)(2) Pub. L. 101–239, § 7841(d)(18), inserted “any” before “Federal law”.

§ 280C Certain expenses for which credits are allowable

  • (c)(1) (c)(2)(A) Pub. L. 101–239, § 7110(c)(1), struck out “50 percent of” before “the amount of the credit”.
  • (c)(3) Pub. L. 101–239, § 7814(e)(2)(A), added par. (3). Former par. (3) redesignated (4).
  • (c)(3) Pub. L. 101–239, § 7110(c)(1), struck out “50 percent of” before “the amount described”.
  • (c) Pub. L. 101–239, § 7814(e)(2)(A), redesignated par. (3) as (4).

§ 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

  • (d)(4)(A) Pub. L. 101–239 added cl. (v) and redesignated former cl. (v) as (vi).

§ 312 Effect on earnings and profits

  • (b) Pub. L. 101–239, § 7811(m)(2), made clarifying amendment to directory language of Pub. L. 100–647, § 1018(d)(4), see…
  • (n)(2)(A)(ii) Pub. L. 101–239, § 7611(f)(5)(A), substituted “in which such amount was paid or incurred” for “in which the production…

§ 351 Transfer to corporation controlled by transferor

  • (a) Pub. L. 101–239, § 7203(a), struck out “or securities” after “stock”.
  • (b) (d) (e)(2) Pub. L. 101–239, § 7203(b)(1), struck out “or securities” after “stock”.
  • (g)(2) Pub. L. 101–239, § 7203(b)(2), substituted “stock or property” for “stock, securities, or property”.

§ 381 Carryovers in certain corporate acquisitions

  • (c)(26) (c) Pub. L. 101–239, as amended by Pub. L. 104–188, redesignated par. (27) as (26).

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

  • (h)(3)(B)(i) Pub. L. 101–239, § 7205(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “If the amount of…
  • (h)(6)(B) Pub. L. 101–239, § 7811(c)(5)(A)(i), inserted “(determined without regard to any carryover)” after “during the…
  • (h)(6)(C) Pub. L. 101–239, § 7811(c)(5)(A)(ii), substituted “which would be treated as recognized built-in gains or losses under…
  • (l)(3)(B)(i)(III) Pub. L. 101–239, § 7841(d)(11), substituted “incident to divorce),” for “incident to divorce,”.
  • (l)(3)(C) Pub. L. 101–239, § 7304(d)(1), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to…
  • (l)(3)(C) Pub. L. 101–239, § 7815(h), substituted “For purposes of subclause (III),” for “for purposes of subclause (III),” in…
  • (l)(3) Pub. L. 101–239, § 7304(d)(1), redesignated subpar. (D) as (C).

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

  • (e)(1) Pub. L. 101–239 substituted “built-in gain” for “build-in gain”.

§ 385 Treatment of certain interests in corporations as stock or indebtedness

  • (a) Pub. L. 101–239 inserted “(or as in part stock and in part indebtedness)” before period at end.

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

  • (a)(28)(B)(ii)(II) Pub. L. 101–239, § 7811(h)(3), made technical correction to directory language of Pub. L. 100–647, § 1011B(j)(1), see…
  • (a)(29) Pub. L. 101–239, § 7881(i)(4)(A), substituted “multiemployer plan) to which the requirements of section 412 apply” for…
  • (a)(29) Pub. L. 101–239, § 7881(i)(1)(A), substituted “plan amendment and any other plan amendments adopted after December 22…
  • (a)(30) Pub. L. 101–239, § 7811(g)(1), moved par. (30) from a position after the undesignated closing par. to a position…
  • (h) Pub. L. 101–239, § 7311(a), inserted at end “In no event shall the requirements of paragraph (1) be treated as met if…
  • (k)(4)(B) Pub. L. 101–239, § 7816(l), amended Pub. L. 100–647, § 6071(b)(2), see 1988 Amendment note below.

§ 402 Taxability of beneficiary of employees’ trust

  • (e) Pub. L. 101–239, § 7811(i)(13), added par. (7).
  • (g)(3) Pub. L. 101–239, § 7811(g)(2), inserted “involving a one-time irrevocable election” after “similar arrangement” in last…

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

  • (g)(1) Pub. L. 101–239, § 7841(b)(1), inserted “4041(b),” after “under section”.
  • (k) Pub. L. 101–239, § 7302(a), amended subsec. (k) generally, substituting “Deduction for dividends paid on certain…

§ 406 Employees of foreign affiliates covered by section 3121(l) agreements

  • (a) Pub. L. 101–239, § 10201(b)(1), substituted “3121(l)(6)” for “3121(l)(8)”.
  • (b)(1)(A) Pub. L. 101–239, § 7831(f), made technical correction to Pub. L. 99–514, § 1114(b)(9)(A), see 1986 Amendment note below.
  • (c) Pub. L. 101–239, § 7811(g)(3), substituted “purposes of limitation” for “purposes limitation” in heading.
  • (c) Pub. L. 101–239, § 10201(b)(2), substituted “3121(l)(6)(B)” for “3121(l)(8)(B)”.

§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States

  • (b)(1)(A) Pub. L. 101–239, § 7831(f), made technical correction to Pub. L. 99–514, § 1114(b)(9)(B), see 1986 Amendment note below.
  • (c) Pub. L. 101–239, § 7811(g)(3), substituted “purposes of limitation” for “purposes limitation” in heading.

§ 408 Individual retirement accounts

  • (a)(6) (b)(3) Pub. L. 101–239, § 7811(m)(7), struck out “(without regard to subparagraph (C)(ii) thereof)” after “section 401(a)(9)”.
  • (d)(6) Pub. L. 101–239, § 7841(a)(1), substituted “his spouse or former spouse under a divorce or separation instrument…

§ 409 Qualifications for tax credit employee stock ownership plans

  • (l)(5) Pub. L. 101–239, § 7811(h)(1), substituted “the second sentence” for “the last sentence”.
  • (n)(1) Pub. L. 101–239, § 7304(a)(2)(A)(i), struck out “or section 2057” after “section 1042” in two places in introductory…
  • (n)(1)(A)(i) Pub. L. 101–239, § 7304(a)(2)(A)(ii), struck out “or any decedent if the executor of the estate of such decedent makes…
  • (n)(1)(A)(ii) Pub. L. 101–239, § 7304(a)(2)(A)(iii), struck out “or the decedent” after “the taxpayer”.
  • (n)(2)(C)(i) (n)(3)(A)(ii) Pub. L. 101–239, § 7304(a)(2)(B), struck out “or section 2057” after “section 1042”.

§ 410 Minimum participation standards

  • (a)(2) Pub. L. 101–239 struck out comma before period at end.

§ 411 Minimum vesting standards

  • (a)(3)(G) Pub. L. 101–239, § 7861(a)(5)(A), added subpar. (G).
  • (a)(4)(A) Pub. L. 101–239, § 7861(a)(6)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows…
  • (a)(7)(D) Pub. L. 101–239, § 7881(m)(1)(D), added subpar. (D).
  • (a)(8)(B) Pub. L. 101–239, § 7871(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the…
  • (b)(2)(B) Pub. L. 101–239, § 7871(a)(1), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows…
  • (b)(2)(C) (b)(2) Pub. L. 101–239, § 7871(a)(1), (2), redesignated subpar. (D) as (C) and substituted “this paragraph” for “this…
  • (c)(2)(B) Pub. L. 101–239, § 7881(m)(1)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows:
  • (c)(2)(C)(iii) Pub. L. 101–239, § 7881(m)(1)(A), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “interest…
  • (c)(2) Pub. L. 101–239, § 7881(m)(1)(C), struck out subpar. (E) which read as follows: “Limitation.—The accrued benefit…

§ 412 Minimum funding standards

  • (b) Pub. L. 101–239, § 7881(d)(1)(A), struck out “for purposes of this section and for purposes of determining current…
  • (c) Pub. L. 101–239, § 7881(a)(6)(A), substituted “Annual” for “3-year” in heading and “every year” for “every 3 years” in…
  • (c) Pub. L. 101–239, § 7881(b)(1)(A), substituted “Defined benefit plans” for “Plans” in heading and “defined benefit plan…
  • (c) Pub. L. 101–239, § 7881(b)(2)(A), substituted “Other” for “Multiemployer” in heading and “plan not described in…
  • (d)(1) Pub. L. 101–239, § 7881(b)(6)(A)(ii), substituted “costs (including adjustments under subsection (b)(5)(B))” for…
  • § 412 Pub. L. 101–239, § 7881(c)(1), substituted “for benefit liabilities” for “the benefit liabilities”.
  • § 412 Pub. L. 101–239, § 7881(a)(1)(A), substituted “reducing (but not below zero)” for “reducing”.
  • § 412 Pub. L. 101–239, § 7881(a)(2)(A), substituted “liability and the unamortized portion of the unfunded existing benefit…
  • § 412 Pub. L. 101–239, § 7881(a)(3)(A), substituted “the first plan year beginning after December 31, 1988” for “October 17…
  • § 412 Pub. L. 101–239, § 7881(a)(4)(A)(i), added subcl. (III).
  • § 412 Pub. L. 101–239, § 7881(a)(4)(A)(ii), added cl. (iv).
  • § 412 Pub. L. 101–239, § 7881(a)(5)(A)(i), struck out “reduced by any credit balance in the funding standard account” after…
  • § 412 Pub. L. 101–239, § 7881(a)(5)(A)(ii), added subpar. (E).
  • § 412 Pub. L. 101–239, § 7881(b)(3)(A), substituted “defined benefit plan (other than” for “plan (other than” in introductory…
  • § 412 Pub. L. 101–239, § 7881(b)(6)(A)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows…
  • § 412 Pub. L. 101–239, § 7881(b)(4)(A), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “In…

§ 414 Definitions and special rules

  • (n)(3)(C) Pub. L. 101–239, § 7813(b), amended directory language of Pub. L. 100–647, § 3011(b)(4), see 1988 Amendment note below.
  • (p)(10) Pub. L. 101–239, § 7811(m)(5), inserted “section” before “403(b)”.
  • (p)(11) Pub. L. 101–239, § 7841(a)(2), added par. (11) and redesignated former par. (11) as (12).
  • (t)(2) Pub. L. 101–239, § 7813(b), amended directory language of Pub. L. 100–647, § 3011(b)(5), see 1988 Amendment note below.

§ 415 Limitations on benefits and contribution under qualified plans

  • (c)(6) Pub. L. 101–239 substituted “Special rule for employee stock ownership plans” for “Special limitation for employee…

§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements

  • (a)(3)(B)(ii) Pub. L. 101–239 added sentence at end and struck out former subcl. (V) which read as follows: “A reasonable period…

§ 424 Definitions and special rules

  • (c)(1) Pub. L. 101–239 made technical correction to Pub. L. 100–647, § 1018(l)(2), see 1988 Amendment note below.

§ 453A Special rules for nondealers

  • (b)(2)(B) Pub. L. 101–239, § 7821(a)(1), substituted “such obligations held by the taxpayer” for “obligations of the taxpayer…
  • (b)(3) Pub. L. 101–239, § 7815(g), substituted “Exception for personal use and farm property” for “Exception for farm…
  • (b)(3) Pub. L. 101–239, § 7812(c)(2), substituted “(5)).” for “(5).”
  • (c)(5) (c)(6) Pub. L. 101–239, § 7821(a)(4)(B), added par. (5) and redesignated former par. (5) as (6).
  • (d)(1)(B) Pub. L. 101–239, § 7821(a)(3), substituted “the time the proceeds” for “the proceeds”.
  • (d)(2)(B) Pub. L. 101–239, § 7821(a)(2), substituted “the later of the times referred to in subparagraph (A) or (B) of paragraph…

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (d)(1)(A)(iii) Pub. L. 101–239, § 7811(g)(4), substituted “, and” for period at end.
  • (d)(2) Pub. L. 101–239, § 7811(g)(5), inserted “and” at end.
  • (e)(13) Pub. L. 101–239, § 7816(j), substituted “Special rule for churches” for “Exception for church plans” in heading and…

§ 460 Special rules for long-term contracts

  • (a) Pub. L. 101–239, § 7621(a), substituted “Requirement that percentage of completion method be used” for “Percentage of…
  • (a) Pub. L. 101–239, § 7811(e)(1), inserted “(or, with respect to any amount properly taken into account after completion…
  • (b)(1) Pub. L. 101–239, § 7621(c)(2)(A), substituted “paragraph (3)” for “paragraph (4)”.
  • (b)(1) Pub. L. 101–239, § 7621(c)(2)(B), which directed the amendment of par. (1) by substituting “paragraph (2)” for…
  • (b)(1) Pub. L. 101–239, § 7621(c)(1), redesignated par. (2) as (1) and struck out former par. (1) which read as follows…
  • (b)(2) Pub. L. 101–239, § 7621(c)(1), redesignated par. (3) as (2). Former par. (2) redesignated (1).
  • (b)(2) Pub. L. 101–239, § 7811(e)(4), (6), inserted two sentences at end.
  • (b)(2)(B) Pub. L. 101–239, § 7811(e)(2), substituted “any amount properly taken into account” for “any amount received or…
  • (b)(3) Pub. L. 101–239, § 7621(c)(1), redesignated par. (4) as (3). Former par. (3) redesignated (2).
  • (b)(3) Pub. L. 101–239, § 7811(e)(3), in concluding provisions, substituted “any amount properly taken into account” for “any…
  • (b)(3)(B) Pub. L. 101–239, § 7621(c)(3), substituted “Paragraph (1)(B)” for “Paragraph (2)(B) and subsection (a)(2)” in…
  • (b)(4) Pub. L. 101–239, § 7621(c)(1), redesignated par. (5) as (4). Former par. (4) redesignated (3).
  • (b)(4)(A)(i) Pub. L. 101–239, § 7621(c)(4)(A), substituted “paragraph (2)” for “paragraph (3)”.
  • (b)(4)(A)(ii) Pub. L. 101–239, § 7621(c)(4)(B), substituted “paragraph (2)(B)” for “paragraph (3)(B)” in introductory provisions.
  • (b)(4)(A)(ii)(I) Pub. L. 101–239, § 7621(c)(4)(C), substituted “paragraph (2)(A)” for “paragraph (3)(A)”.
  • (b)(4)(A)(iii) Pub. L. 101–239, § 7621(c)(4)(A), substituted “paragraph (2)” for “paragraph (3)” in two places.
  • (b)(5) Pub. L. 101–239, § 7621(b), added par. (5).
  • (b)(5) Pub. L. 101–239, § 7621(c)(1), redesignated former par. (5) as (4).
  • (e)(2) Pub. L. 101–239, § 7811(e)(5), added subpar. (C).
  • (e) Pub. L. 101–239, § 7621(c)(5), inserted introductory provisions and struck out former introductory provisions which…
  • (e) Pub. L. 101–239, § 7815(e)(1)(A), substituted “activities referred to in paragraph (4) with respect to” for “the…
  • (e) Pub. L. 101–239, § 7815(e)(1)(B), added cl. (i) and struck out former cl. (i) which read as follows: “dwelling units…

§ 461 General rule for taxable year of deduction

  • (i)(3)(C) Pub. L. 101–239, as amended by Pub. L. 104–188, § 1704(t)(24), substituted “section 6662(d)(2)(C)(ii)” for “section…

§ 469 Passive activity losses and credits limited

  • (i)(3)(B) (i)(3)(C) Pub. L. 101–239 added subpars. (B) and (C) and struck out former subpars. (B) and (C) which read as follows:
  • (i)(3)(D) (i)(3)(E) Pub. L. 101–239 added subpar. (D) and redesignated former subpar. (D) as (E).

§ 514 Unrelated debt-financed income

  • (c)(9)(E) (c)(9)(F) Pub. L. 101–239 redesignated the subpar. (E), relating to special rules for organizations described in section…

§ 563 Rules relating to dividends paid after close of taxable year

  • (c) Pub. L. 101–239, § 7401(b)(1), added subsec. (c). Former subsec. (c) redesignated (d).
  • § 563 Pub. L. 101–239, § 7401(b)(2), substituted “subsection (a), (b), or (c)” for “subsection (a) or (b)”.
  • § 563 Pub. L. 101–239, § 7401(b)(1), redesignated former subsec. (c) as (d).

§ 597 Treatment of transactions in which Federal financial assistance provided

  • (b)(2) Pub. L. 101–239 substituted “in connection with such assistance” for “to reflect such treatment”.

§ 642 Special rules for credits and deductions

  • (g) Pub. L. 101–239 inserted after first sentence “Rules similar to the rules of the preceding sentence shall apply to…

§ 643 Definitions applicable to subparts A, B, C, and D

  • (a)(6)(A) Pub. L. 101–239, § 7811(f)(1), substituted “section 265(a)(1)” for “section 265(1)”.
  • (a)(6)(C) Pub. L. 101–239, § 7811(b)(1), struck out “(i)” after “such a trust,” and “, and (ii) the deduction under section 1202…
  • (a)(6) Pub. L. 101–239, § 7811(b)(2), struck out subpar. (D) which read as follows: “Effective for distributions made in…

§ 691 Recipients of income in respect of decedents

  • (c) Pub. L. 101–239 substituted “paragraph (1)(C)” for “paragraph (1)(D)”.

§ 704 Partner’s distributive share

  • (c) Pub. L. 101–239 amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Under regulations…

§ 842 Foreign companies carrying on insurance business

  • (c) Pub. L. 101–239 substituted “yields” for “yeilds” in heading.

§ 852 Taxation of regulated investment companies and their shareholders

  • (b)(9) Pub. L. 101–239, § 7204(c)(1), added par. (9).
  • (f) Pub. L. 101–239, § 7204(b)(1), added subsec. (f).

§ 860G Other definitions and special rules

  • (a)(3) Pub. L. 101–239 substituted “subparagraph (A)” for “this subparagraph” in last sentence.

§ 861 Income from sources within the United States

  • (a)(6) Pub. L. 101–239, § 7811(i)(2), substituted “865(i)(1)” for “865(h)(1)”.
  • (e) Pub. L. 101–239, § 7841(d)(9), substituted “section 862(a)” for “section 826(a)” in introductory provisions.

§ 862 Income from sources without the United States

  • (a)(6) Pub. L. 101–239 substituted “865(i)(1)” for “865(h)(1)”.

§ 863 Special rules for determining source

  • (b)(2) (b)(3) Pub. L. 101–239 substituted “865(i)(1)” for “865(h)(1)”.

§ 864 Definitions and special rules

  • (f) Pub. L. 101–239 added subsec. (f).

§ 872 Gross income

  • (b)(7) Pub. L. 101–239 added par. (7).

§ 883 Exclusions from gross income

  • (a)(4) Pub. L. 101–239, § 7811(i)(8)(D), substituted “(5), (6), and (7)” for “(5) and (6)”.
  • (a)(5) Pub. L. 101–239, § 7811(i)(10), added par. (5).

§ 887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations

  • (b)(1) Pub. L. 101–239, § 7811(i)(8)(B), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
  • (b)(3) Pub. L. 101–239, § 7811(i)(8)(A), added par. (3). Former par. (3) redesignated (4).
  • (b)(4) Pub. L. 101–239, § 7811(i)(8)(A), (9), redesignated former par. (3) as (4) and substituted “United States source gross…

§ 898 Taxable year of certain foreign corporations

§ 904 Limitation on credit

  • (d)(1) Pub. L. 101–239, § 7811(i)(1), substituted “interest or carrying charges (as defined in section 927(d)(1)) derived from…
  • (i) (j) Pub. L. 101–239, § 7402(a), added subsec. (i) and redesignated former subsec. (i) as (j).

§ 953 Insurance income

  • (d)(3) Pub. L. 101–239 substituted “for purposes of section 1503(d) without regard to paragraph (2)(B) thereof” for “(as…

§ 954 Foreign base company income

  • (c)(3)(A) Pub. L. 101–239, § 7811(i)(3)(C), inserted at end “To the extent provided in regulations, payments made by a…
  • (c)(3)(A)(i) Pub. L. 101–239, § 7811(i)(3)(A), as amended by Pub. L. 104–188, substituted “is a corporation created” for “is…
  • (c)(3)(A)(ii) Pub. L. 101–239, § 7811(i)(3)(B), substituted “from a corporation which is a related person” for “from a related…

§ 988 Treatment of certain foreign currency transactions

  • (a) Pub. L. 101–239 inserted introductory provision “Notwithstanding any other provision of this chapter—”.

§ 995 Taxation of DISC income to shareholders

  • (g) Pub. L. 101–239 substituted “section 511 (or any other person otherwise subject to tax under section 511)” for “section…

§ 1031 Exchange of real property held for productive use or investment

  • (f) (g) (h) Pub. L. 101–239 added subsecs. (f) to (h).

§ 1042 Sales of stock to employee stock ownership plans or certain cooperatives

  • (b)(4) Pub. L. 101–239 added par. (4).

§ 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

  • (f) (g) Pub. L. 101–239 added subsecs. (f) and (g) and struck out former subsec. (f) which read as follows: “Regulations.—The…

§ 1245 Gain from dispositions of certain depreciable property

  • (a)(2)(C) Pub. L. 101–239, § 7622(b)(2)(A)[(d)(2)(A)], substituted “193, or 1253(d)(2) or (3)” for “or 193”.
  • (a)(3) Pub. L. 101–239, § 7622(b)(2)(B)[(d)(2)(B)], substituted “section 185 or 1253(d)(2) or (3)” for “section 185” in…

§ 1250 Gain from dispositions of certain depreciable realty

  • (b)(5)(A) Pub. L. 101–239, § 7831(b)(1), substituted “of property to which section 168 applies” for “of recovery property”.
  • (b)(5)(B) Pub. L. 101–239, § 7831(b)(2), substituted “to which section 168 does not apply” for “which is not recovery property”.

§ 1253 Transfers of franchises, trademarks, and trade names

  • (d)(1) Pub. L. 101–239, § 7622(a), substituted “serial payments” for “payments” in heading and amended text generally. Prior…
  • (d)(2) Pub. L. 101–239, § 7622(b), designated existing provisions as subpar. (A), inserted subpar. heading, redesignated…
  • (d)(3) (d) Pub. L. 101–239, § 7622(c), added pars. (3) to (5).

§ 1274 Determination of issue price in the case of certain debt instruments issued for property

  • (b)(3)(B)(i) Pub. L. 101–239 substituted “section 6662(d)(2)(C)(ii)” for “section 6661(b)(2)(C)(ii)”.

§ 1298 Special rules

  • (b)(5) Pub. L. 101–239, § 7811(i)(4)(A), substituted “where stock held” for “where held” in heading.
  • (b)(5)(A) Pub. L. 101–239, § 7811(i)(4)(C), substituted “treated as a disposition by, or distribution to” for “treated as a…
  • (b)(5)(A)(ii) Pub. L. 101–239, § 7811(i)(4)(B), substituted “any distribution of” for “any disposition of”.

§ 1361 S corporation defined

  • (b)(2)(B) Pub. L. 101–239 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “a financial…

§ 1366 Pass-thru of items to shareholders

  • (f)(2) Pub. L. 101–239 substituted “Treatment of tax imposed on built-in gains” for “Reduction in pass-thru for tax imposed on…

§ 1374 Tax imposed on certain built-in gains

  • (b)(3)(B) Pub. L. 101–239, § 7811(c)(8), inserted at end “A similar rule shall apply in the case of the minimum tax credit under…
  • (d)(2)(A)(i) Pub. L. 101–239, § 7811(c)(4), struck out “(except as provided in subsection (b)(2))” after “taxable year if”.
  • (d)(5)(B) Pub. L. 101–239, § 7811(c)(5)(B)(i), inserted “(determined without regard to any carryover)” after “during the…
  • (d)(5)(C) Pub. L. 101–239, § 7811(c)(5)(B)(ii), substituted “which would be treated as recognized built-in gains or losses under…

§ 1402 Definitions

  • (g)(3) Pub. L. 101–239 substituted “to apply” for “not to apply” in heading and “shall apply” for “shall not apply” in text.

§ 1446 Withholding of tax on foreign partners’ share of effectively connected income

  • (b)(2)(B) Pub. L. 101–239, § 7811(i)(6)(A), substituted “section 11(b)(1)” for “section 11(b)”.
  • (d)(2) Pub. L. 101–239, § 7811(i)(6)(B), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “A foreign…
  • (f) Pub. L. 101–239, § 7811(i)(6)(C), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “The…

§ 1463 Tax paid by recipient of income

  • § 1463 Pub. L. 101–239 amended section generally. Prior to amendment, section read as follows: “If any tax required under this…

§ 1503 Computation and payment of tax

  • (e)(2)(A)(ii) Pub. L. 101–239, § 7821(c), substituted “another corporation which is or was a member” for “another member”.
  • (e)(4) Pub. L. 101–239, § 7207(a), added par. (4).
  • (f) Pub. L. 101–239, § 7201(a), added subsec. (f).

§ 2002 Liability for payment

  • § 2002 Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”.

§ 2056 Bequests, etc., to surviving spouse

  • (b)(7)(C) Pub. L. 101–239, § 7816(q), inserted “included in the gross estate of the decedent under section 2039” after “an…
  • (d)(2)(B) Pub. L. 101–239, § 7815(d)(4)(A), substituted “Special rule” for “Property passing outside of probate estate” in…
  • (d)(3) Pub. L. 101–239, § 7815(d)(6), substituted “this chapter” for “section 2001” in subpar. (C) and inserted “and without…
  • (d)(4) Pub. L. 101–239, § 7815(d)(8), added par. (4) relating to reformations permitted.
  • (d)(4) Pub. L. 101–239, § 7815(d)(5), added par. (4) relating to special rule where resident spouse becomes citizen.

§ 2056A Qualified domestic trust

  • (a)(1) Pub. L. 101–239, § 7815(d)(7)(A)(i), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “the…
  • (a)(2) (a)(3) (a) Pub. L. 101–239, § 7815(d)(7)(A)(ii), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out…
  • (b)(1)(A) Pub. L. 101–239, § 7815(d)(7)(C), struck out “other than a distribution of income required under subsection (a)(2)”…
  • (b)(2)(B)(ii) Pub. L. 101–239, § 7815(d)(11), inserted “(with interest)” after “credit or refund”.
  • (b)(2)(C) Pub. L. 101–239, § 7815(d)(12), added subpar. (C).
  • (b)(3) Pub. L. 101–239, § 7815(d)(7)(B), added par. (3). Former par. (3) redesignated (4).
  • (b)(4) Pub. L. 101–239, § 7815(d)(7)(D), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “If any…
  • (b)(4) Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (3) as (4). Former par. (4) redesignated (5).
  • (b)(5) Pub. L. 101–239, § 7815(d)(15), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “The estate…
  • (b)(5) Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (4) as (5). Former par. (5) redesignated (6).
  • (b)(6) (b)(7) (b)(8) (b)(9) Pub. L. 101–239, § 7815(d)(7)(B), redesignated pars. (5) to (8) as (6) to (9), respectively.
  • (b)(10) (b)(11) (b)(12) (b)(13) Pub. L. 101–239, § 7815(d)(9), added pars. (10) to (13).
  • (c)(2) Pub. L. 101–239, § 7815(d)(10), substituted “Except as provided in regulations, the term” for “The term”.
  • (e) Pub. L. 101–239, § 7815(d)(13), added subsec. (e).

§ 2101 Tax imposed

  • (b) Pub. L. 101–239 inserted at end “For purposes of the preceding sentence, there shall be appropriate adjustments in the…

§ 2106 Taxable estate

  • (a)(3) Pub. L. 101–239 struck out “allowed where spouse is citizen” after “deduction” in heading.

§ 2503 Taxable gifts

  • (f) (g) Pub. L. 101–239 redesignated subsec. (f), relating to treatment of certain loans of artworks, as (g).

§ 2523 Gift to spouse

  • (a) Pub. L. 101–239, § 7815(d)(2), struck out “who is a citizen or resident” after “Where a donor”.
  • (i)(2) Pub. L. 101–239, § 7815(d)(1)(A), substituted “which are made by the donor to such spouse and with respect to which a…

§ 2642 Inclusion ratio

  • (b)(1) (b)(3) Pub. L. 101–239 substituted “a gift tax return filed on or before the date prescribed by section 6075(b)” for “a timely…

§ 2654 Special rules

  • (a)(1) Pub. L. 101–239 inserted at end “The preceding shall be applied after any basis adjustment under section 1015 with…

§ 3121 Definitions

  • (l)(1) Pub. L. 101–239, § 10201(b)(3), substituted “paragraph (6)” for “paragraph (8)” in introductory provisions.
  • (l)(2) Pub. L. 101–239, § 10201(a)(1), inserted at end “Notwithstanding any other provision of this subsection, the period for…
  • (l)(3) Pub. L. 101–239, § 10201(a)(2), (3), added par. (3) and struck out former par. (3) relating to termination of period by…
  • (l)(4) Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (6) as (4) and struck out former par. (4) relating to…
  • (l)(5) Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal…
  • (l)(6) (l)(7) (l)(8) (l) Pub. L. 101–239, § 10201(a)(4), redesignated pars. (6) to (10) as (4) to (8), respectively.

§ 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

  • (a) Pub. L. 101–239, § 10204(b)(1)(B), substituted “the employees thereof” for “his employees” in concluding provisions.
  • (a)(1) Pub. L. 101–239, § 10204(b)(1)(A), inserted “(or, if the employer is a partnership, each partner therein)” after “an…
  • (b) Pub. L. 101–239, § 10204(b)(1)(C), inserted “(or a partner)” after “an employer” in introductory provisions.
  • (c) Pub. L. 101–239, § 10204(b)(1)(D), substituted “the employees thereof” for “his employees” in introductory provisions.
  • (c)(1) Pub. L. 101–239, § 10204(b)(1)(E), inserted “(or, if the employer is a partnership, each partner therein)”.
  • (c)(2) Pub. L. 101–239, § 10204(b)(1)(F), substituted “such employer (or, if the employer is a partnership, any partner…

§ 3231 Definitions

  • (e)(1) Pub. L. 101–239, § 10207(b), inserted at end “Nothing in the regulations prescribed for purposes of chapter 24…
  • (e)(1) Pub. L. 101–239, § 10206(a), substituted “(iii)” for “or (iii)” and inserted “, or (iv) any remuneration which would…
  • (e)(1) Pub. L. 101–239, § 10205(a), inserted “or death, except that this clause does not apply to a payment for group-term…
  • (e)(9) Pub. L. 101–239, § 10206(b), added par. (9).
  • (e)(10) Pub. L. 101–239, § 10207(a), added par. (10).

§ 3401 Definitions

  • (a)(2) Pub. L. 101–239, § 7631(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “for agricultural…
  • (h) Pub. L. 101–239, § 7631(b), added subsec. (h).

§ 4221 Certain tax-free sales

  • (c) Pub. L. 101–239 struck out “or 4083” after “4053(a)(6)”.

§ 4261 Imposition of tax

  • (c) Pub. L. 101–239 substituted “$6” for “$3”.

§ 4371 Imposition of tax

  • (2) Pub. L. 101–239 struck out “, unless the insurer is subject to tax under section 842(b)” after “or annuity contract”.

§ 4471 Imposition of tax

§ 4472 Definitions

§ 4611 Imposition of tax

  • (c)(2)(B) Pub. L. 101–239, § 7505(b), substituted “5 cents” for “1.3 cents”.
  • (f) Pub. L. 101–239, § 7505(a)(1), amended subsec. (f) generally, substituting pars. (1) and (2) for former pars. (1)…

§ 4612 Definitions and special rules

  • (d) Pub. L. 101–239 inserted at end “The preceding sentence shall also apply to amounts paid by the taxpayer into the…

§ 4681 Imposition of tax

§ 4682 Definitions and special rules

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

  • (b)(2) Pub. L. 101–239 substituted “determined as if such securities were disposed of—”, subpars. (A) to (D), and concluding…

§ 4979A Tax on certain prohibited allocations of qualified securities

  • (b)(1) Pub. L. 101–239, § 7304(a)(2)(D)(i), struck out “or section 2057” after “section 1042”.
  • (c) Pub. L. 101–239, § 7304(a)(2)(D)(ii), as amended by Pub. L. 104–188, struck out “or section 2057(d)” after “section…

§ 4980B Failure to satisfy continuation coverage requirements of group health plans

  • (f)(2)(B)(i) Pub. L. 101–239, § 6701(a)(1), as amended by Pub. L. 104–188, § 1704(t)(21), inserted at end “In the case of a…
  • (f)(2)(B)(i)(V) Pub. L. 101–239, § 7862(c)(5)(A), added subcl. (V).
  • (f)(2)(B)(iv) Pub. L. 101–239, § 7862(c)(3)(C), substituted “entitlement” for “eligibility” in heading and inserted “which does not…
  • (f)(2)(B)(v) Pub. L. 101–239, § 6701(a)(2), added cl. (v).
  • (f)(2)(C) Pub. L. 101–239, § 7862(c)(4)(B), amended last sentence generally. Prior to amendment, last sentence read as follows…
  • (f)(2)(C) Pub. L. 101–239, § 6701(b), inserted at end “In the case of an individual described in the last sentence of…
  • (f)(6) Pub. L. 101–239, § 7891(d)(1)(B)(ii), inserted after and below subpar. (D) the following new flush sentence “The…
  • (f)(6) Pub. L. 101–239, § 7891(d)(1)(B)(i)(II), inserted “(or, in the case of a group health plan which is a multiemployer…
  • (f)(6)(B) Pub. L. 101–239, § 7891(d)(1)(B)(i)(I), inserted “(or, in the case of a group health plan which is a multiemployer…
  • (f)(6)(C) Pub. L. 101–239, § 6701(c), inserted before period at end “and each qualified beneficiary who is determined, under…
  • (f)(7) Pub. L. 101–239, § 7862(c)(2)(B), substituted “the performance of services by the individual for 1 or more persons…
  • (f)(8) Pub. L. 101–239, § 7891(d)(2)(A), added par. (8).
  • (g)(2) Pub. L. 101–239, § 6202(b)(3)(B), substituted “section 5000(b)(1)” for “section 162(i)”.

§ 4982 Excise tax on undistributed income of regulated investment companies

  • (b)(1)(A) Pub. L. 101–239 substituted “98 percent” for “97 percent”.

§ 5000 Certain group health plans

  • § 5000 Pub. L. 101–239, § 6202(b)(2)(A), struck out “large” after “Certain” in section catchline.
  • (a) Pub. L. 101–239, § 6202(b)(2)(B), substituted “group health plan” for “large group health plan” in two places.
  • (b) Pub. L. 101–239, § 6202(b)(2)(C), substituted “Group health plan and large” for “Large” in heading and amended text…
  • (c) Pub. L. 101–239, § 6202(b)(2)(C), substituted “group” for “large group” in heading and amended text generally. Prior to…

§ 5684 Penalties relating to the payment and collection of liquor taxes

  • (b) Pub. L. 101–239 substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.

§ 5704 Exemption from tax

  • (c) Pub. L. 101–239 inserted “or to a manufacturer of tobacco products or cigarette papers and tubes if such articles are…

§ 5761 Civil penalties

  • (a) Pub. L. 101–239, § 7721(c)(4), inserted “or part II of subchapter A of chapter 68” after “or 6653”.
  • (c) Pub. L. 101–239, § 7721(c)(5), substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.

§ 6011 General requirement of return, statement, or list

  • (e) Pub. L. 101–239 substituted “magnetic media” for “magnetic tape” in heading and amended text generally, revising the…

§ 6013 Joint returns of income tax by husband and wife

  • (b)(5)(A) Pub. L. 101–239 substituted “part II of subchapter A of chapter 68” for “section 6653” in heading and in text.

§ 6018 Estate tax returns

  • § 6018 Pub. L. 101–239 struck out subsec. (c) which read as follows:

§ 6038 Information reporting with respect to certain foreign corporations and partnerships

  • (a)(1) Pub. L. 101–239, § 7712(a)(2), inserted before period at end “or which the Secretary determines to be appropriate to…
  • (a)(4) Pub. L. 101–239, § 7712(a)(1), added par. (4).

§ 6038A Information with respect to certain foreign-owned corporations

  • (a) Pub. L. 101–239, § 7403(b), inserted before period at end “and such corporation shall maintain (in the location, in the…
  • (a)(2) Pub. L. 101–239, § 7403(a)(1), amended par. (2) generally, substituting “is 25-percent foreign-owned,” for “is…
  • (c) Pub. L. 101–239, § 7403(a)(2), amended subsec. (c) generally, substituting pars. (1) to (6) for former pars. (1) to (3)…
  • (d) Pub. L. 101–239, § 7403(c), inserted “or maintain records” after “information” in heading and amended text generally…
  • (e) (f) Pub. L. 101–239, § 7403(d), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 6043 Liquidating, etc., transactions

  • § 6043 Pub. L. 101–239, § 7208(b)(3)(B), substituted “Liquidating; etc., transactions” for “Returns regarding liquidation…
  • (a) Pub. L. 101–239, § 7208(b)(3)(A), substituted “Corporate liquidating, etc., transactions” for “Corporations” in heading.
  • (c) (d) Pub. L. 101–239, § 7208(b)(1), added subsecs. (c) and (d) and struck out former subsec. (c) which read as follows…

§ 6045 Returns of brokers

  • (e)(3) (e)(4) Pub. L. 101–239 redesignated par. (3), relating to whether seller’s financing was federally-subsidized indebtedness, as…

§ 6047 Information relating to certain trusts and annuity plans

  • (e) (f) Pub. L. 101–239 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 6050H Returns relating to mortgage interest received in trade or business from individuals

  • (b)(2)(B) Pub. L. 101–239, § 7646(b)(1), as amended by Pub. L. 104–188, inserted “(other than points)” after “such interest”.

§ 6091 Place for filing returns or other documents

  • (b)(6) Pub. L. 101–239 inserted “section 4181 or” before “subtitle E”.

§ 6103 Confidentiality and disclosure of returns and return information

  • (a)(3) Pub. L. 101–239, § 6202(a)(1)(B)(i), inserted “(l)(12),” after “subsection (e)(1)(D)(iii),”.
  • (d)(1) Pub. L. 101–239, § 7841(d)(1), struck out “45,” after “32, 44,”.
  • (l)(12) Pub. L. 101–239, § 6202(a)(1)(A), added par. (12).
  • (p)(3)(A) Pub. L. 101–239, § 6202(a)(1)(B)(ii), substituted “(11), or (12)” for “or (11)”.
  • (p)(4) Pub. L. 101–239, § 6202(a)(1)(B)(v), inserted “or which receives any information under subsection (l)(12)(B) and which…
  • (p)(4) Pub. L. 101–239, § 6202(a)(1)(B)(iii), substituted “(9), or (12) shall” for “or (9) shall” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 101–239, § 6202(a)(1)(B)(iv), substituted “(11), or (12)” for “or (11)”.

§ 6157 Payment of Federal unemployment tax on quarterly or other time period basis

  • (a) Pub. L. 101–239 substituted “subsection (c)” for “subsections (c) and (d)” in last sentence.

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (h)(3) (h) Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–647, § 1015(r)(3), see 1988 Amendment…

§ 6302 Mode or time of collection

  • (e) Pub. L. 101–239, § 7502(a), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 101–239, § 7507(a), added subsec. (f). Former subsec. (f) redesignated (g).
  • (f) Pub. L. 101–239, § 7502(a), redesignated former subsec. (e) as (f).
  • (g) Pub. L. 101–239, § 7632(a), added subsec. (g). Former subsec. (g) redesignated (h).
  • (g) Pub. L. 101–239, § 7507(a), redesignated former subsec. (f) as (g).
  • (h) Pub. L. 101–239, § 7632(a), redesignated former subsec. (g) as (h).

§ 6420 Gasoline used on farms

  • (e)(2) Pub. L. 101–239 substituted “section 7602(a)” for “section 7602”.

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

  • (g)(2) Pub. L. 101–239 substituted “section 7602(a)” for “section 7602”.

§ 6427 Fuels not used for taxable purposes

  • (f) Pub. L. 101–239, § 7812(a), made technical correction to directory language of Pub. L. 100–647, § 2001(d)(7)(C), see…
  • (i)(1) Pub. L. 101–239, § 7822(b)(1), substituted “subsection (a), (b), (c), (d), (e), (g), (h), (l), or (q) by any person”…
  • (i)(2)(A)(i) Pub. L. 101–239, § 7822(b)(2), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “$1,000 or more…
  • (i)(2)(B) Pub. L. 101–239, § 7822(b)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “If the…
  • (j)(2) Pub. L. 101–239, § 7841(d)(20), substituted “section 7602(a)” for “section 7602”.
  • (p) Pub. L. 101–239, § 7822(b)(4), redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as…
  • § 6427 Pub. L. 101–239, § 7501(b)(3), substituted “1991” for “1990” in pars. (2) and (3).
  • § 6427 Pub. L. 101–239, § 7822(b)(4), redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as…

§ 6501 Limitations on assessment and collection

  • (n) Pub. L. 101–239 struck out “, 41(h),” after “section 40(f)”.

§ 6502 Collection after assessment

  • (a) Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence.

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

  • (e)(2) Pub. L. 101–239 substituted “section 6651(a)(1) or 6653 or under part II of subchapter A of chapter 68” for “section…

§ 6621 Determination of rate of interest

  • (c) Pub. L. 101–239 repealed subsec. (c) which related to attribution of interest on substantial underpayments to tax…

§ 6651 Failure to file tax return or to pay tax

  • (f) Pub. L. 101–239 added subsec. (f).

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

  • (k) Pub. L. 101–239, § 7841(d)(5)(B), redesignated the subsec. (k), relating to alcohol and tobacco taxes, as (l).
  • (k) Pub. L. 101–239, § 7841(d)(5)(A), redesignated the subsection relating to information with respect to includible…
  • (l) Pub. L. 101–239, § 7208(b)(2), added subsec. (l) and redesignated former subsec. (l) as (m).
  • (l) Pub. L. 101–239, § 7841(d)(5)(B), redesignated subsec. (k), relating to alcohol and tobacco taxes, as (l).
  • (m) Pub. L. 101–239, § 7208(b)(2), redesignated subsec. (l) as (m).

§ 6653 Failure to pay stamp tax

  • § 6653 Pub. L. 101–239 substituted “Failure to pay stamp tax” for “Additions to tax for negligence and fraud” in section…

§ 6654 Failure by individual to pay estimated income tax

  • (l)(1) Pub. L. 101–239, § 7811(j)(5), substituted “this section shall” for “this subsection shall”.
  • (l)(2)(B)(ii) Pub. L. 101–239, § 7811(j)(6), inserted before period at end “(or, if no will is admitted to probate, which is the…

§ 6655 Failure by corporation to pay estimated income tax

  • (e)(1) Pub. L. 101–239, § 7822(a), substituted “under subsection (d)(1)” for “under section (d)(1)”.
  • (g)(4) Pub. L. 101–239, § 7209(a), added par. (4).

§ 6656 Failure to make deposit of taxes

  • § 6656 Pub. L. 101–239 substituted “taxes” for “taxes or overstatement of deposits” as section catchline and amended text…

§ 6662 Imposition of accuracy-related penalty on underpayments

§ 6663 Imposition of fraud penalty

§ 6664 Definitions and special rules

§ 6665 Applicable rules

§ 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax

  • (a) Pub. L. 101–239, § 7721(c)(9), inserted “or part II of subchapter A of chapter 68” after “under section 6653”.
  • (b)(1) Pub. L. 101–239, § 7737(a), inserted at end “Nothing in this paragraph shall be construed to prohibit any counterclaim…

§ 6673 Sanctions and costs awarded by courts

  • § 6673 Pub. L. 101–239 substituted “Sanctions and costs awarded by courts” for “Damages assessable for instituting proceedings…

§ 6694 Understatement of taxpayer’s liability by tax return preparer

  • (a) Pub. L. 101–239, § 7732(a), substituted “Understatements due to unrealistic positions” for “Negligent or intentional…
  • (b) Pub. L. 101–239, § 7732(a), substituted “Willful or reckless conduct” for “Willful understatement of liability” in…
  • (c)(1) Pub. L. 101–239, § 7737(a), inserted at end “Nothing in this paragraph shall be construed to prohibit any counterclaim…

§ 6695 Other assessable penalties with respect to the preparation of tax returns for other persons

  • (a) (b) (c) Pub. L. 101–239, § 7733(a)–(c), substituted “$50” for “$25” and inserted at end “The maximum penalty imposed under this…
  • (e) Pub. L. 101–239, § 7733(d), substituted “returns” for “return” in heading and amended text generally. Prior to…

§ 6700 Promoting abusive tax shelters, etc.

  • (a) Pub. L. 101–239, § 7734(a)(3), added concluding provision and struck out former concluding provision which read as…
  • (a)(1)(B) Pub. L. 101–239, § 7734(a)(1), inserted “(directly or indirectly)” after “participates”.
  • (a)(2) Pub. L. 101–239, § 7734(a)(2), inserted “or causes another person to make or furnish” after “makes or furnishes” in…

§ 6701 Penalties for aiding and abetting understatement of tax liability

  • (a)(1) Pub. L. 101–239, § 7735(a)(1), struck out “in connection with any matter arising under the internal revenue laws” after…
  • (a)(2) Pub. L. 101–239, § 7735(a)(2), inserted “(or has reason to believe)” after “who knows”.
  • (a)(3) Pub. L. 101–239, § 7735(a)(3), substituted “would result” for “will result”.
  • (f)(1) Pub. L. 101–239, § 7735(b)(2), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
  • (f)(3) Pub. L. 101–239, § 7735(b)(1), added par. (3).

§ 6703 Rules applicable to penalties under sections 6700, 6701, and 6702

  • (c)(1) Pub. L. 101–239, § 7737(a), inserted at end “Nothing in this paragraph shall be construed to prohibit any counterclaim…
  • (c)(1) Pub. L. 101–239, § 7736(a), substituted “section 6700 or 6701” for “section 6700, 6701, or 6702”.
  • (c)(2) Pub. L. 101–239, § 7736(a), substituted “section 6700 or 6701” for “section 6700, 6701, or 6702”.

§ 6713 Disclosure or use of information by preparers of returns

    § 6721 Failure to file correct information returns

    • § 6721 Pub. L. 101–239 substituted “correct” for “certain” in section catchline and amended text generally, substituting…

    § 6722 Failure to furnish correct payee statements

    • § 6722 Pub. L. 101–239 substituted “correct” for “certain” in section catchline and amended text generally, substituting…

    § 6723 Failure to comply with other information reporting requirements

    • § 6723 Pub. L. 101–239 substituted “comply with other information reporting requirements” for “include correct information” in…

    § 6724 Waiver; definitions and special rules

    • § 6724 Pub. L. 101–239, § 7711(a), amended section generally, substituting subsecs. (a) to (d) for former subsec. (a) relating…
    • (d)(1)(B)(viii) (d)(1)(B)(ix) (d)(1)(B)(x) (d)(1)(B)(xi) Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as…
    • (d)(2) Pub. L. 101–239, § 7813(a), struck out “or” after “insurance),” in subpar. (Q), substituted “tips), or” for “tips).” in…

    § 6863 Stay of collection of jeopardy assessments

    • (b)(3)(A)(iii) Pub. L. 101–239 made technical correction to Pub. L. 100–203, § 10713(b)(2)(E)(iii), see 1987 Amendment note below.

    § 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

    • § 6871 Pub. L. 101–239 substituted “or 44” for “44, or 45” in subsecs. (a), (b), and (c).

    § 7205 Fraudulent withholding exemption certificate or failure to supply information

    • (b) Pub. L. 101–239 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If any individual…

    § 7213 Unauthorized disclosure of information

    • (a)(2) Pub. L. 101–239 substituted “(10), or (12)” for “or (10)”.

    § 7216 Disclosure or use of information by preparers of returns

    • (b)(3) Pub. L. 101–239 inserted at end “Such regulations shall permit (subject to such conditions as such regulations shall…

    § 7407 Action to enjoin tax return preparers

    • (a) Pub. L. 101–239, § 7738(b), substituted “A civil” for “Except as provided in subsection (c), a civil”.
    • § 7407 Pub. L. 101–239, § 7738(a), struck out subsec. (c) relating to bonds to stay injunctions.

    § 7482 Courts of review

    • (c)(4) Pub. L. 101–239 substituted “penalties” for “damages” in heading and amended text generally. Prior to amendment, text…

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

    • (d)(4) Pub. L. 101–239, § 7821(b), struck out “for taxable years beginning after 1987,” before “the applicable percentage” and…
    • (f)(4)(B) Pub. L. 101–239, § 7721(c)(12), substituted “part II of subchapter A of chapter 68” for “section 6653”.

    § 7521 Procedures involving taxpayer interviews

      § 7611 Restrictions on church tax inquiries and examinations

      • (i)(3) Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–203, see 1987 Amendment note below.

      § 7702A Modified endowment contract defined

      • (c)(3)(B) Pub. L. 101–239, § 7815(a)(1), substituted “benefit increases” for “increases in future benefits” in heading and…
      • (c)(4) Pub. L. 101–239, § 7815(a)(4), substituted “of $10,000 or less” for “under $10,000” in heading and “the same…
      • (c)(6) Pub. L. 101–239, § 7647(a), added par. (6).

      § 9502 Airport and Airway Trust Fund

      • (b) Pub. L. 101–239 substituted “; and” for “, and” at end.

      § 9503 Highway Trust Fund

      • (b)(4)(A) Pub. L. 101–239 substituted “by section 4041(d)” for “by sections 4041(d)”.

      § 9508 Leaking Underground Storage Tank Trust Fund

      • (b)(3) (c)(2) Pub. L. 101–239 substituted “Storage Tank Trust Fund financing” for “Storage Trust Fund financing”.

      § 9509 Oil Spill Liability Trust Fund

      • (b)(3) Pub. L. 101–239, § 7811(m)(3), made technical correction to directory language of Pub. L. 100–647, see 1988 Amendment…
      • (b)(3) Pub. L. 101–239, § 7505(d)(2)(B), substituted “(on January 1, 1990)” for “(on the 1st day the Oil Spill Liability Trust…
      • (c)(1)(A) Pub. L. 101–239, § 7505(d)(2)(C), which directed amendment of subsec. (c)(1) by striking the last sentence, was…
      • (f) Pub. L. 101–239, § 7505(d)(2)(A), added subsec. (f).

      § 9510 Vaccine Injury Compensation Trust Fund

      • (c)(1) Pub. L. 101–239 inserted before period at end “, or for the payment of all expenses of administration (but not in…