Bill H.R. 5110
§ 32 Earned income
- (c)(1)(E) Pub. L. 103–465, § 722(a), added subpar. (E).
- (c)(2)(B)(iv) Pub. L. 103–465, § 723(a), added cl. (iv).
- (c)(3)(D)(i) Pub. L. 103–465, § 742(a), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows…
- (c)(4) Pub. L. 103–465, § 721(a), added par. (4).
§ 401 Qualified pension, profit-sharing, and stock bonus plans
- (a)(17)(B) Pub. L. 103–465, § 732(a), reenacted subpar. (B) heading without change and amended text generally. Prior to amendment…
- (a)(32) Pub. L. 103–465, § 751(a)(9)(C), which directed amendment of subsec. (a) by adding par. (32) at end, was executed by…
- (a)(33) Pub. L. 103–465, § 766(b), which directed amendment of subsec. (a) by adding par. (33) at end, was executed by adding…
- (a)(34) Pub. L. 103–465, § 776(d), added par. (34).
§ 402 Taxability of beneficiary of employees’ trust
- (g)(5) Pub. L. 103–465 inserted before period at end “; except that any increase under this paragraph which is not a multiple…
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- (g)(4) Pub. L. 103–465 substituted “the Retirement Protection Act of 1994” for “the Single-Employer Pension Plan Amendments…
§ 408 Individual retirement accounts
- (k)(8) Pub. L. 103–465 inserted before period at end “; except that any increase in the $300 amount which is not a multiple of…
§ 411 Minimum vesting standards
- (a)(11)(B) Pub. L. 103–465 reenacted subpar. (B) heading without change and amended text generally. Prior to amendment, text read…
§ 412 Minimum funding standards
- (c)(5) Pub. L. 103–465, § 752(a), designated existing provisions as subpar. (A), inserted subpar. heading, and added subpar.…
- (c)(7)(A) Pub. L. 103–465, § 751(a)(10)(A), inserted “(including the expected increase in current liability due to benefits…
- (c)(7)(B) Pub. L. 103–465, § 751(a)(10)(C), reenacted subpar. (B) heading without change and amended text generally. Prior to…
- (c)(7) Pub. L. 103–465, § 751(a)(10)(B), added subpar. (E).
- (c) Pub. L. 103–465, § 753(a), added par. (12).
- § 412 Pub. L. 103–465, § 751(a)(1)(A), (2)(B), in introductory provisions, substituted “to which this subsection applies…
- § 412 Pub. L. 103–465, § 751(a)(2)(A), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the sum of…
- § 412 Pub. L. 103–465, § 751(a)(3), added subpar. (C).
- § 412 Pub. L. 103–465, § 751(a)(7)(B)(i), added subpar. (D).
- § 412 Pub. L. 103–465, § 751(a)(4)(A), added subpars. (D) and (E).
- § 412 Pub. L. 103–465, § 751(a)(4)(B), (7)(B)(iii), inserted “, the unamortized portion of the additional unfunded old…
- § 412 Pub. L. 103–465, § 751(a)(5), substituted “.40” for “.25” in cl. (i) and “60” for “35” in cl. (ii).
- § 412 Pub. L. 103–465, § 751(a)(6)(A)(i), substituted “greatest of” for “greater of” in introductory provisions.
- § 412 Pub. L. 103–465, § 751(a)(6)(A)(ii)–(iv), added cl. (iii).
- § 412 Pub. L. 103–465, § 751(a)(6)(B), added subpar. (E).
- § 412 Pub. L. 103–465, § 751(a)(7)(A), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “(C)…
- § 412 Pub. L. 103–465, § 751(a)(1)(B), added par. (9).
- § 412 Pub. L. 103–465, § 751(a)(7)(B)(ii), added par. (10).
- § 412 Pub. L. 103–465, § 751(a)(8), added par. (11).
- § 412 Pub. L. 103–465, § 754(a), in introductory provisions, inserted “which has a funded current liability percentage (as…
- § 412 Pub. L. 103–465, § 751(a)(6)(C)(i), substituted “greatest of” for “greater of” in introductory provisions.
- § 412 Pub. L. 103–465, § 751(a)(6)(C)(ii)–(iv), added subcl. (III).
- § 412 Pub. L. 103–465, § 751(a)(9)(A), added par. (5) and redesignated former par. (5) as (6).
- § 412 Pub. L. 103–465, § 768(a)(1), inserted at end “This subsection shall not apply to any plan to which section 4021 of the…
- § 412 Pub. L. 103–465, § 768(a)(2), reenacted par. (3) heading without change and amended text generally. Prior to amendment…
- § 412 Pub. L. 103–465, § 768(a)(3), struck out “60th day following the” before “due date”.
§ 415 Limitations on benefits and contribution under qualified plans
- (b)(2)(E) Pub. L. 103–465, § 767(b), added cls. (i), (ii), and (v), redesignated former cls. (ii) and (iii) as (iii) and (iv)…
- (c)(1)(A) Pub. L. 103–465, § 732(b)(2), struck out “(or, if greater, ¼ of the dollar limitation in effect under subsection…
- (d) Pub. L. 103–465, § 732(b)(1), amended subsec. (d) generally, substituting present provisions for provisions authorizing…
§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements
- (e)(3) Pub. L. 103–465 amended par. (3) generally, substituting present provisions for provisions directing that present value…
§ 420 Transfers of excess pension assets to retiree health accounts
- (b)(1)(C)(iii) Pub. L. 103–465, § 731(c)(1), substituted “benefits” for “cost”.
- (b) Pub. L. 103–465, § 731(a), substituted “2000” for “1995”.
- (c)(3) Pub. L. 103–465, § 731(b), amended par. (3) generally, substituting present provisions for provisions outlining minimum…
- (e)(1)(B) Pub. L. 103–465, § 731(c)(2), reenacted subpar. (B) heading without change and amended text generally. Prior to…
- (e)(1)(D) Pub. L. 103–465, § 731(c)(3), substituted “and shall not be subject to the minimum benefit requirements of subsection…
§ 731 Extent of recognition of gain or loss on distribution
§ 737 Recognition of precontribution gain in case of certain distributions to contributing partner
§ 871 Tax on nonresident alien individuals
- (a)(3)(A) Pub. L. 103–465 substituted “85 percent” for “one-half”.
§ 3304 Approval of State laws
§ 3306 Definitions
§ 3402 Income tax collected at source
§ 4971 Taxes on failure to meet minimum funding standards
§ 4972 Tax on nondeductible contributions to qualified employer plans
- (c)(6) Pub. L. 103–465 added par. (6).
§ 5001 Imposition, rate, and attachment of tax
§ 5002 Definitions
§ 5005 Persons liable for tax
§ 5007 Collection of tax on distilled spirits
§ 5061 Method of collecting tax
- (b)(1) Pub. L. 103–465, § 136(c)(5), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “section…
- (d)(4) Pub. L. 103–465, § 712(b)(1), added par. (4). Former par. (4) redesignated (5).
- (d)(5) Pub. L. 103–465, § 712(b), redesignated par. (4) as (5), substituted “due date” for “14th day” in heading, and inserted…
§ 5111 Eligibility
- § 5111 Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
§ 5112 Registration and regulation
- § 5112 Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
§ 5114 Drawback
- (c)(1) Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
§ 5703 Liability for tax and method of payment
§ 6051 Receipts for employees
- (a)(10) Pub. L. 103–465 added par. (10).
§ 6109 Identifying numbers
- (e) Pub. L. 103–465 substituted “dependents” for “certain dependents” in heading and amended text generally. Prior to…
§ 6302 Mode or time of collection
§ 6621 Determination of rate of interest
- (a)(1) Pub. L. 103–465 inserted concluding provisions.
§ 6654 Failure by individual to pay estimated income tax
- (d)(2)(D) Pub. L. 103–465 added subpar. (D).
§ 6655 Failure by corporation to pay estimated income tax
- (e)(4) Pub. L. 103–465 added par. (4).
§ 6662 Imposition of accuracy-related penalty on underpayments
- (d)(2)(C)(i) Pub. L. 103–465, § 744(b)(1), substituted “In the case of any item of a taxpayer other than a corporation which is” for…
- (d)(2)(C)(ii) Pub. L. 103–465, § 744(a), added cl. (ii). Former cl. (ii) redesignated (iii).
- (d)(2)(C) Pub. L. 103–465, § 744(a), (b)(2), redesignated cl. (ii) as (iii) and substituted “this subparagraph” for “clause (i)”…
§ 7652 Shipments to the United States
- (g) Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts” in introductory provisions.