Bill H.R. 4328 · House report H. Rept. 105-648 · Senate report S. Rept. 105-249 · Conference report H. Rept. 105-825 · Bluebook JCT general explanation (1998)
§ 1 Tax imposed
§ 24 Child tax credit
- (d)(2) Pub. L. 105–277 substituted “For taxable years beginning after December 31, 1998, the credit” for “The credit”.
§ 26 Limitation based on tax liability; definition of tax liability
- (a) Pub. L. 105–277 inserted concluding provisions.
§ 41 Credit for increasing research activities
- (h)(1) Pub. L. 105–277 substituted “June 30, 1999” for “June 30, 1998” in subpar. (B) and substituted “36-month” for…
§ 45C Clinical testing expenses for certain drugs for rare diseases or conditions
- (b)(1) Pub. L. 105–277 substituted “June 30, 1999” for “June 30, 1998”.
§ 51 Amount of credit
- (c)(4) Pub. L. 105–277, § 1002(a), substituted “June 30, 1999” for “June 30, 1998”.
- (d)(6)(B)(i) Pub. L. 105–277, § 4006(c)(1), substituted “plan for employment” for “rehabilitation plan”.
§ 56 Adjustments in computing alternative minimum taxable income
- (a)(3) Pub. L. 105–277 substituted “section 460(b)(1)” for “section 460(b)(2)” and “section 460(b)(3)” for “section 460(b)(4)”.
§ 67 2-percent floor on miscellaneous itemized deductions
- (b)(3) Pub. L. 105–277 substituted “for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for…
§ 68 Overall limitation on itemized deductions
- § 68 Pub. L. 105–277 substituted “for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for…
§ 86 Social security and tier 1 railroad retirement benefits
- (b)(2)(A) Pub. L. 105–277 inserted “221,” after “137,”.
§ 135 Income from United States savings bonds used to pay higher education tuition and fees
- (c)(4)(A) Pub. L. 105–277 inserted “221,” after “137,”.
§ 137 Adoption assistance programs
- (b)(3)(A) Pub. L. 105–277 inserted “221,” after “and sections”.
§ 146 Volume cap
§ 162 Trade or business expenses
- (l)(1)(B) Pub. L. 105–277 amended table in subpar. (B) generally. Prior to amendment, table read as follows:
§ 163 Interest
- (h)(2)(F) Pub. L. 105–277 added subpar. (F).
§ 170 Charitable, etc., contributions and gifts
- (e)(5) Pub. L. 105–277 struck out heading and text of subpar. (D). Text read as follows: “This paragraph shall not apply to…
§ 172 Net operating loss deduction
- (b)(1) Pub. L. 105–277, § 2013(c), inserted concluding provisions.
- (b)(1) Pub. L. 105–277, § 4003(h), added cl. (iv).
- (b)(1) Pub. L. 105–277, § 2013(a), added subpar. (G).
- (d)(4)(C) Pub. L. 105–277, § 4004(a), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “any…
- (f)(1) Pub. L. 105–277, § 3004(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Any amount…
- § 172 Pub. L. 105–277, § 2013(b), added subsec. (i) and redesignated former subsec. (i) as (j).
§ 219 Retirement savings
- (g)(3)(A)(ii) Pub. L. 105–277 inserted “221,” after “137,”.
§ 221 Interest on education loans
- (b)(2)(C) Pub. L. 105–277, § 4003(a)(2)(A)(iii), struck out concluding provisions which read as follows: “For purposes of…
- (b)(2)(C)(i) Pub. L. 105–277, § 4003(a)(2)(A)(i), struck out “135, 137,” after “sections”.
- (b)(2)(C)(ii) Pub. L. 105–277, § 4003(a)(2)(A)(ii), inserted “135, 137,” after “sections 86,”.
- (e)(1) Pub. L. 105–277, § 4003(a)(3), inserted before period at end “or to any person by reason of a loan under any qualified…
§ 264 Certain amounts paid in connection with insurance contracts
- (f)(3) Pub. L. 105–277 inserted concluding provisions.
§ 332 Complete liquidations of subsidiaries
§ 334 Basis of property received in liquidations
- (b)(1) Pub. L. 105–277 substituted “section 332” for “section 332(a)”.
§ 351 Transfer to corporation controlled by transferor
- (c)(2) Pub. L. 105–277 inserted “, or the fact that the corporation whose stock was distributed issues additional stock,”…
§ 368 Definitions relating to corporate reorganizations
- (a)(2)(H)(ii) Pub. L. 105–277 inserted “, or the fact that the corporation whose stock was distributed issues additional stock,”…
§ 408A Roth IRAs
- (c)(3)(C) Pub. L. 105–277 substituted “, and” for period at end.
§ 451 General rule for taxable year of inclusion
- (h) Pub. L. 105–277 added subsec. (h).
§ 469 Passive activity losses and credits limited
- (i)(3)(E)(iii) Pub. L. 105–277 amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “any amount allowable as a…
§ 873 Deductions
- (b)(1) Pub. L. 105–277 amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “The…
§ 953 Insurance income
§ 954 Foreign base company income
- (c)(1)(B)(i) Pub. L. 105–277, § 1005(e), inserted “other than property which gives rise to income not treated as foreign personal…
- (c)(2)(C) Pub. L. 105–277, § 1005(c), amended heading and text of subpar. (C), generally. Prior to amendment, text read as…
- (e)(2) Pub. L. 105–277, § 1005(d), inserted “or” at end of subpar. (A), substituted a period for “, or” at end of subpar. (B)…
- (e)(2) Pub. L. 105–277, § 4003(j), substituted “(h)(9)” for “(h)(8)”.
- (e)(2) Pub. L. 105–277, § 1005(d), struck out subpar. (C) which read as follows: “in the case of taxable years described in…
- (h) Pub. L. 105–277, § 1005(a), amended heading and text of subsec. (h) generally. Prior to amendment, text consisted of…
- (i) Pub. L. 105–277, § 1005(b)(2), added subsec. (i).
§ 2001 Imposition and rate of tax
- (f)(2) Pub. L. 105–277 inserted concluding provisions.
§ 2031 Definition of gross estate
- (c)(10) Pub. L. 105–277, § 4006(c)(3), substituted “section 2057(e)(3)” for “section 2033A(e)(3)”.
§ 3121 Definitions
- (b)(7)(C) Pub. L. 105–277 added Pub. L. 105–33, § 11246(b)(2)(A). See 1997 Amendment note below.
§ 4132 Definitions and special rules
§ 6015 Relief from joint and several liability on joint return
- (e)(3)(A) Pub. L. 105–277 substituted “of subsection (b) or (f)” for “of this section”.
§ 6033 Returns by exempt organizations
- (c) Pub. L. 105–277 inserted “and” at end of par. (1), redesignated par. (3) as (2), and struck out former par. (2) which…
§ 6103 Confidentiality and disclosure of returns and return information
- (h)(5) Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
- (h)(6) Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
- (j)(5) Pub. L. 105–277, § 4006(a)(1), added par. (5).
- (l)(13)(D) Pub. L. 105–277, § 1006, substituted “September 30, 2003” for “September 30, 1998”.
- (p)(3)(A) Pub. L. 105–277, § 4002(h), inserted “(f)(5),” after “(c), (e),”.
- (p)(4) Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)” in introductory provisions.
- (p)(4)(F)(ii) Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)”.
§ 6104 Publicity of information required from certain exempt organizations and certain trusts
§ 6159 Agreements for payment of tax liability in installments
§ 6213 Restrictions applicable to deficiencies; petition to Tax Court
§ 6311 Payment of tax by commercially acceptable means
- (d)(2) Pub. L. 105–277 substituted “under any such contract for the use of credit, debit, or charge cards for the payment of…
§ 6404 Abatements
- (h)(2) Pub. L. 105–277 inserted “Robert T. Stafford” before “Disaster”.
§ 6652 Failure to file certain information returns, registration statements, etc.
§ 6654 Failure by individual to pay estimated income tax
- (d)(1)(C)(i) Pub. L. 105–277 in table substituted items assigning applicable percentages of 105 for 1998 and 106 for 1999 or 2000…
§ 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6685 Pub. L. 105–277 struck out “or (e)” after “subsection (d)”.
§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
§ 7207 Fraudulent returns, statements, or other documents
- § 7207 Pub. L. 105–277 struck out “or (e)” after “subsection (d)”.
§ 7421 Prohibition of suits to restrain assessment or collection
- (a) Pub. L. 105–277 substituted “6015(e)” for “6015(d)” and inserted “6331(i),” after “6246(b),”.
§ 7443A Special trial judges
§ 7491 Burden of proof
- (a)(2) Pub. L. 105–277 inserted concluding provisions.
§ 9503 Highway Trust Fund
- (f)(2) Pub. L. 105–277 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “no interest accruing after…
§ 9510 Vaccine Injury Compensation Trust Fund
- (b)(3) Pub. L. 105–277, § 4003(d)(2), added par. (3).
- (b)(3) Pub. L. 105–277, § 1504(a)(2), which directed amendment of subsec. (b) by adding a new par. (3) at the end, was…
- (c)(1) Pub. L. 105–277, § 4003(d)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as…
- (c)(1) Pub. L. 105–277, § 1504(a)(1), which directed the general amendment of par. (1), was repealed by Pub. L. 106–170, §…