# Pub. L. 105-206: changes to the Internal Revenue Code 1998-07-22, 112 Stat. 787. Source: . ## Legislative history - Bill: [H.R. 2676](https://www.congress.gov/bill/105th-congress/house-bill/2676) - House report: [H. Rept. 105-364](https://www.govinfo.gov/content/pkg/CRPT-105hrpt364/html/CRPT-105hrpt364.htm) - Senate report: [S. Rept. 105-174](https://www.govinfo.gov/content/pkg/CRPT-105srpt174/html/CRPT-105srpt174.htm) - Conference report: [H. Rept. 105-599](https://www.govinfo.gov/content/pkg/CRPT-105hrpt599/html/CRPT-105hrpt599.htm) - Bluebook: [JCT general explanation (1998)](https://www.govinfo.gov/app/details/CPRT-105JPRT52240) ## § 1: Tax imposed - § 1(g)(3)(C), § 1(g)(3): Pub. L. 105–206, § 6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: “If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs— - § 1(h): Pub. L. 105–206, § 6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11). - § 1(h)(5): Pub. L. 105–206, § 5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: - § 1(h)(6)(A): Pub. L. 105–206, § 5001(a)(2), substituted “1 year” for “18 months”. - § 1(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 follows: - § 1(h): Pub. L. 105–206, § 5001(a)(4), struck out “for periods during 1997” after “Special rules” in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: ## § 23: Adoption expenses - § 23(b)(2)(A): Pub. L. 105–206, § 6018(f)(1), inserted “(determined without regard to subsection (c))” after “for any taxable year” in introductory provisions. - § 23(c): Pub. L. 105–206, § 6008(d)(6), inserted “and section 1400C” after “other than this section”. ## § 24: Child tax credit - § 24(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 follows: “In the case of a taxpayer with 3 or more qualifying children for any taxable year, the amount of the credit allowed under this section shall be equal to the greater of— - § 24(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 follows: “For purposes of this subsection, the alternative credit amount is the amount of the credit which would be allowed under this section if the limitation under paragraph (3) were applied in lieu of the limitation under section 26.” - § 24(d)(3): Pub. L. 105–206, § 6003(a)(1)(A), (B), (2), redesignated par. (5) as (3), substituted “paragraph (1)” for “paragraph (3)” in introductory provisions, and struck out heading and text of former par. (3). Text read as follows: “The limitation under this paragraph for any taxable year is the limitation under section 26 (without regard to this subsection)— - § 24(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 credit under paragraph (1)(B) exceeds the amount of the credit under paragraph (1)(A), such excess shall be treated as a credit to which subpart C applies. The rule of section 32(h) shall apply to such excess.” - § 24(d): Pub. L. 105–206, § 6003(a)(1)(B), redesignated par. (5) as (3). ## § 25: Interest on certain home mortgages - § 25(e)(1)(C): Pub. L. 105–206 substituted “sections 23 and 1400C” for “section 23”. ## § 32: Earned income - § 32(c)(1): Pub. L. 105–206, § 6021(a), added introductory provisions and struck out former introductory provisions which read as follows: “The term ‘eligible individual’ does not include any individual who does not include on the return of tax for the taxable year—”. - § 32(c)(1): Pub. L. 105–206, § 6021(b)(2), added subpar. (G). - § 32(c)(2)(B)(v): Pub. L. 105–206, § 6010(p)(2), inserted “shall be taken into account” before “, but only”. - § 32(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), and struck out cl. (iv) which read as follows: “with respect to whom the taxpayer meets the identification requirements of subparagraph (D)”. - § 32(c)(3)(D)(i): Pub. L. 105–206, § 6021(b)(1), reenacted heading without change and amended text of cl. (i) generally. Prior to amendment, text read as follows: “The requirements of this subparagraph are met if the taxpayer includes the name, age, and TIN of each qualifying child (without regard to this subparagraph) on the return of tax for the taxable year.” - § 32(c): Pub. L. 105–206, § 6010(p)(1)(A), inserted “and increased by the amounts described in subparagraph (C)” before period at end. - § 32(c): Pub. L. 105–206, § 6010(p)(1)(B), (C), inserted “or” at end of cl. (iii) and substituted cl. (iv)(III) and concluding provisions for former cls. (iv)(III), (v), (vi), and concluding provisions which read as follows: - § 32(c): Pub. L. 105–206, § 6010(p)(1)(C), added subpar. (C). - § 32(m), § 32(n): Pub. L. 105–206, § 6003(b), redesignated subsec. (m), relating to supplemental child credit, as (n) and amended text generally. Prior to amendment, text read as follows: ## § 34: Certain uses of gasoline and special fuels - § 34(b): Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”. ## § 39: Carryback and carryforward of unused credits - § 39(a)(2): Pub. L. 105–206 amended Pub. L. 105–34, § 1083(a)(2). See 1997 Amendment note below. ## § 42: Low-income housing credit - § 42(j)(4)(D): Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G of this part”. ## § 45A: Indian employment credit - § 45A(b)(1)(B): Pub. L. 105–206 substituted “work opportunity credit” for “targeted jobs credit” in heading. ## § 49: At-risk rules - § 49(b)(4): Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G”. ## § 50: Other special rules - § 50(a)(5): Pub. L. 105–206 substituted “this chapter” for “subpart A, B, D, or G”. ## § 55: Alternative minimum tax imposed - § 55(b)(3): Pub. L. 105–206, § 6005(d)(2), reenacted par. heading without change and amended text of par. (3) generally. Prior to amendment, text read as follows: “The amount determined under the first sentence of paragraph (1)(A)(i) shall not exceed the sum of— - § 55: Pub. L. 105–206, § 6006(a), reenacted par. heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “The tentative minimum tax of a corporation shall be zero for any taxable year if— ## § 57: Items of tax preference - § 57(a)(7): Pub. L. 105–206 inserted at end “In the case of stock the holding period of which begins after December 31, 2000 (determined with the application of the last sentence of section 1(h)(2)(B)), the preceding sentence shall be applied by substituting ‘28 percent’ for ‘42 percent’.” ## § 59: Other definitions and special rules - § 59(a)(3), § 59(a): Pub. L. 105–206, § 6011(a), redesignated par. (3), relating to election to use simplified section 904 limitation, as (4). - § 59(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 - § 66(c): Pub. L. 105–206 inserted at end “Under procedures prescribed by the Secretary, if, taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability.” ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(e)(9): Pub. L. 105–206, § 6004(d)(3)(B), added par. (9). - § 72(n): Pub. L. 105–206, § 6023(3), inserted “(as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996)” after “section 101(b)(2)(D)”. - § 72(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 because the word “or” did not appear at end. - § 72(t)(2)(A)(vii): Pub. L. 105–206, § 3436(a), added cl. (vii). - § 72(t)(3)(A): Pub. L. 105–206, § 6023(4), substituted “(A)(v)” for “(A)(v),”. - § 72(t)(8)(E): Pub. L. 105–206, § 6005(c)(1), in introductory provisions, substituted “120th day” for “120 days” and “60th day” for “60 days”. ## § 108: Income from discharge of indebtedness - § 108(f)(2): Pub. L. 105–206, § 6004(f)(1), amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: “The term ‘student loan’ includes any loan made by an educational organization so described or by an organization exempt from tax under section 501(a) to refinance a loan meeting the requirements of the preceding sentence.” - § 108(f)(3): Pub. L. 105–206, § 6004(f)(2), struck out “(or by an organization described in paragraph (2)(E) from funds provided by an organization described in paragraph (2)(D))” after “paragraph (2)(D)”. ## § 119: Meals or lodging furnished for the convenience of the employer - § 119(b)(4): Pub. L. 105–206 added par. (4). ## § 121: Exclusion of gain from sale of principal residence - § 121(b)(2): Pub. L. 105–206, § 6005(e)(1), substituted “Special rules for joint returns” for “$500,000 limitation for certain joint returns” in heading and amended text generally. Prior to amendment, text read as follows: “Paragraph (1) shall be applied by substituting ‘$500,000’ for ‘$250,000’ if— - § 121(c)(1): Pub. L. 105–206, § 6005(e)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a sale or exchange to which this subsection applies, the ownership and use requirements of subsection (a) shall not apply and subsection (b)(3) shall not apply; but the amount of gain excluded from gross income under subsection (a) with respect to such sale or exchange shall not exceed— ## § 135: Income from United States savings bonds used to pay higher education tuition and fees - § 135(c)(2)(C): Pub. L. 105–206, § 6004(d)(9), inserted “and education individual retirement accounts” after “program” in heading and substituted “section 72” for “section 529(c)(3)(A)” in text. - § 135(c)(3): Pub. L. 105–206, § 6004(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘eligible educational institution’ means— - § 135(d)(2): Pub. L. 105–206, § 6004(d)(4), substituted “other higher education benefits” for “higher education credit” in heading and amended text of par. (2) generally. Prior to amendment, text read as follows: “The amount of the qualified higher education expenses otherwise taken into account under subsection (a) with respect to the education of an individual shall be reduced (before the application of subsection (b)) by the amount of such expenses which are taken into account in determining the credit allowable to the taxpayer or any other person under section 25A with respect to such expenses.” ## § 142: Exempt facility bond - § 142(f)(3)(A)(ii): Pub. L. 105–206 struck out comma after “1997”. ## § 162: Trade or business expenses - § 162(a): Pub. L. 105–206, in last sentence, substituted “investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.” for “investigate, or provide support services for the investigation of, a Federal crime.” ## § 168: Accelerated cost recovery system - § 168(c): Pub. L. 105–206, § 6006(b)(2), reenacted subsec. heading without change and substituted “For purposes of this section, the applicable recovery period shall be determined in accordance with the following table:” for “For purposes of this section— - § 168(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 to which an election under subsection (b)(2)(C) applies, the applicable recovery period shall be determined under the table contained in subsection (g)(2)(C).” ## § 170: Charitable, etc., contributions and gifts - § 170(e)(6): Pub. L. 105–206, § 6004(e)(2), substituted “function of the donee” for “function of the organization or entity”. - § 170(e)(6): Pub. L. 105–206, § 6004(e)(1), substituted “donee’s” for “entity’s”. - § 170(e)(6): Pub. L. 105–206, § 6004(e)(3), substituted “a donee” for “an entity”. - § 170(e)(6): Pub. L. 105–206, § 6004(e)(4), substituted “2000” for “1999”. ## § 196: Deduction for certain unused business credits - § 196(c)(8): Pub. L. 105–206 added par. (8). ## § 219: Retirement savings - § 219(g)(1): Pub. L. 105–206, § 6005(a)(1)(A), inserted “or the individual’s spouse” after “individual”. - § 219(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 Amendment note below. - § 219(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 1996 Amendment note below. - § 219(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 follows: “In the case of an individual who is an active participant at no time during any plan year ending with or within the taxable year but whose spouse is an active participant for any part of any such plan year— ## § 221: Interest on education loans - § 221(d): Pub. L. 105–206, § 6004(b)(2), inserted at end “Such 60 months shall be determined in the manner prescribed by the Secretary in the case of multiple loans which are refinanced by, or serviced as, a single loan and in the case of loans incurred before the date of the enactment of this section.” - § 221(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 - § 264(a)(3): Pub. L. 105–206, § 6010(o)(1), substituted “subsection (d)” for “subsection (c)”. - § 264(a)(4): Pub. L. 105–206, § 6010(o)(2), substituted “subsection (e)” for “subsection (d)”. - § 264(f)(4)(E): Pub. L. 105–206, § 6010(o)(3)(A), added subpar. (E). - § 264(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 as a statement referred to in section 6724(d)(1).” - § 264(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 - § 280F(a)(1): Pub. L. 105–206 substituted “subparagraphs (A) and (B)” for “subparagraph (A)”. ## § 304: Redemption through use of related corporations - § 304(b)(5)(B), § 304(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). Text read as follows: “For purposes of subparagraph (A), the rules of section 1248(d) shall apply except to the extent otherwise provided by the Secretary.” - § 304(b)(6): Pub. L. 105–206, § 6010(d)(2), added par. (6). ## § 351: Transfer to corporation controlled by transferor - § 351(c): Pub. L. 105–206, § 6010(c)(3)(A), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In determining control for purposes of this section— - § 351(g)(1)(A), § 351(g)(1)(B), § 351(g)(1): Pub. L. 105–206, § 6010(e)(1), inserted “and” at end of subpar. (A), added subpar. (B), and struck out former subpars. (B) and (C) which read as follows: ## § 354: Exchanges of stock and securities in certain reorganizations - § 354(a)(2)(C)(ii)(III): Pub. L. 105–206 added subcl. (III). ## § 355: Distribution of stock and securities of a controlled corporation - § 355(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 as described in” in introductory provisions. - § 355(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 of stock in a corporation if shareholders owning directly or indirectly stock possessing— ## § 368: Definitions relating to corporate reorganizations - § 368(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 with respect to which the requirements of section 355 are met, the shareholders described in paragraph (1)(D) shall be treated as having control of the corporation to which the assets are transferred if such shareholders own (immediately after the distribution) stock possessing— ## § 402: Taxability of beneficiary of employees’ trust - § 402(c)(4)(C): Pub. L. 105–206 added subpar. (C). ## § 403: Taxation of employee annuities - § 403(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 - § 404(a)(9)(C), § 404(a)(9)(D): Pub. L. 105–206, § 6015(d), redesignated subpar. (C), relating to qualified gratuitous transfers, as (D) and inserted heading. - § 404(a)(11): Pub. L. 105–206, § 7001(a), added par. (11). ## § 408: Individual retirement accounts - § 408(d)(7): Pub. L. 105–206, § 6018(b)(2), inserted “or simple retirement accounts” after “pensions” in heading. - § 408(d)(7)(B): Pub. L. 105–206, § 6018(b)(1), inserted “or 402(k)” after “section 402(h)”. - § 408(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 shall apply only in accordance with rules similar to the rules of section 410(b)(6)(C)(i)” in last sentence. - § 408(p)(2)(D)(i): Pub. L. 105–206, § 6016(a)(1)(A), struck out “or (B)” after “(A)” in last sentence. - § 408(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 an employer who establishes and maintains a plan under this subsection for 1 or more years and who fails to meet any requirement of this subsection for any subsequent year due to any acquisition, disposition, or similar transaction involving another such employer, rules similar to the rules of section 410(b)(6)(C) shall apply for purposes of this subsection.” - § 408(p)(8), § 408(p)(9): Pub. L. 105–206, § 6015(a), redesignated par. (8), relating to matching contributions on behalf of self-employed individuals not treated as elective employer contributions, as (9). - § 408(p)(10): Pub. L. 105–206, § 6016(a)(1)(B), added par. (10). ## § 408A: Roth IRAs - § 408A(c)(3)(A): Pub. L. 105–206, § 6005(b)(1), substituted “shall not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, reduced” for “shall be reduced” in introductory provisions. - § 408A(c)(3)(A)(ii): Pub. L. 105–206, § 6005(b)(2)(A), inserted “or a married individual filing a separate return” after “joint return”. - § 408A(c)(3)(B): Pub. L. 105–206, § 6005(b)(2)(B)(i), inserted “, for the taxable year of the distribution to which such contribution relates” after “if” in introductory provisions. - § 408A(c)(3)(B)(i): Pub. L. 105–206, § 6005(b)(2)(B)(ii), struck out “for such taxable year” after “gross income”. - § 408A(c)(3)(C): Pub. L. 105–206, § 7004(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “adjusted gross income shall be determined in the same manner as under section 219(g)(3), except that any amount included in gross income under subsection (d)(3) shall not be taken into account, and”. - § 408A(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 “taken into account”. - § 408A(d)(1): Pub. L. 105–206, § 6005(b)(5)(B), substituted “Exclusion” for “General rules” in heading and amended text generally. Prior to amendment, text read as follows: - § 408A(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 follows: “A payment or distribution shall not be treated as a qualified distribution under subparagraph (A) if— - § 408A(d)(2)(C): Pub. L. 105–206, § 6005(b)(3)(B), added subpar. (C). - § 408A(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 as follows: “in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of this paragraph shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.” - § 408A(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). Text read as follows: “If, no later than the due date for filing the return of tax for any taxable year (without regard to extensions), an individual transfers, from an individual retirement plan (other than a Roth IRA), contributions for such taxable year (and any earnings allocable thereto) to a Roth IRA, no such amount shall be includible in gross income to the extent no deduction was allowed with respect to such amount.” - § 408A(d)(3)(E): Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D). - § 408A(d)(3)(F): Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (G) as (F). Former subpar. (F) redesignated (E). - § 408A(d)(3)(F): Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (F). - § 408A(d)(3): Pub. L. 105–206, § 6005(b)(6)(B), redesignated subpar. (G) as (F). - § 408A(d)(3): Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (G). - § 408A(d)(4): Pub. L. 105–206, § 6005(b)(5)(A), substituted “Aggregation and ordering rules” for “Coordination with individual retirement accounts” in heading and amended text generally. Prior to amendment, text read as follows: “Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.” - § 408A(d)(6): Pub. L. 105–206, § 6005(b)(6)(A), added par. (6). - § 408A(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 - § 414(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 - § 475(c)(4): Pub. L. 105–206, § 7003(a), added par. (4). - § 475(f)(1)(D): Pub. L. 105–206, § 6010(a)(3), inserted at end “Subsection (d)(3) shall not apply under the preceding sentence for purposes of applying sections 1402 and 7704.” - § 475(g)(3): Pub. L. 105–206, § 7003(b), added par. (3). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(n)(3): Pub. L. 105–206, § 6023(6), substituted “subparagraph (E)(ii)” for “subparagraph (C)(ii)” in concluding provisions. - § 501(o): Pub. L. 105–206, § 6023(7), substituted “section 1855(d)” for “section 1853(e)”. ## § 512: Unrelated business taxable income - § 512(b)(13)(A): Pub. L. 105–206, § 6010(j)(1), inserted “or accrues” after “receives” in first sentence. - § 512(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”. - § 512(b)(17)(B)(ii)(II): Pub. L. 105–206, § 6023(8), substituted “rule” for “Rule” in subcl. heading. ## § 529: Qualified tuition programs - § 529(c)(3)(A): Pub. L. 105–206, § 6004(c)(2), substituted “section 72” for “section 72(b)”. - § 529(e)(2): Pub. L. 105–206, § 6004(c)(3), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “The term ‘member of the family’ means— ## § 530: Coverdell education savings accounts - § 530(b)(1): Pub. L. 105–206, § 6004(d)(1), inserted “an individual who is” before “the designated beneficiary” in introductory provisions. - § 530(b)(1)(E): Pub. L. 105–206, § 6004(d)(2)(A), amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: “Upon the death of the designated beneficiary, any balance to the credit of the beneficiary shall be distributed within 30 days after the date of death to the estate of such beneficiary.” - § 530(d)(1): Pub. L. 105–206, § 6004(d)(3)(A), substituted “section 72” for “section 72(b)”. - § 530(d)(2)(D): Pub. L. 105–206, § 6004(d)(5), added subpar. (D). - § 530(d)(4)(B)(iv): Pub. L. 105–206, § 6004(d)(6), added cl. (iv). - § 530(d)(4)(C): Pub. L. 105–206, § 6004(d)(7), substituted “Contributions” for “Excess contributions” in heading and amended text of introductory provisions and cl. (i) generally. Prior to amendment, text read as follows: “Subparagraph (A) shall not apply to the distribution of any contribution made during a taxable year on behalf of a designated beneficiary to the extent that such contribution exceeds $500 if— - § 530(d)(5): Pub. L. 105–206, § 6004(d)(8)(A), added first sentence and struck out former first sentence which read as follows: “Paragraph (1) shall not apply to any amount paid or distributed from an education individual retirement account to the extent that the amount received is paid into another education individual retirement account for the benefit of the same beneficiary or a member of the family (within the meaning of section 529(e)(2)) of such beneficiary not later than the 60th day after the date of such payment or distribution.” - § 530(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 change”. - § 530(d)(7): Pub. L. 105–206, § 6004(d)(2)(B), inserted at end “In applying the preceding sentence, members of the family (as so defined) of the designated beneficiary shall be treated in the same manner as the spouse under such paragraph (8).” - § 530(d)(8): Pub. L. 105–206, § 6004(d)(2)(C), added par. (8). ## § 543: Personal holding company income - § 543(d)(5)(A)(ii): Pub. L. 105–206 substituted “section 563(d)” for “section 563(c)”. ## § 641: Imposition of tax - § 641(c), § 641: Pub. L. 105–206 redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as follows: ## § 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 - § 664(d)(1)(C), § 664(d)(2)(C): Pub. L. 105–206 inserted “, and” at end. ## § 672: Definitions and rules - § 672(f)(3)(B): Pub. L. 105–206 substituted “section 1297” for “section 1296”. ## § 679: Foreign trusts having one or more United States beneficiaries - § 679(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 the material proposed to be stricken were capitalized. See 1996 Amendment note below. ## § 685: Treatment of funeral trusts - § 685(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 - § 751(c): Pub. L. 105–206 substituted “731, 732,” for “731” wherever appearing in concluding provisions. ## § 853: Foreign tax credit allowed to shareholders - § 853(c): Pub. L. 105–206, § 6010(k)(2), struck out at end “Such notice shall also include the amount of such taxes which (without regard to the election under this section) would not be allowable as a credit under section 901(a) to the regulated investment company by reason of section 901(k).” - § 853(e), § 853(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 - § 857(d)(3)(A): Pub. L. 105–206 substituted “earliest earnings and profits accumulated in any taxable year to which the provisions of this part did not apply” for “earliest accumulated earnings and profits (other than earnings and profits to which subsection (a)(2)(A) applies)”. ## § 871: Tax on nonresident alien individuals - § 871(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 - § 901(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 - § 1017(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 - § 1045(a): Pub. L. 105–206, § 6005(f)(1), in introductory provisions, substituted “a taxpayer other than a corporation” for “an individual” and “such taxpayer” for “such individual”. - § 1045(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 - § 1059(g)(1): Pub. L. 105–206 substituted “, in the case of stock held by pass-thru entities, and in the case of consolidated groups” for “and in the case of stock held by pass-thru entities”. ## § 1223: Holding period of property - § 1223(11), § 1223(12): Pub. L. 105–206, § 6005(d)(4), substituted “18 months” for “1 year” in subpar. (B) and concluding provisions. - § 1223(11), § 1223(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 - § 1235(a): Pub. L. 105–206, § 6005(d)(4), substituted “18 months” for “1 year” in introductory provisions. - § 1235(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 - § 1250(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 - § 1259(b)(2)(A)(i), § 1259(b)(2)(A)(ii), § 1259(b)(2)(A)(iii): Pub. L. 105–206, § 6010(a)(1)(A), substituted “position” for “debt”. - § 1259(b)(2)(B), § 1259(b)(2)(C): Pub. L. 105–206, § 6010(a)(1)(B), (C), added subpar. (B) and redesignated former subpar. (B) as (C). - § 1259(d)(1): Pub. L. 105–206, § 6010(a)(2), inserted “(including cash)” after “property”. ## § 1291: Interest on tax deferral - § 1291(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 provision of this chapter, this section shall not apply, except that rules similar to the rules of section 1296(j) shall apply.” ## § 1296: Election of mark to market for marketable stock - § 1296(d): Pub. L. 105–206 inserted at end “In the case of a regulated investment company which elected to mark to market the stock held by such company as of the last day of the taxable year preceding such company’s first taxable year for which such company elects the application of this section, the amount referred to in paragraph (1) shall include amounts included in gross income under such mark to market with respect to such stock for prior taxable years.” ## § 1297: Passive foreign investment company - § 1297(e): Pub. L. 105–206, § 6011(d), redesignated subsec. (e), relating to methods for measuring assets, as (f). - § 1297(e): Pub. L. 105–206, § 6011(b)(1), added par. (4). - § 1297(f): Pub. L. 105–206, § 6011(d), redesignated subsec. (e), relating to methods for measuring assets, as (f). ## § 1298: Special rules - § 1298(a)(2)(B): Pub. L. 105–206 inserted at end “Section 1297(e) shall not apply in determining whether a corporation is a passive foreign investment company for purposes of this subparagraph.” ## § 1361: S corporation defined - § 1361(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 - § 2001(f): Pub. L. 105–206, § 6007(e)(2)(B), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If— ## § 2031: Definition of gross estate - § 2031(c)(6): Pub. L. 105–206, § 6007(g)(2), substituted “on or before the due date (including extensions) for filing the return of tax imposed by section 2001 and shall be made on such return.” for “on the return of the tax imposed by section 2001.” - § 2031(c)(9): Pub. L. 105–206, § 6007(g)(1), added par. (9). Former par. (9) redesignated (10). - § 2031(c)(10): Pub. L. 105–206, § 6007(g)(1), redesignated par. (9) as (10). ## § 2504: Taxable gifts for preceding calendar periods - § 2504(c): Pub. L. 105–206 substituted “gifts” for “certain gifts for preceding calendar periods” in heading and amended text generally. Prior to amendment, text read as follows: “If the time has expired within which a tax may be assessed under this chapter or under corresponding provisions of prior laws on the transfer of property by gift made during a preceding calendar period, as defined in section 2502(b), the value of such gift made in such preceding calendar period shall, for purposes of computing the tax under this chapter for any calendar year, be the value of such gift which was used in computing the tax for the last preceding calendar period for which a tax under this chapter or under corresponding provisions of prior laws was assessed or paid.” ## § 2631: GST exemption - § 2631(c): Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of an individual who dies in any calendar year after 1998, the $1,000,000 amount contained in subsection (a) shall be increased by an amount equal to— ## § 2652: Other definitions - § 2652(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 is treated as part of an estate under section 645.” - § 2652(b)(1): Pub. L. 105–206, § 6013(a)(3), substituted “section 645” for “section 646”. ## § 2654: Special rules - § 2654(b): Pub. L. 105–206 inserted at end “For purposes of this subsection, a trust shall be treated as part of an estate during any period that the trust is so treated under section 645.” ## § 3121: Definitions - § 3121(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), could not be executed because a semicolon did not appear at end of subpar. (F). - § 3121(a)(5)(G): Pub. L. 105–206, § 6023(13)(B), struck out “or” at end. - § 3121(a)(5)(I): Pub. L. 105–206, § 6023(13)(C), substituted a semicolon for the period at end. ## § 3401: Definitions - § 3401(a)(19), § 3401(a)(21): Pub. L. 105–206 inserted “for” after par. designation. ## § 4041: Imposition of tax - § 4041(l): Pub. L. 105–206 substituted “subsection (f) or (g)” for “subsection (e) or (f)”. ## § 4052: Definitions and special rules - § 4052(f)(2): Pub. L. 105–206 substituted “such section” for “this section”. ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(d)(1): Pub. L. 105–206, § 6010(h)(3), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “Subsection (a)(2) shall not apply to a removal, entry, or sale of aviation-grade kerosene (as determined under regulations prescribed by the Secretary) if the person receiving the kerosene is registered under section 4101 with respect to the tax imposed by section 4091.” - § 4082(d): Pub. L. 105–206, § 6010(h)(4), substituted “kerosene received by” for “a removal, entry, or sale of kerosene to” in introductory provisions. ## § 4083: Definitions; special rule; administrative authority - § 4083(a)(1): Pub. L. 105–206 made technical amendment to directory language of Pub. L. 105–34, § 1032(a). See 1997 Amendment note below. ## § 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 - § 4221(c): Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”. ## § 4222: Registration - § 4222(d): Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”. ## § 4251: Imposition of tax - § 4251(d)(3): Pub. L. 105–206 substituted “any other similar arrangement” for “other similar arrangement”. ## § 4946: Definitions and special rules - § 4946(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: “Tax on excess contributions to individual retirement accounts, medical savings accounts, certain section 403(b) contracts, and certain individual retirement annuities”. - § 4973(b)(1)(A): Pub. L. 105–206, § 6005(b)(8)(B)(i), inserted “a contribution to a Roth IRA or” after “other than”. - § 4973(b)(2)(C): Pub. L. 105–206, § 6005(b)(8)(B)(ii), inserted “(including the amount contributed to a Roth IRA)” after “annuities”. - § 4973(e)(1): Pub. L. 105–206, § 6004(d)(10)(A), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “In the case of education individual retirement accounts maintained for the benefit of any 1 beneficiary, the term ‘excess contributions’ means— - § 4973(e)(2)(B), § 4973(e)(2): Pub. L. 105–206, § 6004(d)(10)(B), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “Any contribution described in section 530(b)(2)(B) to a qualified State tuition program.” - § 4973(f): Pub. L. 105–206, § 6005(b)(8)(C), made technical amendment to directory language of Pub. L. 105–34, § 302(b). See 1997 Amendment note below. - § 4973(f)(1)(A): Pub. L. 105–206, § 6005(b)(8)(A)(i), substituted “Roth IRAs” for “such accounts”. - § 4973(f)(2)(B): Pub. L. 105–206, § 6005(b)(8)(A)(ii), substituted “by the individual to all individual retirement plans” for “to the accounts”. ## § 4975: Tax on prohibited transactions - § 4975(c)(3): Pub. L. 105–206, § 6023(19)(A), substituted “exempt from the tax” for “exempt for the tax”. - § 4975(i): Pub. L. 105–206, § 6023(19)(B), substituted “Secretary of the Treasury” for “Secretary of Treasury”. ## § 5041: Imposition and rate of tax - § 5041(b)(6): Pub. L. 105–206 inserted “which is a still wine” after “hard cider”. ## § 5043: Collection of taxes on wines - § 5043(a)(2): Pub. L. 105–206 inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”. ## § 5044: Refund of tax on wine - § 5044(a): Pub. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions. ## § 5054: Determination and collection of tax on beer - § 5054(a)(1): Pub. L. 105–206, § 6014(a)(1), in heading inserted “; certain imported beer” after “United States” and in text inserted “, or imported into the United States and transferred to a brewery free of tax under section 5418,” after “United States”. - § 5054(a)(2): Pub. L. 105–206, § 6014(a)(2), inserted “and not transferred to a brewery free of tax under section 5418” after “United States”. ## § 5056: Refund and credit of tax, or relief from lia­bility - § 5056(a), § 5056(b), § 5056(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 brought into” in first sentence. ## § 6011: General requirement of return, statement, or list - § 6011(f), § 6011(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 - § 6013(e): Pub. L. 105–206, § 3201(e)(1), struck out subsec. (e), which had: in par. (1), declared that spouse was relieved of liability for tax where joint return had been made, there was substantial understatement of tax attributable to grossly erroneous items of one spouse, other spouse established that he or she did not know that there was such substantial understatement, and it would be inequitable to hold other spouse liable; in pars. (2) and (3), defined terms “grossly erroneous items” and “substantial understatement”, respectively; in par. (4), directed that understatement had to exceed specified percentage of spouse’s income; and in par. (5) declared that determination of spouse, to whom items of gross income were attributable would be made without regard to community property laws. - § 6013(g)(1)(A), § 6013(g)(5), § 6013(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 - Enacted 26 U.S.C. § 6015. ## § 6038: Information reporting with respect to certain foreign corporations and partnerships - § 6038(a)(2): Pub. L. 105–206, § 6011(f)(1), struck out “by regulations” before “prescribe”. - § 6038(a)(3): Pub. L. 105–206, § 6011(f)(2), substituted “the Secretary has prescribed the furnishing of such information on or before the first day of such annual accounting period.” for “such information was required to be furnished under regulations in effect on the first day of such annual accounting period.” - § 6038(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 - § 6038B(c): Pub. L. 105–206, § 6011(g), made technical amendment to directory language of Pub. L. 105–206, § 1144(c). See 1997 Amendment note below. ## § 6039: Returns required in connection with certain options - § 6039(a)(1): Pub. L. 105–206 inserted “to any person” after “transfers”. ## § 6050R: Returns relating to certain purchases of fish - § 6050R(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 - § 6050S(a): Pub. L. 105–206, § 6004(a)(2), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “Any person— - § 6050S(b)(2)(C): Pub. L. 105–206, § 3712(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii). - § 6050S(b)(2)(C): Pub. L. 105–206, § 3712(a)(1), (2), redesignated cl. (ii) as (iii) and inserted “by the person making such return” after “year”. Former cl. (iii) redesignated (iv). - § 6050S(b)(2)(C): Pub. L. 105–206, § 3712(a)(1), (3), redesignated cl. (iii) as (iv) and inserted “and” at end. - § 6050S(d)(2): Pub. L. 105–206, § 3712(b)(1), struck out “aggregate” before “amounts”. - § 6050S(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 otherwise provided by subsection (b) and” for “Except as otherwise provided by”, and added subsec. (b). ## § 6071: Time for filing returns and other documents - § 6071(b), § 6071(c): Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(d)(5): Pub. L. 105–206, § 6009(d), substituted “section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.” for “section 967 of the Taxpayer Relief Act of 1997.” - § 6103(e)(1)(A)(ii), § 6103(e)(1)(A)(iii), § 6103(e)(1)(A): Pub. L. 105–206, § 6007(f)(4), redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out former cl. (ii) which read as follows: “if property transferred by that individual to a trust is sold or exchanged in a transaction described in section 644, the trustee or trustees, jointly or separately, of such trust to the extent necessary to ascertain any amount of tax imposed upon the trust by section 644,”. - § 6103(e)(6): Pub. L. 105–206, § 6019(c), substituted “(5), (8), or (9)” for “or (5)”. - § 6103(f)(5): Pub. L. 105–206, § 3708(a), added par. (5). - § 6103(h)(4)(A): Pub. L. 105–206, § 6023(22), inserted “if” before “the taxpayer is a party to”. - § 6103(h)(5): Pub. L. 105–206, § 1101(b), added par. (5), relating to Internal Revenue Service Oversight Board. - § 6103(k)(8), § 6103(k)(9): Pub. L. 105–206, § 6012(b)(2), redesignated par. (8), relating to disclosure of information to administer section 6311, as (9). - § 6103(l)(10): Pub. L. 105–206, § 3711(b), in heading substituted “subsection (c), (d), or (e) of section 6402” for “section 6402(c) or 6402(d)” and in text substituted “(c), (d), or (e)” for “(c) or (d)” wherever appearing. - § 6103(l)(17): Pub. L. 105–206, § 3702(a), added par. (17). - § 6103(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 (8)” and inserted “(8), or (9)”. See 1997 Amendment note below. - § 6103(p)(3)(A): Pub. L. 105–206, § 3702(b)(1), substituted “(16), or (17)” for “or (16)”. - § 6103(p)(4): Pub. L. 105–206, § 3702(b)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions. - § 6103(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 - § 6104(b): Pub. L. 105–206, § 6019(a), inserted at end “In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization.” - § 6104: Pub. L. 105–206, § 6019(b), inserted at end “In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.” ## § 6109: Identifying numbers - § 6109(a): Pub. L. 105–206 substituted “For purposes of paragraphs (1), (2), and (3)” for “For purposes of this subsection” in concluding provisions. ## § 6110: Public inspection of written determinations - § 6110(b)(1): Pub. L. 105–206, § 3509(a), substituted “technical advice memorandum, or Chief Counsel advice” for “or technical advice memorandum”. - § 6110(f)(1): Pub. L. 105–206, § 3509(c)(1), substituted “Except as otherwise provided by subsection (i), the Secretary” for “The Secretary”. - § 6110(i): Pub. L. 105–206, § 3509(b), added subsec. (i). Former subsec. (i) redesignated (j). - § 6110(j): Pub. L. 105–206, § 3509(b), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k). - § 6110(j)(1)(B), § 6110(j)(2): Pub. L. 105–206, § 3509(c)(2), substituted “subsection (g) or (i)(4)(B)” for “subsection (g)”. - § 6110(k): Pub. L. 105–206, § 3509(b), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l). - § 6110(k)(1)(B): Pub. L. 105–206, § 3509(c)(3), substituted “subsection (c)(1) or (i)(3)” for “subsection (c)”. - § 6110(l), § 6110(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 - § 6159(c): Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d). - § 6159(d): Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d). - § 6159(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 - § 6166(b)(7)(A)(iii): Pub. L. 105–206, § 6007(c)(1), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “section 6601(j) (relating to 2-percent rate of interest) shall not apply.” - § 6166(b)(8)(A)(iii): Pub. L. 105–206, § 6007(c)(2), reenacted heading without change and amended text of cl. (iii) generally. Prior to amendment, text read as follows: “Section 6601(j) (relating to 2-percent rate of interest) shall not apply.” ## § 6211: Definition of a deficiency - § 6211(c): Pub. L. 105–206 substituted “subchapters C and D” for “subchapter C” in heading and in text. ## § 6212: Notice of deficiency - § 6212(a): Pub. L. 105–206 inserted at end “Such notice shall include a notice to the taxpayer of the taxpayer’s right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office.” ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(a): Pub. L. 105–206, § 3464(a), substituted “, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection.” for “, including the Tax Court.” and “to enjoin any action or proceeding or order any refund” for “to enjoin any action or proceeding”. - § 6213(a): Pub. L. 105–206, § 3463(b), inserted at end “Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.” - § 6213(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 - Enacted 26 U.S.C. § 6304. ## § 6311: Payment of tax by commercially acceptable means - § 6311(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 - Enacted 26 U.S.C. § 6320. ## § 6323: Validity and priority against certain persons - § 6323(b)(4): Pub. L. 105–206, § 3435(a)(1)(A), substituted “$1,000” for “$250”. - § 6323(b)(7): Pub. L. 105–206, § 3435(a)(1)(B), substituted “$5,000” for “$1,000”. - § 6323(b)(10): Pub. L. 105–206, § 3435(b), in heading substituted “Deposit-secured loans” for “Passbook loans”, and in text struck out “, evidenced by a passbook,” after “other account” and substituted period at end for “and if such institution has been continuously in possession of such passbook from the time the loan is made.” - § 6323(i)(4): Pub. L. 105–206, § 3435(a)(2), added par. (4). - § 6323(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 - § 6325(b)(4): Pub. L. 105–206 added par. (4). ## § 6330: Notice and opportunity for hearing before levy - Enacted 26 U.S.C. § 6330. ## § 6331: Levy and distraint - § 6331(h)(1): Pub. L. 105–206, § 6010(f), substituted “If the Secretary approves a levy under this subsection, the effect of such levy” for “The effect of a levy”. - § 6331(i): Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j). - § 6331(j): Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k). - § 6331(j): Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j). - § 6331(k): Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l). - § 6331(k): Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k). - § 6331(l): Pub. L. 105–206, § 3462(b), redesignated subsec. (k) as (l). ## § 6334: Property exempt from levy - § 6334(a)(2): Pub. L. 105–206, § 3431(a), substituted “$6,250” for “$2,500”. - § 6334(a)(3): Pub. L. 105–206, § 3431(b), substituted “$3,125” for “$1,250”. - § 6334(a)(13): Pub. L. 105–206, § 3445(a), amended heading and text of par. (13) generally. Prior to amendment, text read as follows: “Except to the extent provided in subsection (e), the principal residence of the taxpayer (within the meaning of section 121).” - § 6334(e): Pub. L. 105–206, § 3445(b), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “Property described in subsection (a)(13) shall not be exempt from levy if— - § 6334(g)(1): Pub. L. 105–206, § 3431(c)(1), substituted “1999” for “1997” in introductory provisions. - § 6334(g)(1)(B): Pub. L. 105–206, § 3431(c)(2), substituted “1998” for “1996”. ## § 6335: Sale of seized property - § 6335(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 price for which such property shall be sold”. - § 6335(e)(4): Pub. L. 105–206, § 3441(b), added par. (4). ## § 6340: Records of sale - § 6340(a): Pub. L. 105–206, § 3442(a)(1), struck out “real” after “sales of” and inserted “or certificate of sale of personal property” after “deed”. - § 6340(c): Pub. L. 105–206, § 3442(a)(2), added subsec. (c). ## § 6343: Authority to release levy and return property - § 6343(d)(2)(D): Pub. L. 105–206, § 1102(d)(1)(B), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in two places. - § 6343(e): Pub. L. 105–206, § 3432(a), added subsec. (e). ## § 6344: Cross references - § 6344(b): Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”. ## § 6401: Amounts treated as overpayments - § 6401(b)(1): Pub. L. 105–206 substituted “D, and G” for “and D”. ## § 6402: Authority to make credits or refunds - § 6402(a): Pub. L. 105–206, § 3711(c)(1), substituted “(c), (d), and (e)” for “(c) and (d)”. - § 6402(d)(2): Pub. L. 105–206, § 3711(c)(2), substituted “and before such overpayment is reduced pursuant to subsection (e) and before such overpayment” for “and before such overpayment”. - § 6402(e): Pub. L. 105–206, § 3711(a), added subsec. (e). Former subsec. (e) redesignated (f). - § 6402(f): Pub. L. 105–206, § 3711(a), (c)(3), redesignated subsec. (e) as (f) and substituted “(c), (d), or (e)” for “(c) or (d)” and “Federal agency or State” for “Federal agency”. Former subsec. (f) redesignated (g). - § 6402(g): Pub. L. 105–206, § 3711(a), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h). - § 6402(h): Pub. L. 105–206, § 3711(a), (c)(4), redesignated subsec. (g) as (h) and substituted “subsection (c) or (e)” for “subsection (c)”. Former subsec. (h) redesignated (i). - § 6402(i): Pub. L. 105–206, § 3711(a), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). - § 6402(j): Pub. L. 105–206, § 3711(a), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k). - § 6402(j): Pub. L. 105–206, § 3505(a), added subsec. (j). - § 6402(k): Pub. L. 105–206, § 3711(a), redesignated subsec. (j) as (k). ## § 6404: Abatements - § 6404(g): Pub. L. 105–206, § 3305(a), added subsec. (g). Former subsec. (g) redesignated (h). - § 6404(h): Pub. L. 105–206, § 3309(a), added subsec. (h). Former subsec. (h) redesignated (i). - § 6404(h): Pub. L. 105–206, § 3305(a), redesignated subsec. (g) as (h). - § 6404(i): Pub. L. 105–206, § 3309(a), redesignated subsec. (h) as (i). ## § 6416: Certain taxes on sales and services - § 6416(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 - § 6421(a), § 6421(b)(1): Pub. L. 105–206, § 6023(24)(C), substituted “subsection (i)” for “subsection (j)”. - § 6421(c): Pub. L. 105–206, § 6010(g)(3), substituted “(2) and (3)” for “(2)(A) and (3)” and inserted at end “Subsection (a) shall not apply to gasoline to which this subsection applies.” - § 6421(i), § 6421(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 - § 6427(d): Pub. L. 105–206, § 6016(b), in heading, substituted “other aircraft uses” for “helicopters” and, in concluding provisions, inserted “or a fixed-wing aircraft” after “helicopter”. - § 6427(f): Pub. L. 105–206, § 6023(25), struck out “, (e),” after “subsection (d)”. - § 6427(i)(1): Pub. L. 105–206, § 6023(26)(B), substituted “(o)” for “(q)”. - § 6427(i)(2)(A): Pub. L. 105–206, § 6023(26)(B), substituted “(o)” for “(q)”. - § 6427(i)(2)(B): Pub. L. 105–206, § 6017(a), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.” - § 6427(m), § 6427(n), § 6427(o), § 6427(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 - § 6501(c)(4): Pub. L. 105–206, § 3461(b), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). - § 6501(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 redetermined by the Secretary after the expiration of the period under subsection (a).” - § 6501(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” for “election under sections 30(d)(4), 40(f), 43, 45B, or 51(j) (or any”. ## § 6502: Collection after assessment - § 6502(a): Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.” - § 6502(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 expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).” ## § 6503: Suspension of running of period of limitation - § 6503(f): Pub. L. 105–206 amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for a period equal to the period from the date property (including money) of a third party is wrongfully seized or received by the Secretary to the date the Secretary returns property pursuant to section 6343(b) or the date on which a judgment secured pursuant to section 7426 with respect to such property becomes final, and for 30 days thereafter. The running of the period of limitations on collection after assessment shall be suspended under this subsection only with respect to the amount of such assessment equal to the amount of money or the value of specific property returned.” ## § 6511: Limitations on credit or refund - § 6511(h), § 6511(i): Pub. L. 105–206 added subsec. (h) and redesignated former subsec. (h) as (i). ## § 6512: Limitations in case of petition to Tax Court - § 6512(a)(5), § 6512(a)(6): Pub. L. 105–206, § 3464(b), added pars. (5) and (6). - § 6512(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 under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.” ## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax - § 6601(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 - § 6611(g)(1): Pub. L. 105–206 substituted “and (e)” for “(e), and (h)”. ## § 6621: Determination of rate of interest - § 6621(a)(1)(B): Pub. L. 105–206, § 3302(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “2 percentage points.” - § 6621(d): Pub. L. 105–206, § 3301(a), added subsec. (d). ## § 6631: Notice requirements - Enacted 26 U.S.C. § 6631. ## § 6651: Failure to file tax return or to pay tax - § 6651(h): Pub. L. 105–206 added subsec. (h). ## § 6656: Failure to make deposit of taxes - § 6656(c)(2): Pub. L. 105–206, § 3304(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “such failure occurs during the 1st quarter that such person was required to deposit any employment tax, and”. - § 6656(e): Pub. L. 105–206, § 3304(a), added subsec. (e). - § 6656(e)(1): Pub. L. 105–206, § 3304(c), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “A person may, with respect to any deposit of tax to be reported on such person’s return for a specified tax period, designate the period or periods within such specified tax period to which the deposit is to be applied for purposes of this section.” ## § 6672: Failure to collect and pay over tax, or attempt to evade or defeat tax - § 6672(b)(1): Pub. L. 105–206, § 3307(a), inserted “or in person” after “section 6212(b)”. - § 6672(b)(2): Pub. L. 105–206, § 3307(b)(1), inserted “(or, in the case of such a notice delivered in person, such delivery)” after “paragraph (1)”. - § 6672(b)(3): Pub. L. 105–206, § 3307(b)(2), inserted “or delivered in person” after “mailed” in introductory provisions and in subpar. (A). ## § 6724: Waiver; definitions and special rules - § 6724(c): Pub. L. 105–206, § 6012(d), inserted before period at end “(more than 100 information returns in the case of a partnership having more than 100 partners)”. - § 6724(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 Amendment note below. - § 6724(d)(1)(B)(x), § 6724(d)(1)(B)(xi), § 6724(d)(1)(B)(xii), § 6724(d)(1)(B)(xiii), § 6724(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 1997 Amendment note below. - § 6724(d)(1)(B)(xv): Pub. L. 105–206, § 6010(o)(4)(B), struck out “or” at end. - § 6724(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 1997 Amendment note below. - § 6724(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 the substitution for “, and” at end, to reflect the probable intent of Congress. - § 6724(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 1997 Amendment note below. - § 6724(d)(1)(B)(xvii): Pub. L. 105–206, § 6010(o)(4)(B), added cl. (xvii). - § 6724(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 - Enacted 26 U.S.C. § 6751. ## § 7122: Compromises - § 7122(c): Pub. L. 105–206, § 3462(a), added subsec. (c). - § 7122(d): Pub. L. 105–206, § 3462(c)(1), added subsec. (d). ## § 7123: Appeals dispute resolution procedures - Enacted 26 U.S.C. § 7123. ## § 7124: Cross references - § 7124: Pub. L. 105–206 renumbered section 7123 of this title as this section. ## § 7213: Unauthorized disclosure of information - § 7213(d), § 7213(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 - Enacted 26 U.S.C. § 7217. ## § 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 “gasoline, diesel fuel,” were the material proposed to be stricken. See 1997 Amendment note below. ## § 7421: Prohibition of suits to restrain assessment or collection - § 7421(a): Pub. L. 105–206 inserted “6015(d),” after “sections”. ## § 7422: Civil actions for refund - § 7422(j), § 7422(k): Pub. L. 105–206 added subsec. (j) and redesignated former subsec. (j) as (k). ## § 7426: Civil actions by persons other than taxpayers - § 7426(a)(4): Pub. L. 105–206, § 3106(b)(1), added par. (4). - § 7426(b)(5): Pub. L. 105–206, § 3106(b)(2)(A), added par. (5). - § 7426(g)(3): Pub. L. 105–206, § 3106(b)(2)(B), added par. (3). - § 7426(h), § 7426(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 - § 7429(a)(1): Pub. L. 105–206 substituted “Administrative review” for “Information to taxpayer” in heading and amended text of par. (1) generally. Prior to amendment, text read as follows: “Within 5 days after the day on which an assessment is made under section 6851(a), 6852(a), 6861(a), or 6862, or levy is made under section 6331(a) less than 30 days after notice and demand for payment is made under section 6331(a), the Secretary shall provide the taxpayer with a written statement of the information upon which the Secretary relies in making such assessment or levy.” ## § 7430: Awarding of costs and certain fees - § 7430(b)(4), § 7430(b): Pub. L. 105–206, § 6012(h), redesignated par. (5) as (4). - § 7430(c)(1)(B)(iii): Pub. L. 105–206, § 3101(a), substituted “$125” for “$110” and inserted “the difficulty of the issues presented in the case, or the local availability of tax expertise,” before “justifies a higher rate”. - § 7430(c)(2): Pub. L. 105–206, § 3101(b), added concluding provisions and struck out former concluding provisions which read as follows: “Such term shall only include costs incurred on or after the earlier of (i) the date of the receipt by the taxpayer of the notice of the decision of the Internal Revenue Service Office of Appeals, or (ii) the date of the notice of deficiency.” - § 7430(c)(3): Pub. L. 105–206, § 3101(c), substituted “attorneys” for “attorney’s” in heading and amended text of par. (3) generally. Prior to amendment, text read as follows: “For purposes of paragraphs (1) and (2), fees for the services of an individual (whether or not an attorney) who is authorized to practice before the Tax Court or before the Internal Revenue Service shall be treated as fees for the services of an attorney.” - § 7430(c)(4)(B)(iii), § 7430(c)(4)(B)(iv): Pub. L. 105–206, § 3101(d), added cl. (iii) and redesignated former cl. (iii) as (iv). - § 7430(c)(4)(D): Pub. L. 105–206, § 6014(e), substituted “subparagraph (A)(ii)” for “subparagraph (A)(iii)” in introductory provisions. - § 7430(c)(4)(E): Pub. L. 105–206, § 3101(e)(1), added subpar. (E). - § 7430(g): Pub. L. 105–206, § 3101(e)(2), added subsec. (g). ## § 7431: Civil damages for unauthorized inspection or disclosure of returns and return information - § 7431(c)(2): Pub. L. 105–206, § 3101(f), substituted “, plus” for the period at end. - § 7431(c)(3): Pub. L. 105–206, § 3101(f), added par. (3). - § 7431(g), § 7431(h): Pub. L. 105–206, § 6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h), and substituted “(9)” for “(8)” in heading. ## § 7433: Civil damages for certain unauthorized collection actions - § 7433(a): Pub. L. 105–206, § 3102(a)(1)(A), inserted “, or by reason of negligence,” after “recklessly or intentionally”. - § 7433(b): Pub. L. 105–206, § 3102(a)(1)(B)(i), (c)(2), in introductory provisions, inserted “or petition filed under subsection (e)” after “subsection (a)” and inserted “($100,000, in the case of negligence)” after “$1,000,000”. - § 7433(b)(1): Pub. L. 105–206, § 3102(a)(1)(B)(ii), inserted “or negligent” after “reckless or intentional”. - § 7433(d)(1): Pub. L. 105–206, § 3102(a)(2), substituted “Requirement that administrative remedies be exhausted” for “Award for damages may be reduced if administrative remedies not exhausted” in heading and amended text of par. (1) generally. Prior to amendment, text read as follows: “The amount of damages awarded under subsection (b) may be reduced if the court determines that the plaintiff has not exhausted the administrative remedies available to such plaintiff within the Internal Revenue Service.” - § 7433(e): Pub. L. 105–206, § 3102(c)(1), added subsec. (e). ## § 7434: Civil damages for fraudulent filing of information returns - § 7434(b)(3): Pub. L. 105–206 substituted “attorneys’ fees” for “attorneys fees”. ## § 7436: Proceedings for determination of employment status - § 7436(c)(1): Pub. L. 105–206 substituted “$50,000” for “$10,000”. ## § 7443A: Special trial judges - § 7443A(b)(3): Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”. - § 7443A(b)(4), § 7443A(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. (4) as (5). - § 7443A(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 - § 7479(a)(1), § 7479(a)(2): Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”. - § 7479(c): Pub. L. 105–206, § 3104(b), added subsec. (c). ## § 7491: Burden of proof - Enacted 26 U.S.C. § 7491. ## § 7502: Timely mailing treated as timely filing and paying - § 7502(c): Pub. L. 105–206 inserted “; electronic filing” after “mailing” in heading and amended text of subsec. (c) generally. Prior to amendment, text read as follows: ## § 7525: Confidentiality privileges relating to taxpayer communications - Enacted 26 U.S.C. § 7525. ## § 7526: Low-income taxpayer clinics - Enacted 26 U.S.C. § 7526. ## § 7602: Examination of books and witnesses - § 7602(c): Pub. L. 105–206, § 3417(a), added subsec. (c). Former subsec. (c) redesignated (d). - § 7602(d): Pub. L. 105–206, § 3417(a), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). - § 7602(d): Pub. L. 105–206, § 3412, added subsec. (d). - § 7602(e): Pub. L. 105–206, § 3417(a), redesignated subsec. (d) as (e). ## § 7603: Service of summons - § 7603(a): Pub. L. 105–206, § 3416(a), designated existing provisions as subsec. (a) and inserted heading. - § 7603(b): Pub. L. 105–206, § 3416(a), added subsec. (b). - § 7603(b)(2): Pub. L. 105–206, § 3413(c), added subpar. (J) and concluding provisions. ## § 7608: Authority of internal revenue enforcement officers - § 7608(b)(1): Pub. L. 105–206 struck out “or of the Internal Security Division” after “Intelligence Division”. ## § 7609: Special procedures for third-party summonses - § 7609(a)(1): Pub. L. 105–206, § 3415(a), reenacted heading without change and in text substituted “If any summons to which this section applies requires the giving of testimony on or relating to, the production of any portion of records made or kept on or relating to, or the production of any computer software source code (as defined in 7612(d)(2)) with respect to, any person (other than the person summoned) who is identified in the summons, then” for “If— - § 7609(a)(3): Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3), substituted “subsection (c)(2)(D)” for “subsection (c)(2)(B)”, and struck out heading and text of former par. (3). Text read as follows: “For purposes of this subsection, the term ‘third-party recordkeeper’ means— - § 7609(a): Pub. L. 105–206, § 3415(c)(1), struck out heading and text of par. (4). Text read as follows: “Paragraph (1) shall not apply to any summons— - § 7609(a): Pub. L. 105–206, § 3415(c)(1), redesignated par. (5) as (3). - § 7609(c): Pub. L. 105–206, § 3415(c)(2), reenacted heading without change and amended text generally, substituting present provisions for provisions which had: in par. (1) declared a general rule of including within subsection summons issued under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602(a)(2); in par. (2) set forth exceptions where summons was solely to determine identity of person having a numbered account, or was in aid of collection of liability of person against whom assessment or judgment had been made, or his transferee or fiduciary; and in par. (3) defined “records” and declared that summons requiring testimony about records would be treated as summons requiring production of such records. - § 7609(e)(2): Pub. L. 105–206, § 3415(c)(3), substituted “summoned party’s response to the summons” for “third-party recordkeeper’s response to the summons described in subsection (c), or the summoned party’s response to a summons described in subsection (f)”. - § 7609(f): Pub. L. 105–206, § 3415(c)(4)(A), substituted “subsection (c)(1)” for “subsection (c)” in introductory provisions. - § 7609(f)(3): Pub. L. 105–206, § 3415(c)(4)(B), inserted “or testimony” after “records”. - § 7609(g): Pub. L. 105–206, § 3415(c)(5), substituted “A summons is described in this subsection if” for “In the case of any summons described in subsection (c), the provisions of subsections (a)(1) and (b) shall not apply if”. - § 7609(i): Pub. L. 105–206, § 3415(c)(6)(A), struck out “third-party recordkeeper and” after “Duty of” in heading. - § 7609(i)(1): Pub. L. 105–206, § 3415(c)(6)(B), substituted “to which this section applies for the production of records, the summoned party” for “described in subsection (c), the third-party recordkeeper”. - § 7609(i)(2): Pub. L. 105–206, § 3415(c)(6)(C), substituted “summoned party” for “recordkeeper” in heading and “the summoned party” for “the third-party recordkeeper” in text. - § 7609(i)(3): Pub. L. 105–206, § 3415(c)(6)(D), substituted “summoned party” for “recordkeeper” in heading and amended text of par. (3) generally. Prior to amendment, text read as follows: “Any third-party recordkeeper, or agent or employee thereof, making a disclosure of records pursuant to this section in good-faith reliance on the certificate of the Secrtetary or an order of a court requiring production of records shall not be liable to any customer or other person for such disclosure.” - § 7609(j): Pub. L. 105–206, § 3415(b), added subsec. (j). ## § 7611: Restrictions on church tax inquiries and examinations - § 7611(f)(1): Pub. L. 105–206 substituted “Secretary” for “Assistant Commissioner for Employee Plans and Exempt Organizations of the Internal Revenue Service” in concluding provisions. ## § 7612: Special procedures for summonses for computer software - Enacted 26 U.S.C. § 7612. ## § 7613: Cross references ## § 7702B: Treatment of qualified long-term care insurance - § 7702B(e)(2): Pub. L. 105–206 inserted “section” after “Application of” in heading. ## § 7704: Certain publicly traded partnerships treated as corporations - § 7704(g)(3)(C): Pub. L. 105–206 inserted at end “and shall be paid by the partnership. Section 6655 shall be applied to such partnership with respect to such tax in the same manner as if the partnership were a corporation, such tax were imposed by section 11, and references in such section to taxable income were references to the gross income referred to in subparagraph (A)”. ## § 7802: Internal Revenue Service Oversight Board - § 7802: Pub. L. 105–206 amended section catchline and text of section generally, substituting present provisions for provisions which: in subsec. (a), declared that there shall be in the Department of the Treasury a Commissioner of Internal Revenue, appointed by the President, with such duties and powers as prescribed by Secretary of the Treasury; in subsec. (b), established Office of Employee Plans and Exempt Organizations to carry out functions with respect to organizations exempt from tax and with respect to plans to which part I of subchapter D of chapter 1 applied; in subsec. (c), established Office for Taxpayer Services such as telephone, walk-in, and taxpayer educational services, and design and production of forms; and in subsec. (d), established Office of Taxpayer Advocate and set forth functions of Office and responsibilities of Commissioner regarding response to recommendations of Office. See section 7803 of this title. ## § 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 subsec. (a), authorized appointment of persons for administration and enforcement of internal revenue laws; in subsec. (b), directed Secretary to determine and designate posts of duty of employees in field service, and authorized Secretary to order such employees to duty within and outside District of Columbia; and in subsec. (c), directed Secretary to issue notice and demand for failure to account for and pay over money or property collected in connection with internal revenue laws, and deemed amount so demanded to be imposed and assessed upon the officer or employee upon the date of such notice and demand. See section 7804 of this title. ## § 7804: Other personnel - § 7804: Pub. L. 105–206 amended section catchline and text generally, substituting present provisions for provisions which had declared: in subsec. (a), that provisions of Reorganization Plans No. 26 of 1950 and No. 1 of 1952 should apply to all functions vested by this title, or by any act amending this title in any officer, employee, or agency of the Department; and in subsec. (b), that nothing in such Reorganization Plans should be considered to impair existing rights and remedies, that for the purpose of any action to recover tax all statutes, rules, and regulations referring to collector of internal revenue, principal officer for internal revenue district, or Secretary, should be deemed to refer to officer whose acts gave rise to such action, and that venue of any such action should be the same as under existing law. ## § 7805: Rules and regulations - § 7805(d): Pub. L. 105–206 struck out “by regulations or forms” before “prescribe”. ## § 7811: Taxpayer Assistance Orders - § 7811(a): Pub. L. 105–206, § 1102(c), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Upon application filed by a taxpayer with the Office of the Taxpayer Advocate (in such form, manner, and at such time as the Secretary shall by regulations prescribe), the Taxpayer Advocate may issue a Taxpayer Assistance Order if, in the determination of the Taxpayer Advocate, the taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the Secretary.” - § 7811(b)(2)(D): Pub. L. 105–206, § 1102(d)(1)(C), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”. - § 7811(c): Pub. L. 105–206, § 1102(d)(1)(D), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” wherever appearing. - § 7811(d)(1): Pub. L. 105–206, § 1102(d)(2), which directed amendment of par. (1) by substituting “National Taxpayer Advocate’s” for “Taxpayer Advocate’s”, could not be executed because the words “Taxpayer Advocate’s” did not appear. - § 7811(d)(2): Pub. L. 105–206, § 1102(d)(1)(E), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”. - § 7811(e): Pub. L. 105–206, § 1102(d)(1)(F), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and text. - § 7811(f): Pub. L. 105–206, § 1102(d)(1)(G), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and in two places in text. ## § 7872: Treatment of loans with below-market interest rates - § 7872(f)(2)(B): Pub. L. 105–206 substituted “forgone” for “foregone”. ## § 8021: Powers - § 8021(e), § 8021: Pub. L. 105–206 added subsecs. (e) and (f). ## § 8022: Duties - § 8022(3): Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or the House of Representatives, or both, the results of its investigations, together with such recommendation as it may deem advisable.” ## § 9502: Airport and Airway Trust Fund - § 9502(b): Pub. L. 105–206, § 6010(g)(2), moved concluding provisions from end of par. (1) to end of subsec. (b). - § 9502(e): Pub. L. 105–206, § 6023(31), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: ## § 9503: Highway Trust Fund ## § 9504: Sport Fish Restoration and Boating Trust Fund ## § 9811: Standards relating to benefits for mothers and newborns - § 9811(e), § 9811: Pub. L. 105–206 redesignated subsec. (f) as (e).