Pub. L. 103-66: Aug. 10, 1993

Bill H.R. 2264

§ 1 Tax imposed

(a) (b) (c) (d) (e) Pub. L. 103–66, §§ 13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for…
(f)(1) Pub. L. 103–66, § 13201(b)(3)(A)(i), substituted “1993” for “1990”.
(f)(3)(B) Pub. L. 103–66, § 13201(b)(3)(A)(ii), substituted “1992” for “1989”.
(f)(7) Pub. L. 103–66, § 13201(b)(3)(B), added par. (7).
(h) Pub. L. 103–66, § 13206(d)(2), inserted as concluding provision at end “For purposes of the preceding sentence, the net…

§ 11 Tax imposed

(b) Pub. L. 103–66, § 13221(a)(3), inserted at end of closing provisions “In the case of a corporation which has taxable…
(b) Pub. L. 103–66, § 13221(a)(1), (2), added subpars. (C) and (D) and struck out former subpar. (C) which read as follows…
(b) Pub. L. 103–66, § 13221(b), substituted “35 percent” for “34 percent”.

§ 25 Interest on certain home mortgages

(h) (i) § 25 Pub. L. 103–66 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out heading and text of…

§ 32 Earned income

(a) Pub. L. 103–66, § 13131(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as…
(b) Pub. L. 103–66, § 13131(a), substituted “Percentages and amounts” for “Computation of credit” in heading and amended…
(c)(1)(A) Pub. L. 103–66, § 13131(b), amended heading and text of subpar. (A) generally. Prior to amendment, text read as…
(c)(3)(D)(ii) Pub. L. 103–66, § 13131(d)(1), redesignated cl. (iii) as (ii), substituted “clause (i)” for “clause (i) or (ii)”, and…
(i)(1) Pub. L. 103–66, § 13131(c)(1), added par. (1) and struck out text and heading of former par. (1). Text read as follows…
(i)(2) (i) Pub. L. 103–66, § 13131(c), redesignated par. (3) as (2) and struck out former par. (2) which defined terms for…

§ 38 General business credit

(b)(7) Pub. L. 103–66, § 13302(a)(1), struck out “plus” at end.
(b)(8) Pub. L. 103–66, § 13322(a), which directed amendment of par. (8) by striking “plus” at end, could not be executed…
(b)(8) Pub. L. 103–66, § 13302(a)(1), substituted “, and” for period at end.
(b)(9) Pub. L. 103–66, § 13443(b)(1), struck out “plus” at end.
(b)(9) Pub. L. 103–66, § 13322(a), substituted “, plus” for period at end.
(b)(9) Pub. L. 103–66, § 13302(a)(1), added par. (9).
(b)(10) Pub. L. 103–66, § 13443(b)(1), substituted “, plus” for period at end.
(b)(10) Pub. L. 103–66, § 13322(a), added par. (10).
(b)(11) Pub. L. 103–66, § 13443(b)(1), added par. (11).
(c)(2) (c)(3) Pub. L. 103–66, § 13302(c)(1), added par. (2) and redesignated former par. (2) as (3).

§ 39 Carryback and carryforward of unused credits

(d) Pub. L. 103–66, § 13302(a)(2), added par. (4).
(d) Pub. L. 103–66, § 13322(d), added par. (5).
(d) Pub. L. 103–66, § 13443(b)(2), added par. (6).

§ 41 Credit for increasing research activities

(c)(3)(B)(ii) Pub. L. 103–66, § 13112(a), amended heading and text of cl. (ii) generally. Prior to amendment, text read as follows…
(c)(3)(B)(iii) Pub. L. 103–66, § 13112(b)(1), substituted “clauses (i) and (ii)” for “clause (i)”.
(c)(3)(D) Pub. L. 103–66, § 13112(b)(2), substituted “subparagraphs (A) and (B)(ii)” for “subparagraph (A)”.
(e)(5)(C) Pub. L. 103–66, § 13201(b)(3)(C), substituted “1992” for “1989” in cls. (i) and (ii).
(h) Pub. L. 103–66, § 13111(a)(1), substituted “June 30, 1995” for “June 30, 1992” in pars. (1) and (2) and “July 1, 1995”…

§ 42 Low-income housing credit

(g)(8) Pub. L. 103–66, § 13142(b)(3), added par. (8).
(h)(6)(B)(iv) (h)(6)(B)(v) (h)(6)(B)(vi) Pub. L. 103–66, § 13142(b)(4), added cl. (iv) and redesignated former cls. (iv) and (v) as (v) and (vi), respectively.
(i)(2) Pub. L. 103–66, § 13142(b)(5), added subpar. (E).
(i)(3)(D) Pub. L. 103–66, § 13142(b)(2), amended heading and text of subpar. (D) generally. Prior to amendment, text read as…
(m)(2)(B)(iv) Pub. L. 103–66, § 13142(b)(1), added cl. (iv).
§ 42 Pub. L. 103–66, § 13142(a)(1), struck out subsec. (o) which provided that subsec. (h)(3)(C)(i) would not apply to any…

§ 45A Indian employment credit

Enacted § 45A

§ 45B Credit for portion of employer social security taxes paid with respect to employee cash tips

Enacted § 45B

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

(b)(1) Pub. L. 103–66, § 13111(a)(2), substituted “June 30, 1995” for “June 30, 1992”.
§ 45C Pub. L. 103–66, § 13111(b), substituted “December 31, 1994” for “June 30, 1992”.

§ 51 Amount of credit

(c)(4) Pub. L. 103–66, § 13102(a), substituted “December 31, 1994” for “June 30, 1992”.
(i)(1)(A) Pub. L. 103–66, § 13302(d), inserted “, or, if the taxpayer is an entity other than a corporation, to any individual…

§ 53 Credit for prior year minimum tax liability

(d)(1)(B)(ii)(II) Pub. L. 103–66, § 13171(c), substituted “(5), and (7)” for “(5), (6), and (8)”.
(d)(1)(B)(ii)(II) Pub. L. 103–66, § 13113(b)(2), substituted “(6), and (8)” for “and (6)”.

§ 55 Alternative minimum tax imposed

(b)(1) Pub. L. 103–66, § 13203(a), amended heading and text of par. (1) generally. Prior to amendment, text read as follows…
(d)(1) Pub. L. 103–66, § 13203(b), substituted “$45,000” for “$40,000” in subpar. (A), “$33,750” for “$30,000” in subpar. (B)…
(d)(3) Pub. L. 103–66, § 13203(c)(1), substituted “$165,000 or (ii) $22,500” for “$155,000 or (ii) $20,000” in last sentence.

§ 56 Adjustments in computing alternative minimum taxable income

§ 56 Pub. L. 103–66, § 13115(a), inserted at end “The preceding sentence shall not apply to any property placed in service…
§ 56 Pub. L. 103–66, § 13227(c)(1), substituted “sections 936 (including subsections (a)(4) and (i) thereof) and 921” for…
§ 56 Pub. L. 103–66, § 13227(c)(2), added subcls. (IV) and (V).
§ 56 Pub. L. 103–66, § 13171(b), added subpar. (J).

§ 57 Items of tax preference

(a)(6) (a)(7) Pub. L. 103–66, § 13171(a), redesignated pars. (7) and (8) as (6) and (7), respectively, and struck out heading and…
(a) Pub. L. 103–66, § 13171(a), redesignated par. (8) as (7).
(a) Pub. L. 103–66, § 13113(b)(1), added par. (8).

§ 62 Adjusted gross income defined

(a)(15) Pub. L. 103–66 added par. (15).

§ 63 Taxable income defined

(c)(4)(B) Pub. L. 103–66 substituted “1992” for “1989”.

§ 67 2-percent floor on miscellaneous itemized deductions

(b)(6) (b)(7) (b)(8) (b)(9) (b)(10) (b)(11) (b)(12) (b)(13) Pub. L. 103–66 redesignated pars. (7) to (13) as (6) to (12), respectively, and struck out former par. (6) which read…

§ 68 Overall limitation on itemized deductions

(b) Pub. L. 103–66, § 13201(b)(3)(E), substituted “1992” for “1989”.
§ 68 Pub. L. 103–66, § 13204, struck out heading and text of subsec. (f). Text read as follows: “This section shall not…

§ 82 Reimbursement of moving expenses

§ 82 Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.

§ 86 Social security and tier 1 railroad retirement benefits

(a) Pub. L. 103–66, § 13215(a), designated existing provisions as par. (1), inserted par. (1) heading, substituted “Except…
(c) Pub. L. 103–66, § 13215(b), amended heading and text of subsec. (c) generally. Prior to amendment, text read as…

§ 108 Income from discharge of indebtedness

(a)(1)(D) Pub. L. 103–66, § 13150(a), added subpar. (D).
(a)(2)(A) Pub. L. 103–66, § 13150(c)(1), substituted “, (C), and (D)” for “and (C)”.
(a)(2)(B) Pub. L. 103–66, § 13150(c)(2), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(b)(2)(C) (b)(2)(D) (b)(2)(E) Pub. L. 103–66, § 13226(b)(1), added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E)…
(b)(2)(F) Pub. L. 103–66, § 13226(b)(2), added subpar. (F). Former subpar. (F) redesignated (G).
(b)(2)(F) Pub. L. 103–66, § 13226(b)(1), redesignated subpar. (E) as (F).
(b)(2)(G) Pub. L. 103–66, § 13226(b)(2), redesignated subpar. (F) as (G).
(b)(3)(B) Pub. L. 103–66, § 13226(b)(3)(A), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(b)(4)(B) Pub. L. 103–66, § 13226(b)(3)(B), substituted “(D)” for “(C)” in heading and text.
(b)(4)(C) Pub. L. 103–66, § 13226(b)(3)(C), substituted “(G)” for “(E)” in heading and text.
(c) Pub. L. 103–66, § 13150(b), added subsec. (c).
(d) Pub. L. 103–66, § 13150(c)(3)(B), substituted “certain provisions” for “subsections (a), (b) and (g)” in heading.
(d)(6) (d)(7)(A) Pub. L. 103–66, § 13150(c)(3)(A), (C), substituted “Certain provisions” for “Subsections (a), (b) and (g)” in heading…
(d)(7)(B) Pub. L. 103–66, § 13150(c)(4), inserted at end “The preceding sentence shall not apply to any discharge to the extent…
(d)(9)(A) Pub. L. 103–66, § 13150(c)(5), inserted “or under paragraph (3)(B) of subsection (c)” after “subsection (b)”.
(e)(6) Pub. L. 103–66, § 13226(a)(2)(B), substituted “Except as provided in regulations, for” for “For”.
(e)(8) Pub. L. 103–66, § 13226(a)(1)(B), amended heading and text of par. (8) generally. Prior to amendment, text read as…
(e)(10) (e) Pub. L. 103–66, § 13226(a)(1)(A), redesignated par. (11) as (10) and struck out former par. (10) which related to…
(g)(3)(B) Pub. L. 103–66, § 13226(b)(3)(D), substituted “subparagraphs (A), (B), (C), (D), (F), and (G)” for “subparagraphs (A)…

§ 127 Educational assistance programs

(d) Pub. L. 103–66 substituted “December 31, 1994” for “June 30, 1992”.

§ 132 Certain fringe benefits

(a)(6) Pub. L. 103–66, § 13213(d)(1), added par. (6).
(f)(6)(B) Pub. L. 103–66, § 13201(b)(3)(F), struck out before period at end “, determined by substituting ‘calendar year 1992’…
(g) (h) Pub. L. 103–66, § 13213(d)(2), added subsec. (g) and redesignated former subsec. (g) as (h). Former subsec. (h)…
(i) Pub. L. 103–66, § 13213(d)(2), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).
(i) Pub. L. 103–66, § 13101(b), amended heading and text of par. (8) generally. Prior to amendment, text read as follows…
(j) Pub. L. 103–66, § 13213(d)(2), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).
(j)(4)(B)(iii) Pub. L. 103–66, § 13213(d)(3)(B), substituted “subsection (h)” for “subsection (f)”.
(k) Pub. L. 103–66, § 13213(d)(2), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
(l) Pub. L. 103–66, § 13213(d)(2), (3)(C), redesignated subsec. (k) as (l) and substituted “subsections (e) and (g)” for…
(m) Pub. L. 103–66, § 13213(d)(2), redesignated subsec. (l) as (m).

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

(a)(1) Pub. L. 103–66, § 13141(a), amended heading and text of par. (1) generally. Prior to amendment, text read as follows:
(d)(2)(C) Pub. L. 103–66, § 13141(d)(1), added subpar. (C).
(i)(1)(C) Pub. L. 103–66, § 13141(d)(2), added subpar. (C).
(k)(3)(B)(iii) Pub. L. 103–66, § 13141(d)(3), inserted “(other than land described in subsection (i)(1)(C)(i))” after “cost of land”.
(k)(7) Pub. L. 103–66, § 13141(e), inserted at end “Subparagraph (B) shall not apply to any 2-family residence if the…
(k)(10) Pub. L. 103–66, § 13141(c), added par. (10).

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

(a)(12)(B) Pub. L. 103–66 amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: “In the…

§ 146 Volume cap

(g) Pub. L. 103–66, which directed the amendment of par. (4) by adding at the end thereof the following flush sentence…

§ 151 Allowance of deductions for personal exemptions

(d)(3) Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not…
(d)(4)(A) Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”.

§ 162 Trade or business expenses

(e) Pub. L. 103–66, § 13222(a), amended heading and text generally. Prior to amendment, text consisted of pars. (1) and (2)…
(l)(2)(B) Pub. L. 103–66, § 13174(b)(1), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(l)(3) Pub. L. 103–66, § 13131(d)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows:
(l) Pub. L. 103–66, § 13174(a)(1), substituted “December 31, 1993” for “June 30, 1992”.
(m) Pub. L. 103–66, § 13211(a), added subsec. (m). Former subsec. (m) redesignated (n).
(n) Pub. L. 103–66, § 13442(a), added subsec. (n). Former subsec. (n) redesignated (o).
(n) Pub. L. 103–66, § 13211(a), redesignated subsec. (m) as (n).
(o) Pub. L. 103–66, § 13442(a), redesignated subsec. (n) as (o).

§ 163 Interest

(d)(4)(B) Pub. L. 103–66, § 13206(d)(1), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(j) Pub. L. 103–66, § 13228(c)(2), substituted “for interest on certain indebtedness” for “for certain interest paid by…
(j)(3) Pub. L. 103–66, § 13228(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows…
(j)(5) Pub. L. 103–66, § 13228(c)(1), struck out “to a related person” after “by the taxpayer” in introductory provisions.
(j)(6) Pub. L. 103–66, § 13228(b), added subpars. (D) and (E).

§ 167 Depreciation

(c) Pub. L. 103–66, § 13261(b)(2), amended heading and text of subsec. (c) generally. Prior to amendment, text read as…
(e)(2) Pub. L. 103–66, § 13206(c)(2), amended heading and text of par. (2) generally. Prior to amendment, text read as…
(f) Pub. L. 103–66, § 13261(b)(1), added subsec. (f). Former subsec. (f) redesignated (g).
(g) Pub. L. 103–66, § 13261(b)(1), (f)(1), redesignated subsec. (f) as (g) and amended heading and text generally…

§ 168 Accelerated cost recovery system

(c) Pub. L. 103–66, § 13151(a), substituted “39 years” for “31.5 years” in table item relating to nonresidential real…
(j) Pub. L. 103–66, § 13321(a), added subsec. (j).

§ 170 Charitable, etc., contributions and gifts

(f)(8) Pub. L. 103–66, § 13172(a), added par. (8).
(f)(9) Pub. L. 103–66, § 13222(b), added par. (9).

§ 172 Net operating loss deduction

(d)(2) Pub. L. 103–66, § 13113(d)(1)(A), amended heading and text of par. (2) generally. Prior to amendment, text read as…
(d)(4)(B) Pub. L. 103–66, § 13113(d)(1)(B), which directed the insertion of “, (2)(B),” after “paragraph (1)”, was executed by…

§ 179 Election to expense certain depreciable business assets

(b)(1) Pub. L. 103–66 substituted “$17,500” for “$10,000”.

§ 196 Deduction for certain unused business credits

(c)(6) Pub. L. 103–66, § 13302(b)(2), added par. (6).
(c)(7) Pub. L. 103–66, § 13322(c)(2), added par. (7).

§ 197 Amortization of goodwill and certain other intangibles

Enacted § 197

§ 213 Medical, dental, etc., expenses

§ 213 Pub. L. 103–66 struck out heading and text of subsec. (f). Text read as follows: “The amount otherwise taken into…

§ 217 Moving expenses

(b) Pub. L. 103–66, § 13213(a)(1), amended subsec. (b) generally, restating former par. (1)(A) and (B) as par. (1) and…
(c)(1) Pub. L. 103–66, § 13213(b), substituted “50 miles” for “35 miles” in subpars. (A) and (B).
(e) Pub. L. 103–66, § 13213(a)(2)(A), struck out heading and text of subsec. (e). Text read as follows: “The amount…
(f) Pub. L. 103–66, § 13213(a)(2)(B), amended heading and text of subsec. (f) generally. Prior to amendment, text read as…
(g)(3) Pub. L. 103–66, § 13213(a)(2)(C), inserted “and” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out…
(h) Pub. L. 103–66, § 13213(a)(2)(D), redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out heading and…

§ 274 Disallowance of certain entertainment, etc., expenses

(a)(3) Pub. L. 103–66, § 13210(a), added par. (3).
(e)(4) Pub. L. 103–66, § 13210(b), inserted at end “This paragraph shall not apply for purposes of subsection (a)(3).”
(m)(3) Pub. L. 103–66, § 13272(a), added par. (3).
(n) Pub. L. 103–66, § 13209(a), (b), substituted “50” for “80” in heading and in concluding provisions of par. (1).

§ 280C Certain expenses for which credits are allowable

(a) Pub. L. 103–66, § 13322(c)(1), substituted “45A(a), 51(a), and” for “51(a)”.
(a) Pub. L. 103–66, § 13302(b)(1), substituted “Rule for employment credits” for “Rule for targeted jobs credit” in heading…

§ 305 Distributions of stock and stock rights

(e) (f) Pub. L. 103–66 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 381 Carryovers in certain corporate acquisitions

(c)(26) Pub. L. 103–66 added par. (26).

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

(l)(5)(C) Pub. L. 103–66 amended heading and text of subpar. (C) generally. Prior to amendment, text read as follows:

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

(a)(17) Pub. L. 103–66 inserted par. heading, designated existing provisions as subpar. (A), inserted subpar. heading…

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

(l) Pub. L. 103–66 substituted “$150,000” for “$200,000” in first sentence and “The Secretary shall adjust the $150,000…

§ 408 Individual retirement accounts

(k)(3)(C) (k)(6)(D)(ii) Pub. L. 103–66, § 13212(b)(1), substituted “$150,000” for “$200,000”.
(k)(8) Pub. L. 103–66, § 13212(b)(2), amended heading and text of par. (8) generally. Prior to amendment, text read as…

§ 453A Special rules for nondealers

(c)(3) Pub. L. 103–66 inserted at end “For purposes of applying the preceding sentence with respect to so much of the gain…

§ 469 Passive activity losses and credits limited

(c)(2) Pub. L. 103–66, § 13143(b)(1), substituted “Except as provided in paragraph (7), the” for “The”.
(c)(7) Pub. L. 103–66, § 13143(a), added par. (7).
(i)(3)(E)(iv) Pub. L. 103–66, § 13143(b)(2), inserted “or any loss allowable by reason of subsection (c)(7)” after “loss”.

§ 475 Mark to market accounting method for dealers in securities

Enacted § 475

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

(c)(2) Pub. L. 103–66, § 13146(b), inserted at end “Rules similar to the rules of subparagraph (G) of paragraph (25) shall…
(c)(25)(G) Pub. L. 103–66, § 13146(a), added subpar. (G).

§ 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)

(b)(7) Pub. L. 103–66 substituted “Compensation limit” for “$200,000 compensation limit” in heading and “exceed $150,000. The…

§ 512 Unrelated business taxable income

(b)(1) Pub. L. 103–66, § 13148(a), inserted “amounts received or accrued as consideration for entering into agreements to make…
(b)(5) Pub. L. 103–66, § 13148(b), in second sentence, substituted “all gains or losses recognized, in connection with the…
(b)(16) Pub. L. 103–66, § 13147(a), added par. (16).
(c)(2) (c) Pub. L. 103–66, § 13145(a), redesignated par. (3) as (2), substituted “paragraph (1)” for “paragraph (1) or (2)”, and…

§ 513 Unrelated trade or business

(h)(2)(C)(ii) Pub. L. 103–66 substituted “calendar year 1992” for “calendar year 1989”.

§ 514 Unrelated debt-financed income

(c)(9)(A) Pub. L. 103–66, § 13144(b)(1), inserted at end “For purposes of this paragraph, an interest in a mortgage shall in no…
(c)(9)(B) Pub. L. 103–66, § 13144(b)(2), struck out at end “For purposes of this paragraph, an interest in a mortgage shall in no…
(c)(9)(G) (c)(9)(H) Pub. L. 103–66, § 13144(a), added subpars. (G) and (H).

§ 531 Imposition of accumulated earnings tax

§ 531 Pub. L. 103–66, § 13202(b), substituted “39.6 percent” for “36 percent”.
§ 531 Pub. L. 103–66, § 13201(b)(1), substituted “36 percent” for “28 percent”.

§ 541 Imposition of personal holding company tax

§ 541 Pub. L. 103–66, § 13202(b), substituted “39.6 percent” for “36 percent”.
§ 541 Pub. L. 103–66, § 13201(b)(2), substituted “36 percent” for “28 percent”.

§ 642 Special rules for credits and deductions

(c)(4) Pub. L. 103–66, § 13113(d)(2), amended heading and text of par. (4) generally. Prior to amendment, text read as…
(f) Pub. L. 103–66, § 13261(f)(2), substituted “sections 169 and 197” for “section 169”.

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

(a)(3) Pub. L. 103–66 inserted at end “The exclusion under section 1202 shall not be taken into account.”

§ 691 Recipients of income in respect of decedents

(c)(4) Pub. L. 103–66 inserted “1202,” after “1201,”.

§ 703 Partnership computations

(b)(1) Pub. L. 103–66 substituted “subsection (b)(5) or (c)(3)” for “subsection (b)(5)”.

§ 736 Payments to a retiring partner or a deceased partner’s successor in interest

(b)(3) Pub. L. 103–66, § 13262(a), added par. (3).
§ 736 Pub. L. 103–66, § 13262(b)(2)(B), struck out heading and text of subsec. (c). Text read as follows: “For limitation on…

§ 751 Unrealized receivables and inventory items

(c) Pub. L. 103–66, § 13262(b)(1), in concluding provisions, substituted “section 731 or 741” for “section 731, 736, or…
(d)(1) Pub. L. 103–66, § 13206(e)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as…
(e) Pub. L. 103–66, § 13262(b)(2)(A), substituted “sections 731 and 741” for “sections 731, 736, and 741”.

§ 848 Capitalization of certain policy acquisition expenses

(g) Pub. L. 103–66 substituted “this section or section 197” for “this section”.

§ 852 Taxation of regulated investment companies and their shareholders

(b)(3)(D)(iii) Pub. L. 103–66 substituted “65 percent” for “66 percent”.

§ 856 Definition of real estate investment trust

(h)(3) Pub. L. 103–66 added par. (3).

§ 864 Definitions and special rules

(f) Pub. L. 103–66, § 13234(a), substituted “50 percent” for “64 percent” in cls. (i) and (ii).
(f) Pub. L. 103–66, § 13234(b)(2), substituted “subparagraph (B) or (C)” for “subparagraph (C)”.
(f) Pub. L. 103–66, § 13234(b)(1), added pars. (5) and (6) and struck out heading and text of former par. (5). Text read as…

§ 865 Source rules for personal property sales

(b) Pub. L. 103–66 inserted at end “Notwithstanding the preceding sentence, any income from the sale of any unprocessed…

§ 871 Tax on nonresident alien individuals

(a)(2) Pub. L. 103–66, § 13113(d)(5), inserted “such gains and losses shall be determined without regard to section 1202 and”…
(h)(2)(B)(ii) Pub. L. 103–66, § 13237(c)(1), substituted “paragraph (5)” for “paragraph (4)”.
(h)(4) (h)(5) (h)(6) (h)(7) Pub. L. 103–66, § 13237(a)(1), added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.

§ 881 Tax on income of foreign corporations not connected with United States business

(c)(2)(B)(ii) Pub. L. 103–66, § 13237(c)(2), substituted “section 871(h)(5)” for “section 871(h)(4)”.
(c)(4) (c)(5) Pub. L. 103–66, § 13237(a)(2), added par. (4) and redesignated former par. (4) as (5). Former par. (5) redesignated (6).
(c)(6) Pub. L. 103–66, § 13237(a)(2), (c)(3), redesignated par. (5) as (6) and substituted “section 871(h)(6)” for “section…
(c)(7) Pub. L. 103–66, § 13237(a)(2), redesignated par. (6) as (7).

§ 897 Disposition of investment in United States real property

(a)(2) Pub. L. 103–66 substituted “Minimum” for “21-percent minimum” in heading and “the taxable excess for purposes of…

§ 904 Limitation on credit

(b)(4) Pub. L. 103–66, § 13227(d), inserted before period at end “(without regard to subsections (a)(4) and (i) thereof)”.
(d)(2)(A) Pub. L. 103–66, § 13235(a)(2), inserted “and” at end of subcl. II, substituted “income.” for “income, and” in subcl.…

§ 907 Special rules in case of foreign oil and gas income

(c)(1) (c)(2) Pub. L. 103–66 inserted concluding provisions.

§ 951 Amounts included in gross income of United States shareholders

(a)(1)(B) Pub. L. 103–66, § 13232(c)(1), substituted “the amount determined under section 956 with respect to such shareholder…
(a)(1) Pub. L. 103–66, § 13231(a), added subpar. (C).
(a)(4) Pub. L. 103–66, § 13232(c)(2), struck out heading and text of par. (4). Text read as follows: “For purposes of…

§ 954 Foreign base company income

(b) Pub. L. 103–66, § 13235(a)(3)(B), struck out “(1),” after “such corporation under paragraph”.
(c)(3)(C) Pub. L. 103–66, § 13233(a)(1), added subpar. (C).
(d)(4) Pub. L. 103–66, § 13239(d), added par. (4).
(f) Pub. L. 103–66, § 13235(b), inserted at end of concluding provisions “Except as provided in paragraph (1), such term…
(g) Pub. L. 103–66, § 13235(a)(3)(A), inserted at end “Such term shall not include any foreign personal holding company…

§ 956 Investment of earnings in United States property

(a) Pub. L. 103–66, § 13232(a)(2), added subsec. (a) and struck out former subsec. (a) which consisted of introductory…
(b) (c) (d) Pub. L. 103–66, § 13232(a), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.
(e) Pub. L. 103–66, § 13232(b), added subsec. (e).

§ 959 Exclusion from gross income of previously taxed earnings and profits

(a) Pub. L. 103–66, § 13231(c)(2)(A), (4)(A), substituted in introductory provisions “earnings and profits” for “earnings…
(a) Pub. L. 103–66, § 13231(c)(1), added par. (3).
(b) Pub. L. 103–66, § 13231(c)(4)(A), substituted “earnings and profits” for “earnings and profits for a taxable year”.
(c)(1) Pub. L. 103–66, § 13231(c)(2)(C), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “first to…
(c)(2) Pub. L. 103–66, § 13231(c)(4)(B), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “then to…
(f) Pub. L. 103–66, § 13231(c)(2)(B), added subsec. (f).

§ 960 Deemed paid credit for subpart F inclusions

(b) Pub. L. 103–66 added pars. (1) to (3), redesignated former pars. (3) and (4) as (4) and (5), respectively, and struck…

§ 988 Treatment of certain foreign currency transactions

(d)(1) Pub. L. 103–66 substituted “section 475 or 1256” for “section 1256” and “Sections 475, 1092, and 1256” for “Sections…

§ 989 Other definitions and special rules

(b) Pub. L. 103–66 substituted “subparagraph (B) or (C) of section 951(a)(1)” for “section 951(a)(1)(B)” in last sentence.

§ 993 Definitions and special rules

(c)(2) Pub. L. 103–66, § 13239(b)(2), inserted at end “For purposes of subparagraph (E), the term ‘unprocessed timber’ means…
(c)(2)(E) Pub. L. 103–66, § 13239(b)(1), added subpar. (E).

§ 1001 Determination of amount of and recognition of gain or loss

§ 1001 Pub. L. 103–66 struck out heading and text of subsec. (f). Text read as follows: “For treatment of certain expenses…

§ 1016 Adjustments to basis

(a)(19) (a)(20) (a)(21) (a)(22) (a)(23) Pub. L. 103–66, § 13261(f)(3), redesignated pars. (20) to (24) as (19) to (23), respectively, and struck out former…
(a)(24) Pub. L. 103–66, § 13261(f)(3), redesignated par. (25) as (24). Former par. (24) redesignated (23).
(a)(24) Pub. L. 103–66, § 13114(b), substituted “section 1043 or 1044” for “section 1043” and “section 1043(c) or 1044(d), as…
(a)(25) (a)(26) Pub. L. 103–66, § 13261(f)(3), redesignated pars. (25) and (26) as (24) and (25), respectively.
(e) Pub. L. 103–66, § 13213(a)(2)(F), amended heading and text of subsec. (e) generally. Prior to amendment, text read as…

§ 1017 Discharge of indebtedness

(a)(2) Pub. L. 103–66, § 13150(c)(6), substituted “, (b)(5), or (c)(1)” for “or (b)(5)”.
(b)(3)(A) Pub. L. 103–66, § 13150(c)(7), inserted “or (c)(1)” after “subsection (b)(5)”.
(b)(3)(F) Pub. L. 103–66, § 13150(c)(8), added subpar. (F).

§ 1033 Involuntary conversions

(h) (i) Pub. L. 103–66 added subsec. (h) and redesignated former subsec. (h) as (i).

§ 1060 Special allocation rules for certain asset acquisitions

(b)(1) Pub. L. 103–66, § 13261(e)(1), substituted “section 197 intangibles” for “goodwill or going concern value”.
(d)(1) Pub. L. 103–66, § 13261(e)(2), substituted “section 197 intangibles” for “goodwill or going concern value (or similar…

§ 1202 Partial exclusion for gain from certain small business stock

Enacted § 1202

§ 1245 Gain from dispositions of certain depreciable property

(a)(2)(C) Pub. L. 103–66, § 13261(f)(4), substituted “or 193” for “193, or 1253(d)(2) or (3)”.
(a)(3) Pub. L. 103–66, § 13261(f)(5), struck out “section 185 or 1253(d)(2) or (3)” after “amortization provided in” in…

§ 1253 Transfers of franchises, trademarks, and trade names

(d)(2) (d)(3) (d) Pub. L. 103–66 added pars. (2) and (3) and struck out former pars. (2) relating to deduction of certain payments for…

§ 1258 Recharacterization of gain from certain financial transactions

Enacted § 1258

§ 1276 Disposition gain representing accrued market discount treated as ordinary income

(a)(4) Pub. L. 103–66, § 13206(b)(2)(B)(i), substituted “sections 103, 871(a),” for “sections 871(a)”.
§ 1276 Pub. L. 103–66, § 13206(b)(1)(A), struck out heading and text of subsec. (e). Text read as follows: “This section shall…

§ 1277 Deferral of interest deduction allocable to accrued market discount

§ 1277 Pub. L. 103–66 struck out heading and text of subsec. (d). Text read as follows: “In the case of a market discount bond…

§ 1278 Definitions and special rules

(a)(1)(B)(ii) Pub. L. 103–66, § 13206(b)(2)(A)(i), redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out…
(a)(1)(C) (a)(1)(D) Pub. L. 103–66, § 13206(b)(2)(A)(ii), (iii), added subpar. (C) and redesignated former subpar. (C) as (D).
(a)(4)(B) Pub. L. 103–66, § 13206(b)(2)(B)(ii), inserted before period at end “or, in the case of a tax-exempt obligation, the…
(b)(1) Pub. L. 103–66, § 13206(b)(2)(B)(i), substituted “sections 103, 871(a),” for “sections 871(a)” in last sentence.

§ 1293 Current taxation of income from qualified electing funds

(c) Pub. L. 103–66 inserted at end “If the passive foreign investment company is a controlled foreign corporation (as…

§ 1297 Passive foreign investment company

(a) Pub. L. 103–66, § 13231(d)(1), substituted in closing provisions “In the case of a controlled foreign corporation (or…
(b) Pub. L. 103–66, § 13231(d)(3), added par. (3).

§ 1298 Special rules

(b) Pub. L. 103–66, § 13231(d)(2), added par. (9).
(d) (e) (f) Pub. L. 103–66, § 13231(d)(4), added subsecs. (d) and (e) and redesignated former subsec. (d) as (f).

§ 1391 Designation procedure

Enacted § 1391

§ 1392 Eligibility criteria

Enacted § 1392

§ 1393 Definitions and special rules

Enacted § 1393

§ 1394 Tax-exempt enterprise zone facility bonds

Enacted § 1394

§ 1396 Empowerment zone employment credit

Enacted § 1396

§ 1397 Other definitions and special rules

Enacted § 1397

§ 1397A Increase in expensing under section 179

Enacted § 1397A

§ 1397C Enterprise zone business defined

Enacted § 1397C

§ 1397D Qualified zone property defined

Enacted § 1397D

§ 1397F Regulations

Enacted § 1397F

§ 1402 Definitions

(b) Pub. L. 103–66, § 13207(b)(1)(C), (D), in concluding provisions, inserted “and” after “section 3121(b),” and struck out…
(b)(1) Pub. L. 103–66, § 13207(b)(1)(A), (B), substituted “in the case of the tax imposed by section 1401(a), that part of the…
(k) Pub. L. 103–66, § 13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base…

§ 1441 Withholding of tax on nonresident aliens

(c)(9) Pub. L. 103–66 substituted “section 871(h)(3) or (4)” for “section 871(h)(3)”.

§ 1442 Withholding of tax on foreign corporations

(a) Pub. L. 103–66 substituted “871(h)(3) or (4)” for “871(h)(3)” and “881(c)(3) or (4)” for “881(c)(3)”.

§ 1445 Withholding of tax on dispositions of United States real property interests

(e)(1) (e)(2) Pub. L. 103–66 substituted “35 percent” for “34 percent”.

§ 2001 Imposition and rate of tax

(c) Pub. L. 103–66, § 13208(a), substituted in table provisions that if the amount on which the tax is computed is over…
(c) Pub. L. 103–66, § 13208(b)(1), (2), redesignated par. (3) as (2), struck out “($18,340,000 in the case of decedents…

§ 2101 Tax imposed

(b) Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence.

§ 2105 Property without the United States

(b) Pub. L. 103–66 substituted “this subchapter, the following shall not be deemed property within the United States” for…

§ 3121 Definitions

(a)(1) Pub. L. 103–66, § 13207(a)(1), inserted “in the case of the taxes imposed by sections 3101(a) and 3111(a)” after “(1)”…
(x) Pub. L. 103–66, § 13207(a)(2), struck out subsec. (x) which defined parameters of the applicable contribution base for…

§ 3122 Federal service

§ 3122 Pub. L. 103–66 substituted “contribution and benefit base limitation” for “applicable contribution base limitation”.

§ 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

§ 3125 Pub. L. 103–66 which directed the amendment of this section by substituting “contribution and benefit base limitation”…

§ 3231 Definitions

(e)(2)(A)(iii) Pub. L. 103–66, § 13207(c)(1), added cl. (iii).
(e)(2)(B)(i) Pub. L. 103–66, § 13207(c)(2), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows:

§ 3301 Rate of tax

§ 3301 Pub. L. 103–66, § 13751(1), substituted “1998” for “1996”.
§ 3301 Pub. L. 103–66, § 13751(2), substituted “1999” for “1997”.

§ 4041 Imposition of tax

(a)(1) Pub. L. 103–66, § 13242(d)(3), amended heading and text of par. (1) generally. Prior to amendment, text read as…
(a)(1) Pub. L. 103–66, § 13163(a)(2), substituted “diesel-powered highway vehicle or diesel-powered boat” for “diesel-powered…
(a)(2) Pub. L. 103–66, § 13242(d)(4), in introductory provisions, struck out “or paragraph (1) of this subsection” after…
(a)(3) Pub. L. 103–66, § 13241(e)(1), added par. (3).
(b)(1)(B) Pub. L. 103–66, § 13242(d)(5)(A), substituted “paragraph (1)(B), (2)(B), or (3)(A)(ii)” for “paragraph (1)(B) or…
(b)(1)(C) Pub. L. 103–66, § 13242(d)(5)(B), inserted before period at end “; except that such term shall not, for purposes of…
(b)(2)(A)(i) Pub. L. 103–66, § 13242(d)(5)(C), struck out “Highway Trust Fund financing” before “rate applicable”.
(c)(1) Pub. L. 103–66, § 13242(d)(6), substituted “The rate of the tax imposed by this paragraph shall be the rate of tax…
(c)(1) Pub. L. 103–66, § 13241(b)(2)(B)(iii), struck out “of 17.5 cents per gallon” before “upon any liquid” in introductory…
(c)(2) Pub. L. 103–66, § 13242(d)(7), substituted “gasoline (as defined in section 4083)” for “any product taxable under…
(c)(3) Pub. L. 103–66, § 13241(b)(2)(A), amended heading and text of par. (3) generally. Prior to amendment, text read as…
(c) Pub. L. 103–66, § 13242(d)(8), inserted at end “The termination under the preceding sentence shall not apply to so much…
(d)(1) Pub. L. 103–66, § 13241(e)(2), substituted “subsection (a)(1) or (2)” for “subsection (a)” before “on such sale or use”.
(d)(2) Pub. L. 103–66, § 13242(d)(9), (10), redesignated par. (3) as (2), substituted “(other than gasoline (as defined in…
(d)(3) (d)(4) Pub. L. 103–66, § 13242(d)(9), redesignated pars. (3) and (4) as (2) and (3), respectively.
(f) Pub. L. 103–66, § 13241(f)(1), struck out heading and text of par. (3). Text read as follows: “Except with respect to…
(g) Pub. L. 103–66, § 13241(f)(2), struck out at end “Except with respect to the taxes imposed by subsection (d)…
(k) Pub. L. 103–66, § 13242(d)(11), struck out “Highway Trust Fund financing” before “rates under paragraphs” and…
(k) Pub. L. 103–66, § 13242(d)(12), substituted “4091(c)” for “4091(d)”.
(m)(1)(A) Pub. L. 103–66, § 13242(d)(13), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “under…
(m)(1)(A) Pub. L. 103–66, § 13241(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “under…
(m)(1)(B) Pub. L. 103–66, § 13242(d)(13), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the…

§ 4042 Tax on fuel used in commercial transportation on inland waterways

(b)(1) Pub. L. 103–66, § 13241(d)(1), added subpar. (C).
(b)(2) Pub. L. 103–66, § 13241(d)(2), added subpar. (C).

§ 4081 Imposition of tax

§ 4081 Pub. L. 103–66, § 13242(a), amended section generally, substituting, in subsec. (a), provisions imposing tax on taxable…
(a)(2)(B) Pub. L. 103–66, § 13241(a), amended cl. (iii) generally, substituting “6.8 cents per gallon” for “2.5 cents a gallon”.

§ 4082 Exemptions for diesel fuel and kerosene

§ 4082 Pub. L. 103–66 amended heading and text generally. Prior to amendment, text read as follows:

§ 4083 Definitions; special rule; administrative authority

§ 4083 Pub. L. 103–66 amended heading and text generally. Prior to amendment, text read as follows:

§ 4084 Cross references

Enacted § 4084

§ 4101 Registration and bond

(a) Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081”.

§ 4102 Inspection of records by local officers

§ 4102 Pub. L. 103–66 substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.

§ 4103 Certain additional persons liable for tax where willful failure to pay

§ 4103 Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.

§ 4131 Imposition of tax

(c) Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts…

§ 4221 Certain tax-free sales

(c) Pub. L. 103–66 substituted “4001(d)” for “4002(b), 4003(c), 4004(a)”.

§ 4222 Registration

(d) Pub. L. 103–66 substituted “4001(d)” for “4002(b), 4003(c), 4004(a)”.

§ 4977 Tax on certain fringe benefits provided by an employer

(c) Pub. L. 103–66 substituted “section 132(i)(2)” for “section 132(g)(2)” in closing provisions.

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

(f)(1) Pub. L. 103–66 inserted “the coverage of the costs of pediatric vaccines (as defined under section 2162 of the Public…

§ 5000 Certain group health plans

(a) Pub. L. 103–66, § 13561(e)(2)(A)(i), which directed insertion of “(including a self-employed person)” after “employer”…
(b)(1) Pub. L. 103–66, § 13561(e)(2)(A)(ii), amended heading and text of par. (1) generally. Prior to amendment, text read as…
(b)(2) Pub. L. 103–66, § 13561(d)(2), inserted at end “For purposes of the preceding sentence—” and added subpars. (A) to (C).
(c) Pub. L. 103–66, § 13561(e)(2)(A)(iii), substituted “of paragraph (1), or with the requirements of paragraph (2), of…

§ 6033 Returns by exempt organizations

(e) (f) Pub. L. 103–66 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 6050P Returns relating to the cancellation of indebtedness by certain entities

Enacted § 6050P

§ 6096 Designation by individuals

(a) Pub. L. 103–66 substituted “$6” for “$2” and “$3” for “$1” wherever appearing.

§ 6103 Confidentiality and disclosure of returns and return information

(d)(4) Pub. L. 103–66, § 13444(a), added par. (4).
(l)(7) Pub. L. 103–66, § 13403(b), inserted “, or certain housing assistance programs” after “Code” in heading.
(l)(7)(D) Pub. L. 103–66, §§ 13401(a), 13403(a)(4), in closing provisions, substituted “September 30, 1998” for “September 30…
(l)(7)(D)(ix) Pub. L. 103–66, § 13403(a)(1)–(3), added cl. (ix).
(l)(12)(B)(i) Pub. L. 103–66, § 13561(a)(2)(A), inserted “, above an amount (if any) specified by the Secretary of Health and Human…
(l)(12)(B)(ii) Pub. L. 103–66, § 13561(a)(2)(B), inserted “, above an amount (if any) specified by the Secretary of Health and Human…
(l)(12)(E)(ii) Pub. L. 103–66, § 13561(e)(2)(B), amended heading and text of cl. (ii) generally. Prior to amendment, text read as…
(l)(12) Pub. L. 103–66, § 13561(a)(2)(C)(i), substituted “1998” for “1995”.
(l)(12) Pub. L. 103–66, § 13561(a)(2)(C)(ii), substituted “1997” for “1994”.
(l)(12) Pub. L. 103–66, § 13561(a)(2)(C)(iii), substituted “1998” for “1995”.
(l)(13) Pub. L. 103–66, § 13402(a), added par. (13).
(m)(4) Pub. L. 103–66, § 13402(b)(1), amended par. heading generally, substituting “Individuals who owe an overpayment of…
(m)(4)(A) Pub. L. 103–66, § 13402(b)(1), amended heading and text subpar. (A) generally. Prior to amendment, text read as…
(m)(4)(B)(i) Pub. L. 103–66, § 13402(b)(2)(A), substituted “under part B or D” for “under part B”.
(m)(4)(B)(ii) Pub. L. 103–66, § 13402(b)(2)(B), substituted “under subpart 1 of part A, or part D or E, of title IV” for “under part…
(p)(3)(A) Pub. L. 103–66, § 13402(b)(3)(A), substituted “(11), (12), or (13), (m)” for “(11), or (12), (m)”.
(p)(4) Pub. L. 103–66, § 13402(b)(3)(B)(i), substituted “(10), (11), or (13),” for “(10), or (11),” in introductory provisions.
(p)(4)(F)(ii) Pub. L. 103–66, § 13402(b)(3)(B)(ii), substituted “(11), (12), or (13),” for “(11), or (12),”.

§ 6115 Disclosure related to quid pro quo contributions

Enacted § 6115

§ 6117 Cross reference

§ 6206 Special rules applicable to excessive claims under certain sections

§ 6206 Pub. L. 103–66 substituted “4041, 4081, or 4091” for “4041 or 4091”.

§ 6302 Mode or time of collection

(f) Pub. L. 103–66 inserted “and diesel fuel” after “gasoline” in heading.

§ 6412 Floor stocks refunds

(a)(1) Pub. L. 103–66 substituted “taxable fuel” for “gasoline” wherever appearing in heading and text.

§ 6413 Special rules applicable to certain employment taxes

(c)(1) Pub. L. 103–66, § 13207(d)(1), substituted “section 3101(a) or section 3201(a) (to the extent of so much of the rate…
(c)(2)(B) (c)(2)(C) Pub. L. 103–66, § 13207(d)(2), substituted “section 3101(a)” for “section 3101” wherever appearing.
(c) Pub. L. 103–66, § 13207(d)(3), struck out heading and text of par. (3). Text read as follows: “In applying this…

§ 6416 Certain taxes on sales and services

(a)(4)(A) Pub. L. 103–66, § 13242(d)(17)(A), substituted “gasoline” for “product” in two places.
(a)(4)(B) Pub. L. 103–66, § 13242(d)(17)(B), substituted “section 4093(b)(2)” for “section 4092(b)(2)” and “ ‘any gasoline…
(b)(2) Pub. L. 103–66, § 13242(d)(18), inserted “any tax imposed under section 4041(a)(1) or 4081 on diesel fuel and” after…
(b)(3)(A) Pub. L. 103–66, § 13242(d)(19)(A), substituted “any fuel taxable under section 4081 or 4091” for “gasoline taxable…
(b)(3)(B) Pub. L. 103–66, § 13242(d)(19)(B), substituted “any fuel taxable under section 4081 or 4091, such fuel” for “gasoline…

§ 6420 Gasoline used on farms

(c)(5) Pub. L. 103–66, § 13242(d)(20), substituted “section 4083(a)” for “section 4082(b)”.
(h) Pub. L. 103–66, § 13241(f)(5), struck out heading and text of subsec. (h). Text read as follows: “Except with respect…

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

(c) Pub. L. 103–66, § 13242(d)(22), inserted at end “The preceding sentence shall apply notwithstanding paragraphs (2)(A)…
(e)(1) Pub. L. 103–66, § 13242(d)(20), substituted “section 4083(a)” for “section 4082(b)”.
(e)(2)(B) Pub. L. 103–66, § 13163(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(f)(2)(B) Pub. L. 103–66, § 13242(d)(23), inserted before period at end “and, in the case of fuel purchased after September 30…
(f)(3) Pub. L. 103–66, § 13242(d)(24), amended heading and text of par. (3) generally. Prior to amendment, text read as…
(f)(3) Pub. L. 103–66, § 13241(f)(6), inserted “and deficit reduction tax” after “tax” in heading and “and at the deficit…
(i) Pub. L. 103–66, § 13241(f)(7), struck out heading and text of subsec. (i). Text read as follows: “Except with respect…

§ 6427 Fuels not used for taxable purposes

(a) Pub. L. 103–66, § 13242(d)(21), substituted “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section…
(b)(1) Pub. L. 103–66, § 13242(d)(25), substituted “if any fuel other than gasoline (as defined in section 4083(a))” for “if…
(b)(2) Pub. L. 103–66, § 13241(f)(8)(B), substituted “Reduction” for “3-cent reduction” in heading.
(b)(2)(A) Pub. L. 103–66, § 13242(d)(25)(B), substituted “4081” for “4091”.
(b)(2)(A) Pub. L. 103–66, § 13241(f)(8)(A), substituted “7.4 cents” for “3.1 cents”.
(c) Pub. L. 103–66, § 13242(d)(21), substituted “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section…
(f) Pub. L. 103–66, § 13242(d)(26)(A), substituted “or 4091(c)(1)(A)” for “, 4091(c)(1)(A), or 4091(d)(1)(A)”.
(f) Pub. L. 103–66, § 13242(d)(26)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as…
(h) Pub. L. 103–66, § 13242(d)(27), substituted “section 4083(a)(2)” for “section 4082(b)”.
(i)(1) Pub. L. 103–66, § 13242(c)(2)(B), substituted “otherwise provided in this subsection” for “provided in paragraphs (2)…
(i)(3) Pub. L. 103–66, § 13242(d)(28)(A), substituted “alcohol mixture” for “gasohol” in heading.
(i)(3)(A) Pub. L. 103–66, § 13242(d)(28)(B), substituted “gasoline or diesel fuel used to produce a qualified alcohol mixture (as…
(i)(3)(C) Pub. L. 103–66, § 13242(c)(2)(D), added subpar. (C).
(i)(4) Pub. L. 103–66, § 13242(d)(30), inserted “4081 or” before “4091” in heading.
(i) Pub. L. 103–66, § 13242(c)(2)(A), added par. (5).
(j)(1) Pub. L. 103–66, § 13242(d)(29), substituted “sections 4041, 4081, and 4091” for “section 4041”.
(k)(2) Pub. L. 103–66, § 13242(c)(2)(C), substituted “(4), or (5)” for “or (4)”.
(l) Pub. L. 103–66, § 13242(d)(31), amended subsec. heading and headings and text of pars. (1) to (4) generally. Prior to…
(l) Pub. L. 103–66, § 13241(f)(9), added pars. (3) and (4) and struck out former pars. (3) and (4) which read as follows:
(l)(5) Pub. L. 103–66, § 13242(c)(1), added par. (5).
(m) Pub. L. 103–66, § 13241(f)(10), struck out heading and text of subsec. (m). Text read as follows: “For purposes of…
(o) Pub. L. 103–66, § 13241(f)(10), struck out heading and text of subsec. (o). Text read as follows: “Except with respect…

§ 6611 Interest on overpayments

(e) Pub. L. 103–66 amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any…

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

(k) Pub. L. 103–66, which directed amendment of section by adding subsec. (k) before the last subsection, was executed by…

§ 6654 Failure by individual to pay estimated income tax

(d)(1)(C) (d)(1) Pub. L. 103–66, § 13214(a), added subpar. (C) and struck out former subpars. (C) to (F) which related to limitation on…
(j)(3)(A) Pub. L. 103–66, § 13214(b)(1), struck out before period at end “and subsection (d)(1)(C)(iii) shall not apply”.
(l)(4) Pub. L. 103–66, § 13214(b)(2), substituted “subsection (d)(2)(B)(i)” for “paragraphs (1)(C)(iv) and (2)(B)(i) of…

§ 6655 Failure by corporation to pay estimated income tax

(d)(1)(B)(i) Pub. L. 103–66, § 13225(a)(1), substituted “100 percent” for “91 percent” in two places.
(d)(2) Pub. L. 103–66, § 13225(a)(2)(A)(ii), substituted “100 percent” for “91 percent” in heading.
(d) Pub. L. 103–66, § 13225(a)(2)(A)(i), struck out heading and text of par. (3). Text read as follows: “In the case of any…
(e)(2)(A)(i)(II) Pub. L. 103–66, § 13225(b)(1)(A), struck out “or for the first 5 months” after “3 months”.
(e)(2)(A)(i)(III) Pub. L. 103–66, § 13225(b)(1)(B), struck out “or for the first 8 months” after “6 months”.
(e)(2)(A)(i)(IV) Pub. L. 103–66, § 13225(b)(1)(C), struck out “or for the first 11 months” after “9 months”.
(e)(2)(B)(ii) Pub. L. 103–66, § 13225(a)(2)(B), in table, substituted applicable percentages of 25, 50, 75, and 100 for 22.75, 45.50…
(e)(2)(C) Pub. L. 103–66, § 13225(b)(2), added subpar. (C).
(e)(3)(A)(i) Pub. L. 103–66, § 13225(a)(2)(C), substituted “100 percent” for “91 percent”.
(g)(3) Pub. L. 103–66, § 13225(b)(3), substituted “and, except in the case of an election under subsection (e)(2)(C)…

§ 6662 Imposition of accuracy-related penalty on underpayments

(d)(2)(B)(ii) Pub. L. 103–66, § 13251(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “any item with…
(e)(1)(B)(ii) Pub. L. 103–66, § 13236(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the net section…
(e)(3)(B) Pub. L. 103–66, § 13236(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
(e)(3)(D) Pub. L. 103–66, § 13236(c), added subpar. (D).
(h)(2)(A)(iii) Pub. L. 103–66, § 13236(d), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “ ‘$20,000,000’…

§ 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions

Enacted § 6714

§ 6715 Dyed fuel sold for use or used in taxable use, etc.

Enacted § 6715

§ 6724 Waiver; definitions and special rules

(d)(1)(B)(viii) (d)(1)(B)(ix) (d)(1)(B)(x) (d)(1)(B)(xi) (d)(1)(B)(xii) (d)(1)(B)(xiii) (d)(1)(B)(xiv) Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii)…
(d)(2)(P) (d)(2)(Q) (d)(2)(R) (d)(2)(S) (d)(2)(T) Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T)…

§ 7652 Shipments to the United States

(f)(1) Pub. L. 103–66 amended par. (1) generally, substituting present provisions for “$10.50, or”.

§ 7701 Definitions

(l) (m) Pub. L. 103–66 added subsec. (l) and redesignated former subsec. (l) as (m).

§ 7871 Indian tribal governments treated as States for certain purposes

(a)(6)(B) (a)(6)(C) (a)(6) Pub. L. 103–66 redesignated former subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B)…

§ 9502 Airport and Airway Trust Fund

(b)(2) Pub. L. 103–66, § 13242(d)(33), substituted “(to the extent of 14 cents per gallon)” for “(to the extent attributable…
(f) Pub. L. 103–66, § 13242(d)(32), added subsec. (f).

§ 9503 Highway Trust Fund

(b)(1)(E) Pub. L. 103–66, § 13242(d)(34)(A), substituted “gasoline and diesel fuel), and” for “gasoline),”.
(b)(1) Pub. L. 103–66, § 13242(d)(34)(B), (C), redesignated subpar. (G) as (F) and struck out former subpar. (F) which read as…
(b)(4) Pub. L. 103–66, § 13242(d)(35)(B), which directed amendment of subsec. (b)(4)(C) by substituting “4081” for “4091”…
(b)(4)(B) Pub. L. 103–66, § 13242(b)(35)(A), substituted “and 4081” for “, 4081, and 4091” and “rate” for “rates under such…
(b)(5) Pub. L. 103–66, § 13242(d)(36), substituted “and (E)” for “, (E), and (F)” in introductory provisions.
(c)(4) Pub. L. 103–66, § 13242(d)(38), substituted “rate” for “rates under such sections”.
(c)(5)(B) Pub. L. 103–66, § 13242(d)(39), substituted “rate” for “rate under such section”.
(c) Pub. L. 103–66, § 13242(d)(37), substituted “and 4081” for “, 4081, and 4091” in introductory provisions.
(e)(2) Pub. L. 103–66, § 13244(a), substituted “2 cents” for “1.5 cents”.
(e)(2) Pub. L. 103–66, § 13242(d)(40), substituted “and 4081” for “, 4081, and 4091” and “or 4081” for “, 4081, or 4091”.
(f) Pub. L. 103–66, § 13242(d)(41), added subsec. (f).

§ 9508 Leaking Underground Storage Tank Trust Fund

(b) Pub. L. 103–66, § 13242(d)(42)(C), which directed the substitution of “4081” for “4091” in last sentence, could not be…
(b) Pub. L. 103–66, § 13163(c), inserted at end “For purposes of this subsection, there shall not be taken into account the…
(b)(2) Pub. L. 103–66, § 13242(d)(42)(A), inserted “and diesel fuel” after “gasoline”.
(b)(3) Pub. L. 103–66, § 13242(d)(42)(B), struck out “diesel fuel and” before “aviation fuel”.

§ 9510 Vaccine Injury Compensation Trust Fund

(c)(1) Pub. L. 103–66 struck out “and before October 1, 1992,” after “September 30, 1988,”.