Pub. L. 108-357 Oct. 22, 2004

118 Stat. 1506 · Changed 243 sections of the Code

Bill H.R. 4520 · House report H. Rept. 108-548 · Conference report H. Rept. 108-755 · Bluebook JCT general explanation (2005)

§ 1 Tax imposed

  • (h)(10)(F) (h)(10)(G) (h)(10) Pub. L. 108–357, § 413(c)(1)(A), inserted “and” at end of subpar. (F), redesignated subpar. (H) as (G), and struck out…
  • (h)(11)(C)(iii) Pub. L. 108–357, § 413(c)(1)(B), struck out “a foreign personal holding company (as defined in section 552), a foreign…

§ 38 General business credit

  • (b)(16) Pub. L. 108–357, § 245(c)(1), added par. (16).
  • (b)(17) Pub. L. 108–357, § 302(b), added par. (17).
  • (b)(18) Pub. L. 108–357, § 339(b), added par. (18).
  • (b)(19) Pub. L. 108–357, § 341(b), added par. (19).
  • (c)(2)(A)(ii)(II) (c)(3) Pub. L. 108–357, § 711(b), inserted “or the specified credits” after “employee credit”.
  • (c)(4) (c)(5) Pub. L. 108–357, § 711(a), added par. (4) and redesignated former par. (4) as (5).

§ 39 Carryback and carryforward of unused credits

  • (a)(3) Pub. L. 108–357, § 341(c), added par. (3).
  • (d) Pub. L. 108–357, § 245(b)(1), amended heading and text of subsec. (d) generally, substituting provisions prohibiting…

§ 40 Alcohol, etc., used as fuel

  • (c) Pub. L. 108–357, § 301(c)(1), substituted “section 4041(b)(2), section 6426, or section 6427(e)” for “subsection…
  • (d)(4) Pub. L. 108–357, § 301(c)(2), reenacted heading without change and amended text of par. (4) generally, substituting…
  • (e)(1)(A) Pub. L. 108–357, § 301(c)(3)(A), substituted “2010” for “2007”.
  • (e)(1)(B) Pub. L. 108–357, § 301(c)(3)(B), substituted “2011” for “2008”.
  • (g)(6) Pub. L. 108–357, § 313(a), added par. (6).
  • (h)(1) Pub. L. 108–357, § 301(c)(4)(A), substituted “2010” for “2007” in introductory provisions.
  • (h)(2) Pub. L. 108–357, § 301(c)(4)(B), substituted “through 2010” for “, 2006, or 2007” in table.

§ 40A Biodiesel and renewable diesel used as fuel

§ 43 Enhanced oil recovery credit

  • (c)(1)(D) Pub. L. 108–357, § 707(a), added subpar. (D).
  • (c)(5) Pub. L. 108–357, § 707(b), added par. (5).

§ 45 Electricity produced from certain renewable resources, etc.

  • § 45 Pub. L. 108–357, § 710(b)(3)(B), inserted “, etc” after “resources” in section catchline.
  • (b)(2) Pub. L. 108–357, § 710(b)(3)(C), substituted “The 1.5 cent amount in subsection (a), the 8 cent amount in paragraph…
  • (b)(3) Pub. L. 108–357, § 710(f), inserted “the lesser of ½ or” before “a fraction” in introductory provisions and “This…
  • (b)(4) Pub. L. 108–357, § 710(c), added par. (4).
  • (c) Pub. L. 108–357, § 710(a), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) defined…
  • (d) Pub. L. 108–357, § 710(b)(1), added subsec. (d). Former subsec. (d) redesignated (e).
  • (e) Pub. L. 108–357, § 710(b)(1), redesignated subsec. (d) as (e).
  • (e)(7)(A)(i) Pub. L. 108–357, § 710(b)(3)(A), substituted “subsection (d)(1)” for “subsection (c)(3)(A)”.
  • (e)(8) Pub. L. 108–357, § 710(b)(2), added par. (8).
  • (e)(9) Pub. L. 108–357, § 710(d), added par. (9).

§ 45D New markets tax credit

  • (e)(2) Pub. L. 108–357, § 221(a), amended heading and text of par. (2) generally, substituting provisions relating to…
  • (e)(4) Pub. L. 108–357, § 221(b), added par. (4).
  • (e)(5) Pub. L. 108–357, § 223(a), added par. (5).

§ 45G Railroad track maintenance credit

§ 45H Credit for production of low sulfur diesel fuel

§ 45I Credit for producing oil and gas from marginal wells

§ 46 Amount of credit

  • § 46 Pub. L. 108–357 inserted “and” at end of par. (1), substituted a period for “, and” at end of par. (2), and struck out…

§ 48 Energy credit

  • § 48 Pub. L. 108–357, § 322(d)(2)(B), struck out “; reforestation credit” after “Energy credit” in section catchline.
  • (a)(3) Pub. L. 108–357, § 710(e), inserted at end of concluding provisions “Such term shall not include any property which is…
  • (a)(5) Pub. L. 108–357, § 322(d)(2)(A)(iii), redesignated subsec. (a)(5) as (b).
  • (a)(5) Pub. L. 108–357, § 322(d)(2)(A)(ii), substituted “subsection (a)” for “this subsection”.
  • (b) Pub. L. 108–357, § 322(d)(2)(A)(iii), redesignated subsec. (a)(5) as (b).
  • (b) Pub. L. 108–357, § 322(d)(2)(A)(i), struck out heading and text of subsec. (b). Text read as follows:

§ 50 Other special rules

  • (c)(3) Pub. L. 108–357 struck out “or reforestation credit” after “energy credit” in introductory provisions.

§ 53 Credit for prior year minimum tax liability

  • (d)(1)(B)(i)(II) Pub. L. 108–357 struck out “and if section 59(a)(2) did not apply” before period at end.

§ 55 Alternative minimum tax imposed

  • (c)(2) (c)(3) Pub. L. 108–357 added par. (2) and redesignated former par. (2) as (3).

§ 56 Adjustments in computing alternative minimum taxable income

  • § 56 Pub. L. 108–357, § 248(b)(1), inserted “or 1357” after “section 139A” in concluding provisions.
  • § 56 Pub. L. 108–357, § 101(b)(4), struck out “114 or” before “139A” in concluding provisions.
  • § 56 Pub. L. 108–357, § 102(b), added cl. (v).
  • § 56 Pub. L. 108–357, § 422(b), added cl. (vi).
  • § 56 Pub. L. 108–357, § 835(b)(1), substituted “or REMIC” for “REMIC, or FASIT”.

§ 59 Other definitions and special rules

  • (a)(2) (a)(3) (a) Pub. L. 108–357 redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which…

§ 62 Adjusted gross income defined

  • (a)(19) Pub. L. 108–357, § 703(a), added par. (19) relating to costs involving discrimination suits, etc.
  • (e) Pub. L. 108–357, § 703(b), added subsec. (e).

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

  • (w) (x) Pub. L. 108–357 added subsec. (w) and redesignated former subsec. (w) as (x).

§ 83 Property transferred in connection with performance of services

  • (c)(4) Pub. L. 108–357 added par. (4).

§ 86 Social security and tier 1 railroad retirement benefits

  • (b)(2)(A) Pub. L. 108–357 inserted “199,” before “221”.

§ 87 Alcohol and biodiesel fuels credits

  • § 87 Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income…

§ 108 Income from discharge of indebtedness

  • (e)(8) Pub. L. 108–357, § 896(a), amended heading and text of par. (8) generally. Prior to amendment, text read as follows…
  • (f)(4) Pub. L. 108–357, § 320(a), added par. (4).

§ 121 Exclusion of gain from sale of principal residence

  • (d)(10) Pub. L. 108–357 added par. (10) relating to property acquired in like-kind exchange.

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

  • (c)(4)(A) Pub. L. 108–357 inserted “199,” before “221”.

§ 137 Adoption assistance programs

  • (b)(3)(A) Pub. L. 108–357 inserted “199,” before “221”.

§ 142 Exempt facility bond

  • (a)(14) Pub. L. 108–357, § 701(a), added par. (14).
  • (l) Pub. L. 108–357, § 701(b), added subsec. (l).

§ 144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

  • (a)(4)(F) Pub. L. 108–357, § 340(b), inserted at end “This subparagraph shall not apply to bonds issued after September 30, 2009.”
  • (a)(4)(G) Pub. L. 108–357, § 340(a), added subpar. (G).

§ 146 Volume cap

  • (g)(3) Pub. L. 108–357 substituted “(13), or (14)” for “or (13)” and “qualified public educational facilities, and qualified…

§ 162 Trade or business expenses

  • (m)(4) Pub. L. 108–357, § 802(b)(2), added subpar. (G).
  • (o) Pub. L. 108–357, § 318(b), struck out “reimbursed” before “expenses” in heading.
  • (o)(2) (o)(3) Pub. L. 108–357, § 318(a), added par. (2) and redesignated former par. (2) as (3).

§ 163 Interest

  • (e)(3)(B) (e)(3)(C) Pub. L. 108–357, § 841(a), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (l)(2) Pub. L. 108–357, § 845(a), inserted “or equity held by the issuer (or any related party) in any other person” after “or…
  • (l)(3) Pub. L. 108–357, § 845(d), substituted “or any other person” for “or a related party” in introductory provisions.
  • (l)(4) (l)(5) (l)(6) (l)(7) Pub. L. 108–357, § 845(b), (c), added pars. (4) and (5) and redesignated former pars. (4) and (5) as (6) and (7)…
  • (m) (n) Pub. L. 108–357, § 838(a), added subsec. (m) and redesignated former subsec. (m) as (n).

§ 164 Taxes

  • (b)(5) Pub. L. 108–357 added par. (5).

§ 167 Depreciation

  • (f)(1)(C) Pub. L. 108–357, § 847(b)(1), added subpar. (C).
  • (f)(2) Pub. L. 108–357, § 847(b)(2), inserted at end “If such property would be tax-exempt use property as defined in…
  • (g)(5)(E) (g)(5)(F) (g)(5)(G) Pub. L. 108–357, § 242(b), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively.
  • (g)(7) Pub. L. 108–357, § 242(a), added par. (7).

§ 168 Accelerated cost recovery system

  • (b)(2)(A) Pub. L. 108–357, § 211(d)(2), inserted “not referred to in paragraph (3)” before comma at end.
  • (b)(3)(G) (b)(3) Pub. L. 108–357, § 211(d)(1), added subpars. (G) and (H).
  • (e)(3)(C)(ii) Pub. L. 108–357, § 704(a), added cl. (ii). Former cl. (ii) redesignated (iii).
  • (e)(3)(C)(iii) Pub. L. 108–357, § 706(a), added cl. (iii). Former cl. (iii) redesignated (iv).
  • (e)(3)(C)(iii) Pub. L. 108–357, § 704(a), redesignated cl. (ii) as (iii).
  • (e)(3)(C)(iv) Pub. L. 108–357, § 706(a), redesignated cl. (iii) as (iv).
  • (e)(3)(E)(iv) (e)(3)(E)(v) Pub. L. 108–357, § 211(a), added cls. (iv) and (v).
  • (e)(3)(E)(vi) Pub. L. 108–357, § 901(a), added cl. (vi).
  • (e)(3)(F) Pub. L. 108–357, § 901(b), added subpar. (F).
  • (e)(6) (e) Pub. L. 108–357, § 211(b), (c), added pars. (6) and (7).
  • (g)(3)(A) Pub. L. 108–357, § 847(a), inserted “(notwithstanding any other subparagraph of this paragraph)” after “shall”.
  • (g)(3)(B) Pub. L. 108–357, § 901(c), inserted table items relating to subpars. (E)(vi) and (F).
  • (g)(3)(B) Pub. L. 108–357, § 706(c), which directed amendment of table by inserting item relating to subpar. (C)(iii) after item…
  • (g)(3)(B) Pub. L. 108–357, § 211(e), inserted table items relating to subpars. (E)(iv) and (E)(v).
  • (h)(2)(A) Pub. L. 108–357, § 847(e), added cl. (iv) and concluding provisions.
  • (h)(3)(A) Pub. L. 108–357, § 847(d), inserted at end “Notwithstanding subsection (i)(3)(A)(i), in determining a lease term for…
  • (i)(3)(A)(ii) (i)(3)(A)(iii) Pub. L. 108–357, § 847(c), added cl. (ii) and redesignated former cl. (ii) as (iii).
  • (i)(15) Pub. L. 108–357, § 704(b), added par. (15).
  • (i)(16) Pub. L. 108–357, § 706(b), added par. (16).
  • (k)(2)(A) Pub. L. 108–357, § 336(a)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.
  • (k)(2)(B) Pub. L. 108–357, § 336(b)(1), added cl. (iv).
  • (k)(2)(C) Pub. L. 108–357, § 336(a)(1), added subpar. (C). Former subpar. (C) redesignated (D).
  • (k)(2)(D) Pub. L. 108–357, § 336(a)(1), redesignated subpar. (C) as (D). Former subpar. (D) redesignated (E).
  • (k)(2)(E) Pub. L. 108–357, § 336(a)(1), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F).
  • (k)(2)(E) Pub. L. 108–357, § 337(a), which directed amendment of subcl. (II) by inserting before comma at end “(or, in the case…
  • (k)(2)(F) Pub. L. 108–357, § 336(a)(1), redesignated subpar. (E) as (F). Former subpar. (F) redesignated (G).
  • (k)(2)(G) Pub. L. 108–357, § 336(a)(1), redesignated subpar. (F) as (G).
  • (k)(4) Pub. L. 108–357, § 336(b)(2), substituted “paragraph (2)(D)” for “paragraph (2)(C)”.
  • (k)(4) Pub. L. 108–357, § 336(b)(3), inserted “and paragraph (2)(C)” after “of this paragraph)”.
  • (k)(4) Pub. L. 108–357, § 336(b)(4), substituted “subparagraphs (B), (C), and (E)” for “subparagraphs (B) and (D)”.
  • (k)(4) Pub. L. 108–357, § 336(b)(5), substituted “Paragraph (2)(F)” for “Paragraph (2)(E)”.

§ 170 Charitable, etc., contributions and gifts

  • (e)(1)(B)(iii) Pub. L. 108–357, § 882(a), added cl. (iii).
  • (f)(10)(A) Pub. L. 108–357, § 413(c)(30), struck out “556(b)(2),” after “545(b)(2),” in introductory provisions.
  • (f)(11) Pub. L. 108–357, § 883(a), added par. (11).
  • (f)(11)(A)(ii)(I) Pub. L. 108–357, § 882(d), inserted “subsection (e)(1)(B)(iii) or” before “section 1221(a)(1)”.
  • (f)(12) Pub. L. 108–357, § 884(a), added par. (12).
  • (m) Pub. L. 108–357, § 882(b), added subsec. (m). Former subsec. (m) redesignated (n).
  • (n) Pub. L. 108–357, § 335(a), added subsec. (n). Former subsec. (n) redesignated (o).
  • (n) Pub. L. 108–357, § 882(b), redesignated subsec. (m) as (n). Amendment was executed before the amendment by Pub. L.…
  • (o) Pub. L. 108–357, § 335(a), redesignated subsec. (n) as (o).

§ 171 Amortizable bond premium

  • (c)(2) Pub. L. 108–357, § 413(c)(2)(B), which directed amendment of par. (2) by striking out “, or foreign personal holding…
  • (c)(2) Pub. L. 108–357, § 413(c)(2)(A), struck out “, or by a foreign personal holding company, as defined in section 552”…

§ 179 Election to expense certain depreciable business assets

§ 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

§ 181 Treatment of certain qualified productions

§ 194 Treatment of reforestation expenditures

  • § 194 Pub. L. 108–357, § 322(c)(4), substituted “Treatment” for “Amortization” in section catchline.
  • (b) Pub. L. 108–357, § 322(a), substituted “Treatment as expenses” for “Limitations” in heading.
  • (b)(1) Pub. L. 108–357, § 322(a), amended heading and text of par. (1) generally. Prior to amendment, text read as follows…
  • (b)(2) Pub. L. 108–357, § 322(c)(2), substituted “paragraph (1)(B)” for “paragraph (1)” in introductory provisions of subpar.…
  • (b) Pub. L. 108–357, § 322(c)(1), struck out pars. (3) and (4) which related to inapplicability of section to trusts and…
  • (c)(2) Pub. L. 108–357, § 322(b), inserted “which have not been taken into account under subsection (b)” after “expenditures”.
  • (c)(4) (c)(5) Pub. L. 108–357, § 322(c)(3), added pars. (4) and (5) and struck out former par. (4) which related to basis allocation…

§ 195 Start-up expenditures

  • (b) Pub. L. 108–357, § 902(a)(2), substituted “deduct” for “amortize” in heading.
  • (b)(1) Pub. L. 108–357, § 902(a)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows…

§ 196 Deduction for certain unused business credits

  • (c)(11) Pub. L. 108–357, § 302(c)(2), added par. (11).
  • (c)(12) Pub. L. 108–357, § 339(e), added par. (12).

§ 197 Amortization of goodwill and certain other intangibles

  • (e)(6) (e)(7) (e) Pub. L. 108–357, § 886(a), redesignated pars. (7) and (8) as (6) and (7), respectively, and struck out heading and text…
  • (f)(10) Pub. L. 108–357, § 847(b)(3), added par. (10).

§ 219 Retirement savings

  • (g)(3)(A)(ii) Pub. L. 108–357 inserted “199,” before “221”.

§ 221 Interest on education loans

  • (b)(2)(C)(i) Pub. L. 108–357 inserted “199,” before “222”.

§ 245 Dividends received from certain foreign corporations

  • (a)(2) Pub. L. 108–357 struck out “foreign personal holding company or” after “(other than a”.

§ 246 Rules applying to deductions for dividends received

  • (b)(1) Pub. L. 108–357, § 102(d)(4), inserted “199,” after “172,”.
  • (c)(4) Pub. L. 108–357, § 888(d), inserted “, other than a qualified covered call option to which section 1092(f) applies”…

§ 248 Organizational expenditures

  • (a) Pub. L. 108–357 amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “The…

§ 263 Capital expenditures

  • (a)(1)(I) Pub. L. 108–357 added subpar. (I).

§ 263A Capitalization and inclusion in inventory costs of certain expenses

  • (c)(3) Pub. L. 108–357, which directed amendment of par. (3) by inserting “179B,” after “section”, was executed by making the…

§ 267 Losses, expenses, and interest with respect to transactions between related taxpayers

  • (a)(3) Pub. L. 108–357 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

§ 274 Disallowance of certain entertainment, etc., expenses

  • (e)(2) Pub. L. 108–357 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 275 Certain taxes

  • (a) Pub. L. 108–357, § 101(b)(5)(B), struck out at end of concluding provisions “A rule similar to the rule of section…
  • (a)(4) Pub. L. 108–357, § 101(b)(5)(A), inserted “or” at end of subpar. (A), substituted period for “or” at end of subpar.…
  • (a)(6) Pub. L. 108–357, § 802(b)(1), inserted “45,” before “46,”.

§ 280C Certain expenses for which credits are allowable

  • (d) Pub. L. 108–357 added subsec. (d).

§ 305 Distributions of stock and stock rights

  • (e)(7) Pub. L. 108–357 added par. (7).

§ 312 Effect on earnings and profits

  • (j) Pub. L. 108–357, § 413(c)(4), struck out subsec. (j) which related to earnings and profits of foreign investment…
  • (k)(3)(B) Pub. L. 108–357, § 338(b)(3), substituted “179A, or 179B” for “or 179A” in heading and two places in text.
  • (m) Pub. L. 108–357, § 413(c)(5), struck out “, a foreign investment company (within the meaning of section 1246(b)), or a…

§ 332 Complete liquidations of subsidiaries

  • (d) Pub. L. 108–357 added subsec. (d).

§ 334 Basis of property received in liquidations

  • (b)(1) Pub. L. 108–357 reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read…

§ 338 Certain stock purchases treated as asset acquisitions

  • (h)(13) Pub. L. 108–357 inserted at end “The preceding sentence shall not apply with respect to a qualified stock purchase for…

§ 351 Transfer to corporation controlled by transferor

  • (g)(3)(A) Pub. L. 108–357 inserted at end “Stock shall not be treated as participating in corporate growth to any significant…

§ 357 Assumption of liability

  • (c)(1)(B) Pub. L. 108–357 inserted “with respect to which stock or securities of the corporation to which the assets are…

§ 361 Nonrecognition of gain or loss to corporations; treatment of distributions

  • (b)(3) Pub. L. 108–357 inserted at end “In the case of a reorganization described in section 368(a)(1)(D) with respect to…

§ 362 Basis to corporations

  • (e) Pub. L. 108–357 added subsec. (e).

§ 367 Foreign corporations

  • (d)(2)(C) Pub. L. 108–357 inserted at end “For purposes of applying section 904(d), any such amount shall be treated in the same…

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change

  • (l)(4)(B)(ii) Pub. L. 108–357 substituted “or a REMIC to which part IV of subchapter M applies,” for “a REMIC to which part IV of…

§ 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

§ 420 Transfers of excess pension assets to retiree health accounts

  • (c)(3)(E) Pub. L. 108–357 designated existing provisions as cl. (i), inserted heading, and added cl. (ii).

§ 421 General rules

  • (b) Pub. L. 108–357, § 251(b), inserted at end “No amount shall be required to be deducted and withheld under chapter 24…
  • (d) Pub. L. 108–357, § 905(a), added subsec. (d).

§ 423 Employee stock purchase plans

  • (c) Pub. L. 108–357 inserted at end of concluding provisions “No amount shall be required to be deducted and withheld under…

§ 443 Returns for a period of less than 12 months

  • (e)(3) (e)(4) (e) Pub. L. 108–357 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which read…

§ 451 General rule for taxable year of inclusion

  • (e) Pub. L. 108–357, § 311(c), added par. (3).
  • (i) Pub. L. 108–357, § 909(a), added subsec. (i).

§ 453 Installment method

  • (f)(4)(B) Pub. L. 108–357 struck out “is issued by a corporation or a government or political subdivision thereof and” before “is…

§ 465 Deductions limited to amount at risk

  • (c)(7)(B) Pub. L. 108–357 inserted “or” at end of cl. (i), redesignated cl. (iii) as (ii), and struck out former cl. (ii) which…

§ 469 Passive activity losses and credits limited

  • (i)(3) Pub. L. 108–357, § 102(d)(5), inserted “199,” before “219,”.
  • (k)(4) Pub. L. 108–357, § 331(g), added par. (4).

§ 470 Limitation on deductions allocable to property used by governments or other tax-exempt entities

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

  • (c)(12)(C) Pub. L. 108–357, § 319(a)(1), added cls. (ii) to (v) and concluding provisions and struck out former cl. (ii) which…
  • (c)(12)(E) (c)(12)(F) (c)(12)(G) Pub. L. 108–357, § 319(a)(2), added subpars. (E) to (G).
  • (c)(12)(H) Pub. L. 108–357, § 319(b), added subpar. (H).

§ 508 Special rules with respect to section 501(c)(3) organizations

  • (d)(1) (d)(2) Pub. L. 108–357 struck out “556(b)(2),” after “545(b)(2),”.

§ 512 Unrelated business taxable income

  • (b)(18) Pub. L. 108–357, § 702(a), added par. (18) relating to treatment of gain or loss on sale or exchange of certain…
  • (b)(18) Pub. L. 108–357, § 319(c), added par. (18) relating to treatment of mutual or cooperative electric companies.
  • (e)(1) Pub. L. 108–357, § 233(d), inserted “1361(c)(2)(A)(vi) or” before “1361(c)(6)” in introductory provisions.

§ 514 Unrelated debt-financed income

  • (b)(1)(E) Pub. L. 108–357, § 702(b), added subpar. (E).
  • (c)(6) Pub. L. 108–357, § 247(a), reenacted heading without change and amended text of par. (6) generally. Prior to amendment…

§ 521 Exemption of farmers’ cooperatives from tax

  • (b)(7) Pub. L. 108–357 added par. (7).

§ 535 Accumulated taxable income

  • (d)(2) Pub. L. 108–357 substituted “section 904(h)(6)” for “section 904(g)(6)”.

§ 542 Definition of personal holding company

  • (c)(5) Pub. L. 108–357, § 413(b)(1)(A), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “a foreign…
  • (c)(7) (c)(8) (c) Pub. L. 108–357, § 413(b)(1)(B)–(D), redesignated pars. (8) and (9) as (7) and (8), respectively, inserted “and” at end…

§ 543 Personal holding company income

  • (b)(1) Pub. L. 108–357 inserted “and” at end of subpar. (A), substituted a period for “, and” at end of subpar. (B), and…

§ 562 Rules applicable in determining dividends eligible for dividends paid deduction

  • (b)(1) Pub. L. 108–357 struck out “or a foreign personal holding company described in section 552” after “section 542” in…

§ 563 Rules relating to dividends paid after close of taxable year

  • (c) § 563 Pub. L. 108–357 redesignated subsec. (d) as (c), substituted “subsection (a) or (b)” for “subsection (a), (b), or (c)”…

§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions

  • (c)(1) Pub. L. 108–357 struck out “, and any regular interest in a FASIT,” before “shall be treated”.

§ 613 Percentage depletion

  • (a) Pub. L. 108–357, which directed the insertion of “and without the deduction under section 199” after “without…

§ 631 Gain or loss in the case of timber, coal, or domestic iron ore

  • (b) Pub. L. 108–357, in heading, struck out “with a retained economic interest” after “timber”, in first sentence…

§ 704 Partner’s distributive share

  • (c)(1)(C) Pub. L. 108–357 added subpar. (C).

§ 709 Treatment of organization and syndication fees

  • (b) Pub. L. 108–357 substituted “Deduction” for “Amortization” in heading, added par. (2), redesignated former par. (2) as…

§ 734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

  • § 734 Pub. L. 108–357, § 833(c)(5)(A), substituted “Adjustment to basis of undistributed partnership property where section…
  • (a) Pub. L. 108–357, § 833(c)(1), inserted “or unless there is a substantial basis reduction” before period at end.
  • (b) Pub. L. 108–357, § 833(c)(2), inserted “or unless there is a substantial basis reduction” after “section 754 is in…
  • (d) Pub. L. 108–357, § 833(c)(3), added subsec. (d).
  • (e) Pub. L. 108–357, § 833(c)(4), added subsec. (e).

§ 743 Special rules where section 754 election or substantial built-in loss

  • § 743 Pub. L. 108–357, § 833(b)(6)(A), substituted “Special rules where section 754 election or substantial built-in loss”…
  • (a) Pub. L. 108–357, § 833(b)(1), inserted “or unless the partnership has a substantial built-in loss immediately after…
  • (b) Pub. L. 108–357, § 833(b)(2), inserted “or which has a substantial built-in loss immediately after such transfer” after…
  • (d) Pub. L. 108–357, § 833(b)(3), added subsec. (d).
  • (e) Pub. L. 108–357, § 833(b)(4)(A), added subsec. (e).
  • (f) Pub. L. 108–357, § 833(b)(5), added subsec. (f).

§ 751 Unrealized receivables and inventory items

  • (d)(2) (d)(3) (d) Pub. L. 108–357 inserted “and” at end of par. (2), redesignated par. (4) as (3) and substituted “paragraph (1) or (2)”…

§ 755 Rules for allocation of basis

  • (c) Pub. L. 108–357 added subsec. (c).

§ 845 Certain reinsurance agreements

  • (a) Pub. L. 108–357 substituted “amount, source, or character” for “source and character” in concluding provisions.

§ 851 Definition of regulated investment company

  • (b) Pub. L. 108–357, § 331(b), inserted “(other than a qualified publicly traded partnership as defined in subsection (h))”…
  • (b)(2) Pub. L. 108–357, § 331(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “at least 90…
  • (b)(3)(B) Pub. L. 108–357, § 331(f), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “not more…
  • (c)(5) (c)(6) Pub. L. 108–357, § 331(c), added par. (5) and redesignated former par. (5) as (6).
  • (h) Pub. L. 108–357, § 331(d), added subsec. (h).

§ 856 Definition of real estate investment trust

  • (c)(5)(E) Pub. L. 108–357, § 835(b)(4), struck out last sentence which read as follows: “The principles of the preceding…
  • (c)(5)(G) Pub. L. 108–357, § 243(d), reenacted heading without change and amended text of subpar. (G) generally. Prior to…
  • (c)(6)(A) Pub. L. 108–357, § 243(f)(2), added subpar. (A) and struck out former subpar. (A) which read as follows: “the nature…
  • (c)(6)(B) (c)(6) Pub. L. 108–357, § 243(f)(2), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows…
  • (c)(7) Pub. L. 108–357, § 243(f)(1), added par. (7).
  • (c)(7) Pub. L. 108–357, § 243(a)(1), struck out par. (7) which provided that securities of an issuer which were straight debt…
  • (d)(8)(A) Pub. L. 108–357, § 243(b), reenacted heading without change and amended text of subpar. (A) generally. Prior to…
  • (g)(1) Pub. L. 108–357, § 243(f)(3)(A), inserted “unless paragraph (5) applies” before “. Such termination”.
  • (g)(5) Pub. L. 108–357, § 243(f)(3)(B), added par. (5).
  • (m) Pub. L. 108–357, § 243(a)(2), added subsec. (m).

§ 857 Taxation of real estate investment trusts and their beneficiaries

§ 860 Deduction for deficiency dividends

  • (e)(4) Pub. L. 108–357 added par. (4).

§ 860G Other definitions and special rules

  • (a)(1) Pub. L. 108–357, § 835(b)(5)(A), inserted at end of concluding provisions “An interest shall not fail to qualify as a…
  • (a)(3) Pub. L. 108–357, § 835(b)(7), inserted at end of concluding provisions “For purposes of subparagraph (A), if more than…
  • (a)(3) Pub. L. 108–357, § 835(b)(5)(B), inserted before period at end of concluding provisions “, and any reverse mortgage…
  • (a)(3)(A)(iii) Pub. L. 108–357, § 835(b)(8)(A), added cl. (iii).
  • (a)(3)(B) (a)(3)(C) (a)(3) Pub. L. 108–357, § 835(b)(6), inserted “and” at end of subpar. (B), substituted period for “, and” at end of subpar.…
  • (a)(7)(B) Pub. L. 108–357, § 835(b)(8)(B), reenacted heading without change and amended text of subpar. (B) generally. Prior to…

§ 861 Income from sources within the United States

  • (a)(1) Pub. L. 108–357 added subpar. (C).

§ 864 Definitions and special rules

  • (c)(4)(B) Pub. L. 108–357, § 894(a), added concluding provisions.
  • (d)(2) Pub. L. 108–357, § 413(c)(12), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former…
  • (d)(5)(A) Pub. L. 108–357, § 403(b)(6), substituted “(C)(iii)(II)” for “(C)(iii)(III)”.
  • (e)(3) Pub. L. 108–357, § 101(b)(6), struck out “(A) In general” before “For purposes” and struck out heading and text of…
  • (e)(7)(B) Pub. L. 108–357, § 401(b)(1), inserted “and in other circumstances where such allocation would be appropriate to carry…
  • (e)(7)(F) (e)(7)(G) Pub. L. 108–357, § 401(b)(2), added subpar. (F) and redesignated former subpar. (F) as (G).
  • (f) (g) Pub. L. 108–357, § 401(a), added subsec. (f) and redesignated former subsec. (f) as (g).

§ 871 Tax on nonresident alien individuals

  • (i)(2)(D) Pub. L. 108–357, § 409(a), added subpar. (D).
  • (k) (l) Pub. L. 108–357, § 411(a)(1), added subsec. (k) and redesignated former subsec. (k) as (l).

§ 872 Gross income

  • (b)(5) (b)(6) (b)(7) (b)(8) Pub. L. 108–357 added par. (5) and redesignated former pars. (5) to (7) as (6) to (8), respectively.

§ 877 Expatriation to avoid tax

  • (a) Pub. L. 108–357, § 804(a)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to…
  • (c) Pub. L. 108–357, § 804(a)(2), amended heading and text of subsec. (c) generally, substituting provisions setting forth…
  • (g) Pub. L. 108–357, § 804(c), added subsec. (g).

§ 881 Tax on income of foreign corporations not connected with United States business

  • (b) Pub. L. 108–357, § 420(c)(1), substituted “possessions” for “Guam and Virgin Islands corporations” in heading.
  • (b)(1) Pub. L. 108–357, § 420(c)(2), substituted “Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands”…
  • (b)(2) (b)(3) Pub. L. 108–357, § 420(a), added par. (2) and redesignated former par. (2) as (3).
  • (e) (f) Pub. L. 108–357, § 411(a)(2), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 883 Exclusions from gross income

  • (a)(4) Pub. L. 108–357 substituted “(6), (7), and (8)” for “(5), (6), and (7)”.

§ 897 Disposition of investment in United States real property

  • (h) Pub. L. 108–357, § 411(c)(5), substituted “certain investment entities” for “REITS” in heading.
  • (h)(1) Pub. L. 108–357, § 418(a), inserted at end “Notwithstanding the preceding sentence, any distribution by a REIT with…
  • (h)(1) Pub. L. 108–357, § 411(c)(1), substituted “qualified investment entity” for “REIT” in two places.
  • (h)(2) Pub. L. 108–357, § 411(c)(2), amended heading and text of par. (2) generally. Prior to amendment, text read as follows…
  • (h)(3) Pub. L. 108–357, § 411(c)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows…
  • (h)(4)(A) Pub. L. 108–357, § 411(c)(3), amended heading and text of subpar. (A) generally. Prior to amendment, text read as…
  • (h)(4)(B) Pub. L. 108–357, § 411(c)(3), amended heading and text of subpar. (B) generally. Prior to amendment, text read as…
  • (h)(4)(C) (h)(4)(D)(iii) Pub. L. 108–357, § 411(c)(4), substituted “qualified investment entity” for “REIT”.

§ 898 Taxable year of certain foreign corporations

  • (b)(1)(A) Pub. L. 108–357, § 413(c)(13)(A), amended subpar. (A) generally. Prior to amendment, subpar (A) read as follows:
  • (b)(2)(B) Pub. L. 108–357, § 413(c)(13)(B), struck out “and sections 551(f) and 554, whichever are applicable,” after “section…
  • (b)(3) Pub. L. 108–357, § 413(c)(13)(C), reenacted heading without change, struck out “(A) In general” before “The term”, and…
  • (c) Pub. L. 108–357, § 413(c)(13)(D), reenacted heading without change and amended text of subsec. (c) generally…

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

  • (b)(5) Pub. L. 108–357, § 405(b), substituted “any person” for “any individual”.
  • (k) Pub. L. 108–357, § 832(b), inserted “on dividends” after “taxes” in heading.
  • (l) (m) Pub. L. 108–357, § 832(a), added subsec. (l) and redesignated former subsec. (l) as (m).

§ 903 Credit for taxes in lieu of income, etc., taxes

  • § 903 Pub. L. 108–357 substituted “164(a)” for “114, 164(a),”.

§ 904 Limitation on credit

  • (c) Pub. L. 108–357, § 417(a), struck out “in the second preceding taxable year,” before “in the first preceding taxable…
  • (d)(1) Pub. L. 108–357, § 404(a), reenacted heading without change and amended text of par. (1) generally, substituting…
  • (d)(1) Pub. L. 108–357, § 403(b)(1), struck out subpar. (E) which read as follows: “in the case of a corporation, dividends…
  • (d)(2)(A) Pub. L. 108–357, § 404(b), added subpar. (A). Former subpar. (A) redesignated (B).
  • (d)(2)(A)(ii) Pub. L. 108–357, § 413(c)(14), reenacted heading without change and amended text of cl. (ii) generally. Prior to…
  • (d)(2)(B) Pub. L. 108–357, § 404(b), redesignated subpar. (A) as (B) and struck out former subpar. (B), which defined the term…
  • (d)(2)(B)(iii) Pub. L. 108–357, § 404(f)(1), redesignated subcls. (II) and (III) as (I) and (II), respectively, and struck out former…
  • (d)(2)(B)(v) Pub. L. 108–357, § 404(c), added cl. (v).
  • (d)(2)(C) Pub. L. 108–357, § 404(d), added subpar. (C). Former subpar. (C) redesignated (D).
  • (d)(2)(C)(iii) Pub. L. 108–357, § 403(b)(2), inserted “and” at end of subcl. (I), redesignated subcl. (III) as (II), and struck out…
  • (d)(2)(D) Pub. L. 108–357, § 404(d), redesignated subpar. (C) as (D) and struck out heading and text of former subpar. (D). Text…
  • (d)(2)(D) Pub. L. 108–357, § 403(b)(3), substituted “Such term does not include any financial services income” for “Such term…
  • (d)(2)(D)(i) Pub. L. 108–357, § 404(f)(2), inserted “or” at end of subcl. (I), added subcl. (II), and struck out former subcls. (II)…
  • (d)(2)(D) Pub. L. 108–357, § 404(f)(3), which directed striking out of cl. (iii) “as so redesignated and amended by section…
  • (d)(2)(E)(i) Pub. L. 108–357, § 403(b)(4)(A), inserted “or (4)” after “paragraph (3)”.
  • (d)(2)(E)(ii) (d)(2)(E) Pub. L. 108–357, § 403(b)(4)(B), redesignated cl. (iii) as (ii) and struck out heading and text of former cl. (ii).…
  • (d)(2)(E) Pub. L. 108–357, § 403(b)(4)(B), struck out heading and text of cl. (iv). Text read as follows: “All noncontrolled…
  • (d)(2)(H) (d)(2)(I) (d)(2)(J) Pub. L. 108–357, § 404(e), added subpar. (H) and redesignated former subpars. (H) and (I) as (I) and (J), respectively.
  • (d)(2)(K) Pub. L. 108–357, § 404(f)(5), added subpar. (K).
  • (d)(3) Pub. L. 108–357, § 404(f)(4), reenacted heading without change and amended text of par. (3) generally, substituting…
  • (d)(3)(F)(i) Pub. L. 108–357, § 403(b)(5), substituted “or (D)” for “(D), or (E)”.
  • (d)(4) Pub. L. 108–357, § 403(a), reenacted heading without change and amended text of par. (4) generally, substituting…
  • (f)(3)(D) Pub. L. 108–357, § 895(a), added subpar. (D).
  • (g) Pub. L. 108–357, § 402(a), added subsec. (g). Former subsec. (g) redesignated (h).
  • (h) Pub. L. 108–357, § 402(a), redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i).
  • (h)(1)(A) Pub. L. 108–357, § 413(c)(15)(A), inserted “or” at end of cl. (i), redesignated cl. (iii) as (ii), and struck out…
  • (h)(2) Pub. L. 108–357, § 413(c)(15)(B), struck out “foreign personal holding or” before “passive foreign investment” in…
  • (i) (j) Pub. L. 108–357, § 402(a), redesignated subsecs. (h) and (i) as (i) and (j), respectively. Former subsec. (j)…
  • (k) Pub. L. 108–357, § 402(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
  • (k) Pub. L. 108–357, § 404(f)(6), which directed amendment of subsec. (j)(3)(A)(i) by substituting “subsection (d)(2)(B)”…
  • § 904 Pub. L. 108–357, § 402(a), redesignated subsec. (k) as (l).

§ 907 Special rules in case of foreign oil and gas income

  • (f)(1) Pub. L. 108–357, § 417(b)(3), struck out at end “For purposes of this subsection, the terms ‘second preceding taxable…
  • (f)(1) Pub. L. 108–357, § 417(b)(2), substituted “and in any of the first 10” for “, and in the first, second, third, fourth…
  • (f)(1) Pub. L. 108–357, § 417(b)(1), struck out “in the second preceding taxable year,” before “in the first preceding taxable…

§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands

  • (d) Pub. L. 108–357 amended heading and text of subsec. (d) generally, substituting provisions relating to employees of the…

§ 932 Coordination of United States and Virgin Islands income taxes

§ 934 Limitation on reduction in income tax liability incurred to the Virgin Islands

  • (b)(4) Pub. L. 108–357 struck out “the Virgin Islands or” before “the United States” in two places.

§ 937 Residence and source rules involving possessions

§ 951 Amounts included in gross income of United States shareholders

  • (c) § 951 Pub. L. 108–357 redesignated subsecs. (e) and (f) as (c) and (d), respectively, and struck out former subsecs. (c) and…

§ 952 Subpart F income defined

  • (c)(1)(B)(iii) Pub. L. 108–357 redesignated subcls. (II) to (VI) as (I) to (V), respectively, and struck out former subcl. (I) which…

§ 954 Foreign base company income

  • (a) Pub. L. 108–357, § 415(a)(1), struck out par. (4) which read as follows: “the foreign base company shipping income for…
  • (b)(5) Pub. L. 108–357, § 415(c)(2)(A), struck out “the foreign base company shipping income,” after “the foreign base company…
  • (b) Pub. L. 108–357, § 415(c)(2)(B), (C), redesignated par. (8) as (6) and struck out former pars. (6) and (7) which set…
  • (c)(1)(C)(i) (c)(1)(C)(ii) Pub. L. 108–357, § 414(a), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
  • (c)(1) Pub. L. 108–357, § 413(b)(2), added subpar. (I).
  • (c)(2)(A) Pub. L. 108–357, § 415(b), inserted at end “For purposes of the preceding sentence, rents derived from leasing an…
  • (c)(2)(C)(i) Pub. L. 108–357, § 414(c), inserted “and transactions involving physical settlement” after “(including hedging…
  • (c)(4) Pub. L. 108–357, § 412(a), added par. (4).
  • (c)(5) Pub. L. 108–357, § 414(b), added par. (5).
  • (f) Pub. L. 108–357, § 415(a)(2), struck out subsec. (f) which defined “foreign base company shipping income” for purposes…
  • (h)(3)(E) Pub. L. 108–357, § 416(a), added subpar. (E).

§ 956 Investment of earnings in United States property

  • (c)(2) Pub. L. 108–357, § 407(b), substituted “, (K), and (L)” for “and (K)” in concluding provisions.
  • (c)(2)(A) Pub. L. 108–357, § 837(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “obligations…
  • (c)(2)(L) (c)(2) Pub. L. 108–357, § 407(a), added subpars. (L) and (M).

§ 957 Controlled foreign corporations; United States persons

  • (c) Pub. L. 108–357, § 908(c)(5)(B), struck out “derived from sources within a possession, was effectively connected with…
  • (c)(2)(B) Pub. L. 108–357, § 908(c)(5)(A), substituted “active conduct of a” for “conduct of an active”.

§ 965 Treatment of deferred foreign income upon transition to participation exemption system of taxation

§ 986 Determination of foreign taxes and foreign corporation’s earnings and profits

  • (a)(1)(D) Pub. L. 108–357, § 408(a), added subpar. (D). Former subpar. (D) redesignated (E).
  • (a)(1)(E) Pub. L. 108–357, § 408(b)(1), added subpar. (E). Former subpar. (E) redesignated (F).
  • (a)(1)(E) Pub. L. 108–357, § 408(a), redesignated subpar. (D) as (E).
  • (a)(1)(F) Pub. L. 108–357, § 408(b)(1), redesignated subpar. (E) as (F).
  • (a)(2) Pub. L. 108–357, § 408(b)(2), inserted “or (E)” after “subparagraph (A)” in introductory provisions.

§ 989 Other definitions and special rules

  • (b)(3) Pub. L. 108–357 struck out “, 551(a),” after “section 951(a)(1)(A)”.

§ 999 Reports by taxpayers; determinations

  • (c)(1) Pub. L. 108–357 struck out “941(a)(5),” after “sections 908(a),”.

§ 1014 Basis of property acquired from a decedent

  • (b)(5) Pub. L. 108–357 inserted “and before January 1, 2005,” after “August 26, 1937,”.

§ 1016 Adjustments to basis

  • (a)(13) Pub. L. 108–357, § 413(c)(19), struck out par. (13) which read as follows: “to the extent provided in section 551(e) in…
  • (a)(29) Pub. L. 108–357, § 245(c)(2), added par. (29).
  • (a)(30) Pub. L. 108–357, § 338(b)(4), added par. (30).
  • (a)(31) Pub. L. 108–357, § 339(d), added par. (31).

§ 1033 Involuntary conversions

  • (e) Pub. L. 108–357, § 311(b), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (f) Pub. L. 108–357, § 311(a), in heading, substituted “in certain cases” for “where there has been environmental…

§ 1092 Straddles

  • (a)(2)(A) Pub. L. 108–357, § 888(a)(1), reenacted heading without change and amended text of subpar. (A) generally. Prior to…
  • (a)(2)(B) Pub. L. 108–357, § 888(a)(2)(B), inserted concluding provisions.
  • (a)(2)(B)(ii) Pub. L. 108–357, § 888(a)(2)(A), added cl. (ii) and struck out former cl. (ii) which read as follows: “all of the…
  • (a)(3)(B) (a)(3)(C) Pub. L. 108–357, § 888(a)(3), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (c)(2)(B) (c)(2) Pub. L. 108–357, § 888(a)(4), redesignated subpar. (C) as (B) and struck out heading and text of former subpar. (B).…
  • (d)(3) Pub. L. 108–357, § 888(c)(1), reenacted heading without change and amended text of par. (3) generally, substituting…
  • (d)(8) Pub. L. 108–357, § 888(b), added par. (8).

§ 1202 Partial exclusion for gain from certain small business stock

  • (e)(4)(C) Pub. L. 108–357 substituted “or REMIC” for “REMIC, or FASIT”.

§ 1212 Capital loss carrybacks and carryovers

  • (a)(3) Pub. L. 108–357 reenacted heading without change and amended text of par. (3) generally. Prior to amendment, par. (3)…

§ 1223 Holding period of property

  • (10) (11) (12) (13) (14) (15) § 1223 Pub. L. 108–357 redesignated pars. (11) to (17) as (10) to (16), respectively, and struck out former par. (10) which…

§ 1245 Gain from dispositions of certain depreciable property

  • (a)(2)(C) (a)(3)(C) Pub. L. 108–357, § 338(b)(5), inserted “179B,” after “179A,”.
  • (a) Pub. L. 108–357, § 886(b)(2), struck out par. (4) which related to special rule for player contracts if a franchise to…

§ 1248 Gain from certain sales or exchanges of stock in certain foreign corporations

  • (d)(5) (d)(6) (d) Pub. L. 108–357 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out heading and text of former…

§ 1253 Transfers of franchises, trademarks, and trade names

  • § 1253 Pub. L. 108–357 struck out heading and text of subsec. (e). Text read as follows: “This section shall not apply to the…

§ 1258 Recharacterization of gain from certain financial transactions

  • (d)(1) Pub. L. 108–357 struck out “; except that the term ‘personal property’ shall include stock” before period at end.

§ 1260 Gains from constructive ownership transactions

  • (c)(2)(H) (c)(2) Pub. L. 108–357 redesignated subpar. (J) as (H) and struck out former subpars. (H) and (I), which included foreign…

§ 1286 Tax treatment of stripped bonds

  • (f) § 1286 Pub. L. 108–357 added subsec. (f) and redesignated former subsec. (f) as (g).

§ 1291 Interest on tax deferral

  • (b)(3)(F) Pub. L. 108–357, § 413(c)(24)(A), substituted “959(a)” for “551(d), 959(a),”.
  • (e) Pub. L. 108–357, § 413(c)(24)(B), inserted “(as in effect on the day before the date of the enactment of the American…

§ 1294 Election to extend time for payment of tax on undistributed earnings

  • (a)(2) Pub. L. 108–357 amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “The taxpayer…

§ 1301 Averaging of farm income

  • (a) Pub. L. 108–357, § 314(b)(1), substituted “farming business or fishing business” for “farming business” in introductory…
  • (b)(1)(A)(i) Pub. L. 108–357, § 314(b)(2), inserted “or fishing business” after “farming business” wherever appearing.
  • (b)(4) Pub. L. 108–357, § 314(b)(3), added par. (4).

§ 1352 Alternative tax on qualifying shipping activities

§ 1353 Notional shipping income

§ 1354 Alternative tax election; revocation; termination

§ 1355 Definitions and special rules

§ 1356 Qualifying shipping activities

§ 1357 Items not subject to regular tax; depreciation; interest

§ 1358 Allocation of credits, income, and deductions

§ 1359 Disposition of qualifying vessels

§ 1361 S corporation defined

  • (b)(1)(A) Pub. L. 108–357, § 232(a), substituted “100” for “75”.
  • (b)(3)(A) Pub. L. 108–357, § 239(a), inserted “and in the case of information returns required under part III of subchapter A of…
  • (c)(1) Pub. L. 108–357, § 231(a), amended heading and text of par. (1) generally. Prior to amendment, text read as follows…
  • (c)(2)(A)(vi) Pub. L. 108–357, § 233(a), added cl. (vi).
  • (c)(2)(B)(vi) Pub. L. 108–357, § 233(b), added cl. (vi).
  • (d)(1)(C) Pub. L. 108–357, § 236(a), added subpar. (C).
  • (e)(2) Pub. L. 108–357, § 234(a), inserted “(determined without regard to any power of appointment to the extent such power…

§ 1362 Election; revocation; termination

  • (d)(3) Pub. L. 108–357, § 237(a), added subpar. (F).
  • (f) Pub. L. 108–357, § 238(a)(5), inserted “or a qualified subchapter S subsidiary, as the case may be” after “S…
  • (f)(1) Pub. L. 108–357, § 238(a)(1), inserted “, section 1361(b)(3)(B)(ii),” after “subsection (a)” in introductory provisions.
  • (f)(1) Pub. L. 108–357, § 231(b)(1), inserted “or section 1361(c)(1)(A)(ii)” after “section 1361(b)(3)(B)(ii),” in…
  • (f)(1)(B) Pub. L. 108–357, § 238(a)(2), inserted “, section 1361(b)(3)(C),” after “subsection (d)”.
  • (f)(1)(B) Pub. L. 108–357, § 231(b)(2), inserted “or section 1361(c)(1)(D)(iii)” after “section 1361(b)(3)(C),”.
  • (f)(3)(A) Pub. L. 108–357, § 238(a)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “so that…
  • (f)(4) Pub. L. 108–357, § 238(a)(4), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “the…

§ 1366 Pass-thru of items to shareholders

  • (d)(2) Pub. L. 108–357 reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read…

§ 1381 Organizations to which part applies

  • (c) Pub. L. 108–357 added subsec. (c).

§ 1388 Definitions; special rules

  • (a) Pub. L. 108–357, § 312(a), inserted at end of concluding provisions “For purposes of paragraph (3), net earnings shall…
  • (k) Pub. L. 108–357, § 316(a), added subsec. (k).

§ 1402 Definitions

  • (a)(16) Pub. L. 108–357 added par. (16).

§ 1441 Withholding of tax on nonresident aliens

  • (c)(12) Pub. L. 108–357 added par. (12).

§ 1442 Withholding of tax on foreign corporations

  • (a) Pub. L. 108–357, § 411(a)(3)(B), substituted “the reference in section 1441(c)(10)” for “and the reference in section…
  • (c) Pub. L. 108–357, § 420(b), designated existing provisions as par. (1), inserted heading, and added par. (2).

§ 1502 Regulations

  • § 1502 Pub. L. 108–357 inserted at end “In carrying out the preceding sentence, the Secretary may prescribe rules that are…

§ 1563 Definitions and special rules

  • (a)(2) Pub. L. 108–357, § 900(a), substituted “possessing” for “possessing—”, struck out “(B)” before “more than 50 percent of…
  • (f)(5) Pub. L. 108–357, § 900(b), added par. (5).

§ 2105 Property without the United States

  • (d) Pub. L. 108–357 added subsec. (d).

§ 2107 Expatriation to avoid tax

  • (a) Pub. L. 108–357 reenacted heading without change and amended text of subsec. (a) generally, substituting provisions…

§ 2501 Imposition of tax

  • (a)(3) (a)(4) (a)(5) Pub. L. 108–357 added pars. (3) and (5), redesignated former par. (5) as (4), and struck out former pars. (3) and (4)…

§ 3121 Definitions

  • (a)(20) Pub. L. 108–357, § 320(b)(1), inserted “108(f)(4),” after “74(c),”.
  • (a)(22) Pub. L. 108–357, § 251(a)(1)(A), added par. (22).
  • (v)(2)(A) Pub. L. 108–357, § 802(c)(1), inserted “or to any specified stock compensation (as defined in section 4985) on which…

§ 3231 Definitions

  • (e)(5) Pub. L. 108–357, § 320(b)(2), inserted “108(f)(4),” after “74(c),”.
  • (e)(12) Pub. L. 108–357, § 251(a)(2), added par. (12).

§ 3306 Definitions

  • (b)(16) Pub. L. 108–357, § 320(b)(3), inserted “108(f)(4),” after “74(c),”.
  • (b)(19) Pub. L. 108–357, § 251(a)(3), added par. (19).

§ 3401 Definitions

  • (a) Pub. L. 108–357, § 885(b)(2), inserted concluding provisions.
  • (a)(19) Pub. L. 108–357, § 320(b)(4), inserted “108(f)(4),” after “74(c),”.

§ 4041 Imposition of tax

  • (a)(1) Pub. L. 108–357, § 853(a)(6)(B), inserted “and kerosene” after “diesel fuel” in heading.
  • (a)(1)(B) Pub. L. 108–357, § 853(a)(6)(A), inserted at end “This subparagraph shall not apply to aviation-grade kerosene.”
  • (a)(1)(C)(ii)(I) (a)(1)(C)(ii)(II) (a)(1)(C)(ii)(III) Pub. L. 108–357, § 241(a)(1), added subcls. (I) to (III) and struck out former subcls. (I) to (III) which read as…
  • (b)(2)(B) Pub. L. 108–357, § 301(c)(5), substituted “coal (including peat)” for “a substance other than petroleum or natural gas”.
  • (c) Pub. L. 108–357, § 853(d)(2)(A), amended heading and text of subsec. (c) generally, substituting provisions relating to…
  • (d)(2) Pub. L. 108–357, § 853(d)(2)(B), substituted “section 4081” for “section 4091” in concluding provisions.
  • (d)(3) (d)(4) Pub. L. 108–357, § 241(a)(2)(A), added par. (3) and redesignated former par. (3) as (4).
  • (e) Pub. L. 108–357, § 853(d)(2)(C), struck out heading and text of subsec. (e). Text read as follows: “If a liquid on…
  • (i) Pub. L. 108–357, § 853(d)(2)(D), struck out heading and text of subsec. (i). Text read as follows: “If any liquid is…
  • (k) Pub. L. 108–357, § 301(c)(6), struck out subsec. (k) which related to rates of tax in the case of the sale or use of…
  • (m)(1) Pub. L. 108–357, § 853(d)(2)(E), reenacted heading without change and amended text of par. (1) generally, substituting…

§ 4042 Tax on fuel used in commercial transportation on inland waterways

  • (b)(2) Pub. L. 108–357 amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “The deficit reduction…

§ 4053 Exemptions

  • (8) Pub. L. 108–357 added par. (8).

§ 4071 Imposition of tax

  • (a) Pub. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to…
  • (c) Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c) and struck out heading and text of former subsec. (c).…
  • § 4071 Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c).

§ 4072 Definitions

  • (a) Pub. L. 108–357, § 869(b), added subsec. (a) and redesignated former subsec. (a) as (b).
  • (b) Pub. L. 108–357, § 869(b), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).
  • (b) Pub. L. 108–357, § 851(c)(1), which directed amendment of par. (2) by inserting at end “Such term shall not include…
  • (c) (d) Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d)…
  • (c) (d) Pub. L. 108–357, § 869(b), added subsecs. (c) and (d).
  • (e) Pub. L. 108–357, § 869(b), redesignated subsec. (d) as (e).

§ 4073 Exemptions

  • § 4073 Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “The tax…

§ 4081 Imposition of tax

  • (a)(1)(B) Pub. L. 108–357, § 860(a), inserted “by pipeline or vessel” after “transferred in bulk” and “, the operator of such…
  • (a)(2)(A) Pub. L. 108–357, § 853(a)(1), added cl. (iv).
  • (a)(2)(C) Pub. L. 108–357, § 853(a)(2), added subpar. (C).
  • (a)(3) Pub. L. 108–357, § 853(a)(3)(A), added par. (3).
  • (a)(4) Pub. L. 108–357, § 853(a)(4), added par. (4).
  • (c) Pub. L. 108–357, § 301(c)(7), struck out subsec. (c) which related to taxation of taxable fuels mixed with alcohol.

§ 4082 Exemptions for diesel fuel and kerosene

  • (a)(2) Pub. L. 108–357, § 854(a), inserted “by mechanical injection” after “indelibly dyed”.
  • (b) Pub. L. 108–357, § 853(a)(5)(B)(i), inserted at end “The term ‘nontaxable use’ does not include the use of…
  • (b) Pub. L. 108–357, § 851(d)(2), which directed amendment of subsec. (b) by inserting “and such term shall not include any…
  • (b)(3) Pub. L. 108–357, § 857(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “any use described…
  • (d) Pub. L. 108–357, § 853(a)(5)(B)(ii), redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out…
  • (e) Pub. L. 108–357, § 853(a)(5)(A), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 108–357, § 853(a)(5)(A), redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g).
  • (g) Pub. L. 108–357, § 853(a)(5)(A), redesignated subsec. (f) as (g).
  • (g) Pub. L. 108–357, § 241(a)(2)(B), which directed substitution of “subsections (a)(1) and (d)(3) of section 4041” for…

§ 4083 Definitions; special rule; administrative authority

  • (a)(2) Pub. L. 108–357, § 301(c)(8), reenacted heading without change and amended text of par. (2) generally. Prior to…
  • (a)(3) Pub. L. 108–357, § 870(a), reenacted heading without change and amended text of par. (3) generally. Prior to amendment…
  • (b) (c) Pub. L. 108–357, § 853(b), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c)…
  • (d) Pub. L. 108–357, § 853(b), redesignated subsec. (c) as (d).
  • (d)(1)(A)(iii) Pub. L. 108–357, § 858(a), added cl. (iii).
  • (d)(3) Pub. L. 108–357, § 859(b)(1), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

§ 4101 Registration and bond

  • (a) Pub. L. 108–357, § 861(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (a) Pub. L. 108–357, § 853(d)(2)(F), substituted “or 4081” for “, 4081, or 4091”.
  • (a) Pub. L. 108–357, § 301(b), amended par. (1), as amended by Pub. L. 108–357, § 861, by inserting “and every person…
  • (a)(2) (a)(3) Pub. L. 108–357, § 862(a), added par. (2) and redesignated former par. (2) as (3).
  • (d) Pub. L. 108–357, § 864(a), inserted concluding provisions.

§ 4103 Certain additional persons liable for tax where willful failure to pay

  • § 4103 Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

§ 4104 Information reporting for persons claiming certain tax benefits

§ 4105 Two-party exchanges

§ 4132 Definitions and special rules

§ 4161 Imposition of tax

  • (a)(3) (a)(4) Pub. L. 108–357, § 333(a), added par. (3) and redesignated former par. (3) as (4).
  • (b)(1) Pub. L. 108–357, § 332(a), reenacted heading without change and amended text of par. (1) generally, substituting…
  • (b)(2) Pub. L. 108–357, § 332(c), substituted “Arrow components” for “Arrows” in heading and inserted “(other than…
  • (b)(3) (b) Pub. L. 108–357, § 332(b), which directed the amendment of subsec. (b) by adding par. (3), relating to arrows, and…

§ 4162 Definitions; treatment of certain resales

  • (a)(8) (a)(9) (a) Pub. L. 108–357, § 334(a), inserted “and” at end of par. (8), substituted a period for “, and” at end of par. (9), and…
  • (b) § 4162 Pub. L. 108–357, § 334(b), redesignated subsec. (c) as (b) and struck out heading and text of former subsec. (b). Text…

§ 4221 Certain tax-free sales

  • (a) Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

§ 4481 Imposition of tax

  • (c)(2) Pub. L. 108–357, § 867(a)(2), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in heading.
  • (c)(2)(A) Pub. L. 108–357, § 867(a)(1), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in two places.
  • (e) (f) Pub. L. 108–357, § 867(c), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 4483 Exemptions

  • (f) Pub. L. 108–357, § 867(d), struck out heading and text of subsec. (f). Text read as follows: “If the base for…
  • (g) (h) Pub. L. 108–357, § 851(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).

§ 4947 Application of taxes to certain nonexempt trusts

  • (a)(1) (a)(2) (b)(3) Pub. L. 108–357 struck out “556(b)(2),” after “545(b)(2),” wherever appearing.

§ 4948 Application of taxes and denial of exemption with respect to certain foreign organizations

  • (c)(4) Pub. L. 108–357 struck out “556(b)(2),” after “545(b)(2),” in introductory provisions.

§ 4975 Tax on prohibited transactions

  • (d)(16) Pub. L. 108–357, § 233(c), added par. (16).
  • (f)(7) Pub. L. 108–357, § 240(a), added par. (7).

§ 4985 Stock compensation of insiders in expatriated corporations

§ 6031 Return of partnership income

  • (f) Pub. L. 108–357 added subsec. (f).

§ 6039G Information on individuals losing United States citizenship

  • (a) Pub. L. 108–357, § 804(e)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to…
  • (b) Pub. L. 108–357, § 804(e)(2), reenacted heading, introductory provisions, and pars. (1) to (4) without change, in par.…
  • (c) Pub. L. 108–357, § 804(e)(4), redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c).…
  • (d) Pub. L. 108–357, § 804(e)(4), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
  • (d) Pub. L. 108–357, § 804(e)(3), reenacted heading without change and amended text of subsec. (d) generally. Prior to…
  • § 6039G Pub. L. 108–357, § 804(e)(4), redesignated subsec. (e) as (d).
  • § 6039G Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (f). Text read as follows: “In lieu of applying…
  • § 6039G Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (g). Text read as follows: “The Secretary may by…

§ 6041 Information at source

  • (g) Pub. L. 108–357 added subsec. (g).

§ 6043A Returns relating to taxable mergers and acquisitions

§ 6050L Returns relating to certain donated property

  • § 6050L Pub. L. 108–357 amended section catchline and text generally, substituting provisions consisting of subsecs. (a) to (c)…

§ 6051 Receipts for employees

  • (a) Pub. L. 108–357, § 885(b)(1)(B), inserted at end of concluding provisions “In the case of the amounts required to be…
  • (a)(13) Pub. L. 108–357, § 885(b)(1)(A), added par. (13).

§ 6103 Confidentiality and disclosure of returns and return information

§ 6111 Disclosure of reportable transactions

  • § 6111 Pub. L. 108–357 amended section catchline and text generally, substituting provisions relating to disclosure of…

§ 6112 Material advisors of reportable transactions must keep lists of advisees, etc.

  • § 6112 Pub. L. 108–357, § 815(b)(2), substituted “Material advisors of reportable transactions must keep lists of advisees…
  • (a) Pub. L. 108–357, § 815(b)(2), reenacted heading without change and amended text of subsec. (a) generally, substituting…
  • (b) Pub. L. 108–357, § 815(b)(2), (3)(A), redesignated subsec. (c) as (b) and struck out former subsec. (b), which defined…
  • (b)(1)(A) Pub. L. 108–357, § 815(b)(3)(B), inserted “written” before “request”.
  • (b)(2) Pub. L. 108–357, § 815(b)(3)(C), substituted “may prescribe” for “shall prescribe”.
  • § 6112 Pub. L. 108–357, § 815(b)(3)(A), redesignated subsec. (c) as (b).

§ 6159 Agreements for payment of tax liability in installments

  • (a) Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of” and inserted “full…
  • (c) Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions.
  • (d) (e) (f) Pub. L. 108–357, § 843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.

§ 6206 Special rules applicable to excessive claims under certain sections

  • § 6206 Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091”.

§ 6306 Qualified tax collection contracts

§ 6331 Levy and distraint

  • (h)(3) Pub. L. 108–357 added par. (3).

§ 6404 Abatements

  • (g)(1)(A) Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable…
  • (g)(2)(D) Pub. L. 108–357, § 903(b), added subpar. (D). Former subpar. (D) redesignated (E).
  • (g)(2)(E) Pub. L. 108–357, § 903(c), added subpar. (E). Former subpar. (E) redesignated (F).
  • (g)(2)(E) Pub. L. 108–357, § 903(b), redesignated subpar. (D) as (E).
  • (g)(2)(F) Pub. L. 108–357, § 903(c), redesignated subpar. (E) as (F).
  • (g)(3)(A) Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable…

§ 6416 Certain taxes on sales and services

  • (a)(4) Pub. L. 108–357, § 865(a), amended heading and text of par. (4) generally, substituting provisions relating to…
  • (b)(2) Pub. L. 108–357, § 853(d)(2)(G), struck out “4091 or” before “4121” in concluding provisions.
  • (b)(3) Pub. L. 108–357, § 853(d)(2)(H), struck out “or 4091” after “4081” in subpars. (A) and (B).
  • (d) Pub. L. 108–357, § 853(d)(2)(I), struck out “or to the tax imposed by section 4091 in the case of refunds described in…

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

  • (e)(2)(C) Pub. L. 108–357, § 851(d)(1), added subpar. (C).
  • (f)(3)(B) Pub. L. 108–357, § 241(a)(2)(C), amended subpar. (B) generally. Prior to amendment, subpar (B) read as follows: “so…

§ 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

§ 6427 Fuels not used for taxable purposes

  • (b)(4) Pub. L. 108–357, § 857(b), added par. (4).
  • (e) Pub. L. 108–357, § 301(c)(9), added subsec. (e).
  • (h) Pub. L. 108–357, § 870(b), amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows…
  • (i)(2)(C) Pub. L. 108–357, § 851(d)(3), added subpar. (C).
  • (i)(3) Pub. L. 108–357, § 301(c)(10)(F), substituted “alcohol fuel and biodiesel mixture” for “alcohol mixture” in heading.
  • (i)(3)(A) Pub. L. 108–357, § 301(c)(10)(A)–(C), substituted “a mixture described in section 6426” for “gasoline, diesel fuel, or…
  • (i)(3)(B) Pub. L. 108–357, § 301(c)(10)(D), (E), substituted “subsection (e)(1)” for “subsection (f)(1)” and “45 days of the date…
  • (i)(4)(A) Pub. L. 108–357, § 857(c), which directed the insertion of “subsections (b)(4) and” after “filed under”, was executed…
  • (i)(4)(A) Pub. L. 108–357, § 853(c)(2), substituted “paragraph (4)(B) or (5) of subsection (l)” for “subsection (l)(5)” in…
  • (j)(1) Pub. L. 108–357, § 853(d)(2)(J), substituted “and 4081” for “, 4081, and 4091”.
  • (l)(1) Pub. L. 108–357, § 853(d)(2)(K)(i), reenacted heading without change and amended text of par. (1) generally. Prior to…
  • (l)(2) Pub. L. 108–357, § 853(c)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “in the…
  • (l)(3)(B) Pub. L. 108–357, § 241(a)(2)(D), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “so…
  • (l)(4) Pub. L. 108–357, § 853(c)(1), amended heading and text of par. (4) generally. Text read as follows: “In the case of…
  • (l)(5)(B) Pub. L. 108–357, § 853(d)(2)(K)(ii), substituted “Paragraph (1) shall not apply to kerosene (other than aviation-grade…

§ 6501 Limitations on assessment and collection

  • (c)(10) Pub. L. 108–357, § 814(a), added par. (10).
  • (e)(1)(B) Pub. L. 108–357, § 413(c)(28), reenacted heading without change and amended text of subpar. (B) generally. Prior to…

§ 6603 Deposits made to suspend running of interest on potential underpayments, etc.

§ 6662 Imposition of accuracy-related penalty on underpayments

  • § 6662 Pub. L. 108–357, § 812(e)(1), inserted “on underpayments” after “penalty” in section catchline.
  • (d)(1)(B) Pub. L. 108–357, § 819(a), reenacted heading without change and amended text of subpar. (B) generally. Prior to…
  • (d)(2)(A) Pub. L. 108–357, § 812(b), inserted concluding provisions.
  • (d)(2)(C) Pub. L. 108–357, § 812(d), amended subpar. (C) generally, substituting provisions relating to inapplicability of…
  • (d)(2) Pub. L. 108–357, § 819(b)(2), struck out heading and text of subpar. (D). Text read as follows: “The Secretary shall…
  • (d)(3) Pub. L. 108–357, § 819(b)(1), added par. (3).

§ 6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions

§ 6664 Definitions and special rules

  • (c) Pub. L. 108–357, § 812(c)(2)(B), inserted “for underpayments” after “exception” in heading.
  • (c)(1) Pub. L. 108–357, § 812(c)(2)(A), substituted “section 6662 or 6663” for “this part”.
  • (d) Pub. L. 108–357, § 812(c)(1), added subsec. (d).

§ 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

  • (a)(1) Pub. L. 108–357, § 413(c)(29)(A), which directed substitution of “6046 and 6046A” for “6035, 6046, and 6046A” was…
  • (a) Pub. L. 108–357, § 413(c)(29)(B), struck out heading and text of par. (3). Text read as follows: “In the case of a…

§ 6688 Assessable penalties with respect to information required to be furnished under section 7654

  • § 6688 Pub. L. 108–357 inserted “under section 937(c) or” before “by regulations” and substituted “$1,000” for “$100”.

§ 6700 Promoting abusive tax shelters, etc.

  • (a) Pub. L. 108–357 inserted at end of concluding provisions “Notwithstanding the first sentence, if an activity with…

§ 6707 Failure to furnish information regarding reportable transactions

  • § 6707 Pub. L. 108–357 amended section catchline and text generally, substituting provisions relating to penalty for failure…

§ 6707A Penalty for failure to include reportable transaction information with return

§ 6708 Failure to maintain lists of advisees with respect to reportable transactions

  • § 6708 Pub. L. 108–357, § 815(b)(5)(A), substituted “advisees with respect to reportable transactions” for “investors in…
  • (a) Pub. L. 108–357, § 817(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows…

§ 6715 Dyed fuel sold for use or used in taxable use, etc.

  • (a)(2) Pub. L. 108–357, § 856(a), which directed amendment of par. (2) by striking “or”, was executed by striking “or” at the…
  • (a)(3) Pub. L. 108–357, § 856(b), substituted “alters, chemically or otherwise, or attempts to so alter,” for “alters, or…
  • (a)(3) Pub. L. 108–357, § 856(a), inserted “or” at end.
  • (a)(4) Pub. L. 108–357, § 856(a), added par. (4).
  • (e) Pub. L. 108–357, § 855(a), added subsec. (e).

§ 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems

§ 6717 Refusal of entry

§ 6718 Failure to display tax registration on vessels

  • Enacted § 6718
  • (a) Pub. L. 108–357, § 862(b), substituted “section 4101(a)(3)” for “section 4101(a)(2)”.

§ 6719 Failure to register or reregister

§ 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

§ 6724 Waiver; definitions and special rules

§ 6725 Failure to report information under section 4101

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

  • § 7232 Pub. L. 108–357 substituted “$10,000” for “$5,000”.

§ 7272 Penalty for failure to register or reregister

  • (a) Pub. L. 108–357 inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.

§ 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions

  • § 7408 Pub. L. 108–357, § 820(b)(1), amended section catchline generally, substituting “Actions to enjoin specified conduct…
  • (a) (b) (c) (d) Pub. L. 108–357, § 820(a), added subsecs. (a) to (c), redesignated former subsec. (c) as (d), and struck out former…

§ 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

  • (a)(1)(D) Pub. L. 108–357 added subpar. (D).

§ 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

§ 7525 Confidentiality privileges relating to taxpayer communications

  • (b) Pub. L. 108–357 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “The…

§ 7528 Internal Revenue Service user fees

  • § 7528 Pub. L. 108–357 substituted “September 30, 2014” for “December 31, 2004”.

§ 7701 Definitions

  • (a)(19)(C)(xi) Pub. L. 108–357, § 835(b)(10), struck out “and any regular interest in a FASIT,” after “residual interest in a REMIC,”…
  • (a)(48) Pub. L. 108–357, § 852(a), added par. (48).
  • (i)(2)(A) Pub. L. 108–357, § 835(b)(11), struck out “or a FASIT” after “other than a REMIC” in introductory provisions.
  • (n) (o) Pub. L. 108–357, § 804(b), added subsec. (n) and redesignated former subsec. (n) as (o).

§ 7704 Certain publicly traded partnerships treated as corporations

  • (d)(4) Pub. L. 108–357 substituted “section 851(b)(2)(A)” for “section 851(b)(2)”.

§ 7809 Deposit of collections

  • (a) Pub. L. 108–357 inserted “6306,” before “7651”.

§ 7811 Taxpayer Assistance Orders

  • (g) Pub. L. 108–357 added subsec. (g).

§ 7874 Rules relating to expatriated entities and their foreign parents

§ 9502 Airport and Airway Trust Fund

  • (b) Pub. L. 108–357, § 853(d)(2)(O), amended concluding provisions generally. Prior to amendment, concluding provisions…
  • (b)(1)(B) (b)(1)(C) (b)(1)(D) Pub. L. 108–357, § 853(d)(2)(N), inserted “and” at end of subpar. (B), added subpar. (C), and struck out former…

§ 9503 Highway Trust Fund

  • (b) Pub. L. 108–357, § 868(b)(1), inserted “and penalties” after “taxes” in heading.
  • (b)(1) Pub. L. 108–357, § 868(b)(2), substituted “Certain taxes” for “In general” in heading.
  • (b)(1) Pub. L. 108–357, § 301(c)(11), inserted concluding provisions.
  • (b)(4)(C) Pub. L. 108–357, § 301(c)(12)(A), inserted “or” at end.
  • (b)(4)(D)(iii) Pub. L. 108–357, § 301(c)(12)(B), substituted a period for comma at end.
  • (b)(4) Pub. L. 108–357, § 301(c)(12)(C), struck out subpars. (E) and (F) which read as follows:
  • (b)(5) Pub. L. 108–357, § 868(a), added par. (5). Former par. (5) redesignated (6).
  • (b)(6) Pub. L. 108–357, § 868(a), redesignated par. (5) as (6).
  • (c)(2) Pub. L. 108–357, § 301(c)(13), inserted at end of concluding provisions “Clauses (i)(III) and (ii) shall not apply to…

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (b)(3) (b)(4) (b) Pub. L. 108–357, § 853(d)(2)(P), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former…
  • (c)(2) Pub. L. 108–357, § 853(d)(2)(Q), substituted “section 4081” for “sections 4081 and 4091” in concluding provisions.