Bill H.R. 2884 · Bluebook JCT general explanation (2003)
§ 5 Cross references relating to tax on individuals
- (b)(1) Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”.
§ 101 Certain death benefits
- (i) Pub. L. 107–134 added subsec. (i).
§ 104 Compensation for injuries or sickness
- (a)(5) Pub. L. 107–134 substituted “a terroristic or military action (as defined in section 692(c)(2)).” for “a violent attack…
§ 139 Disaster relief payments
- Enacted § 139
§ 140 Cross references to other Acts
- § 140 Pub. L. 107–134 renumbered section 139 of this title as this section.
§ 642 Special rules for credits and deductions
- (b) Pub. L. 107–134 reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text…
§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- § 692 Pub. L. 107–134, § 101(c)(1), amended section catchline generally. Prior to amendment, catchline read as follows…
- (c) Pub. L. 107–134, § 113(b)(2), struck out “sustained overseas” after “injuries” in heading.
- (c)(1) Pub. L. 107–134, § 113(b)(1), struck out “outside the United States” before “in a terroristic or military action” in…
- (d) Pub. L. 107–134, § 101(a), added subsec. (d).
§ 2053 Expenses, indebtedness, and taxes
- (d)(3)(B) Pub. L. 107–134 substituted “section 2011(d)” for “section 2011(e)”.
§ 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2201 Pub. L. 107–134 amended section catchline and text of section generally, substituting present provisions for provisions…
§ 5891 Structured settlement factoring transactions
- Enacted § 5891
§ 6013 Joint returns of income tax by husband and wife
- (f)(2)(B) Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”.
§ 6081 Extension of time for filing returns
- (c) Pub. L. 107–134 amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For time…
§ 6103 Confidentiality and disclosure of returns and return information
- (a)(2) Pub. L. 107–134, § 201(c)(1), inserted “any local law enforcement agency receiving information under subsection…
- (b)(11) Pub. L. 107–134, § 201(c)(2), added par. (11).
- (i)(3) Pub. L. 107–134, § 201(c)(3), inserted “or terrorist” after “criminal” in heading.
- (i)(3)(C) Pub. L. 107–134, § 201(a), added subpar. (C).
- (i)(4)(A) Pub. L. 107–134, § 201(c)(4)(A), inserted “or (7)(C)” after “paragraph (1)” in introductory provisions.
- (i)(4)(B) Pub. L. 107–134, § 201(c)(4)(B), substituted “(3)(A) or (C), or (7)” for “or (3)(A)”.
- (i)(6) Pub. L. 107–134, § 201(c)(5), substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”.
- (i)(7) Pub. L. 107–134, § 201(b), added par. (7). Former par. (7) redesignated (8).
- (i)(8) Pub. L. 107–134, § 201(b), redesignated par. (7) as (8).
- (p)(3)(A) Pub. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”.
- (p)(3)(C)(i) Pub. L. 107–134, § 201(c)(6)(B), substituted “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)” in introductory provisions.
- (p)(4) Pub. L. 107–134, § 201(c)(7)(A), in introductory provisions, substituted “(i)(1), (2), (3), (5), or (7),” for “(i)(1)…
- (p)(4)(F)(ii) Pub. L. 107–134, § 201(c)(7)(B), substituted “(i)(1), (2), (3), (5) or (7),” for “(i)(1), (2), (3), or (5),” in…
- (p)(6)(B)(i) Pub. L. 107–134, § 201(c)(8), substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.
§ 6105 Confidentiality of information arising under treaty obligations
- (b)(2) Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end.
- (b)(3) Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4).
- (b)(3) Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”.
- (b)(4) Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4).
§ 6161 Extension of time for paying tax
- (d)(3) Pub. L. 107–134 added par. (3).
§ 6404 Abatements
§ 7213 Unauthorized disclosure of information
- (a)(2) Pub. L. 107–134 substituted “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.
§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- (a)(1)(K) Pub. L. 107–134 struck out “in regulations prescribed under this section” before “by the Secretary”.
§ 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- § 7508A Pub. L. 107–134 amended section catchline and text generally, substituting present provisions for provisions which had…