Bill H.R. 831 · House report H. Rept. 104-32 · Senate report S. Rept. 104-16 · Conference report H. Rept. 104-92
§ 32 Earned income
- (i) (j) (k) Pub. L. 104–7 added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively.
§ 162 Trade or business expenses
- (l)(1) Pub. L. 104–7, § 1(b), substituted “30 percent” for “25 percent”.
- (l) Pub. L. 104–7, § 1(a), struck out par. (6) “Termination” which read as follows: “This subsection shall not apply to any…
§ 1033 Involuntary conversions
- (i) Pub. L. 104–7, § 3(a)(1), added subsec. (i). Former subsec. (i) redesignated (j).
- (j) Pub. L. 104–7, § 3(b)(1), added subsec. (j). Former subsec. (j) redesignated (k).
- (j) Pub. L. 104–7, § 3(a)(1), redesignated subsec. (i) as (j).
- (k) Pub. L. 104–7, § 3(b)(1), redesignated subsec. (j) as (k).
§ 1245 Gain from dispositions of certain depreciable property
- (b)(5) Pub. L. 104–7 struck out “1071 and” before “1081 transactions” in heading and “section 1071 (relating to gain from sale…
§ 1250 Gain from dispositions of certain depreciable realty
- (d)(5) Pub. L. 104–7 struck out “1071 and” before “1081 transactions” in heading and “section 1071 (relating to gain from sale…