Pub. L. 104-188 Aug. 20, 1996

110 Stat. 1882 · Changed 237 sections of the Code

Bill H.R. 3448 · House report H. Rept. 104-586 · Senate report S. Rept. 104-281 · Conference report H. Rept. 104-737

§ 1 Tax imposed

  • (g)(7)(A)(ii) Pub. L. 104–188, § 1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “such gross…
  • (g)(7)(B)(i) Pub. L. 104–188, § 1704(m)(2)(A), substituted “twice the amount described in paragraph (4)(A)(ii)(I)” for “$1,000”.
  • (g)(7)(B)(ii)(II) Pub. L. 104–188, § 1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: “for…

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

  • (e)(10) Pub. L. 104–188 added par. (10).

§ 23 Adoption expenses

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 104–188 inserted “and section 23” after “other than this section”.

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

  • (b)(2)(O) Pub. L. 104–188 added subpar. (O).

§ 34 Certain uses of gasoline and special fuels

  • (a)(3) Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—

§ 38 General business credit

  • (b)(2) Pub. L. 104–188, § 1201(e)(1), substituted “work opportunity credit” for “targeted jobs credit”.
  • (b)(12) Pub. L. 104–188, § 1205(a)(2), added par. (12).
  • (c)(2) Pub. L. 104–188, § 1702(e)(4), amended subpar. (C), as in effect on day before date of enactment of the Revenue…

§ 39 Carryback and carryforward of unused credits

  • (d) Pub. L. 104–188, § 1703(n)(1)(A), substituted “45A” for “45” in heading.
  • (d) Pub. L. 104–188, § 1703(n)(1)(B), substituted “45B” for “45” in heading.
  • (d) Pub. L. 104–188, § 1205(c), added par. (7).

§ 40 Alcohol, etc., used as fuel

  • (e)(1)(B) Pub. L. 104–188 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “for any period before…

§ 41 Credit for increasing research activities

  • (b)(2)(D)(iii) Pub. L. 104–188, § 1201(e)(1), (4), substituted “work opportunity credit” for “targeted jobs credit” in heading and…
  • (b)(3)(C) Pub. L. 104–188, § 1204(d), added subpar. (C).
  • (c)(3)(B)(i) Pub. L. 104–188, § 1204(b), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (c)(4) (c)(5) (c)(6) Pub. L. 104–188, § 1204(c), added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.
  • (h) Pub. L. 104–188, § 1204(a), reenacted heading without change and amended text generally. Prior to amendment, text read…

§ 42 Low-income housing credit

  • (c)(2) Pub. L. 104–188, § 1704(t)(64), struck out “of 1988” after “Homeless Assistance Act”.
  • (d)(5)(B) Pub. L. 104–188, § 1704(t)(53), provided that section 11812(b)(3) of Pub. L. 101–508 shall be applied by not executing…

§ 45A Indian employment credit

  • (b)(1)(B) Pub. L. 104–188, which directed that subsec. (b)(1)(B) of this section be amended in the text by substituting “work…

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

  • (b)(1)(A) Pub. L. 104–188, § 1112(a)(1), inserted “(without regard to whether such tips are reported under section 6053)” after…
  • (b)(2) Pub. L. 104–188, § 1112(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Only tips…

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

  • § 45C Pub. L. 104–188, § 1205(a)(1), renumbered section 28 of this title as this section.
  • (a) Pub. L. 104–188, § 1205(d)(1), substituted “For purposes of section 38, the credit determined under this section for…
  • (b)(1) Pub. L. 104–188, § 1204(e), inserted “, and before July 1, 1996, and periods after May 31, 1997” after “June 30, 1995”.
  • (d)(2) (d)(3) (d)(4) (d) Pub. L. 104–188, § 1205(d)(2), redesignated pars. (3) to (5) as (2) to (4), respectively, and struck out former par.…
  • § 45C Pub. L. 104–188, § 1205(b), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows…

§ 45K Credit for producing fuel from a nonconventional source

  • (b) Pub. L. 104–188, § 1205(d)(3), substituted “section 27” for “sections 27 and 28”.
  • (g)(1)(A) Pub. L. 104–188, § 1207(a), substituted “July 1, 1998” for “January 1, 1997” and “January 1, 1997” for “January 1…

§ 50 Other special rules

  • (a)(2)(C) Pub. L. 104–188, § 1704(t)(29), substituted “subsection (d)(5)” for “subsection (c)(4)”.
  • (a)(2)(E) Pub. L. 104–188, § 1702(h)(11), substituted “48(a)(5)” for “48(a)(5)(A)”.
  • (d) Pub. L. 104–188, § 1616(b)(1), inserted closing provisions.

§ 51 Amount of credit

  • (a) Pub. L. 104–188, § 1201(a), (e)(1), substituted “work opportunity credit” for “targeted jobs credit” and “35 percent”…
  • (c)(1) Pub. L. 104–188, § 1201(f), struck out “, subsection (d)(8)(D),” after “this subsection”.
  • (c)(4) Pub. L. 104–188, § 1201(d), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “Termination.—The…
  • (d) Pub. L. 104–188, § 1201(b), reenacted heading without change and amended text generally, revising and restating as…
  • (g) Pub. L. 104–188, § 1201(e)(1), substituted “work opportunity credit” for “targeted jobs credit”.
  • (i)(3) Pub. L. 104–188, § 1201(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “Individuals not…
  • (j) Pub. L. 104–188, § 1201(e)(5), substituted “Work opportunity credit” for “Targeted jobs credit” in heading.

§ 52 Special rules

  • (e)(1) (e)(2) (e) Pub. L. 104–188 redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) which read…

§ 53 Credit for prior year minimum tax liability

  • (d)(1)(B)(iii) Pub. L. 104–188, § 1205(d)(5)(A), which directed that cl. (iii) be amended by striking out “or not allowed under…
  • (d)(1)(B) Pub. L. 104–188, § 1704(j)(1), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: “the…
  • (d)(1)(B) Pub. L. 104–188, § 1205(d)(5)(B), which directed that subcl. (II) be amended by striking out “or not allowed under…

§ 55 Alternative minimum tax imposed

  • (c)(1) Pub. L. 104–188, § 1601(b)(2)(A), substituted “, the section 936 credit allowable under section 27(b), and the Puerto…
  • (c)(1) Pub. L. 104–188, § 1401(b)(3), struck out “shall not include any tax imposed by section 402(d) and” before “shall not…
  • (c)(2) Pub. L. 104–188, § 1205(d)(6), struck out “28(d)(2),” after “26(a),”.

§ 56 Adjustments in computing alternative minimum taxable income

  • (b)(3) Pub. L. 104–188, § 1702(h)(12), provided that the amendment made by section 11801(c)(9)(G)(ii) of Pub. L. 101–508 shall…
  • § 56 Pub. L. 104–188, § 1704(t)(48), provided that section 11801(c)(2)(B) of Pub. L. 101–508 shall be applied as if “section…
  • § 56 Pub. L. 104–188, § 1601(b)(2)(B), inserted “30A,” before “936” and substituted “, (i), and (j)” for “and (i)”.
  • § 56 Pub. L. 104–188, § 1704(t)(1), substituted “of subclause” for “of the subclause”.
  • § 56 Pub. L. 104–188, § 1601(b)(2)(C), added subcl. (VI).
  • § 56 Pub. L. 104–188, § 1702(g)(4), inserted “, but only with respect to taxable years beginning after December 31, 1989”…
  • § 56 Pub. L. 104–188, § 1702(c)(1), redesignated subpars. (I) and (J) as (H) and (I), respectively.
  • § 56 Pub. L. 104–188, § 1621(b)(2), substituted “REMIC, or FASIT” for “or REMIC”.

§ 57 Items of tax preference

  • (a)(4) Pub. L. 104–188 struck out par. (4) which read as follows: “Reserves for losses on bad debts of financial…

§ 59 Other definitions and special rules

  • (a)(1)(A) Pub. L. 104–188, § 1703(e)(1), substituted “the pre-credit tentative minimum tax” for “the amount determined under…
  • (a)(1)(C) Pub. L. 104–188, § 1703(e)(2), substituted “specified in subparagraph (A)(i) or (B)(i) of section 55(b)(1) (whichever…
  • (a)(2) Pub. L. 104–188, § 1703(e)(1), substituted “the pre-credit tentative minimum tax” for “the amount determined under…
  • (a)(2) Pub. L. 104–188, § 1703(e)(3), substituted “which would be the pre-credit tentative minimum tax” for “which would be…
  • (a)(3) Pub. L. 104–188, § 1703(e)(4), added par. (3).
  • (b) Pub. L. 104–188, § 1601(b)(2)(D), substituted “section 30A or 936, alternative minimum taxable income shall not include…
  • (j)(1)(B) Pub. L. 104–188, § 1704(m)(3), substituted “twice the amount in effect for the taxable year under section 63(c)(5)(A)”…
  • (j) Pub. L. 104–188, § 1702(a)(1), substituted “section 1(g)(3)(B)” for “section 1(i)(3)(B)”.

§ 62 Adjusted gross income defined

  • (a)(8) Pub. L. 104–188 struck out par. (8) which read as follows: “Certain portion of lump-sum distributions from pension…

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

  • (b)(4)(A) Pub. L. 104–188, § 1704(l)(1), inserted “(determined without regard to subsection (c)(2))” after “contract”.
  • (d) Pub. L. 104–188, § 1403(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “Treatment…
  • (f) Pub. L. 104–188, § 1463(a), in closing provisions, inserted before period at end “, or to the extent such credits are…
  • (m)(2)(A) (m)(2)(B) (m)(2) Pub. L. 104–188, § 1704(t)(2), inserted “and” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out…
  • (p)(4)(A)(ii) Pub. L. 104–188, § 1704(t)(77), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “Special…
  • (t)(6) Pub. L. 104–188, § 1421(b)(4)(A), added par. (6).

§ 86 Social security and tier 1 railroad retirement benefits

  • (b)(2) Pub. L. 104–188, § 1704(t)(3), substituted “means adjusted” for “means adusted” in introductory provisions.
  • (b)(2)(A) Pub. L. 104–188, § 1807(c)(2), inserted “137,” before “911”.

§ 101 Certain death benefits

  • (b) Pub. L. 104–188, § 1402(a), struck out subsec. (b) which related to employees’ death benefits.
  • (c) Pub. L. 104–188, § 1402(b)(1), substituted “subsection (a)” for “subsection (a) or (b)”.

§ 104 Compensation for injuries or sickness

  • (a) Pub. L. 104–188, § 1605(b), in closing provisions, substituted “For purposes of paragraph (2), emotional distress shall…
  • (a)(2) Pub. L. 104–188, § 1605(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amount of…
  • (c) (d) Pub. L. 104–188, § 1605(c), added subsec. (c) and redesignated former subsec. (c) as (d).

§ 108 Income from discharge of indebtedness

  • (d)(9)(A) Pub. L. 104–188 substituted “paragraph (3)(C)” for “paragraph (3)(B)”.

§ 112 Certain combat zone compensation of members of the Armed Forces

  • § 112 Pub. L. 104–188 substituted “combat zone compensation” for “combat pay” in section catchline.

§ 117 Qualified scholarships

  • (d)(2)(B) Pub. L. 104–188 substituted “section 132(h)” for “section 132(f)”.

§ 118 Contributions to the capital of a corporation

  • (b) Pub. L. 104–188, § 1613(a)(2), inserted “except as provided in subsection (c),” before “the term”.
  • (c) (d) (e) Pub. L. 104–188, § 1613(a)(1), added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).

§ 119 Meals or lodging furnished for the convenience of the employer

  • (d)(4) Pub. L. 104–188 amended par. (4) generally. Prior to amendment, par. (4) read as follows: “Educational institution.—For…

§ 127 Educational assistance programs

  • (c)(1) Pub. L. 104–188, § 1202(b), in closing provisions, inserted before period at end “, and such term also does not include…
  • (d) Pub. L. 104–188, § 1202(a), substituted “May 31, 1997. In the case of any taxable year beginning in 1997, only expenses…

§ 129 Dependent care assistance programs

  • (d)(8)(B) Pub. L. 104–188 substituted “section 414(q)(4)” for “section 414(q)(7)”.

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

  • (b)(2)(B)(ii) Pub. L. 104–188, § 1703(d), inserted “, determined by substituting ‘calendar year 1989’ for ‘calendar year 1992’ in…
  • (c)(4)(A) Pub. L. 104–188, § 1807(c)(2), inserted “137,” before “911”.
  • (d)(1)(D) Pub. L. 104–188, § 1806(b)(1), added subpar. (D).

§ 136 Energy conservation subsidies provided by public utilities

  • (a) Pub. L. 104–188, § 1617(b)(1), reenacted heading without change and amended text generally, substituting present…
  • (c)(1) Pub. L. 104–188, § 1617(a), substituted “energy demand with respect to a dwelling unit.” for “energy demand—
  • (c)(2) Pub. L. 104–188, § 1617(b)(2), struck out “and special rules” after “definitions” in heading, redesignated subpars. (B)…

§ 137 Adoption assistance programs

§ 140 Cross references to other Acts

  • § 140 Pub. L. 104–188 renumbered section 137 of this title as this section.

§ 142 Exempt facility bond

  • (b)(1)(A) Pub. L. 104–188, § 1704(j)(7), provided that section 1921(b)(2) of Pub. L. 102–486 shall be applied as if a comma…
  • (f)(3) (f)(4) Pub. L. 104–188, § 1608(a), added pars. (3) and (4).

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

  • (d)(2)(C) Pub. L. 104–188, § 1703(n)(3), substituted “thereon,” for “thereon.”
  • (m)(4)(C)(ii) Pub. L. 104–188, § 1702(d)(2), substituted “any year of the 4-year period” for “any month of the 10-year period”…

§ 147 Other requirements applicable to certain private activity bonds

  • (c)(2)(E) Pub. L. 104–188, § 1117(b), substituted “30 percent” for “15 percent”.
  • (c)(2)(G) Pub. L. 104–188, § 1117(a), added subpar. (G).

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

  • (g)(3)(B)(iii) Pub. L. 104–188 amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “Investment earnings held…

§ 150 Definitions and special rules

  • (d)(3) Pub. L. 104–188 added par. (3).

§ 151 Allowance of deductions for personal exemptions

  • (d)(3)(C) Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”.
  • (e) Pub. L. 104–188, § 1615(a)(1), added subsec. (e).

§ 162 Trade or business expenses

  • (k) Pub. L. 104–188, § 1704(p)(3), substituted “reaquisition” for “redemption” in heading.
  • (k)(1) Pub. L. 104–188, § 1704(p)(1), substituted “the reacquisition of its stock or of the stock of any related person (as…
  • (k)(2)(A) Pub. L. 104–188, § 1704(p)(2), struck out “or” at end of cl. (i), added cl. (ii), and redesignated former cl. (ii) as…

§ 163 Interest

  • (j)(1)(B) Pub. L. 104–188, § 1704(f)(2)(A), inserted before period at end “(and clause (ii) of paragraph (2)(A) shall not apply…
  • (j)(6) Pub. L. 104–188, § 1703(n)(4), which directed that cl. (ii) be amended by substituting “which is” for “which is a”…
  • (j)(7) (j)(8) Pub. L. 104–188, § 1704(f)(2)(B), added par. (7) and redesignated former par. (7) as (8).

§ 164 Taxes

  • (a)(4) (a) Pub. L. 104–188 added pars. (4) and (5) and struck out former pars. (4) and (5) which read as follows:

§ 167 Depreciation

  • (g) (h) Pub. L. 104–188 added subsec. (g) and redesignated former subsec. (g) as (h).

§ 168 Accelerated cost recovery system

  • (b)(3)(F) Pub. L. 104–188, § 1613(b)(1), added subpar. (F).
  • (c) Pub. L. 104–188, § 1613(b)(2), inserted table item relating to water utility property.
  • (e)(3)(B) Pub. L. 104–188, § 1702(h)(1)(B), inserted closing provisions.
  • (e)(3)(B)(vi)(I) Pub. L. 104–188, § 1704(t)(54), provided that section 11813(b)(9)(A)(i) of Pub. L. 101–508 shall be applied as if a…
  • (e)(3)(B)(vi) Pub. L. 104–188, § 1702(h)(1)(A), added subcl. (III).
  • (e)(3)(E)(iii) Pub. L. 104–188, § 1120(a), added cl. (iii).
  • (e)(3)(F) Pub. L. 104–188, § 1613(b)(3)(B)(i), struck out subpar. (F) which read as follows: “20-year property.—The term ‘20-year…
  • (e)(5) Pub. L. 104–188, § 1613(b)(3)(A), added par. (5).
  • (g)(2)(C) Pub. L. 104–188, § 1613(b)(4), inserted “or water utility property” after “tunnel bore”.
  • (g)(3)(B) Pub. L. 104–188, § 1120(b), inserted table item relating to subpar. (E)(iii).
  • (g)(3)(B) Pub. L. 104–188, § 1613(b)(3)(B)(ii), struck out table item relating to subpar. (F) for which the class life was 50.
  • (g)(4)(K) Pub. L. 104–188, § 1702(h)(1)(C), substituted “section 48(l)(3)(A)(ix) (as in effect on the day before the date of the…
  • (i)(8) Pub. L. 104–188, § 1121(a), reenacted heading without change and amended text generally. Prior to amendment, text read…

§ 170 Charitable, etc., contributions and gifts

  • (e)(1) Pub. L. 104–188, § 1316(b), inserted at end “For purposes of applying this paragraph in the case of a charitable…
  • (e)(5) Pub. L. 104–188, § 1206(a), reenacted heading without change and amended text generally. Prior to amendment, text read…

§ 172 Net operating loss deduction

  • (b)(1) Pub. L. 104–188, § 1702(h)(2), substituted “subsection (h)” for “subsection (m)”.
  • § 172 Pub. L. 104–188, § 1704(t)(5), substituted “corporation.” for “corporation,” at end.
  • § 172 Pub. L. 104–188, § 1704(t)(30), substituted “For purposes of subsection (b)(2)—” for “For purposes of subsection…
  • § 172 Pub. L. 104–188, § 1702(h)(16), substituted “(b)(1)(E)” for “(b)(1)(M)”.

§ 179 Election to expense certain depreciable business assets

  • (b)(1) Pub. L. 104–188, § 1111(a), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (d)(1) Pub. L. 104–188, § 1702(h)(10), struck out “in” before “a trade or business”.
  • (d)(1) Pub. L. 104–188, § 1702(h)(19), inserted at end “Such term shall not include any property described in section 50(b)…

§ 196 Deduction for certain unused business credits

  • (c)(2) Pub. L. 104–188 substituted “work opportunity credit” for “targeted jobs credit”.

§ 219 Retirement savings

  • (b)(4) Pub. L. 104–188, § 1421(b)(1)(A), added par. (4).
  • (c) Pub. L. 104–188, § 1427(a), amended subsec. (c) generally, substituting present provisions for former provisions…
  • (f)(2) Pub. L. 104–188, § 1427(b)(1), substituted “subsection (b)” for “subsections (b) and (c)”.
  • (g)(1) Pub. L. 104–188, § 1427(b)(2), substituted “(c)(1)(A)” for “(c)(2)”.
  • (g)(3)(A)(ii) Pub. L. 104–188, § 1807(c)(3), as amended by Pub. L. 105–206, § 6018(f)(2), inserted “, 137,” before “and 911”.
  • (g)(5)(A)(vi) Pub. L. 104–188, § 1421(b)(1)(B), added cl. (vi).

§ 243 Dividends received by corporations

  • (b)(2) Pub. L. 104–188, § 1702(h)(8), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (b)(3)(A) Pub. L. 104–188, § 1702(h)(4), inserted “of” after “In the case”.

§ 246 Rules applying to deductions for dividends received

  • § 246 Pub. L. 104–188 struck out subsec. (f) which provided a cross reference to section 596 of this title for special rule…

§ 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

  • (c)(1)(A) Pub. L. 104–188, § 1704(t)(39), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the…
  • (c)(2) Pub. L. 104–188, § 1113(a), substituted “inventory or product samples” for “inventory”.

§ 280C Certain expenses for which credits are allowable

  • (b)(1) Pub. L. 104–188, § 1205(d)(7), substituted “section 45C(b)” for “section 28(b)”, “section 45C” for “section 28”, and…
  • (b)(2)(A) Pub. L. 104–188, § 1205(d)(7)(B), (C), substituted “section 45C” for “section 28” and “section 38(c)” for “subsection…

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

  • (a) Pub. L. 104–188 struck out “investment tax credit and” after “amount of” in heading.

§ 280G Golden parachute payments

  • (b)(6)(D) Pub. L. 104–188 added subpar. (D).

§ 291 Special rules relating to corporate preference items

  • (e)(1)(B)(i) Pub. L. 104–188, § 1616(b)(5), struck out “or to which section 593 applies” after “585(a)(2))”.
  • (e)(1)(B)(iv) (e)(1)(B) Pub. L. 104–188, § 1602(b)(1), redesignated cl. (v) as (iv) and struck out former cl. (iv) which read as follows…

§ 355 Distribution of stock and securities of a controlled corporation

  • (d)(7)(A) Pub. L. 104–188 inserted “section” before “267(b)”.

§ 381 Carryovers in certain corporate acquisitions

  • (c)(26) (c) Pub. L. 104–188 amended directory language of Pub. L. 101–239. See 1989 Amendment note below.

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

  • (l)(4)(B)(ii) Pub. L. 104–188 substituted “a REMIC to which part IV of subchapter M applies, or a FASIT to which part V of subchapter…

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

  • (a)(5)(D)(ii) Pub. L. 104–188, § 1431(c)(1)(B), substituted “section 414(q)(4)” for “section 414(q)(7)” in introductory provisions.
  • (a)(5)(F) Pub. L. 104–188, § 1445(a), added subpar. (F).
  • (a)(9)(C) Pub. L. 104–188, § 1404(a), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (a)(17)(A) Pub. L. 104–188, § 1431(b)(2), struck out at end “In determining the compensation of an employee, the rules of section…
  • (a)(20) Pub. L. 104–188, § 1704(t)(67), substituted “section 521” for “section 211” in last sentence.
  • (a)(26)(A) Pub. L. 104–188, § 1432(a), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (a)(26)(G) Pub. L. 104–188, § 1432(b), substituted “paragraph (2)(A) or (7)” for “paragraph (7)”.
  • (a)(28)(B)(v) Pub. L. 104–188, § 1401(b)(5), struck out cl. (v) which read as follows:
  • (d) Pub. L. 104–188, § 1441(a), amended subsec. (d) generally, substituting provisions relating to contribution limit on…
  • (h) Pub. L. 104–188, § 1704(a), provided that, except as otherwise expressly provided, whenever in title XII of Pub. L.…
  • (k)(3)(A) Pub. L. 104–188, § 1433(c)(1), in introductory provisions of cl. (ii) substituted “the plan year” for “such year” and…
  • (k)(3)(E) Pub. L. 104–188, § 1433(d)(1), added subpar. (E).
  • (k)(3)(F) Pub. L. 104–188, § 1459(a), added subpar. (F).
  • (k)(4)(B) Pub. L. 104–188, § 1426(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows:
  • (k)(7)(B)(i) Pub. L. 104–188, § 1443(b), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “any organization…
  • (k)(7)(C) Pub. L. 104–188, § 1443(a), added subpar. (C).
  • (k)(8)(C) Pub. L. 104–188, § 1433(e)(1), substituted “on the basis of the amount of contributions by, or on behalf of, each of…
  • (k)(10)(B)(ii) Pub. L. 104–188, § 1401(b)(6), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows:
  • (k)(11) Pub. L. 104–188, § 1422(a), added par. (11).
  • (k)(12) Pub. L. 104–188, § 1433(a), added par. (12).
  • (m)(2)(A) Pub. L. 104–188, § 1433(c)(2), inserted “for such plan year” after “highly compensated employees” in introductory…
  • (m)(3) Pub. L. 104–188, § 1433(d)(2), inserted at end of closing provisions “Rules similar to the rules of subsection…
  • (m)(5)(C) Pub. L. 104–188, § 1459(b), added subpar. (C).
  • (m)(6)(C) Pub. L. 104–188, § 1433(e)(2), substituted “on the basis of the amount of contributions on behalf of, or by, each such…
  • (m)(10) Pub. L. 104–188, § 1422(b), added par. (10). Former par. (10) redesignated (11).
  • (m)(11) Pub. L. 104–188, § 1433(b), added par. (11). Former par. (11) redesignated (12).
  • (m)(11) Pub. L. 104–188, § 1422(b), redesignated par. (10) as (11).
  • (m)(12) Pub. L. 104–188, § 1433(b), redesignated par. (11) as (12).

§ 402 Taxability of beneficiary of employees’ trust

  • (c)(10) Pub. L. 104–188, § 1401(b)(2), struck out par. (10) which read as follows:
  • (d) Pub. L. 104–188, § 1401(a), amended subsec. (d) generally, substituting provisions relating to taxability of…
  • (e)(3) Pub. L. 104–188, § 1450(a)(2), inserted “or which is part of a salary reduction agreement under section 403(b)” after…
  • (e)(4)(D) Pub. L. 104–188, § 1401(b)(1), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows:
  • (e)(5) Pub. L. 104–188, § 1401(b)(13), struck out par. (5) which read as follows:
  • (g)(3)(A) Pub. L. 104–188, § 1704(t)(68), substituted “subsection (e)(3)” for “subsection (a)(8)”.
  • (g)(3)(D) Pub. L. 104–188, § 1421(b)(9)(B), added subpar. (D).
  • (k) Pub. L. 104–188, § 1421(b)(3)(A), added subsec. (k).

§ 403 Taxation of employee annuities

  • (b)(1)(E) Pub. L. 104–188, § 1450(c)(1), amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: “in the…
  • (b)(10) Pub. L. 104–188, § 1704(t)(69), substituted “a direct” for “an direct” in last sentence.

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

  • (a)(2) Pub. L. 104–188, § 1704(t)(76), struck out “(18),” after “(17),”.
  • (a)(9)(C) Pub. L. 104–188, § 1316(d)(1), added subpar. (C) relating to S corporations.
  • (a)(10) Pub. L. 104–188, § 1461(b), added par. (10).
  • (j)(1) Pub. L. 104–188, § 1704(q)(1), substituted “(9)” for “(10)” in introductory provisions.
  • (k)(1) Pub. L. 104–188, § 1316(d)(2), substituted “a C corporation” for “a corporation”.
  • (l) Pub. L. 104–188, § 1431(b)(3), struck out at end “In determining the compensation of an employee, the rules of section…
  • (m) Pub. L. 104–188, § 1421(b)(2), added subsec. (m).

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

  • (c) Pub. L. 104–188, § 1401(b)(7), struck out subsec. (c) which related to treatment of termination of status as deemed…
  • (e)(2) (e) Pub. L. 104–188, § 1402(b)(2), redesignated par. (3) as (2) and struck out former par. (2) which read as follows…

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

  • (c) Pub. L. 104–188, § 1401(b)(8), struck out subsec. (c) which related to treatment of termination of status as deemed…
  • (e)(2) (e) Pub. L. 104–188, § 1402(b)(2), redesignated par. (3) as (2) and struck out former par. (2) which read as follows…

§ 408 Individual retirement accounts

  • (d)(3)(G) Pub. L. 104–188, § 1421(b)(3)(B), added subpar. (G).
  • (d)(5)(A) Pub. L. 104–188, § 1427(b)(3), substituted “the dollar amount in effect under section 219(b)(1)(A)” for “$2,250” in…
  • (i) Pub. L. 104–188, § 1455(b)(1), inserted “aggregating $10 or more in any calendar year” after “distributions” in…
  • (i) Pub. L. 104–188, § 1421(b)(6), inserted at end “In the case of a simple retirement account under subsection (p), only…
  • (k)(2)(C) Pub. L. 104–188, § 1431(c)(1)(B), substituted “section 414(q)(4)” for “section 414(q)(7)”.
  • (k)(6)(H) Pub. L. 104–188, § 1421(c), added subpar. (H).
  • (l) Pub. L. 104–188, § 1421(b)(5), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (p) (q) Pub. L. 104–188, § 1421(a), added subsec. (p) and redesignated former subsec. (p) as (q).

§ 411 Minimum vesting standards

  • (a)(2) Pub. L. 104–188 substituted “subparagraph (A) or (B)” for “subparagraph (A), (B), or (C)” in introductory provisions…

§ 414 Definitions and special rules

  • (b) (c) Pub. L. 104–188, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
  • (e)(5) Pub. L. 104–188, § 1461(a), added par. (5).
  • (m)(4)(B) Pub. L. 104–188, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
  • (n)(2)(C) Pub. L. 104–188, § 1454(a), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “such…
  • (n)(3)(B) Pub. L. 104–188, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
  • (q)(1) Pub. L. 104–188, § 1431(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In general.—The…
  • (q)(2) (q)(3) Pub. L. 104–188, § 1431(c)(1)(A), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former…
  • (q)(4) Pub. L. 104–188, § 1434(b)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as…
  • (q)(4) Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (7) as (4).
  • (q)(5) Pub. L. 104–188, § 1434(c)(1)(E), as amended by Pub. L. 105–206, § 6018(c), struck out “under paragraph (4) or the…
  • (q)(5) Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (8) as (5) and struck out former par. (5) which read as follows…
  • (q)(6) Pub. L. 104–188, § 1431(b)(1), (c)(1)(A), redesignated par. (9) as (6) and struck out former par. (6) which related to…
  • (q)(7) Pub. L. 104–188, § 1462(a), added par. (7) relating to certain employees not considered highly compensated and excluded…
  • (q)(7) Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (10), relating to coordination with other provisions, as (7).…
  • (q)(8) (q)(9) (q) Pub. L. 104–188, § 1431(c)(1)(A), redesignated pars. (8) to (11) as (5) to (8), respectively, and struck out par. (12)…
  • (r)(2)(A) Pub. L. 104–188, § 1431(c)(1)(D), substituted “subsection (q)(5)” for “subsection (q)(8)”.
  • (s)(2) Pub. L. 104–188, § 1434(b)(2), inserted “not” after “elect” in heading and in text.
  • (u) Pub. L. 104–188, § 1704(n)(1), added subsec. (u).

§ 415 Limitations on benefits and contribution under qualified plans

  • (a)(1) Pub. L. 104–188, § 1452(c)(1), inserted “or” at end of subpar. (A), struck out “, or” at end of subpar. (B), and struck…
  • (b)(2)(E)(i) Pub. L. 104–188, § 1449(b)(1), substituted “For purposes of adjusting any limitation under subparagraph (C) and, except…
  • (b)(2)(E)(ii) Pub. L. 104–188, § 1449(b)(2), substituted “For purposes of adjusting any benefit under subparagraph (B) for any form…
  • (b)(2)(I) Pub. L. 104–188, § 1444(c), added subpar. (I).
  • (b)(5)(B) Pub. L. 104–188, § 1452(c)(2), struck out “and subsection (e)” after “and (4)”.
  • (b)(10)(C) Pub. L. 104–188, § 1444(d), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
  • (b)(11) Pub. L. 104–188, § 1444(a), added par. (11).
  • (c)(3)(C) Pub. L. 104–188, § 1446(a), inserted at end “If a defined contribution plan provides for the continuation of…
  • (c)(3)(D) Pub. L. 104–188, § 1434(a), added subpar. (D).
  • (e) Pub. L. 104–188, § 1452(a), struck out subsec. (e) which related to limitation in case of a defined benefit plan and a…
  • (f)(1) Pub. L. 104–188, § 1452(c)(3), in introductory provisions, substituted “subsections (b) and (c)” for “subsections (b)…
  • (g) Pub. L. 104–188, § 1452(c)(4), in last sentence, substituted “subsection (f)” for “subsections (e) and (f)”.
  • (k)(1)(C) (k)(1)(D) (k)(1) Pub. L. 104–188, § 1704(t)(75), inserted “or” at end of subpar. (C), redesignated subpar. (F) as (D), and struck out…
  • (k)(2)(A)(i) Pub. L. 104–188, § 1452(c)(5), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “any…
  • (k)(2)(A)(ii) Pub. L. 104–188, § 1452(c)(6), substituted “subsection (c)” for “subsections (c) and (e)” before “shall not again”.
  • (m) Pub. L. 104–188, § 1444(b)(1), added subsec. (m).

§ 416 Special rules for top-heavy plans

  • (g)(4)(G) Pub. L. 104–188, § 1421(b)(7), added subpar. (G).
  • (h) Pub. L. 104–188, § 1452(c)(7), struck out subsec. (h) which related to adjustments in section 415 limits for top-heavy…
  • (i)(1)(A) Pub. L. 104–188, § 1431(c)(1)(C), substituted “section 414(q)(5)” for “section 414(q)(8)” in closing provisions.
  • (i)(1)(D) Pub. L. 104–188, § 1431(c)(1)(B), substituted “section 414(q)(4)” for “section 414(q)(7)”.

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

  • (a)(7) Pub. L. 104–188 added par. (7).

§ 419A Qualified asset account; limitation on additions to account

  • (c)(3) Pub. L. 104–188 substituted “severance” for “severence” in heading.

§ 420 Transfers of excess pension assets to retiree health accounts

  • § 420 Pub. L. 104–188, § 1704(a), provided that, except as otherwise expressly provided, whenever in title XII of Pub. L.…
  • (e)(1)(C) Pub. L. 104–188, § 1704(t)(32), substituted “means” for “mean”.

§ 424 Definitions and special rules

  • (c)(3)(B) Pub. L. 104–188 substituted “an incentive stock option or an option granted under an employee stock purchase plan” for…

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

  • (b)(6) Pub. L. 104–188, § 1448(b), inserted “except as provided in subsection (g),” before “which provides that” in…
  • (c) Pub. L. 104–188, § 1421(b)(3)(C), substituted “section 402(h)(1)(B) or (k)” for “section 402(h)(1)(B)”.
  • (e)(9) Pub. L. 104–188, § 1447(a), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “Benefits not…
  • (e)(11) Pub. L. 104–188, § 1458(a), amended par. (11) generally. Prior to amendment, par. (11) read as follows: “Certain plans…
  • (e)(14) Pub. L. 104–188, § 1444(b)(2), added par. (14).
  • (e)(15) Pub. L. 104–188, § 1447(b), added par. (15).
  • (f)(2)(E) Pub. L. 104–188, § 1444(b)(3), added subpar. (E).
  • (g) Pub. L. 104–188, § 1448(a), added subsec. (g).

§ 460 Special rules for long-term contracts

  • (b)(1) Pub. L. 104–188, § 1704(t)(28), which directed that par. (1) be amended by substituting “the look-back method of…
  • (e) Pub. L. 104–188, § 1702(h)(15), substituted “section 168(e)(2)(A)(ii)” for “section 167(k)”.

§ 461 General rule for taxable year of deduction

  • (i)(3)(C) Pub. L. 104–188, § 1704(t)(78), substituted “section 6662(d)(2)(C)(iii)” for “section 6662(d)(2)(C)(ii)”.
  • (i)(3)(C) Pub. L. 104–188, § 1704(t)(24), amended directory language of Pub. L. 101–239. See 1989 Amendment note below.

§ 468A Special rules for nuclear decommissioning costs

  • (e)(2)(A) Pub. L. 104–188 provided that the amendment made by section 1917(b)(1) of Pub. L. 102–486 shall be applied as if “at a…

§ 469 Passive activity losses and credits limited

  • (c)(3)(B) Pub. L. 104–188, § 1704(d)(1), inserted at end “If the preceding sentence applies to the net income from any property…
  • (g)(1)(A) Pub. L. 104–188, § 1704(e)(1), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (i)(3)(E)(ii) Pub. L. 104–188, § 1807(c)(4), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the amount…

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

  • (c)(21)(D)(ii)(III) Pub. L. 104–188, § 1704(j)(5), substituted “section 101(7)” for “section 101(6)” and “1752(7)” for “1752(6)”.
  • (n) (o) Pub. L. 104–188, § 1114(a), added subsec. (n) and redesignated former subsec. (n) as (o).

§ 512 Unrelated business taxable income

  • (b)(17) Pub. L. 104–188, § 1603(a), added par. (17).
  • (d) Pub. L. 104–188, § 1115(a), added subsec. (d).
  • (e) Pub. L. 104–188, § 1316(c), added subsec. (e).

§ 529 Qualified tuition programs

§ 537 Reasonable needs of the business

  • (b)(4) Pub. L. 104–188 substituted “section 172(f)” for “section 172(i)”.

§ 543 Personal holding company income

  • (a)(2)(B)(ii) Pub. L. 104–188 substituted “563(d)” for “563(c)”.

§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions

  • (c)(1) Pub. L. 104–188 inserted “, and any regular interest in a FASIT,” after “REMIC”.

§ 584 Common trust funds

  • (h) (i) Pub. L. 104–188 added subsec. (h) and redesignated former subsec. (h) as (i).

§ 585 Reserves for losses on loans of banks

  • (a)(2)(A) Pub. L. 104–188 struck out “other than an organization to which section 593 applies” after “section 581)”.

§ 593 Reserves for losses on loans

  • (b)(1)(A) (b)(3) Pub. L. 104–188, § 1704(t)(51), provided that the amendment made by section 11801(c)(12)(F) of Pub. L. 101–508 shall be…
  • (e)(1) Pub. L. 104–188, § 1616(b)(7)(A), substituted “by a taxpayer having a balance described in subsection (g)(2)(A)(ii)”…
  • (e)(1) Pub. L. 104–188, § 1616(b)(7)(C)–(E), in closing provisions, substituted “a taxpayer having a balance described in…
  • (e)(1)(B) Pub. L. 104–188, § 1616(b)(7)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “then…
  • (f) (g) Pub. L. 104–188, § 1616(a), added subsecs. (f) and (g).

§ 613 Percentage depletion

  • (e)(1)(B) Pub. L. 104–188 substituted “subsection (b).” for “subsection (b),”.

§ 613A Limitations on percentage depletion in case of oil and gas wells

  • (c)(3)(A)(i) Pub. L. 104–188 struck out “the table contained in” before “subparagraph (B)”.

§ 641 Imposition of tax

  • § 641 Pub. L. 104–188 added subsec. (d).

§ 642 Special rules for credits and deductions

  • (g) Pub. L. 104–188 substituted “under section 2621(a)(2)” for “under 2621(a)(2)”.

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

  • (a)(7) Pub. L. 104–188, § 1906(b), added par. (7).
  • (h) Pub. L. 104–188, § 1904(c)(1), added subsec. (h).
  • (i) Pub. L. 104–188, § 1906(c)(1), added subsec. (i).

§ 665 Definitions applicable to subpart D

  • (c) Pub. L. 104–188, § 1904(c)(2), struck out subsec. (c) which read as follows: “Special Rule Applicable to Distributions…
  • (d)(2) Pub. L. 104–188, § 1904(b)(1), inserted at end “Under rules or regulations prescribed by the Secretary, in the case of…

§ 668 Interest charge on accumulation distributions from foreign trusts

  • (a) Pub. L. 104–188 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 672 Definitions and rules

  • (c) Pub. L. 104–188, § 1904(a)(2), inserted “subsection (f) and” before “sections 674” in closing provisions.
  • (f) Pub. L. 104–188, § 1904(a)(1), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “Special…

§ 679 Foreign trusts having one or more United States beneficiaries

  • (a)(1) Pub. L. 104–188, § 1903(b), which directed that subsec. (a) of this section be amended by substituting “section…
  • (a)(2)(B) Pub. L. 104–188, § 1903(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows…
  • (a)(3) Pub. L. 104–188, § 1903(a)(2), added par. (3).
  • (a)(4) (a)(5) Pub. L. 104–188, § 1903(c), added pars. (4) and (5).
  • (c)(2)(A) Pub. L. 104–188, § 1903(e), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “in the…
  • (c)(3) Pub. L. 104–188, § 1903(d), added par. (3).
  • (d) Pub. L. 104–188, § 1903(f), added subsec. (d).

§ 691 Recipients of income in respect of decedents

  • (c) Pub. L. 104–188, § 1704(t)(73), provided that section 521(b)(27) of Pub. L. 102–318 shall be applied as if “Section…
  • (c) Pub. L. 104–188, § 1401(b)(9), struck out par. (5) which read as follows:

§ 724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

  • (d)(3)(B) Pub. L. 104–188 substituted “Subparagraph” for “Subparagaph”.

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

  • § 737 Pub. L. 104–188 provided that section 1937(a) of Pub. L. 102–486, shall be applied as if “Subpart B” appeared instead…

§ 805 General deductions

  • (a)(4)(E) Pub. L. 104–188 substituted “243(b)(2)” for “243(b)(5)”.

§ 807 Rules for certain reserves

  • (d)(3)(B)(ii) Pub. L. 104–188 substituted “Commissioners’ Annuities” for “Commissoners’ Annuities”.

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

  • § 812 Pub. L. 104–188 struck out subsec. (g) which read as follows: “Treatment of Interest Partially Tax-Exempt Under Section…

§ 817 Treatment of variable contracts

  • (d)(2)(C) Pub. L. 104–188, § 1611(a)(1), added subpar. (C).
  • (d)(3)(C) Pub. L. 104–188, § 1611(a)(2), added subpar. (C).

§ 817A Special rules for modified guaranteed contracts

§ 832 Insurance company taxable income

  • (b)(5)(C)(ii)(II) (b)(5)(C)(ii) Pub. L. 104–188, § 1702(h)(3), substituted “243(b)(2)” for “243(b)(5)”.
  • (b)(7)(A) Pub. L. 104–188, § 1704(t)(45), provided that section 11303(b)(1) of Pub. L. 101–508 shall be applied as if “paragraph”…

§ 852 Taxation of regulated investment companies and their shareholders

  • (b)(5) Pub. L. 104–188 struck out subpar. (C). Prior to amendment, subpar. (C) read as follows:

§ 856 Definition of real estate investment trust

  • (a)(4) Pub. L. 104–188, § 1704(t)(35), substituted “section 582(c)(2)” for “section 582(c)(5)”.
  • (c)(6) Pub. L. 104–188, § 1621(b)(5), inserted at end “The principles of the preceding provisions of this subparagraph shall…

§ 860E Treatment of income in excess of daily accruals on residual interests

  • (a)(1) Pub. L. 104–188, § 1616(b)(10)(A), substituted “The” for “Except as provided in paragraph (2), the”.
  • (a)(2) Pub. L. 104–188, § 1616(b)(10)(B), (C), redesignated par. (3) as (2), struck out “, except that paragraph (2) shall be…
  • (a)(3) Pub. L. 104–188, § 1616(b)(10)(B), redesignated par. (5) as (3). Former par. (3) redesignated (2).
  • (a)(4) Pub. L. 104–188, § 1616(b)(10)(B), (D), redesignated par. (6) as (4), struck out at end “The preceding sentence shall…
  • (a) Pub. L. 104–188, § 1616(b)(10)(B), redesignated par. (5) as (3).
  • (a) Pub. L. 104–188, § 1616(b)(10)(B), redesignated par. (6) as (4).
  • (a) Pub. L. 104–188, § 1704(h)(1), added par. (6).

§ 860F Other rules

  • (a)(5) Pub. L. 104–188 substituted “paragraph (2)” for “paragraph (1)” in introductory provisions.

§ 860G Other definitions and special rules

  • (a)(3) Pub. L. 104–188 added subpar. (D).

§ 861 Income from sources within the United States

  • (e) Pub. L. 104–188 provided that the amendment made by section 11813(b)(17) of Pub. L. 101–508 shall be applied as if the…

§ 865 Source rules for personal property sales

  • (b)(2) Pub. L. 104–188 substituted “863” for “863(b)”.

§ 871 Tax on nonresident alien individuals

  • (b)(1) Pub. L. 104–188, § 1401(b)(10), substituted “section 1 or 55” for “section 1, 55, or 402(d)(1)”.
  • (f)(2)(B) Pub. L. 104–188, § 1954(b)(1), substituted “under title V” for “within the meaning of section 502”.

§ 877 Expatriation to avoid tax

  • (b) Pub. L. 104–188 substituted “section 1 or 55” for “section 1, 55, or 402(d)(1)”.

§ 884 Branch profits tax

  • (f)(1) Pub. L. 104–188, § 1704(f)(3)(A)(ii), substituted “reasonably expected to be allocable interest” for “reasonably…
  • (f)(1)(B) Pub. L. 104–188, § 1704(f)(3)(A)(i), substituted “to the extent that the allocable interest exceeds the interest…
  • (f)(2) Pub. L. 104–188, § 1704(f)(3)(A)(iii), amended par. (2) generally. Prior to amendment, par. (2) read as follows…

§ 897 Disposition of investment in United States real property

  • (f) Pub. L. 104–188 struck out subsec. (f) which read as follows:

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

  • (b)(5) Pub. L. 104–188 inserted at end “Under rules or regulations prescribed by the Secretary, in the case of any foreign…

§ 904 Limitation on credit

  • (d)(3)(G) Pub. L. 104–188, § 1501(b)(1), (12), amended subpar. (G) identically, substituting “section 951(a)(1)(B)” for…
  • (d)(3)(G) Pub. L. 104–188, § 1703(i)(1), substituted “subparagraph (B) or (C) of section 951(a)(1)” for “section 951(a)(1)(B)”.
  • (f)(2)(B)(i) Pub. L. 104–188, § 1704(t)(36), inserted “(as in effect on the day before the date of the enactment of the Revenue…

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

  • (c)(4)(B) Pub. L. 104–188 inserted “(as in effect on the day before the date of the enactment of the Revenue Reconciliation Act…

§ 951 Amounts included in gross income of United States shareholders

  • (a)(1)(A) (a)(1)(B) (a)(1) Pub. L. 104–188 inserted “and” at end of subpar. (A), substituted period for “; and” at end of subpar. (B), and struck…

§ 954 Foreign base company income

  • (c)(3)(A)(i) Pub. L. 104–188 amended directory language of Pub. L. 101–239, § 7811(i)(3)(A). See 1989 Amendment note below.

§ 956 Investment of earnings in United States property

  • (b)(1) Pub. L. 104–188, § 1501(b)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (b)(3) Pub. L. 104–188, § 1501(b)(3), reenacted heading without change and amended text generally. Prior to amendment, text…

§ 958 Rules for determining stock ownership

  • (a)(1) Pub. L. 104–188, § 1704(t)(7), substituted “section 960(a)(1)” for “sections 955(b)(1)(A) and (B), 955(c)(2)(A)(ii)…
  • (b) Pub. L. 104–188, § 1703(i)(4), substituted “956(c)(2)” for “956(b)(2)” wherever appearing in introductory and closing…

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

  • (a) Pub. L. 104–188, § 1501(b)(4), (5), substituted “paragraph (2)” for “paragraphs (2) and (3)” in closing provisions…
  • (c) Pub. L. 104–188, § 1501(b)(6), inserted at end “References in this subsection to section 951(a)(1)(C) and subsection…
  • (f)(1) Pub. L. 104–188, § 1501(b)(7), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (f)(2) Pub. L. 104–188, § 1501(b)(8), substituted “section 951(a)(1)(B)” for “subparagraphs (B) and (C) of section 951(a)(1)”.

§ 989 Other definitions and special rules

  • (b) Pub. L. 104–188 substituted “section 951(a)(1)(B)” for “subparagraph (B) or (C) of section 951(a)(1)” in closing…

§ 992 Requirements of a domestic international sales corporation

  • (d)(3) Pub. L. 104–188 struck out “or 593” after “section 581”.

§ 1016 Adjustments to basis

  • (a)(20) Pub. L. 104–188, § 1704(t)(56), provided that section 11813(b)(19) of Pub. L. 101–508 shall be applied as if “Paragraph…
  • (a)(26) Pub. L. 104–188, § 1807(c)(5), added par. (26).

§ 1017 Discharge of indebtedness

  • (b)(4)(A) Pub. L. 104–188 substituted “subsection (b)(2)(E)” for “subsection (b)(2)(D)”.

§ 1033 Involuntary conversions

  • (b) Pub. L. 104–188, § 1610(a), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (h) Pub. L. 104–188, § 1119(b)(2), substituted “property” for “principal residences” in heading.
  • (h)(1) Pub. L. 104–188, § 1119(b)(3), substituted “Principal residences” for “In general” in heading.
  • (h)(2) Pub. L. 104–188, § 1119(a), added par. (2). Former par. (2) redesignated (3).
  • (h)(3) Pub. L. 104–188, § 1119(a), (b)(1), redesignated par. (2) as (3) and substituted “property” for “residence” before “is…
  • (h)(4) Pub. L. 104–188, § 1119(a), redesignated par. (3) as (4).

§ 1038 Certain reacquisitions of real property

  • (f) Pub. L. 104–188 struck out subsec. (f) which read as follows:

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

  • (c)(1)(A) Pub. L. 104–188, § 1316(d)(3), substituted “domestic C corporation” for “domestic corporation”.
  • (c)(1)(B)(ii) Pub. L. 104–188, § 1704(t)(50), provided that section 11801(c)(9)(H) of Pub. L. 101–508 shall be applied as if “section…
  • (c)(4)(A)(i) Pub. L. 104–188, § 1311(b)(3), substituted “section 1362(d)(3)(C)” for “section 1362(d)(3)(D)”.
  • (c)(4)(B)(ii)(I) Pub. L. 104–188, § 1616(b)(13), struck out “or 593” after “section 581”.

§ 1202 Partial exclusion for gain from certain small business stock

  • (e)(4)(C) Pub. L. 104–188 substituted “REMIC, or FASIT” for “or REMIC”.

§ 1237 Real property subdivided for sale

  • (a) Pub. L. 104–188, § 1314(a), substituted “other than a C corporation” for “other than a corporation” in introductory…
  • (a)(2)(A) Pub. L. 104–188, § 1314(b), inserted “an S corporation which included the taxpayer as a shareholder,” after “controlled…

§ 1245 Gain from dispositions of certain depreciable property

  • (a)(3) Pub. L. 104–188 reenacted heading without change and amended introductory provisions generally. Prior to amendment…

§ 1248 Gain from certain sales or exchanges of stock in certain foreign corporations

  • (a) Pub. L. 104–188, § 1702(g)(1)(A)(ii), in closing provisions inserted at end “For purposes of this section, a United…
  • (a)(1) Pub. L. 104–188, § 1702(g)(1)(A)(i), struck out “, or if a United States person receives a distribution from a foreign…
  • (e)(1) Pub. L. 104–188, § 1702(g)(1)(B), struck out “, or receives a distribution from a domestic corporation which, under…
  • (f)(1)(B) Pub. L. 104–188, § 1702(g)(1)(C), substituted “355(c)(1), or 361(c)(1)” for “or 361(c)(1)”.
  • (i)(1) Pub. L. 104–188, § 1702(g)(1)(D), reenacted heading without change and amended text generally. Prior to amendment, text…

§ 1250 Gain from dispositions of certain depreciable realty

  • (e) Pub. L. 104–188 struck out par. (4) which read as follows:

§ 1253 Transfers of franchises, trademarks, and trade names

  • (d) Pub. L. 104–188 provided that section 11701(i) of Pub. L. 101–508 shall be applied as if “subsection” appeared instead…

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

  • (b)(3)(B)(i) Pub. L. 104–188 substituted “section 6662(d)(2)(C)(iii)” for “section 6662(d)(2)(C)(ii)”.

§ 1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000

  • (c)(1)(B) Pub. L. 104–188 substituted “instrument” for “instument”.

§ 1277 Deferral of interest deduction allocable to accrued market discount

  • (c) Pub. L. 104–188 struck out “or to which section 593 applies” after “585(a)(2))” in closing provisions.

§ 1297 Passive foreign investment company

  • (b)(2)(D) Pub. L. 104–188 added subpar. (D).

§ 1298 Special rules

  • (b) Pub. L. 104–188, § 1501(b)(10), substituted “section 951(a)(1)(B)” for “subparagraph (B) or (C) of section 951(a)(1)”.
  • (d)(2) Pub. L. 104–188, § 1703(i)(5)(B), in heading substituted “Amount taken into account” for “Determination of adjusted…
  • (d)(2)(A) Pub. L. 104–188, § 1703(i)(5)(A), substituted “The amount taken into account under section 1296(a)(2) with respect to…
  • (d)(3)(B) Pub. L. 104–188, § 1501(b)(11), struck out “or section 956A” after “this part”.
  • (e) Pub. L. 104–188, § 1703(i)(6), inserted “For purposes of this part—” after heading.
  • (e)(2)(B)(ii) Pub. L. 104–188, § 1501(b)(11), struck out “or section 956A” after “this part”.

§ 1361 S corporation defined

  • (b)(1)(A) Pub. L. 104–188, § 1301, substituted “75” for “35”.
  • (b)(1)(B) Pub. L. 104–188, § 1316(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “have as…
  • (b)(2)(A) Pub. L. 104–188, § 1315, amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “a financial…
  • (b)(2)(A) Pub. L. 104–188, § 1308(a), redesignated subpar. (B) as (A) and struck out former subpar. (A) which read as follows: “a…
  • (b)(2)(B) Pub. L. 104–188, § 1308(a), redesignated subpar. (C) as (B). Former subpar. (B) redesignated (A).
  • (b)(2)(B) Pub. L. 104–188, § 1616(b)(15), struck out “or to which section 593 applies” after “subsection (c) thereof)”.
  • (b)(2)(C) (b)(2) Pub. L. 104–188, § 1308(a), redesignated subpars. (D) and (E) as (C) and (D), respectively. Former subpar. (C)…
  • (b)(3) Pub. L. 104–188, § 1308(b), added par. (3).
  • (c)(2)(A)(ii) Pub. L. 104–188, § 1303, substituted “2-year period” for “60-day period” in first sentence and struck out at end “If a…
  • (c)(2)(A)(iii) Pub. L. 104–188, § 1303(1), substituted “2-year period” for “60-day period”.
  • (c)(2)(A)(v) Pub. L. 104–188, § 1302(a), added cl. (v).
  • (c)(2)(B)(v) Pub. L. 104–188, § 1302(b), added cl. (v).
  • (c)(5)(B)(iii) Pub. L. 104–188, § 1304, substituted “a trust described in paragraph (2), or a person which is actively and regularly…
  • (c)(6) Pub. L. 104–188, § 1308(d)(1), struck out par. (6) which read as follows:
  • (c) Pub. L. 104–188, § 1316(a)(2), added par. (7).
  • (e) Pub. L. 104–188, § 1302(c), added subsec. (e).
  • (e)(1)(A)(i) Pub. L. 104–188, § 1316(e), struck out “which holds a contingent interest and is not a potential current beneficiary”…

§ 1362 Election; revocation; termination

  • (b)(5) Pub. L. 104–188, § 1305(b), added par. (5).
  • (d)(3) Pub. L. 104–188, § 1311(b)(1)(A), in heading substituted “accumulated” for “subchapter C”.
  • (d)(3)(A)(i)(I) Pub. L. 104–188, § 1311(b)(1)(B), substituted “accumulated” for “subchapter C”.
  • (d)(3)(B) (d)(3)(C) (d)(3) Pub. L. 104–188, § 1311(b)(1)(C), redesignated subpars. (C) to (F) as (B) to (E), respectively, and struck out former…
  • (d)(3) Pub. L. 104–188, § 1311(b)(1)(C), redesignated subpar. (F) as (E).
  • (d)(3) Pub. L. 104–188, § 1308(c), added subpar. (F).
  • (f) Pub. L. 104–188, § 1305(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:

§ 1366 Pass-thru of items to shareholders

  • (a)(1) Pub. L. 104–188, § 1302(e), inserted “, or of a trust or estate which terminates,” after “who dies” in introductory…
  • (d)(1)(A) Pub. L. 104–188, § 1309(a)(1), substituted “paragraphs (1) and (2)(A)” for “paragraph (1)”.
  • (d)(3)(D) Pub. L. 104–188, § 1312, added subpar. (D).
  • § 1366 Pub. L. 104–188, § 1307(c)(3)(A), struck out subsec. (g) which provided a cross reference to subchapter D of chapter 63…

§ 1367 Adjustments to basis of stock of shareholders, etc.

  • (a)(2)(E) Pub. L. 104–188, § 1702(h)(14), substituted “section 613A(c)(11)(B)” for “section 613A(c)(13)(B)”.
  • (b)(4) Pub. L. 104–188, § 1313(a), added par. (4).

§ 1368 Distributions

  • (d) Pub. L. 104–188, § 1309(a)(2), inserted at end “In the case of any distribution made during any taxable year, the…
  • (e)(1)(A) Pub. L. 104–188, § 1309(c), substituted “as otherwise provided in this paragraph” for “as provided in subparagraph (B)”…
  • (e)(1)(C) Pub. L. 104–188, § 1309(b), added subpar. (C).

§ 1371 Coordination with subchapter C

  • (a) Pub. L. 104–188 reenacted heading without change and amended text generally. Prior to amendment, text read as follows:

§ 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

  • § 1375 Pub. L. 104–188, § 1311(b)(2)(C), substituted “accumulated” for “subchapter C” in section catchline.
  • (a)(1) Pub. L. 104–188, § 1311(b)(2)(A), substituted “accumulated” for “subchapter C”.
  • (b)(3) Pub. L. 104–188, § 1311(b)(2)(B), amended par. (3) generally. Prior to amendment, par. (3) read as follows:

§ 1377 Definitions and special rule

  • (a)(2) Pub. L. 104–188, § 1306, reenacted heading without change and amended text generally. Prior to amendment, text read as…
  • (b)(1)(A) (b)(1)(B) (b)(1)(C) Pub. L. 104–188, § 1307(a), struck out “and” at end of subpar. (A)(ii), added subpar. (B), and redesignated former…
  • (b)(2)(A) (b)(2)(B) (b)(2) Pub. L. 104–188, § 1307(b), added subpar. (A), redesignated subpar. (C) as (B), and struck out former subpars. (A) and…

§ 1394 Tax-exempt enterprise zone facility bonds

  • (e)(2) Pub. L. 104–188, which directed that par. (2) be amended by striking “(i)” and inserting “(A)” and by striking “(ii)”…

§ 1396 Empowerment zone employment credit

  • (c)(3) Pub. L. 104–188 substituted “work opportunity credit” for “targeted jobs credit” in heading.

§ 1397C Enterprise zone business defined

  • (d)(5)(B) Pub. L. 104–188 struck out “preceding” before “taxable year” in introductory provisions.

§ 1402 Definitions

  • (a)(8) Pub. L. 104–188 inserted before semicolon at end “, but shall not include in such net earnings from self-employment the…

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

  • (e)(3) Pub. L. 104–188 inserted at end “Rules similar to the rules of the preceding provisions of this paragraph shall apply…

§ 1463 Tax paid by recipient of income

  • § 1463 Pub. L. 104–188 substituted “this section” for “this subsection”.

§ 1504 Definitions

  • (b) Pub. L. 104–188, § 1308(d)(2), added par. (8).
  • (c)(2)(B)(i) Pub. L. 104–188, § 1702(h)(6), inserted “section” before “243(b)(2)”.

§ 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations

  • (a) Pub. L. 104–188 in closing provisions substituted “last 2 sentences” for “last sentence” in two places.

§ 2102 Credits against tax

  • § 2102 Pub. L. 104–188 inserted at end “For purposes of the preceding sentence, property shall not be treated as situated in…

§ 2104 Property within the United States

  • (c) Pub. L. 104–188 substituted “section 861(a)(1)(A)” for “subparagraph (A), (C), or (D) of section 861(a)(1)” in…

§ 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships

  • (a)(3)(B) Pub. L. 104–188, § 1702(f)(1)(B), inserted “certain” before “qualified” in heading.
  • (a)(3)(C) Pub. L. 104–188, § 1702(f)(1)(A), added subpar. (C).
  • (a)(4)(B)(i) Pub. L. 104–188, § 1702(f)(2), inserted “(or, to the extent provided in regulations, the rights as to either income or…
  • (b)(2)(C) Pub. L. 104–188, § 1702(f)(3)(A), added subpar. (C).
  • (c)(1)(B)(i) Pub. L. 104–188, § 1702(f)(4), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “a right to…
  • (c)(3)(C)(i) Pub. L. 104–188, § 1702(f)(5)(A), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows:
  • (c)(3)(C)(ii) Pub. L. 104–188, § 1702(f)(5)(B), amended first sentence generally. Prior to amendment, first sentence read as follows…
  • (d)(1) Pub. L. 104–188, § 1702(f)(1)(C), substituted “subsection (a)(3)(B) or (C)” for “subsection (a)(3)(B)”.
  • (d)(3)(A)(iii) Pub. L. 104–188, § 1702(f)(6), struck out “the period ending on the date of” after “with respect to”.
  • (d)(3)(B)(ii)(I) Pub. L. 104–188, § 1702(f)(7), inserted “or the exclusion under section 2503(b),” after “section 2523,”.
  • (d)(4)(A) Pub. L. 104–188, § 1702(f)(1)(C), substituted “subsection (a)(3)(B) or (C)” for “subsection (a)(3)(B)”.
  • (d)(4)(C) Pub. L. 104–188, § 1702(f)(9), added subpar. (C).
  • (e)(3) Pub. L. 104–188, § 1702(f)(3)(B), substituted “Attribution of indirect holdings and transfers” for “Attribution rules”…
  • (e)(5)(A) Pub. L. 104–188, § 1702(f)(8)(A), substituted “such transaction” for “such contribution to capital or such redemption…
  • (e)(5)(B) Pub. L. 104–188, § 1702(f)(8)(B), substituted “such transaction” for “the transfer”.
  • (e)(6) Pub. L. 104–188, § 1702(f)(10), inserted “or to reflect the application of subsection (d)” before period at end.

§ 2702 Special valuation rules in case of transfers of interests in trusts

  • (a)(3)(A)(i) Pub. L. 104–188, § 1702(f)(11)(A)(i), (ii), (B)(i), substituted “if” for “to the extent” and “incomplete gift” for…
  • (a)(3)(A)(ii) Pub. L. 104–188, § 1702(f)(11)(A)(iii), substituted “, or” for period at end.
  • (a)(3)(A)(iii) Pub. L. 104–188, § 1702(f)(11)(A)(iv), added cl. (iii).
  • (a)(3)(B) Pub. L. 104–188, § 1702(f)(11)(B), substituted “incomplete gift” for “incomplete transfer” in heading and text.

§ 2704 Treatment of certain lapsing rights and restrictions

  • (c)(3) Pub. L. 104–188 substituted “section 2701(e)(3)” for “section 2701(e)(3)(A)”.

§ 3121 Definitions

  • (a)(5)(F) Pub. L. 104–188, § 1421(b)(8)(A), struck out “or” at end.
  • (a)(5)(G) Pub. L. 104–188, § 1458(b)(1), which directed that subpar. (G) be amended by striking “(or)” at the end, could not be…
  • (a)(5)(G) Pub. L. 104–188, § 1421(b)(8)(A), inserted “or” at end.
  • (a)(5)(H) Pub. L. 104–188, § 1458(b)(1), inserted “or” at end.
  • (a)(5)(H) Pub. L. 104–188, § 1421(b)(8)(A), added subpar. (H).
  • (a)(5)(I) Pub. L. 104–188, § 1458(b)(1), added subpar. (I).
  • (b) Pub. L. 104–188, § 1116(a)(1)(A), inserted closing provisions “For purposes of paragraph (20), the operating crew of a…
  • (b)(20)(A) Pub. L. 104–188, § 1116(a)(1)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such…

§ 3306 Definitions

  • (b)(5)(H) Pub. L. 104–188, § 1421(b)(8)(C), added subpar. (H).
  • (c)(1)(B) Pub. L. 104–188, § 1203(a), struck out “before January 1, 1995,” after “labor performed”.
  • (k) Pub. L. 104–188, § 1704(t)(10), inserted a period at end.

§ 3401 Definitions

  • (a)(1) Pub. L. 104–188, § 1704(t)(4)(C), substituted “combat zone compensation” for “combat pay”.
  • (a)(12)(D) Pub. L. 104–188, § 1421(b)(8)(D), added subpar. (D).

§ 3405 Special rules for pensions, annuities, and certain other deferred income

  • (e)(12) Pub. L. 104–188 substituted “(b)(2)” for “(b)(3)” in closing provisions.

§ 3508 Treatment of real estate agents and direct­ sellers

§ 4041 Imposition of tax

  • (a)(1) Pub. L. 104–188, § 1208, added cl. (i) and redesignated former cls. (i) and (ii) as (ii) and (iii), respectively.
  • (c)(2) Pub. L. 104–188, § 1609(g)(3)(A), redesignated par. (4) as (2) and struck out former par. (2) which read as follows:
  • (c)(3) Pub. L. 104–188, § 1609(g)(3), redesignated par. (5) as (3) and substituted “paragraph (1)” for “paragraphs (1) and…
  • (c) Pub. L. 104–188, § 1609(g)(3)(A), redesignated par. (4) as (2).
  • (c) Pub. L. 104–188, § 1609(g)(3)(A), redesignated par. (5) as (3).
  • (c) Pub. L. 104–188, § 1609(a)(3), inserted “, and during the period beginning on the date which is 7 calendar days after…
  • (k) Pub. L. 104–188, § 1609(g)(4)(A), inserted “and” at end of subpar. (A), substituted period for “, and” at end of…

§ 4081 Imposition of tax

  • (a)(2)(A) Pub. L. 104–188, § 1609(g)(1), added cls. (i) and (ii), redesignated former cl. (ii) as (iii), and struck out former…
  • (d)(1) Pub. L. 104–188, § 1609(a)(2)(B), (g)(4)(B), substituted “the rates of tax specified in clauses (i) and (iii) of…
  • (d)(2) (d)(3) Pub. L. 104–188, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2)…

§ 4082 Exemptions for diesel fuel and kerosene

  • (c) (d) (e) Pub. L. 104–188 added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

§ 4261 Imposition of tax

  • (e) Pub. L. 104–188, § 1609(e), inserted at end “In the case of helicopter transportation described in paragraph (1), this…
  • (f) Pub. L. 104–188, § 1609(d), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:
  • (g) Pub. L. 104–188, § 1609(b), substituted “January 1, 1996, and to transportation beginning on or after the date which is…

§ 4271 Imposition of tax

  • (d) Pub. L. 104–188 substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar…

§ 4282 Transportation by air for other members of affiliated group

  • (b) (c) Pub. L. 104–188 added subsec. (b) and redesignated former subsec. (b) as (c).

§ 4462 Definitions and special rules

  • (b)(1)(D) Pub. L. 104–188 inserted before period at end “, or passengers transported on United States flag vessels operating…

§ 4481 Imposition of tax

  • (e) Pub. L. 104–188 provided that section 8002(a)(5) of Pub. L. 102–240 shall be applied as if “4481(e)” appeared instead…

§ 4682 Definitions and special rules

  • (d)(1) Pub. L. 104–188, § 1803(a)(1), inserted before period at end “, or on any recycled halon imported from any country…
  • (g) Pub. L. 104–188, § 1803(b), amended par. (4) generally, substituting provisions relating to chemicals used as…

§ 4971 Taxes on failure to meet minimum funding standards

  • (f)(4) Pub. L. 104–188 added par. (4).

§ 4972 Tax on nondeductible contributions to qualified employer plans

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • (b)(1)(A) Pub. L. 104–188, § 1704(t)(72), provided that section 521(b)(41) of Pub. L. 102–318 shall be applied as if “section”…
  • (b)(1)(A) Pub. L. 104–188, § 1704(t)(70), substituted “section” for “sections”.

§ 4975 Tax on prohibited transactions

  • (a) Pub. L. 104–188, § 1453(a), substituted “10 percent” for “5 percent”.
  • (d)(13) Pub. L. 104–188, § 1702(g)(3), substituted “408(b)(12)” for “408(b)”.

§ 4977 Tax on certain fringe benefits provided by an employer

  • (c) Pub. L. 104–188 substituted “section 132(h)” for “section 132(i)(2)” in closing provisions.

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

  • (b)(2) Pub. L. 104–188 added subpars. (A) and (B) and closing provisions and struck out former subpars. (A) to (D) and closing…

§ 4979A Tax on certain prohibited allocations of qualified securities

  • (c) Pub. L. 104–188 amended directory language of Pub. L. 101–239, § 7304(a)(2)(D)(ii). See 1989 Amendment note below.

§ 4980 Tax on reversion of qualified plan assets to employer

  • (a) (d) Pub. L. 104–188 provided that, except as otherwise expressly provided, whenever in title XII of Pub. L. 101–508 an…

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

  • (f)(2)(B)(i) Pub. L. 104–188, § 1704(t)(21), made technical amendment to directory language of Pub. L. 101–239, § 6701(a)(1). See…
  • (f)(2)(B)(i)(V) Pub. L. 104–188, § 1704(g)(1)(A), substituted “Medicare entitlement followed by qualifying event” for “Qualifying event…

§ 5041 Imposition and rate of tax

  • (c)(6) (c)(7) Pub. L. 104–188 added pars. (6) and (7) and struck out former par. (6) which read as follows:

§ 5061 Method of collecting tax

  • (b)(3) Pub. L. 104–188 substituted “section 5041(f),” for “section 5041(e),”.

§ 5114 Drawback

  • (c)(3) Pub. L. 104–188 substituted “section 6665(a)” for “section 6662(a)”.

§ 5206 Containers

  • (f)(2) Pub. L. 104–188 substituted “section 105(e)” for “section 5(e)”.

§ 5354 Bond

  • § 5354 Pub. L. 104–188 inserted “(taking into account the appropriate amount of credit with respect to such wine under section…

§ 6033 Returns by exempt organizations

  • (e)(1)(B)(i) Pub. L. 104–188, § 1703(g)(2), substituted “section 501” for “this subtitle”.
  • (e)(1)(B)(iii) Pub. L. 104–188, § 1703(g)(1), added subcl. (iii).

§ 6037 Return of S corporation

  • (c) Pub. L. 104–188 added subsec. (c).

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

  • (a)(1)(E) (a)(1) Pub. L. 104–188, § 1704(f)(5)(A), substituted period for “, and” at end of subpar. (E) and struck out subpar. (F) which…
  • (e) Pub. L. 104–188, § 1704(t)(40), redesignated subsec. (e), relating to cross references, as (f).
  • (e)(2) Pub. L. 104–188, § 1704(t)(46), made technical amendment to directory language of Pub. L. 101–508. See 1990 Amendment…
  • (f) Pub. L. 104–188, § 1704(t)(40), redesignated subsec. (e), relating to cross references, as (f).

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

  • (b)(2) (b) Pub. L. 104–188, § 1704(f)(5)(B), inserted “and” at end of par. (2), substituted a period for “, and” at end of par.…
  • (e)(4)(D) Pub. L. 104–188, § 1702(c)(5), substituted “any affected taxable year” for “any transaction to which the summons…

§ 6039F Notice of large gifts received from foreign persons

§ 6043 Liquidating, etc., transactions

  • § 6043 Pub. L. 104–188 substituted “Liquidating, etc., transactions” for “Liquidating; etc., transactions” in section…

§ 6045 Returns of brokers

  • (e)(3) Pub. L. 104–188 inserted at end “Nothing in this paragraph shall be construed to prohibit the real estate reporting…

§ 6047 Information relating to certain trusts and annuity plans

  • (d)(1) Pub. L. 104–188, § 1455(b)(2), inserted at end “No return or report may be required under the preceding sentence with…
  • (e)(1) (e)(2) (e) Pub. L. 104–188, § 1602(b)(6), added pars. (1) and (2) and struck out former pars. (1) to (3) which read as follows:
  • (f) Pub. L. 104–188, § 1455(d)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “For…

§ 6048 Information with respect to certain foreign trusts

  • § 6048 Pub. L. 104–188 amended section generally, substituting provisions calling for improved information reporting on…

§ 6050A Reporting requirements of certain fishing boat operators

  • (a)(5) Pub. L. 104–188 added par. (5).

§ 6050B Returns relating to unemployment compensation

  • (c)(1) Pub. L. 104–188 substituted “section 85(b)” for “section 85(c)”.

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

  • (b)(2)(B) Pub. L. 104–188 made technical amendment to directory language of Pub. L. 101–239, § 7646(b)(1). See 1989 Amendment…

§ 6050R Returns relating to certain purchases of fish

§ 6103 Confidentiality and disclosure of returns and return information

  • (e)(1)(A) Pub. L. 104–188, § 1704(t)(41), substituted “section 1(g) or 59(j)” for “section 1(i) or 59(j)”.

§ 6109 Identifying numbers

  • (e) Pub. L. 104–188, § 1615(a)(2)(A), struck out subsec. (e) which read as follows:
  • (f) (g) Pub. L. 104–188, § 1704(t)(42), redesignated subsec. (f) relating to access to employer identification numbers for…

§ 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

  • (k) Pub. L. 104–188 struck out par. (6) which provided cross reference to former section 2210(c) of this title authorizing…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(H) Pub. L. 104–188 added subpar. (H).

§ 6214 Determinations by Tax Court

  • (e) Pub. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross…

§ 6302 Mode or time of collection

  • (b) Pub. L. 104–188, § 1704(t)(52), provided that section 11801(c)(22)(A) of Pub. L. 101–508 shall be applied as if…
  • (g) Pub. L. 104–188, § 1702(c)(3), inserted “, 22,” after “chapters 21”.

§ 6416 Certain taxes on sales and services

  • (b)(1)(A) Pub. L. 104–188 substituted “chapter 31 or 32” for “chapter 32 or by section 4051”.

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

  • (f)(2)(A) Pub. L. 104–188 substituted “4041(c)(2)” for “4041(c)(4)”.

§ 6427 Fuels not used for taxable purposes

  • (f) Pub. L. 104–188, § 1703(k), substituted “1999” for “1995”.
  • (g) Pub. L. 104–188, § 1606(a), struck out subsec. (g) which related to advance repayment of increased diesel fuel tax to…
  • (i)(1) (i)(2)(A) Pub. L. 104–188, § 1606(b)(2), struck out “(g),” after “(d),” and “(or a qualified diesel powered highway vehicle…
  • (l)(4) Pub. L. 104–188, § 1702(b)(2)(B), amended par. (4), as in effect before the amendments made by the Revenue…

§ 6501 Limitations on assessment and collection

  • (m) Pub. L. 104–188, § 1704(j)(4)(B), substituted “sections 30(d)(4), 40(f)” for “section 40(f)”. See 1997 Amendment note…
  • (m) Pub. L. 104–188, § 1703(n)(8), substituted “45B, or 51(j)” for “or 51(j)”. See 1997 Amendment note above.
  • (m) Pub. L. 104–188, § 1702(e)(3), redesignated subsec. (n) as (m) and substituted “section 40(f), 43, or 51(j)” for…
  • (m) Pub. L. 104–188, § 1702(e)(3)(A), which directed in part that subsec. (m) relating to deficiency attributable to…
  • (n) (o) Pub. L. 104–188, § 1702(e)(3)(A), redesignated subsec. (o) as (n). Former subsec. (n) redesignated (m).

§ 6503 Suspension of running of period of limitation

  • (j) Pub. L. 104–188, § 1702(h)(17)(A), which directed that the subsection relating to extension in case of certain…
  • (k) Pub. L. 104–188, § 1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k).
  • (k) Pub. L. 104–188, § 1702(h)(17)(A), which directed that the subsection relating to extension in case of certain…
  • § 6503 Pub. L. 104–188, § 1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k).

§ 6621 Determination of rate of interest

  • (c)(2)(A) Pub. L. 104–188, § 1702(c)(6), inserted closing provisions “The preceding sentence shall be applied without regard to…
  • (c)(2)(B)(i) Pub. L. 104–188, § 1702(c)(7), substituted “this title” for “this subtitle”.

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

  • (c)(1)(C) Pub. L. 104–188, § 1704(s)(1), substituted “$20” for “$10” and “$10,000” for “$5,000”.
  • (c)(1)(D) Pub. L. 104–188, § 1704(s)(2), substituted “$20” for “$10”.
  • (e) Pub. L. 104–188, § 1455(d)(2), inserted at end “This subsection shall not apply to any return or statement which is an…
  • (i) Pub. L. 104–188, § 1455(c), substituted “$100” and “$50,000” for “the $10” and “$5,000”, respectively.

§ 6655 Failure by corporation to pay estimated income tax

  • (g)(3) Pub. L. 104–188, § 1703(h), in closing provisions, substituted “, subsection (e)(2)(A) shall be applied by substituting…

§ 6677 Failure to file information with respect to certain foreign trusts

  • § 6677 Pub. L. 104–188, § 1901(b), substituted “information” for “information returns” in section catchline and amended text…

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

  • (a) Pub. L. 104–188, § 1455(d)(3), inserted at end “This subsection shall not apply to any report which is an information…
  • (c) (d) Pub. L. 104–188, § 1421(b)(4)(B), added subsec. (c) and redesignated former subsec. (c) as (d).

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

  • § 6715 Pub. L. 104–188 renumbered section 6714 of this title as this section.

§ 6724 Waiver; definitions and special rules

  • (d)(1)(A)(viii) Pub. L. 104–188, § 1116(b)(2)(A), added cl. (viii).
  • (d)(1)(B)(xi) Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See…
  • (d)(1)(B)(xii) Pub. L. 104–188, § 1702(c)(2)(A), struck out “or” at end.
  • (d)(1)(B)(xii) Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See…
  • (d)(1)(B)(xiii) Pub. L. 104–188, § 1702(c)(2)(B), substituted “, or” for period at end.
  • (d)(1)(C) Pub. L. 104–188, § 1455(a)(1), which directed the amendment of par. (1) by inserting a new subpar. (C) after subpar.…
  • (d)(2)(R) Pub. L. 104–188, § 1116(b)(2)(B), added subpar. (R). Former subpar. (R) redesignated (S).
  • (d)(2)(S) Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). See…
  • (d)(2)(S) Pub. L. 104–188, § 1901(c)(1), struck out “or” at end. See Codification note above.
  • (d)(2)(T) Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). See…
  • (d)(2)(T) Pub. L. 104–188, § 1901(c)(1), substituted “, or” for period at end. See Codification note above.
  • (d)(2)(U) Pub. L. 104–188, § 1455(a)(2), struck out “or” at end. See Codification note above.
  • (d)(2)(U) Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (T) as (U). Former subpar. (U) redesignated (V). See…
  • (d)(2)(U) Pub. L. 104–188, § 1901(c)(1), added subpar. (U). See Codification note above.
  • (d)(2)(V) Pub. L. 104–188, § 1455(a)(2), substituted a comma for period at end.
  • (d)(2)(V) Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (U) as (V).
  • (d)(2)(W) (d)(2)(X) Pub. L. 104–188, § 1455(a)(2), added subpars. (W) and (X).
  • (d)(3)(C) Pub. L. 104–188, § 1615(a)(2)(B), inserted “and” at end.
  • (d)(3) Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as…
  • (d)(3) Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D).
  • (d)(3) Pub. L. 104–188, § 1704(j)(3), substituted “section 6109(h)” for “section 6109(f)” in introductory provisions.

§ 7012 Cross references

  • (3) Pub. L. 104–188, § 1702(b)(4)(A), substituted “taxes on gasoline and diesel fuel” for “production or importation of…
  • (4) (5) (6) Pub. L. 104–188, § 1702(b)(4)(B), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former…

§ 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.

  • § 7232 Pub. L. 104–188 struck out “lubricating oil,” after “gasoline,” in section catchline and text.

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

  • (b) Pub. L. 104–188 substituted “section 4955(f)(2)” for “section 4955(e)(2)”.

§ 7611 Restrictions on church tax inquiries and examinations

  • (h)(7) Pub. L. 104–188 substituted “appropriate” for “approporiate” in text.

§ 7701 Definitions

  • (a)(19)(C)(xi) Pub. L. 104–188, § 1621(b)(8), amended cl. (xi) generally. Prior to amendment, cl. (xi) read as follows: “any regular…
  • (a)(20) Pub. L. 104–188, § 1402(b)(3), struck out “, for the purpose of applying the provisions of section 101(b) with respect…
  • (a)(30)(C) (a)(30)(D) (a)(30)(E) Pub. L. 104–188, § 1907(a)(1), struck out “and” at end of subpar. (C), added subpars. (D) and (E), and struck out…
  • (a)(31) Pub. L. 104–188, § 1907(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (i)(2)(A) Pub. L. 104–188, § 1621(b)(9), inserted “or a FASIT” after “a REMIC” in introductory provisions.

§ 7872 Treatment of loans with below-market interest rates

  • (a)(1) (a)(2) Pub. L. 104–188, § 1704(t)(58)(A), substituted “forgone” for “foregone”.
  • (e) Pub. L. 104–188, § 1704(t)(58)(B), substituted “forgone” for “foregone” in heading.
  • (e)(2) Pub. L. 104–188, § 1704(t)(58), substituted “Forgone” for “Foregone” in heading and “forgone” for “foregone” in…
  • (f)(8) Pub. L. 104–188, § 1906(c)(2), inserted “, 643(i),” before “or 1274” in heading and text.
  • (f) Pub. L. 104–188, § 1602(b)(7), struck out par. (12) which read as follows: “Special rule for certain employer security…

§ 9502 Airport and Airway Trust Fund

  • (b)(1) Pub. L. 104–188, § 1609(c)(1), substituted “January 1, 1997” for “January 1, 1996”.
  • (b)(2) Pub. L. 104–188, § 1703(n)(10), inserted “and before” after “1982,”.
  • (b)(2) Pub. L. 104–188, § 1609(c)(1), (g)(4)(D), substituted “January 1, 1997” for “January 1, 1996” and “15 cents” for “14…
  • (b) Pub. L. 104–188, § 1609(c)(1), substituted “January 1, 1997” for “January 1, 1996”.
  • (d)(5) Pub. L. 104–188, § 1609(c)(3), added par. (5) relating to transfers on account of refunds of taxes on transportation by…
  • (f) Pub. L. 104–188, § 1609(g)(4)(C), substituted “section 4041(c)(2)” for “section 4041(c)(4)”.
  • (f) Pub. L. 104–188, § 1609(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text…

§ 9707 Failure to pay premium

  • (d)(1) Pub. L. 104–188 struck out comma after “diligence”.