Pub. L. 102-486 Oct. 24, 1992

106 Stat. 3023 · Changed 49 sections of the Code

Bill H.R. 776

§ 38 General business credit

  • (b)(6) (b)(7) (b)(8) Pub. L. 102–486 struck out “plus” at end of par. (6), substituted “; plus” for period at end of par. (7), and added…

§ 39 Carryback and carryforward of unused credits

  • (d) Pub. L. 102–486 redesignated par. (5), relating to carryback of enhanced oil recovery credit, as (1), redesignated par.…

§ 45 Electricity produced from certain renewable resources, etc.

§ 45K Credit for producing fuel from a nonconventional source

  • (g) Pub. L. 102–486 added subsec. (g).

§ 48 Energy credit

  • (a)(2) Pub. L. 102–486 substituted “The” for “Except as provided in subparagraph (B), the” in subpar. (A), redesignated…

§ 53 Credit for prior year minimum tax liability

  • (d)(1)(B)(iii) Pub. L. 102–486, § 1913(b)(2)(C)(i), substituted “section 29(b)(6)(B),” for “section 29(b)(5)(B) or”.
  • (d)(1)(B)(iii) Pub. L. 102–486, § 1913(b)(2)(C)(ii), inserted before period at end “, or not allowed under section 30 solely by reason…

§ 55 Alternative minimum tax imposed

  • (c)(2) Pub. L. 102–486 substituted “29(b)(6), 30(b)(3),” for “29(b)(5),”.

§ 56 Adjustments in computing alternative minimum taxable income

  • (d)(1)(A) Pub. L. 102–486, § 1915(c)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the…
  • § 56 Pub. L. 102–486, § 1915(b)(2), inserted at end “In the case of a taxpayer other than an integrated oil company (as…
  • § 56 Pub. L. 102–486, § 1915(a)(2), amended subpar. (F) generally. Prior to amendment, subpar. (F) read as follows: “The…
  • § 56 Pub. L. 102–486, § 1915(c)(1), struck out subsec. (h) which related to adjustment based on energy preferences.

§ 57 Items of tax preference

  • (a)(1) Pub. L. 102–486, § 1915(a)(1), inserted at end “Effective with respect to taxable years beginning after December 31…
  • (a)(2)(E) Pub. L. 102–486, § 1915(b)(1), added subpar. (E).

§ 59 Other definitions and special rules

  • (a)(2) Pub. L. 102–486 substituted “and section 57(a)(2)(E)” for “and the alternative tax energy preference deduction under…

§ 62 Adjusted gross income defined

  • (a)(14) Pub. L. 102–486 added par. (14).

§ 132 Certain fringe benefits

  • (a)(5) Pub. L. 102–486, § 1911(a), added par. (5).
  • (f) (g) (h) Pub. L. 102–486, § 1911(b), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h)…
  • (i) Pub. L. 102–486, § 1911(b), (c), redesignated subsec. (h) as (i), redesignated pars. (5) to (9) as (4) to (8)…
  • (j) (k) (l) Pub. L. 102–486, § 1911(b), redesignated subsecs. (i) to (k) as (j) to (l), respectively.

§ 136 Energy conservation subsidies provided by public utilities

§ 140 Cross references to other Acts

  • § 140 Pub. L. 102–486 renumbered section 136 of this title as this section.

§ 142 Exempt facility bond

  • (a)(12) Pub. L. 102–486, § 1921(a), added par. (12).
  • (b)(1)(A) Pub. L. 102–486, § 1921(b)(2), which directed the substitution of “(2), (3), or (12)” for “(2) or (3)”, was executed by…
  • (f) Pub. L. 102–486, § 1919(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For…
  • (j) Pub. L. 102–486, § 1921(b)(1), added subsec. (j).

§ 146 Volume cap

  • (g)(3) Pub. L. 102–486 substituted “, (2), or (12)” for “or (2)” and “, docks and wharves, and environmental enhancements of…

§ 162 Trade or business expenses

  • (a) Pub. L. 102–486 inserted at end “For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily…

§ 192 Contributions to black lung benefit trust

  • (c)(4) Pub. L. 102–486 substituted “subclause (II) of section 501(c)(21)(A)(ii)” for “clause (ii) of section 501(c)(21)(B)”.

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

  • (c) Pub. L. 102–486 added subsec. (c).

§ 468A Special rules for nuclear decommissioning costs

  • (e)(2)(A) Pub. L. 102–486, § 1917(b)(1), which directed that subpar. (A) be amended by striking “at the rate equal to the highest…
  • (e)(2)(B) (e)(2)(C) (e)(2) Pub. L. 102–486, § 1917(b)(2), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D)…
  • (e)(4)(C) Pub. L. 102–486, § 1917(a), struck out before period at end “described in section 501(c)(21)(B)(ii)”.

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

  • (c)(21) Pub. L. 102–486 amended par. (21) generally, substituting present provisions consisting of subpars. (A) to (D) for…

§ 704 Partner’s distributive share

  • (c)(1)(B) Pub. L. 102–486 substituted “is distributed (directly or indirectly)” for “is distributed”.

§ 731 Extent of recognition of gain or loss on distribution

  • (c) Pub. L. 102–486 substituted “, section 751” for “and section 751” and inserted before period at end “, and section 737…

§ 737 Recognition of precontribution gain in case of certain distributions to contributing partner

§ 1016 Adjustments to basis

§ 2056 Bequests, etc., to surviving spouse

  • (b)(10) Pub. L. 102–486 added par. (10).

§ 2523 Gift to spouse

  • (e) Pub. L. 102–486, § 1941(b)(1), in closing provisions, inserted at end “For purposes of this subsection, the term…
  • (f)(3) Pub. L. 102–486, § 1941(b)(2), inserted before period at end “and the rules of section 2056(b)(10) shall apply”.

§ 3402 Income tax collected at source

  • (q)(1) Pub. L. 102–486, § 1934(a), substituted “28 percent” for “20 percent”.
  • (q)(3)(A) (q)(3)(C) Pub. L. 102–486, § 1942(a), substituted “$5,000” for “$1,000”.

§ 3406 Backup withholding

  • (a)(1) Pub. L. 102–486, in closing provisions, substituted “31 percent” for “20 percent”.

§ 4081 Imposition of tax

  • (c) Pub. L. 102–486, § 1920(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Under…
  • (c) Pub. L. 102–486, § 1920(b)(1), substituted “an otherwise applicable rate” for “6.1 cents a gallon”.
  • (c) Pub. L. 102–486, § 1920(b)(2), substituted heading for one which read: “Lower rate on gasohol made other than from…

§ 4612 Definitions and special rules

  • (e) (f) Pub. L. 102–486 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 4681 Imposition of tax

  • (b)(1)(B) Pub. L. 102–486 amended subpar. (B) generally, substituting present provisions for former provisions which provided for…

§ 4682 Definitions and special rules

  • (g)(2) Pub. L. 102–486, § 1932(a), in table, for sales or use during 1993, decreased applicable percentages from 3.3, 1.0, and…
  • (g)(2) Pub. L. 102–486, § 1931(b), in table decreased applicable percentage in the case of sales or use in 1993 from 10 to…
  • (g) Pub. L. 102–486, § 1932(b), (c), added pars. (4) and (5).
  • (h)(2) Pub. L. 102–486, § 1931(c), substituted “any calendar year after 1991” for “1991, 1992, 1993, and 1994”.

§ 4951 Taxes on self-dealing

  • (f) Pub. L. 102–486 substituted “subclause (I) or (IV) of section 501(c)(21)(A)(i)” for “clause (i) of section…

§ 6045 Returns of brokers

  • (e)(4) Pub. L. 102–486 substituted heading for one which read: “Whether seller’s financing was federally-subsidized” and…

§ 6109 Identifying numbers

  • (h) Pub. L. 102–486 added subsec. (h).

§ 6724 Waiver; definitions and special rules

  • (d)(3) Pub. L. 102–486 added subpar. (E).

§ 9701 Definitions of general applicability

§ 9702 Establishment of the United Mine Workers of America Combined Benefit Fund

§ 9703 Plan benefits

§ 9704 Liability of assigned operators

§ 9705 Transfers

§ 9706 Assignment of eligible beneficiaries

§ 9707 Failure to pay premium

§ 9708 Effect on pending claims or obligations

§ 9711 Continued obligations of individual employer plans

§ 9712 Establishment and coverage of 1992 UMWA Benefit Plan

§ 9721 Civil enforcement

§ 9722 Sham transactions