Pub. L. 105-206 Jul. 22, 1998

112 Stat. 787 · Changed 190 sections of the Code

Bill H.R. 2676 · House report H. Rept. 105-364 · Senate report S. Rept. 105-174 · Conference report H. Rept. 105-599 · Bluebook JCT general explanation (1998)

§ 1 Tax imposed

  • (g)(3)(C) (g)(3) Pub. L. 105–206, § 6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C).…
  • (h) Pub. L. 105–206, § 6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally…
  • (h)(5) Pub. L. 105–206, § 5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:
  • (h)(6)(A) Pub. L. 105–206, § 5001(a)(2), substituted “1 year” for “18 months”.
  • (h)(7)(A) Pub. L. 105–206, § 5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as…
  • (h) Pub. L. 105–206, § 5001(a)(4), struck out “for periods during 1997” after “Special rules” in par. heading and amended…

§ 23 Adoption expenses

  • (b)(2)(A) Pub. L. 105–206, § 6018(f)(1), inserted “(determined without regard to subsection (c))” after “for any taxable year” in…
  • (c) Pub. L. 105–206, § 6008(d)(6), inserted “and section 1400C” after “other than this section”.

§ 24 Child tax credit

  • (d)(1) Pub. L. 105–206, § 6003(a)(1)(C), added par. (1) and struck out heading and text of former par. (1). Text read as…
  • (d)(2) Pub. L. 105–206, § 6003(a)(1)(C), added par. (2) and struck out heading and text of former par. (2). Text read as…
  • (d)(3) Pub. L. 105–206, § 6003(a)(1)(A), (B), (2), redesignated par. (5) as (3), substituted “paragraph (1)” for “paragraph…
  • (d) Pub. L. 105–206, § 6003(a)(1)(A), struck out heading and text of par. (4). Text read as follows: “If the amount of the…
  • (d) Pub. L. 105–206, § 6003(a)(1)(B), redesignated par. (5) as (3).

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 105–206 substituted “sections 23 and 1400C” for “section 23”.

§ 32 Earned income

  • (c)(1) Pub. L. 105–206, § 6021(a), added introductory provisions and struck out former introductory provisions which read as…
  • (c)(1) Pub. L. 105–206, § 6021(b)(2), added subpar. (G).
  • (c)(2)(B)(v) Pub. L. 105–206, § 6010(p)(2), inserted “shall be taken into account” before “, but only”.
  • (c)(3)(A) Pub. L. 105–206, § 6021(b)(3), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii)…
  • (c)(3)(D)(i) Pub. L. 105–206, § 6021(b)(1), reenacted heading without change and amended text of cl. (i) generally. Prior to…
  • (c) Pub. L. 105–206, § 6010(p)(1)(A), inserted “and increased by the amounts described in subparagraph (C)” before period…
  • (c) Pub. L. 105–206, § 6010(p)(1)(B), (C), inserted “or” at end of cl. (iii) and substituted cl. (iv)(III) and concluding…
  • (c) Pub. L. 105–206, § 6010(p)(1)(C), added subpar. (C).
  • (m) (n) Pub. L. 105–206, § 6003(b), redesignated subsec. (m), relating to supplemental child credit, as (n) and amended text…

§ 34 Certain uses of gasoline and special fuels

  • (b) Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”.

§ 39 Carryback and carryforward of unused credits

  • (a)(2) Pub. L. 105–206 amended Pub. L. 105–34, § 1083(a)(2). See 1997 Amendment note below.

§ 42 Low-income housing credit

  • (j)(4)(D) Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G of this part”.

§ 45A Indian employment credit

  • (b)(1)(B) Pub. L. 105–206 substituted “work opportunity credit” for “targeted jobs credit” in heading.

§ 49 At-risk rules

  • (b)(4) Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G”.

§ 50 Other special rules

  • (a)(5) Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G”.

§ 55 Alternative minimum tax imposed

  • (b)(3) Pub. L. 105–206, § 6005(d)(2), reenacted par. heading without change and amended text of par. (3) generally. Prior to…
  • § 55 Pub. L. 105–206, § 6006(a), reenacted par. heading without change and amended text of par. (1) generally. Prior to…

§ 57 Items of tax preference

  • (a)(7) Pub. L. 105–206 inserted at end “In the case of stock the holding period of which begins after December 31, 2000…

§ 59 Other definitions and special rules

  • (a)(3) (a) Pub. L. 105–206, § 6011(a), redesignated par. (3), relating to election to use simplified section 904 limitation, as…
  • (b) Pub. L. 105–206, § 6023(2), substituted “credits under section 30A or 936” for “section 936 credit” in heading.

§ 66 Treatment of community income

  • (c) Pub. L. 105–206 inserted at end “Under procedures prescribed by the Secretary, if, taking into account all the facts…

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

  • (e)(9) Pub. L. 105–206, § 6004(d)(3)(B), added par. (9).
  • (n) Pub. L. 105–206, § 6023(3), inserted “(as in effect on the day before the date of the enactment of the Small Business…
  • (t)(2)(A)(iv) Pub. L. 105–206, § 3436(a), which directed amendment of cl. (iv) by striking out “or” at end, could not be executed…
  • (t)(2)(A)(vii) Pub. L. 105–206, § 3436(a), added cl. (vii).
  • (t)(3)(A) Pub. L. 105–206, § 6023(4), substituted “(A)(v)” for “(A)(v),”.
  • (t)(8)(E) Pub. L. 105–206, § 6005(c)(1), in introductory provisions, substituted “120th day” for “120 days” and “60th day” for…

§ 108 Income from discharge of indebtedness

  • (f)(2) Pub. L. 105–206, § 6004(f)(1), amended concluding provisions generally. Prior to amendment, concluding provisions read…
  • (f)(3) Pub. L. 105–206, § 6004(f)(2), struck out “(or by an organization described in paragraph (2)(E) from funds provided by…

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

  • (b)(4) Pub. L. 105–206 added par. (4).

§ 121 Exclusion of gain from sale of principal residence

  • (b)(2) Pub. L. 105–206, § 6005(e)(1), substituted “Special rules for joint returns” for “$500,000 limitation for certain joint…
  • (c)(1) Pub. L. 105–206, § 6005(e)(2), reenacted heading without change and amended text generally. Prior to amendment, text…

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

  • (c)(2)(C) Pub. L. 105–206, § 6004(d)(9), inserted “and education individual retirement accounts” after “program” in heading and…
  • (c)(3) Pub. L. 105–206, § 6004(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (d)(2) Pub. L. 105–206, § 6004(d)(4), substituted “other higher education benefits” for “higher education credit” in heading…

§ 142 Exempt facility bond

  • (f)(3)(A)(ii) Pub. L. 105–206 struck out comma after “1997”.

§ 162 Trade or business expenses

  • (a) Pub. L. 105–206, in last sentence, substituted “investigate or prosecute, or provide support services for the…

§ 168 Accelerated cost recovery system

  • (c) Pub. L. 105–206, § 6006(b)(2), reenacted subsec. heading without change and substituted “For purposes of this section…
  • (c) Pub. L. 105–206, § 6006(b)(1), struck out heading and text of par. (2). Text read as follows: “In the case of property…

§ 170 Charitable, etc., contributions and gifts

  • (e)(6) Pub. L. 105–206, § 6004(e)(2), substituted “function of the donee” for “function of the organization or entity”.
  • (e)(6) Pub. L. 105–206, § 6004(e)(1), substituted “donee’s” for “entity’s”.
  • (e)(6) Pub. L. 105–206, § 6004(e)(3), substituted “a donee” for “an entity”.
  • (e)(6) Pub. L. 105–206, § 6004(e)(4), substituted “2000” for “1999”.

§ 196 Deduction for certain unused business credits

  • (c)(8) Pub. L. 105–206 added par. (8).

§ 219 Retirement savings

  • (g)(1) Pub. L. 105–206, § 6005(a)(1)(A), inserted “or the individual’s spouse” after “individual”.
  • (g)(2)(A)(ii) Pub. L. 105–206, § 6005(a)(2), made technical amendment to directory language of Pub. L. 105–34, § 301(a)(2). See 1997…
  • (g)(3)(A)(ii) Pub. L. 105–206, § 6018(f)(2), made technical amendment to directory language of Pub. L. 104–188, § 1807(c)(3). See…
  • (g)(7) Pub. L. 105–206, § 6005(a)(1)(B), added par. (7) and struck out heading and text of former par. (7). Text read as…

§ 221 Interest on education loans

  • (d) Pub. L. 105–206, § 6004(b)(2), inserted at end “Such 60 months shall be determined in the manner prescribed by the…
  • (e)(1) Pub. L. 105–206, § 6004(b)(1), inserted “by the taxpayer solely” after “incurred” in introductory provisions.

§ 264 Certain amounts paid in connection with insurance contracts

  • (a)(3) Pub. L. 105–206, § 6010(o)(1), substituted “subsection (d)” for “subsection (c)”.
  • (a)(4) Pub. L. 105–206, § 6010(o)(2), substituted “subsection (e)” for “subsection (d)”.
  • (f)(4)(E) Pub. L. 105–206, § 6010(o)(3)(A), added subpar. (E).
  • (f)(5)(A)(iv) Pub. L. 105–206, § 6010(o)(4)(A), struck out at end “Any report required under the preceding sentence shall be treated…
  • (f)(8)(A) Pub. L. 105–206, § 6010(o)(5), substituted “subsection (e)(5)(B)” for “subsection (d)(5)(B)”.

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

  • (a)(1) Pub. L. 105–206 substituted “subparagraphs (A) and (B)” for “subparagraph (A)”.

§ 304 Redemption through use of related corporations

  • (b)(5)(B) (b)(5)(C) Pub. L. 105–206, § 6010(d)(1), redesignated subpar. (C) as (B) and struck out heading and text of former subpar. (B).…
  • (b)(6) Pub. L. 105–206, § 6010(d)(2), added par. (6).

§ 351 Transfer to corporation controlled by transferor

  • (c) Pub. L. 105–206, § 6010(c)(3)(A), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (g)(1)(A) (g)(1)(B) (g)(1) Pub. L. 105–206, § 6010(e)(1), inserted “and” at end of subpar. (A), added subpar. (B), and struck out former subpars.…

§ 354 Exchanges of stock and securities in certain reorganizations

§ 355 Distribution of stock and securities of a controlled corporation

  • (e)(3)(A) Pub. L. 105–206, § 6010(c)(2)(A), substituted “shall not be taken into account in applying” for “shall not be treated…
  • (e)(3)(A)(iv) Pub. L. 105–206, § 6010(c)(2)(B), added cl. (iv) and struck out former cl. (iv) which read as follows: “The acquisition…

§ 368 Definitions relating to corporate reorganizations

  • (a)(2)(H)(ii) Pub. L. 105–206 amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “in the case of a transaction…

§ 402 Taxability of beneficiary of employees’ trust

  • (c)(4)(C) Pub. L. 105–206 added subpar. (C).

§ 403 Taxation of employee annuities

  • (b)(8)(B) Pub. L. 105–206 inserted “(including paragraph (4)(C) thereof)” after “section 402(c)”.

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

  • (a)(9)(C) (a)(9)(D) Pub. L. 105–206, § 6015(d), redesignated subpar. (C), relating to qualified gratuitous transfers, as (D) and inserted…
  • (a)(11) Pub. L. 105–206, § 7001(a), added par. (11).

§ 408 Individual retirement accounts

  • (d)(7) Pub. L. 105–206, § 6018(b)(2), inserted “or simple retirement accounts” after “pensions” in heading.
  • (d)(7)(B) Pub. L. 105–206, § 6018(b)(1), inserted “or 402(k)” after “section 402(h)”.
  • (p)(2)(C)(i)(II) Pub. L. 105–206, § 6016(a)(1)(C)(i), substituted “the preceding sentence shall not apply” for “the preceding sentence…
  • (p)(2)(D)(i) Pub. L. 105–206, § 6016(a)(1)(A), struck out “or (B)” after “(A)” in last sentence.
  • (p)(2)(D) Pub. L. 105–206, § 6016(a)(1)(C)(ii), struck out heading and text of cl. (iii). Text read as follows: “In the case of…
  • (p)(8) (p)(9) Pub. L. 105–206, § 6015(a), redesignated par. (8), relating to matching contributions on behalf of self-employed…
  • (p)(10) Pub. L. 105–206, § 6016(a)(1)(B), added par. (10).

§ 408A Roth IRAs

  • (c)(3)(A) Pub. L. 105–206, § 6005(b)(1), substituted “shall not exceed an amount equal to the amount determined under paragraph…
  • (c)(3)(A)(ii) Pub. L. 105–206, § 6005(b)(2)(A), inserted “or a married individual filing a separate return” after “joint return”.
  • (c)(3)(B) Pub. L. 105–206, § 6005(b)(2)(B)(i), inserted “, for the taxable year of the distribution to which such contribution…
  • (c)(3)(B)(i) Pub. L. 105–206, § 6005(b)(2)(B)(ii), struck out “for such taxable year” after “gross income”.
  • (c)(3)(C) Pub. L. 105–206, § 7004(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “adjusted gross…
  • (c)(3)(C) Pub. L. 105–206, § 6005(b)(2)(C), struck out “and the deduction under section 219 shall be taken into account” after…
  • (d)(1) Pub. L. 105–206, § 6005(b)(5)(B), substituted “Exclusion” for “General rules” in heading and amended text generally.…
  • (d)(2)(B) Pub. L. 105–206, § 6005(b)(3)(A), added subpar. (B) and struck out heading and text of former subpar. (B). Text read as…
  • (d)(2)(C) Pub. L. 105–206, § 6005(b)(3)(B), added subpar. (C).
  • (d)(3)(A) Pub. L. 105–206, § 6005(b)(4)(A), added cl. (iii) and concluding provisions and struck out former cl. (iii) which read…
  • (d)(3)(D) Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (E) as (D) and struck out heading and text of former subpar.…
  • (d)(3)(E) Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
  • (d)(3)(F) Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (G) as (F). Former subpar. (F) redesignated (E).
  • (d)(3)(F) Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (F).
  • (d)(3) Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (G) as (F).
  • (d)(3) Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (G).
  • (d)(4) Pub. L. 105–206, § 6005(b)(5)(A), substituted “Aggregation and ordering rules” for “Coordination with individual…
  • (d)(6) Pub. L. 105–206, § 6005(b)(6)(A), added par. (6).
  • (d)(7) Pub. L. 105–206, § 6005(b)(7), added par. (7).
  • § 408A Pub. L. 105–206, § 6005(b)(9), added subsec. (f).

§ 414 Definitions and special rules

  • (q)(5) Pub. L. 105–206 made technical amendment to Pub. L. 104–188, § 1434(c)(1)(E). See 1996 Amendment note below.

§ 475 Mark to market accounting method for dealers in securities

  • (c)(4) Pub. L. 105–206, § 7003(a), added par. (4).
  • (f)(1)(D) Pub. L. 105–206, § 6010(a)(3), inserted at end “Subsection (d)(3) shall not apply under the preceding sentence for…
  • (g)(3) Pub. L. 105–206, § 7003(b), added par. (3).

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

  • (n)(3) Pub. L. 105–206, § 6023(6), substituted “subparagraph (E)(ii)” for “subparagraph (C)(ii)” in concluding provisions.
  • (o) Pub. L. 105–206, § 6023(7), substituted “section 1855(d)” for “section 1853(e)”.

§ 512 Unrelated business taxable income

  • (b)(13)(A) Pub. L. 105–206, § 6010(j)(1), inserted “or accrues” after “receives” in first sentence.
  • (b)(13)(B)(i)(I) Pub. L. 105–206, § 6010(j)(2), struck out “(as defined in section 513A(a)(5)(A))” after “exempt purposes”.
  • (b)(17)(B)(ii)(II) Pub. L. 105–206, § 6023(8), substituted “rule” for “Rule” in subcl. heading.

§ 529 Qualified tuition programs

  • (c)(3)(A) Pub. L. 105–206, § 6004(c)(2), substituted “section 72” for “section 72(b)”.
  • (e)(2) Pub. L. 105–206, § 6004(c)(3), reenacted heading without change and amended text of par. (2) generally. Prior to…

§ 530 Coverdell education savings accounts

  • (b)(1) Pub. L. 105–206, § 6004(d)(1), inserted “an individual who is” before “the designated beneficiary” in introductory…
  • (b)(1)(E) Pub. L. 105–206, § 6004(d)(2)(A), amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: “Upon…
  • (d)(1) Pub. L. 105–206, § 6004(d)(3)(A), substituted “section 72” for “section 72(b)”.
  • (d)(2)(D) Pub. L. 105–206, § 6004(d)(5), added subpar. (D).
  • (d)(4)(B)(iv) Pub. L. 105–206, § 6004(d)(6), added cl. (iv).
  • (d)(4)(C) Pub. L. 105–206, § 6004(d)(7), substituted “Contributions” for “Excess contributions” in heading and amended text of…
  • (d)(5) Pub. L. 105–206, § 6004(d)(8)(A), added first sentence and struck out former first sentence which read as follows…
  • (d)(6) Pub. L. 105–206, § 6004(d)(8)(B), inserted before period at end “and has not attained age 30 as of the date of such…
  • (d)(7) Pub. L. 105–206, § 6004(d)(2)(B), inserted at end “In applying the preceding sentence, members of the family (as so…
  • (d)(8) Pub. L. 105–206, § 6004(d)(2)(C), added par. (8).

§ 543 Personal holding company income

  • (d)(5)(A)(ii) Pub. L. 105–206 substituted “section 563(d)” for “section 563(c)”.

§ 641 Imposition of tax

  • (c) § 641 Pub. L. 105–206 redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as…

§ 645 Certain revocable trusts treated as part of estate

  • § 645 Pub. L. 105–206 renumbered section 646 of this title as this section.

§ 664 Charitable remainder trusts

§ 672 Definitions and rules

  • (f)(3)(B) Pub. L. 105–206 substituted “section 1297” for “section 1296”.

§ 679 Foreign trusts having one or more United States beneficiaries

  • (a)(1) Pub. L. 105–206 provided that the amendment made by section 1903(b) of Pub. L. 104–188 shall be applied as if “or” in…

§ 685 Treatment of funeral trusts

  • (b) Pub. L. 105–206, § 6013(b)(1), inserted concluding provisions.
  • § 685 Pub. L. 105–206, § 6013(b)(2), inserted “and of trusts terminated during the year” before period at end.

§ 751 Unrealized receivables and inventory items

  • (c) Pub. L. 105–206 substituted “731, 732,” for “731” wherever appearing in concluding provisions.

§ 853 Foreign tax credit allowed to shareholders

  • (c) Pub. L. 105–206, § 6010(k)(2), struck out at end “Such notice shall also include the amount of such taxes which…
  • (e) (f) Pub. L. 105–206, § 6010(k)(1), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (d)(3)(A) Pub. L. 105–206 substituted “earliest earnings and profits accumulated in any taxable year to which the provisions of…

§ 871 Tax on nonresident alien individuals

  • (f)(2)(B) Pub. L. 105–206 substituted “19 U.S.C. 2461 et seq.)” for “(19 U.S.C. 2462)”.

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

  • (k)(4)(A) Pub. L. 105–206 substituted “business as a securities dealer” for “securities business” in introductory provisions.

§ 991 Taxation of a domestic international sales corporation

  • § 991 Pub. L. 105–206 struck out “except for the tax imposed by chapter 5” before period at end.

§ 1017 Discharge of indebtedness

  • (a)(2) Pub. L. 105–206 substituted “(b)(2)(E)” for “(b)(2)(D)”.

§ 1045 Rollover of gain from qualified small business stock to another qualified small business stock

  • (a) Pub. L. 105–206, § 6005(f)(1), in introductory provisions, substituted “a taxpayer other than a corporation” for “an…
  • (b)(5) Pub. L. 105–206, § 6005(f)(2), added par. (5).

§ 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

  • (g)(1) Pub. L. 105–206 substituted “, in the case of stock held by pass-thru entities, and in the case of consolidated groups”…

§ 1223 Holding period of property

  • (11) (12) Pub. L. 105–206, § 6005(d)(4), substituted “18 months” for “1 year” in subpar. (B) and concluding provisions.
  • (11) (12) Pub. L. 105–206, § 5001(a)(5), substituted “1 year” for “18 months” in subpar. (B) and concluding provisions.

§ 1235 Sale or exchange of patents

  • (a) Pub. L. 105–206, § 6005(d)(4), substituted “18 months” for “1 year” in introductory provisions.
  • (a) Pub. L. 105–206, § 5001(a)(5), substituted “1 year” for “18 months” in introductory provisions.

§ 1250 Gain from dispositions of certain depreciable realty

  • (d)(4)(D) Pub. L. 105–206 substituted “section 1033(b)(2)” for “the last sentence of section 1033(b)” in introductory provisions.

§ 1259 Constructive sales treatment for appreciated financial positions

  • (b)(2)(A)(i) (b)(2)(A)(ii) (b)(2)(A)(iii) Pub. L. 105–206, § 6010(a)(1)(A), substituted “position” for “debt”.
  • (b)(2)(B) (b)(2)(C) Pub. L. 105–206, § 6010(a)(1)(B), (C), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (d)(1) Pub. L. 105–206, § 6010(a)(2), inserted “(including cash)” after “property”.

§ 1291 Interest on tax deferral

  • (d)(1) Pub. L. 105–206 inserted at end “In the case of stock which is marked to market under section 475 or any other…

§ 1296 Election of mark to market for marketable stock

  • (d) Pub. L. 105–206 inserted at end “In the case of a regulated investment company which elected to mark to market the…

§ 1297 Passive foreign investment company

  • (e) Pub. L. 105–206, § 6011(d), redesignated subsec. (e), relating to methods for measuring assets, as (f).
  • (e) Pub. L. 105–206, § 6011(b)(1), added par. (4).
  • (f) Pub. L. 105–206, § 6011(d), redesignated subsec. (e), relating to methods for measuring assets, as (f).

§ 1298 Special rules

  • (a)(2)(B) Pub. L. 105–206 inserted at end “Section 1297(e) shall not apply in determining whether a corporation is a passive…

§ 1361 S corporation defined

  • (e)(4) Pub. L. 105–206 substituted “section 641(c)” for “section 641(d)”.

§ 1397F Regulations

  • § 1397F Pub. L. 105–206 amended directory language of Pub. L. 105–34, § 226(a). See 1997 Amendment note below.

§ 2001 Imposition and rate of tax

  • (f) Pub. L. 105–206, § 6007(e)(2)(B), reenacted heading without change and amended text generally. Prior to amendment, text…

§ 2031 Definition of gross estate

  • (c)(6) Pub. L. 105–206, § 6007(g)(2), substituted “on or before the due date (including extensions) for filing the return of…
  • (c)(9) Pub. L. 105–206, § 6007(g)(1), added par. (9). Former par. (9) redesignated (10).
  • (c)(10) Pub. L. 105–206, § 6007(g)(1), redesignated par. (9) as (10).

§ 2504 Taxable gifts for preceding calendar periods

  • (c) Pub. L. 105–206 substituted “gifts” for “certain gifts for preceding calendar periods” in heading and amended text…

§ 2631 GST exemption

  • (c) Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 2652 Other definitions

  • (b)(1) Pub. L. 105–206, § 6013(a)(4)(A), struck out at end “Such term shall not include any trust during any period the trust…
  • (b)(1) Pub. L. 105–206, § 6013(a)(3), substituted “section 645” for “section 646”.

§ 2654 Special rules

  • (b) Pub. L. 105–206 inserted at end “For purposes of this subsection, a trust shall be treated as part of an estate during…

§ 3121 Definitions

  • (a)(5)(F) Pub. L. 105–206, § 6023(13)(A), which directed the substitution of a comma for the semicolon at end of subpar. (F)…
  • (a)(5)(G) Pub. L. 105–206, § 6023(13)(B), struck out “or” at end.
  • (a)(5)(I) Pub. L. 105–206, § 6023(13)(C), substituted a semicolon for the period at end.

§ 3401 Definitions

  • (a)(19) (a)(21) Pub. L. 105–206 inserted “for” after par. designation.

§ 4041 Imposition of tax

  • (l) Pub. L. 105–206 substituted “subsection (f) or (g)” for “subsection (e) or (f)”.

§ 4052 Definitions and special rules

  • (f)(2) Pub. L. 105–206 substituted “such section” for “this section”.

§ 4082 Exemptions for diesel fuel and kerosene

  • (d)(1) Pub. L. 105–206, § 6010(h)(3), reenacted heading without change and amended text of par. (1) generally. Prior to…
  • (d) Pub. L. 105–206, § 6010(h)(4), substituted “kerosene received by” for “a removal, entry, or sale of kerosene to” in…

§ 4083 Definitions; special rule; administrative authority

  • (a)(1) Pub. L. 105–206 made technical amendment to directory language of Pub. L. 105–34, § 1032(a). See 1997 Amendment note…

§ 4101 Registration and bond

  • § 4101 Pub. L. 105–206 substituted “such fuel in a dyed form” for “dyed diesel fuel and kerosene”.

§ 4221 Certain tax-free sales

  • (c) Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”.

§ 4222 Registration

  • (d) Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”.

§ 4251 Imposition of tax

  • (d)(3) Pub. L. 105–206 substituted “any other similar arrangement” for “other similar arrangement”.

§ 4946 Definitions and special rules

  • (c)(7) Pub. L. 105–206 added par. (7).

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

  • § 4973 Pub. L. 105–206, § 6023(18)(A), amended section catchline generally. Prior to amendment, catchline read as follows…
  • (b)(1)(A) Pub. L. 105–206, § 6005(b)(8)(B)(i), inserted “a contribution to a Roth IRA or” after “other than”.
  • (b)(2)(C) Pub. L. 105–206, § 6005(b)(8)(B)(ii), inserted “(including the amount contributed to a Roth IRA)” after “annuities”.
  • (e)(1) Pub. L. 105–206, § 6004(d)(10)(A), reenacted heading without change and amended text of par. (1) generally. Prior to…
  • (e)(2)(B) (e)(2) Pub. L. 105–206, § 6004(d)(10)(B), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as…
  • (f) Pub. L. 105–206, § 6005(b)(8)(C), made technical amendment to directory language of Pub. L. 105–34, § 302(b). See 1997…
  • (f)(1)(A) Pub. L. 105–206, § 6005(b)(8)(A)(i), substituted “Roth IRAs” for “such accounts”.
  • (f)(2)(B) Pub. L. 105–206, § 6005(b)(8)(A)(ii), substituted “by the individual to all individual retirement plans” for “to the…

§ 4975 Tax on prohibited transactions

  • (c)(3) Pub. L. 105–206, § 6023(19)(A), substituted “exempt from the tax” for “exempt for the tax”.
  • (i) Pub. L. 105–206, § 6023(19)(B), substituted “Secretary of the Treasury” for “Secretary of Treasury”.

§ 5041 Imposition and rate of tax

  • (b)(6) Pub. L. 105–206 inserted “which is a still wine” after “hard cider”.

§ 5043 Collection of taxes on wines

  • (a)(2) Pub. L. 105–206 inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after…

§ 5044 Refund of tax on wine

  • (a) Pub. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory…

§ 5054 Determination and collection of tax on beer

  • (a)(1) Pub. L. 105–206, § 6014(a)(1), in heading inserted “; certain imported beer” after “United States” and in text inserted…
  • (a)(2) Pub. L. 105–206, § 6014(a)(2), inserted “and not transferred to a brewery free of tax under section 5418” after “United…

§ 5056 Refund and credit of tax, or relief from lia­bility

  • (a) (b) (c) Pub. L. 105–206 substituted “removed for consumption or sale” for “produced in the United States”.

§ 5364 Wine imported in bulk

  • § 5364 Pub. L. 105–206 substituted “Natural wine (as defined in section 5381) imported or brought into” for “Wine imported or…

§ 6011 General requirement of return, statement, or list

  • (f) (g) Pub. L. 105–206 added subsec. (f) and redesignated former subsec. (f) as (g).

§ 6013 Joint returns of income tax by husband and wife

  • (e) Pub. L. 105–206, § 3201(e)(1), struck out subsec. (e), which had: in par. (1), declared that spouse was relieved of…
  • (g)(1)(A) (g)(5) (h)(1) Pub. L. 105–206, § 6011(e)(2), substituted “chapter 1” for “chapters 1 and 5”.

§ 6015 Relief from joint and several liability on joint return

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

  • (a)(2) Pub. L. 105–206, § 6011(f)(1), struck out “by regulations” before “prescribe”.
  • (a)(3) Pub. L. 105–206, § 6011(f)(2), substituted “the Secretary has prescribed the furnishing of such information on or…
  • (e)(4) Pub. L. 105–206, § 6011(f)(3), substituted “such foreign business entity” for “such corporation” in two places.

§ 6038B Notice of certain transfers to foreign persons

  • (c) Pub. L. 105–206, § 6011(g), made technical amendment to directory language of Pub. L. 105–206, § 1144(c). See 1997…

§ 6039 Returns required in connection with certain options

  • (a)(1) Pub. L. 105–206 inserted “to any person” after “transfers”.

§ 6050R Returns relating to certain purchases of fish

  • (b)(2)(A) Pub. L. 105–206 substituted a comma for the semicolon at end.

§ 6050S Returns relating to higher education tuition and related expenses

  • (a) Pub. L. 105–206, § 6004(a)(2), amended heading and text of subsec. (a) generally. Prior to amendment, text read as…
  • (b)(2)(C) Pub. L. 105–206, § 3712(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii).
  • (b)(2)(C) Pub. L. 105–206, § 3712(a)(1), (2), redesignated cl. (ii) as (iii) and inserted “by the person making such return”…
  • (b)(2)(C) Pub. L. 105–206, § 3712(a)(1), (3), redesignated cl. (iii) as (iv) and inserted “and” at end.
  • (d)(2) Pub. L. 105–206, § 3712(b)(1), struck out “aggregate” before “amounts”.
  • (e) Pub. L. 105–206, § 3712(b)(2), inserted “(without regard to subsection (g)(2) thereof)” after “section 25A”.

§ 6061 Signing of returns and other documents

  • § 6061 Pub. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as…

§ 6071 Time for filing returns and other documents

  • (b) (c) Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).

§ 6103 Confidentiality and disclosure of returns and return information

  • (d)(5) Pub. L. 105–206, § 6009(d), substituted “section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4)…
  • (e)(1)(A)(ii) (e)(1)(A)(iii) (e)(1)(A) Pub. L. 105–206, § 6007(f)(4), redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out former…
  • (e)(6) Pub. L. 105–206, § 6019(c), substituted “(5), (8), or (9)” for “or (5)”.
  • (f)(5) Pub. L. 105–206, § 3708(a), added par. (5).
  • (h)(4)(A) Pub. L. 105–206, § 6023(22), inserted “if” before “the taxpayer is a party to”.
  • (h)(5) Pub. L. 105–206, § 1101(b), added par. (5), relating to Internal Revenue Service Oversight Board.
  • (k)(8) (k)(9) Pub. L. 105–206, § 6012(b)(2), redesignated par. (8), relating to disclosure of information to administer section 6311…
  • (l)(10) Pub. L. 105–206, § 3711(b), in heading substituted “subsection (c), (d), or (e) of section 6402” for “section 6402(c)…
  • (l)(17) Pub. L. 105–206, § 3702(a), added par. (17).
  • (p)(3)(A) Pub. L. 105–206, § 6012(b)(4), provided that section 1205(c)(3) of Pub. L. 105–34 shall be applied as if it struck “or…
  • (p)(3)(A) Pub. L. 105–206, § 3702(b)(1), substituted “(16), or (17)” for “or (16)”.
  • (p)(4) Pub. L. 105–206, § 3702(b)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 105–206, § 3702(b)(3), substituted “, (15), or (17)” for “or (15)”.

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

  • (b) Pub. L. 105–206, § 6019(a), inserted at end “In the case of an organization described in section 501(d), this…
  • § 6104 Pub. L. 105–206, § 6019(b), inserted at end “In the case of an organization described in section 501(d), subparagraph…

§ 6109 Identifying numbers

  • (a) Pub. L. 105–206 substituted “For purposes of paragraphs (1), (2), and (3)” for “For purposes of this subsection” in…

§ 6110 Public inspection of written determinations

  • (b)(1) Pub. L. 105–206, § 3509(a), substituted “technical advice memorandum, or Chief Counsel advice” for “or technical advice…
  • (f)(1) Pub. L. 105–206, § 3509(c)(1), substituted “Except as otherwise provided by subsection (i), the Secretary” for “The…
  • (i) Pub. L. 105–206, § 3509(b), added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 105–206, § 3509(b), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).
  • (j)(1)(B) (j)(2) Pub. L. 105–206, § 3509(c)(2), substituted “subsection (g) or (i)(4)(B)” for “subsection (g)”.
  • (k) Pub. L. 105–206, § 3509(b), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
  • (k)(1)(B) Pub. L. 105–206, § 3509(c)(3), substituted “subsection (c)(1) or (i)(3)” for “subsection (c)”.
  • (l) (m) Pub. L. 105–206, § 3509(b), redesignated subsecs. (k) and (l) as (l) and (m), respectively.

§ 6159 Agreements for payment of tax liability in installments

  • (c) Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d).
  • (d) Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d).
  • (d) Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference.

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

  • (b)(7)(A)(iii) Pub. L. 105–206, § 6007(c)(1), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “section…
  • (b)(8)(A)(iii) Pub. L. 105–206, § 6007(c)(2), reenacted heading without change and amended text of cl. (iii) generally. Prior to…

§ 6211 Definition of a deficiency

  • (c) Pub. L. 105–206 substituted “subchapters C and D” for “subchapter C” in heading and in text.

§ 6212 Notice of deficiency

  • (a) Pub. L. 105–206 inserted at end “Such notice shall include a notice to the taxpayer of the taxpayer’s right to contact…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (a) Pub. L. 105–206, § 3464(a), substituted “, including the Tax Court, and a refund may be ordered by such court of any…
  • (a) Pub. L. 105–206, § 3463(b), inserted at end “Any petition filed with the Tax Court on or before the last date specified…
  • (g)(2)(K) Pub. L. 105–206, § 6010(p)(3), amended Pub. L. 105–34, § 1085(a)(3). See 1997 Amendment note below.

§ 6304 Fair tax collection practices

§ 6311 Payment of tax by commercially acceptable means

  • (e)(1) Pub. L. 105–206 substituted “section 6103(k)(9)” for “section 6103(k)(8)”.

§ 6320 Notice and opportunity for hearing upon filing of notice of lien

§ 6323 Validity and priority against certain persons

  • (b)(4) Pub. L. 105–206, § 3435(a)(1)(A), substituted “$1,000” for “$250”.
  • (b)(7) Pub. L. 105–206, § 3435(a)(1)(B), substituted “$5,000” for “$1,000”.
  • (b)(10) Pub. L. 105–206, § 3435(b), in heading substituted “Deposit-secured loans” for “Passbook loans”, and in text struck out…
  • (i)(4) Pub. L. 105–206, § 3435(a)(2), added par. (4).
  • (j)(1)(D) Pub. L. 105–206, § 1102(d)(1)(A), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in two places.

§ 6325 Release of lien or discharge of property

  • (b)(4) Pub. L. 105–206 added par. (4).

§ 6330 Notice and opportunity for hearing before levy

§ 6331 Levy and distraint

  • (h)(1) Pub. L. 105–206, § 6010(f), substituted “If the Secretary approves a levy under this subsection, the effect of such…
  • (i) Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k).
  • (j) Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j).
  • (k) Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l).
  • (k) Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k).
  • (l) Pub. L. 105–206, § 3462(b), redesignated subsec. (k) as (l).

§ 6334 Property exempt from levy

  • (a)(2) Pub. L. 105–206, § 3431(a), substituted “$6,250” for “$2,500”.
  • (a)(3) Pub. L. 105–206, § 3431(b), substituted “$3,125” for “$1,250”.
  • (a)(13) Pub. L. 105–206, § 3445(a), amended heading and text of par. (13) generally. Prior to amendment, text read as follows…
  • (e) Pub. L. 105–206, § 3445(b), amended heading and text of subsec. (e) generally. Prior to amendment, text read as…
  • (g)(1) Pub. L. 105–206, § 3431(c)(1), substituted “1999” for “1997” in introductory provisions.
  • (g)(1)(B) Pub. L. 105–206, § 3431(c)(2), substituted “1998” for “1996”.

§ 6335 Sale of seized property

  • (e)(1)(A)(i) Pub. L. 105–206, § 3441(a), substituted “a minimum price below which such property shall not be sold” for “a minimum…
  • (e)(4) Pub. L. 105–206, § 3441(b), added par. (4).

§ 6340 Records of sale

  • (a) Pub. L. 105–206, § 3442(a)(1), struck out “real” after “sales of” and inserted “or certificate of sale of personal…
  • (c) Pub. L. 105–206, § 3442(a)(2), added subsec. (c).

§ 6343 Authority to release levy and return property

  • (d)(2)(D) Pub. L. 105–206, § 1102(d)(1)(B), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in two places.
  • (e) Pub. L. 105–206, § 3432(a), added subsec. (e).

§ 6344 Cross references

  • (b) Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”.

§ 6401 Amounts treated as overpayments

  • (b)(1) Pub. L. 105–206 substituted “D, and G” for “and D”.

§ 6402 Authority to make credits or refunds

  • (a) Pub. L. 105–206, § 3711(c)(1), substituted “(c), (d), and (e)” for “(c) and (d)”.
  • (d)(2) Pub. L. 105–206, § 3711(c)(2), substituted “and before such overpayment is reduced pursuant to subsection (e) and…
  • (e) Pub. L. 105–206, § 3711(a), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 105–206, § 3711(a), (c)(3), redesignated subsec. (e) as (f) and substituted “(c), (d), or (e)” for “(c) or (d)”…
  • (g) Pub. L. 105–206, § 3711(a), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
  • (h) Pub. L. 105–206, § 3711(a), (c)(4), redesignated subsec. (g) as (h) and substituted “subsection (c) or (e)” for…
  • (i) Pub. L. 105–206, § 3711(a), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 105–206, § 3711(a), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).
  • (j) Pub. L. 105–206, § 3505(a), added subsec. (j).
  • (k) Pub. L. 105–206, § 3711(a), redesignated subsec. (j) as (k).

§ 6404 Abatements

  • (g) Pub. L. 105–206, § 3305(a), added subsec. (g). Former subsec. (g) redesignated (h).
  • (h) Pub. L. 105–206, § 3309(a), added subsec. (h). Former subsec. (h) redesignated (i).
  • (h) Pub. L. 105–206, § 3305(a), redesignated subsec. (g) as (h).
  • (i) Pub. L. 105–206, § 3309(a), redesignated subsec. (h) as (i).

§ 6416 Certain taxes on sales and services

  • (b)(5) Pub. L. 105–206 substituted “section 4216(d)(1)” for “section 4216(e)(1)” in subpar. (A) and concluding provisions.

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

  • (a) (b)(1) Pub. L. 105–206, § 6023(24)(C), substituted “subsection (i)” for “subsection (j)”.
  • (c) Pub. L. 105–206, § 6010(g)(3), substituted “(2) and (3)” for “(2)(A) and (3)” and inserted at end “Subsection (a) shall…
  • (i) (j) § 6421 Pub. L. 105–206, § 6023(24)(A), redesignated subsecs. (j) and (k) as (i) and (j), respectively.

§ 6427 Fuels not used for taxable purposes

  • (d) Pub. L. 105–206, § 6016(b), in heading, substituted “other aircraft uses” for “helicopters” and, in concluding…
  • (f) Pub. L. 105–206, § 6023(25), struck out “, (e),” after “subsection (d)”.
  • (i)(1) Pub. L. 105–206, § 6023(26)(B), substituted “(o)” for “(q)”.
  • (i)(2)(A) Pub. L. 105–206, § 6023(26)(B), substituted “(o)” for “(q)”.
  • (i)(2)(B) Pub. L. 105–206, § 6017(a), reenacted heading without change and amended text of subpar. (B) generally. Prior to…
  • (m) (n) (o) (p) Pub. L. 105–206, § 6023(26)(A), redesignated subsecs. (n), (p), (q), and (r) as (m), (n), (o), and (p), respectively.
  • § 6427 Pub. L. 105–206, § 6023(26)(A), redesignated subsec. (q) as (o).
  • § 6427 Pub. L. 105–206, § 6023(16), substituted “section 4041(c)(2)” for “section 4041(c)(4)”.
  • § 6427 Pub. L. 105–206, § 6023(26)(A), redesignated subsec. (r) as (p).

§ 6501 Limitations on assessment and collection

  • (c)(4) Pub. L. 105–206, § 3461(b), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
  • (c)(9) Pub. L. 105–206, § 6007(e)(2)(A), struck out at end “The value of any item which is so disclosed may not be…
  • (m) Pub. L. 105–206, § 6023(27), substituted “election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or 51(j) (or any”…

§ 6502 Collection after assessment

  • (a) Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so…
  • (a)(2) Pub. L. 105–206, § 3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the…

§ 6503 Suspension of running of period of limitation

  • (f) Pub. L. 105–206 amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “The…

§ 6511 Limitations on credit or refund

  • (h) (i) Pub. L. 105–206 added subsec. (h) and redesignated former subsec. (h) as (i).

§ 6512 Limitations in case of petition to Tax Court

  • (a)(5) (a)(6) Pub. L. 105–206, § 3464(b), added pars. (5) and (6).
  • (b)(1) Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed…

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (f) Pub. L. 105–206 inserted at end “The preceding sentence shall not apply to the extent that section 6621(d) applies.”

§ 6611 Interest on overpayments

  • (g)(1) Pub. L. 105–206 substituted “and (e)” for “(e), and (h)”.

§ 6621 Determination of rate of interest

  • (a)(1)(B) Pub. L. 105–206, § 3302(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “2…
  • (d) Pub. L. 105–206, § 3301(a), added subsec. (d).

§ 6631 Notice requirements

§ 6651 Failure to file tax return or to pay tax

  • (h) Pub. L. 105–206 added subsec. (h).

§ 6656 Failure to make deposit of taxes

  • (c)(2) Pub. L. 105–206, § 3304(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “such failure…
  • (e) Pub. L. 105–206, § 3304(a), added subsec. (e).
  • (e)(1) Pub. L. 105–206, § 3304(c), reenacted heading without change and amended text of par. (1) generally. Prior to…

§ 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax

  • (b)(1) Pub. L. 105–206, § 3307(a), inserted “or in person” after “section 6212(b)”.
  • (b)(2) Pub. L. 105–206, § 3307(b)(1), inserted “(or, in the case of such a notice delivered in person, such delivery)” after…
  • (b)(3) Pub. L. 105–206, § 3307(b)(2), inserted “or delivered in person” after “mailed” in introductory provisions and in…

§ 6724 Waiver; definitions and special rules

  • (c) Pub. L. 105–206, § 6012(d), inserted before period at end “(more than 100 information returns in the case of a…
  • (d)(1)(A) Pub. L. 105–206, § 6012(b)(5), made a technical amendment to directory language of Pub. L. 105–34, § 1213(b). See 1997…
  • (d)(1)(B)(x) (d)(1)(B)(xi) (d)(1)(B)(xii) (d)(1)(B)(xiii) (d)(1)(B)(xiv) Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See…
  • (d)(1)(B)(xv) Pub. L. 105–206, § 6010(o)(4)(B), struck out “or” at end.
  • (d)(1)(B)(xv) Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See…
  • (d)(1)(B)(xvi) Pub. L. 105–206, § 6010(o)(4)(B), which directed the substitution of “; or” for period at end, was executed by making…
  • (d)(1)(B)(xvi) Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See…
  • (d)(1)(B)(xvii) Pub. L. 105–206, § 6010(o)(4)(B), added cl. (xvii).
  • (d)(2)(AA) Pub. L. 105–206, § 6010(o)(4)(C), as amended by Pub. L. 106–554, § 1(a)(7)[title III, § 319(23)(B)], added subpar. (AA).

§ 6751 Procedural requirements

§ 7122 Compromises

  • (c) Pub. L. 105–206, § 3462(a), added subsec. (c).
  • (d) Pub. L. 105–206, § 3462(c)(1), added subsec. (d).

§ 7123 Appeals dispute resolution procedures

§ 7124 Cross references

  • § 7124 Pub. L. 105–206 renumbered section 7123 of this title as this section.

§ 7213 Unauthorized disclosure of information

  • (d) (e) Pub. L. 105–206 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 7217 Prohibition on executive branch influence over taxpayer audits and other investigations

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

  • § 7232 Pub. L. 105–206 provided that amendment made by section 1032(e)(12)(A) of Pub. L. 105–34 shall be applied as if…

§ 7421 Prohibition of suits to restrain assessment or collection

  • (a) Pub. L. 105–206 inserted “6015(d),” after “sections”.

§ 7422 Civil actions for refund

  • (j) (k) Pub. L. 105–206 added subsec. (j) and redesignated former subsec. (j) as (k).

§ 7426 Civil actions by persons other than taxpayers

  • (a)(4) Pub. L. 105–206, § 3106(b)(1), added par. (4).
  • (b)(5) Pub. L. 105–206, § 3106(b)(2)(A), added par. (5).
  • (g)(3) Pub. L. 105–206, § 3106(b)(2)(B), added par. (3).
  • (h) (i) Pub. L. 105–206, § 3102(b), added subsec. (h) and redesignated former subsec. (h) as (i).

§ 7429 Review of jeopardy levy or assessment procedures

  • (a)(1) Pub. L. 105–206 substituted “Administrative review” for “Information to taxpayer” in heading and amended text of par.…

§ 7430 Awarding of costs and certain fees

  • (b)(4) (b) Pub. L. 105–206, § 6012(h), redesignated par. (5) as (4).
  • (c)(1)(B)(iii) Pub. L. 105–206, § 3101(a), substituted “$125” for “$110” and inserted “the difficulty of the issues presented in the…
  • (c)(2) Pub. L. 105–206, § 3101(b), added concluding provisions and struck out former concluding provisions which read as…
  • (c)(3) Pub. L. 105–206, § 3101(c), substituted “attorneys” for “attorney’s” in heading and amended text of par. (3) generally.…
  • (c)(4)(B)(iii) (c)(4)(B)(iv) Pub. L. 105–206, § 3101(d), added cl. (iii) and redesignated former cl. (iii) as (iv).
  • (c)(4)(D) Pub. L. 105–206, § 6014(e), substituted “subparagraph (A)(ii)” for “subparagraph (A)(iii)” in introductory provisions.
  • (c)(4)(E) Pub. L. 105–206, § 3101(e)(1), added subpar. (E).
  • (g) Pub. L. 105–206, § 3101(e)(2), added subsec. (g).

§ 7431 Civil damages for unauthorized inspection or disclosure of returns and return information

  • (c)(2) Pub. L. 105–206, § 3101(f), substituted “, plus” for the period at end.
  • (c)(3) Pub. L. 105–206, § 3101(f), added par. (3).
  • (g) (h) Pub. L. 105–206, § 6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under…

§ 7433 Civil damages for certain unauthorized collection actions

  • (a) Pub. L. 105–206, § 3102(a)(1)(A), inserted “, or by reason of negligence,” after “recklessly or intentionally”.
  • (b) Pub. L. 105–206, § 3102(a)(1)(B)(i), (c)(2), in introductory provisions, inserted “or petition filed under subsection…
  • (b)(1) Pub. L. 105–206, § 3102(a)(1)(B)(ii), inserted “or negligent” after “reckless or intentional”.
  • (d)(1) Pub. L. 105–206, § 3102(a)(2), substituted “Requirement that administrative remedies be exhausted” for “Award for…
  • (e) Pub. L. 105–206, § 3102(c)(1), added subsec. (e).

§ 7434 Civil damages for fraudulent filing of information returns

  • (b)(3) Pub. L. 105–206 substituted “attorneys’ fees” for “attorneys fees”.

§ 7436 Proceedings for determination of employment status

  • (c)(1) Pub. L. 105–206 substituted “$50,000” for “$10,000”.

§ 7443A Special trial judges

  • (b)(3) Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”.
  • (b)(4) (b)(5) Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par.…
  • (c) Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.

§ 7463 Disputes involving $50,000 or less

  • § 7463 Pub. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted “$50,000” for “$10,000”.

§ 7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

  • (a)(1) (a)(2) Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an…
  • (c) Pub. L. 105–206, § 3104(b), added subsec. (c).

§ 7491 Burden of proof

§ 7502 Timely mailing treated as timely filing and paying

  • (c) Pub. L. 105–206 inserted “; electronic filing” after “mailing” in heading and amended text of subsec. (c) generally.…

§ 7525 Confidentiality privileges relating to taxpayer communications

§ 7526 Low-income taxpayer clinics

§ 7602 Examination of books and witnesses

  • (c) Pub. L. 105–206, § 3417(a), added subsec. (c). Former subsec. (c) redesignated (d).
  • (d) Pub. L. 105–206, § 3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
  • (d) Pub. L. 105–206, § 3412, added subsec. (d).
  • (e) Pub. L. 105–206, § 3417(a), redesignated subsec. (d) as (e).

§ 7603 Service of summons

  • (a) Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading.
  • (b) Pub. L. 105–206, § 3416(a), added subsec. (b).
  • (b)(2) Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions.

§ 7608 Authority of internal revenue enforcement officers

  • (b)(1) Pub. L. 105–206 struck out “or of the Internal Security Division” after “Intelligence Division”.

§ 7609 Special procedures for third-party summonses

  • (a)(1) Pub. L. 105–206, § 3415(a), reenacted heading without change and in text substituted “If any summons to which this…
  • (a)(3) Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3), substituted “subsection (c)(2)(D)” for “subsection…
  • (a) Pub. L. 105–206, § 3415(c)(1), struck out heading and text of par. (4). Text read as follows: “Paragraph (1) shall not…
  • (a) Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3).
  • (c) Pub. L. 105–206, § 3415(c)(2), reenacted heading without change and amended text generally, substituting present…
  • (e)(2) Pub. L. 105–206, § 3415(c)(3), substituted “summoned party’s response to the summons” for “third-party recordkeeper’s…
  • (f) Pub. L. 105–206, § 3415(c)(4)(A), substituted “subsection (c)(1)” for “subsection (c)” in introductory provisions.
  • (f)(3) Pub. L. 105–206, § 3415(c)(4)(B), inserted “or testimony” after “records”.
  • (g) Pub. L. 105–206, § 3415(c)(5), substituted “A summons is described in this subsection if” for “In the case of any…
  • (i) Pub. L. 105–206, § 3415(c)(6)(A), struck out “third-party recordkeeper and” after “Duty of” in heading.
  • (i)(1) Pub. L. 105–206, § 3415(c)(6)(B), substituted “to which this section applies for the production of records, the…
  • (i)(2) Pub. L. 105–206, § 3415(c)(6)(C), substituted “summoned party” for “recordkeeper” in heading and “the summoned party”…
  • (i)(3) Pub. L. 105–206, § 3415(c)(6)(D), substituted “summoned party” for “recordkeeper” in heading and amended text of par.…
  • (j) Pub. L. 105–206, § 3415(b), added subsec. (j).

§ 7611 Restrictions on church tax inquiries and examinations

  • (f)(1) Pub. L. 105–206 substituted “Secretary” for “Assistant Commissioner for Employee Plans and Exempt Organizations of the…

§ 7612 Special procedures for summonses for computer software

§ 7613 Cross references

    § 7702B Treatment of qualified long-term care insurance

    • (e)(2) Pub. L. 105–206 inserted “section” after “Application of” in heading.

    § 7704 Certain publicly traded partnerships treated as corporations

    • (g)(3)(C) Pub. L. 105–206 inserted at end “and shall be paid by the partnership. Section 6655 shall be applied to such…

    § 7802 Internal Revenue Service Oversight Board

    • § 7802 Pub. L. 105–206 amended section catchline and text of section generally, substituting present provisions for provisions…

    § 7803 Commissioner of Internal Revenue; other officials

    • § 7803 Pub. L. 105–206 amended section catchline and text generally, substituting present provisions for provisions which: in…

    § 7804 Other personnel

    • § 7804 Pub. L. 105–206 amended section catchline and text generally, substituting present provisions for provisions which had…

    § 7805 Rules and regulations

    • (d) Pub. L. 105–206 struck out “by regulations or forms” before “prescribe”.

    § 7811 Taxpayer Assistance Orders

    • (a) Pub. L. 105–206, § 1102(c), reenacted heading without change and amended text generally. Prior to amendment, text read…
    • (b)(2)(D) Pub. L. 105–206, § 1102(d)(1)(C), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”.
    • (c) Pub. L. 105–206, § 1102(d)(1)(D), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” wherever appearing.
    • (d)(1) Pub. L. 105–206, § 1102(d)(2), which directed amendment of par. (1) by substituting “National Taxpayer Advocate’s” for…
    • (d)(2) Pub. L. 105–206, § 1102(d)(1)(E), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”.
    • (e) Pub. L. 105–206, § 1102(d)(1)(F), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and…
    • (f) Pub. L. 105–206, § 1102(d)(1)(G), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and…

    § 7872 Treatment of loans with below-market interest rates

    • (f)(2)(B) Pub. L. 105–206 substituted “forgone” for “foregone”.

    § 8021 Powers

    • (e) § 8021 Pub. L. 105–206 added subsecs. (e) and (f).

    § 8022 Duties

    • (3) Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

    § 9502 Airport and Airway Trust Fund

    • (b) Pub. L. 105–206, § 6010(g)(2), moved concluding provisions from end of par. (1) to end of subsec. (b).
    • (e) Pub. L. 105–206, § 6023(31), amended heading and text of subsec. (e) generally. Prior to amendment, text read as…

    § 9503 Highway Trust Fund

      § 9504 Sport Fish Restoration and Boating Trust Fund

        § 9811 Standards relating to benefits for mothers and newborns

        • (e) § 9811 Pub. L. 105–206 redesignated subsec. (f) as (e).