Pub. L. 109-280 Aug. 17, 2006

120 Stat. 997 · Changed 98 sections of the Code

Bill H.R. 4 · Bluebook JCT general explanation (2007)

§ 25B Elective deferrals and IRA contributions by certain individuals

  • (b) Pub. L. 109–280, § 833(a), reenacted heading without change and amended text of subsec. (b) generally, substituting…
  • § 25B Pub. L. 109–280, § 812, struck out heading and text of subsec. (h). Text read as follows: “This section shall not apply…

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

  • (e)(11) (e)(12) Pub. L. 109–280, § 844(a), added par. (11) and redesignated former par. (11) as (12).
  • (t)(2)(G) Pub. L. 109–280, § 827(a), added subpar. (G).
  • (t)(10) Pub. L. 109–280, § 828(a), added par. (10).

§ 101 Certain death benefits

  • (a)(1) Pub. L. 109–280, § 863(c)(1), substituted “subsection (f), and subsection (j)” for “and subsection (f)”.
  • (j) Pub. L. 109–280, § 863(a), added subsec. (j).

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(E) (b)(1)(F) (b)(1)(G) Pub. L. 109–280, § 1206(a)(1), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G)…
  • (b)(2) Pub. L. 109–280, § 1206(a)(2), reenacted heading without change and amended text of par. (2) generally. Prior to…
  • (d)(2) Pub. L. 109–280, § 1206(b)(1), substituted “subsection (b)(2)(A)” for “subsection (b)(2)” wherever appearing. See…
  • (e)(1)(B)(i) Pub. L. 109–280, § 1215(a)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “of tangible…
  • (e)(1)(B)(iv) Pub. L. 109–280, § 1214(a), added cl. (iv). See Codification note above.
  • (e)(3)(C)(iv) Pub. L. 109–280, § 1202(a), substituted “2007” for “2005”. See Codification note above.
  • (e)(3)(D) Pub. L. 109–280, § 1204(a), substituted “2007” for “2005”. See Codification note above.
  • (e)(7) Pub. L. 109–280, § 1215(a)(2), added par. (7). See Codification note above.
  • (f)(11)(E) Pub. L. 109–280, § 1219(c)(1), amended heading and text of subpar. (E) generally. Prior to amendment, text read as…
  • (f)(13) Pub. L. 109–280, § 1213(c), added par. (13). See Codification note above.
  • (f)(14) Pub. L. 109–280, § 1213(d), added par. (14). See Codification note above.
  • (f)(15) Pub. L. 109–280, § 1214(b), added par. (15). See Codification note above.
  • (f)(16) Pub. L. 109–280, § 1216(a), added par. (16). See Codification note above.
  • (f)(17) Pub. L. 109–280, § 1217(a), added par. (17). See Codification note above.
  • (f)(18) Pub. L. 109–280, § 1234(a), added par. (18). See Codification note above.
  • (h)(4)(B) Pub. L. 109–280, § 1213(a)(1), added subpar. (B). Former subpar. (B) redesignated (C).
  • (h)(4)(C) Pub. L. 109–280, § 1213(a)(1), (b), redesignated subpar. (B) as (C), struck out “any building, structure, or land area…
  • (o) (p) Pub. L. 109–280, § 1218(a), added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above.

§ 219 Retirement savings

  • (b)(5)(C) (b)(5) Pub. L. 109–280, § 831(a), added subpar. (C) and redesignated former subpar. (C) as (D).
  • (g)(8) Pub. L. 109–280, § 833(b), added par. (8).

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(5)(G) Pub. L. 109–280, § 861(a)(1), (b)(1), substituted “Governmental” for “State and local governmental” in heading and…
  • (a)(26)(G) Pub. L. 109–280, § 861(a)(1), (b)(2), substituted “Exception for” for “Exception for state and local” in heading and…
  • (a)(28)(B)(v) Pub. L. 109–280, § 901(a)(2)(A), added cl. (v).
  • (a)(29) Pub. L. 109–280, § 114(a)(1), amended heading and text of par. (29) generally, substituting provisions relating to…
  • (a)(32)(A) Pub. L. 109–280, § 114(a)(2)(A), substituted “section 430(j)(4)” for “412(m)(5)” in two places.
  • (a)(32)(C) Pub. L. 109–280, § 114(a)(2)(B), substituted “section 430(j)” for “section 412(m)”.
  • (a)(33)(B)(i) Pub. L. 109–280, § 114(a)(3)(A), which directed amendment of cl. (i) by substituting “funding target attainment…
  • (a)(33)(B)(iii) Pub. L. 109–280, § 114(a)(3)(B), substituted “section 412(c)(2)” for “subsection 412(c)(8)”.
  • (a)(33)(D) Pub. L. 109–280, § 114(a)(3)(C), substituted “section 412(b)(2) (without regard to subparagraph (B) thereof)” for…
  • (a)(35) Pub. L. 109–280, § 901(a)(1), added par. (35).
  • (a)(36) Pub. L. 109–280, § 905(b), added par. (36).
  • (k)(2)(B)(i)(V) Pub. L. 109–280, § 827(b)(1), added subcl. (V).
  • (k)(3)(G) Pub. L. 109–280, § 861(a)(2), (b)(3), inserted heading and struck out “maintained by a State or local government or…
  • (k)(8)(A)(i) Pub. L. 109–280, § 902(e)(3)(B)(i), inserted “through the end of such year” after “such contributions”.
  • (k)(8)(E) Pub. L. 109–280, § 902(d)(2)(C), (D), inserted “or erroneous automatic contribution” after “or contribution” in heading…
  • (k)(13) Pub. L. 109–280, § 902(a), added par. (13).
  • (m)(6)(A) Pub. L. 109–280, § 902(e)(3)(B)(ii), inserted “through the end of such year” after “to such contributions”.
  • (m)(12) (m)(13) Pub. L. 109–280, § 902(b), added par. (12) and redesignated former par. (12) as (13).

§ 402 Taxability of beneficiary of employees’ trust

  • (c)(2)(A) Pub. L. 109–280, § 822(a), which directed the amendment of section 402(c)(2)(A) by substituting “or to an annuity…
  • (c)(11) Pub. L. 109–280, § 829(a)(1), added par. (11).
  • (l) Pub. L. 109–280, § 845(a), added subsec. (l).

§ 403 Taxation of employee annuities

  • (a)(2) Pub. L. 109–280, § 845(b)(1), added par. (2).
  • (a)(4)(B) Pub. L. 109–280, § 829(a)(2), inserted “and (11)” after “(7)”.
  • (b)(2) Pub. L. 109–280, § 845(b)(2), added par. (2).
  • (b)(7)(A)(ii) Pub. L. 109–280, § 827(b)(2), inserted “(unless such amount is a distribution to which section 72(t)(2)(G) applies)”…
  • (b)(8)(B) Pub. L. 109–280, § 829(a)(3), substituted “, (9), and (11)” for “and (9)”.
  • (b)(11)(C) Pub. L. 109–280, § 827(b)(3), added subpar. (C).

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

  • (a)(1)(A) Pub. L. 109–280, § 801(a)(1), (c)(1), inserted “in the case of a defined benefit plan other than a multiemployer plan…
  • (a)(1)(B) Pub. L. 109–280, § 801(c)(2), in introductory provisions, substituted “In the case of a multiemployer plan” for “In the…
  • (a)(1)(D) Pub. L. 109–280, § 802(a), amended heading and text of subpar. (D) generally, substituting provisions relating to…
  • (a)(1)(D)(i) Pub. L. 109–280, § 801(d)(1), substituted “section 412(l)(8)(A), except that section 412(l)(8)(A) shall be applied for…
  • (a)(1) Pub. L. 109–280, § 801(d)(2), struck out heading and text of subpar. (F). Text read as follows: “An employer may elect…
  • (a)(7)(A) Pub. L. 109–280, § 801(c)(3)(A), inserted at end “In the case of a defined benefit plan which is a single employer…
  • (a)(7)(C)(iii) Pub. L. 109–280, § 803(a), added cl. (iii).
  • (a)(7)(C)(iv) Pub. L. 109–280, § 801(b), added cl. (iv).
  • (a)(7)(C)(v) Pub. L. 109–280, § 803(b), added cl. (v).
  • (a)(7)(D) Pub. L. 109–280, § 801(c)(3)(B), added subpar. (D) and struck out heading and text of former subpar. (D). Former text…
  • (o) Pub. L. 109–280, § 801(a)(2), added subsec. (o).

§ 404A Deduction for certain foreign deferred compensation plans

  • (g)(3)(A) Pub. L. 109–280 substituted “paragraphs (3) and (6) of section 431(c)” for “paragraphs (3) and (7) of section 412(c)”.

§ 408 Individual retirement accounts

  • (d)(8) Pub. L. 109–280, which directed the amendment of section 408(d) by adding par. (8), without specifying the act to be…

§ 408A Roth IRAs

  • (c)(3)(B) Pub. L. 109–280, § 824(b)(1), substituted “eligible retirement plan” for “IRA” in heading and “an eligible retirement…
  • (c)(3)(C) Pub. L. 109–280, § 833(c), added subpar. (C) relating to inflation adjustment.
  • (d)(3) Pub. L. 109–280, § 824(b)(2)(E), substituted “an eligible retirement plan” for “an IRA” in heading.
  • (d)(3)(A) Pub. L. 109–280, § 824(b)(2)(A), substituted “sections 402(c), 403(b)(8), 408(d)(3), and 457(e)(16)” for “section…
  • (d)(3)(B) Pub. L. 109–280, § 824(b)(2)(B), substituted “eligible retirement plan (as defined by section 402(c)(8)(B))” for…
  • (d)(3)(D) Pub. L. 109–280, § 824(b)(2)(C), (D), substituted “persons subject to section 6047(d)(1), or all of the foregoing…
  • (e) Pub. L. 109–280, § 824(a), reenacted heading without change and amended text of subsec. (e) generally. Prior to…

§ 409 Qualifications for tax credit employee stock ownership plans

  • (h)(7) Pub. L. 109–280 inserted “or subparagraph (B) or (C) of section 401(a)(35)” before period at end.

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

  • (b)(3) Pub. L. 109–280, § 116(a), added par. (3). Former par. (3) redesignated (4).
  • (b)(4) (b)(5) Pub. L. 109–280 redesignated pars. (3) and (4) as (4) and (5), respectively, and substituted “paragraph (1), (2), or…

§ 410 Minimum participation standards

  • (b)(3) Pub. L. 109–280, in concluding provisions, substituted “For purposes of subparagraph (B), management pilots who are not…

§ 411 Minimum vesting standards

  • (a)(2) Pub. L. 109–280, § 904(a)(1), reenacted heading without change and amended text of par. (2) generally, substituting…
  • (a)(3)(C) Pub. L. 109–280, § 114(b)(1), substituted “412(c)(2)” for “412(c)(8)”.
  • (a)(3)(G) Pub. L. 109–280, § 902(d)(2)(A), (B), inserted “or erroneous automatic contribution” after “or contribution” in heading…
  • (a)(12) Pub. L. 109–280, § 904(a)(2), struck out par. (12), which related to faster vesting for matching contributions by…
  • (a)(13) Pub. L. 109–280, § 701(b)(2), added par. (13).
  • (b)(1)(F) Pub. L. 109–280, § 114(b)(2), substituted “subparagraphs (B) and (C) of section 412(e)(3)” for “paragraphs (2) and (3)…
  • (b)(5) Pub. L. 109–280, § 701(b)(1), added par. (5).
  • (d)(6)(A) Pub. L. 109–280, § 114(b)(3), substituted “412(e)(2)” for “412(c)(8)”.

§ 412 Minimum funding standards

  • § 412 Pub. L. 109–280, § 111(a), reenacted heading without change and amended text generally, substituting provisions…
  • (b)(3) Pub. L. 109–280, § 212(c), added par. (3).
  • (b) Pub. L. 109–280, § 301(b)(1), substituted “, 2005, 2006, and 2007” for “and 2005” in heading and “2008” for “2006” in…
  • § 412 Pub. L. 109–280, § 301(b)(2), substituted “, 2005, 2006, and 2007” for “and 2005” in heading and “, 2005, 2006, or…

§ 414 Definitions and special rules

  • (d) Pub. L. 109–280, § 906(a)(1), inserted at end “The term ‘governmental plan’ includes a plan which is established and…
  • (f)(6) Pub. L. 109–280, § 1106(b), added par. (6).
  • (h)(2) Pub. L. 109–280, § 906(b)(1)(C), inserted “or a governmental plan described in the last sentence of section 414(d)…
  • (l)(2)(B)(i)(I) Pub. L. 109–280, § 114(c), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “the amount…
  • (w) Pub. L. 109–280, § 902(d)(1), added subsec. (w).
  • (x) Pub. L. 109–280, § 903(a), added subsec. (x).

§ 415 Limitations on benefits and contribution under qualified plans

  • (b)(2)(E)(ii) Pub. L. 109–280, § 303(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “For purposes of…
  • (b)(2)(H)(i) Pub. L. 109–280, § 906(b)(1)(A)(i), substituted “State, Indian tribal government (as defined in section 7701(a)(40))…
  • (b)(2)(H)(ii)(I) Pub. L. 109–280, § 906(b)(1)(A)(ii), substituted “State, Indian tribal government (as so defined), or any political…
  • (b)(3) Pub. L. 109–280, § 832(a), struck out “both was an active participant in the plan and” before “had the greatest”.
  • (b)(10) Pub. L. 109–280, § 906(b)(1)(B)(ii), as amended by Pub. L. 110–458, § 109(d)(1), substituted “State, Indian tribal…
  • (b)(10)(A) Pub. L. 109–280, § 906(b)(1)(B)(i), inserted “or a governmental plan described in the last sentence of section 414(d)…
  • (b)(11) Pub. L. 109–280, § 867(a), inserted at end “Subparagraph (B) of paragraph (1) shall not apply to a plan maintained by…
  • (n)(1) Pub. L. 109–280, § 821(a)(1), substituted “a participant” for “an employee” in introductory provisions.
  • (n)(3)(A) Pub. L. 109–280, § 821(a)(2), inserted concluding provisions.
  • (n)(3)(B)(i) (n)(3)(B)(ii) Pub. L. 109–280, § 821(c)(1), substituted “nonqualified service credit” for “permissive service credit attributable to…
  • (n)(3)(C) Pub. L. 109–280, § 821(c)(2), substituted “service credit” for “service” in heading and “the term ‘nonqualified service…
  • (n)(3)(C)(ii) Pub. L. 109–280, § 821(c)(3), substituted “or a comparable level of education, as determined under the applicable law…
  • (n)(3)(D) Pub. L. 109–280, § 821(b), added subpar. (D).

§ 416 Special rules for top-heavy plans

  • (g)(4)(H)(i) Pub. L. 109–280, § 902(c)(1), inserted “or 401(k)(13)” after “401(k)(12)”.
  • (g)(4)(H)(ii) Pub. L. 109–280, § 902(c)(2), inserted “or 401(m)(12)” after “401(m)(11)”.

§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements

  • (a)(1)(A)(ii) (a)(1)(A)(iii) Pub. L. 109–280, § 1004(a)(1), added cl. (ii) and redesignated former cl. (ii) as (iii).
  • (a)(3)(A)(i) Pub. L. 109–280, § 1004(a)(3), inserted “and of the qualified optional survivor annuity” before comma at end.
  • (a)(6)(A) Pub. L. 109–280, § 1102(a)(1)(A), substituted “180-day” for “90-day”.
  • (e)(3) Pub. L. 109–280, § 302(b), reenacted heading without change and amended text of par. (3) generally, substituting…
  • (g) Pub. L. 109–280, § 1004(a)(2), added subsec. (g).

§ 418E Insolvent plans

  • (d)(1) Pub. L. 109–280 substituted “5 plan years” for “3 plan years” the second place it appeared and inserted at end “If the…

§ 419A Qualified asset account; limitation on additions to account

  • (c)(6) Pub. L. 109–280 added par. (6).

§ 420 Transfers of excess pension assets to retiree health accounts

  • (a) Pub. L. 109–280, § 842(a)(1), struck out “(other than a multiemployer plan)” after “defined benefit plan” in…
  • (e)(2) Pub. L. 109–280, § 114(d)(1), reenacted heading without change and amended text of par. (2) generally. Prior to…
  • (e)(4) Pub. L. 109–280, § 114(d)(2), amended heading and text of par. (4) generally. Prior to amendment, text read as follows…
  • (e)(5) Pub. L. 109–280, § 842(a)(2), added par. (5).
  • (f) Pub. L. 109–280, § 841(a), added subsec. (f).

§ 430 Minimum funding standards for single-employer defined benefit pension plans

§ 431 Minimum funding standards for multiemployer plans

§ 432 Additional funding rules for multiemployer plans in endangered status or critical status

§ 436 Funding-based limits on benefits and benefit accruals under single-employer plans

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (a)(3) Pub. L. 109–280, § 845(b)(3), added par. (3).
  • (e)(11)(D) Pub. L. 109–280, § 1104(a)(1), added subpar. (D).
  • (e)(16)(B) Pub. L. 109–280, § 829(a)(4), substituted “, (9), and (11)” for “and (9)”.
  • (f)(2)(F) Pub. L. 109–280, § 1104(b)(1), added subpar. (F).
  • (f)(4) Pub. L. 109–280, § 1104(b)(2), added par. (4).

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

  • (c)(21)(C) Pub. L. 109–280, § 862(a), amended introductory provisions and cls. (i) and (ii) generally. Prior to amendment…
  • (q) (r) Pub. L. 109–280, § 1220(a), which directed the amendment of section 501 by adding subsec. (q) and redesignating former…

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

  • (f) Pub. L. 109–280, which directed the addition of subsec. (f) to section 508, without specifying the act to be amended…

§ 509 Private foundation defined

  • (a)(3)(B) Pub. L. 109–280, § 1241(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “is…
  • (e) Pub. L. 109–280, § 1221(a)(2), inserted at end “Such term shall also include income from sources similar to those in…
  • (f) Pub. L. 109–280, § 1241(b), added subsec. (f). See Codification note above.

§ 512 Unrelated business taxable income

  • (b)(13)(E) (b)(13)(F) Pub. L. 109–280, which directed the amendment of section 512(b)(13) by adding subpar. (E) and redesignating former…

§ 513 Unrelated trade or business

  • (j) Pub. L. 109–280, which directed the addition of subsec. (j) to section 513, without specifying the act to be amended…

§ 514 Unrelated debt-financed income

§ 529 Qualified tuition programs

  • (f) Pub. L. 109–280, which directed the addition of subsec. (f) to section 529, without specifying the act to be amended…

§ 545 Undistributed personal holding company income

  • (b)(2) Pub. L. 109–280, which directed the substitution of “(D), and (E)” for “and (D)” in section 545(b)(2), without…

§ 664 Charitable remainder trusts

  • (g)(3)(E) Pub. L. 109–280 inserted “(determined on the basis of fair market value of securities when allocated to participants)”…

§ 848 Capitalization of certain policy acquisition expenses

  • (e)(6) Pub. L. 109–280 added par. (6).

§ 1035 Certain exchanges of insurance policies

  • (a)(1) Pub. L. 109–280, § 844(b)(3)(A), which directed amendment by inserting “or for a qualified long-term care insurance…
  • (a)(2) Pub. L. 109–280, § 844(b)(3)(B), which directed amendment by inserting “, or (C) for a qualified long-term care…
  • (a)(3) Pub. L. 109–280, § 844(b)(3)(C), inserted “or for a qualified long-term care insurance contract” after “annuity…
  • (a)(4) Pub. L. 109–280, § 844(b)(4), added par. (4).
  • (b)(2) Pub. L. 109–280, § 844(b)(1), inserted at end “For purposes of the preceding sentence, a contract shall not fail to be…
  • (b)(3) Pub. L. 109–280, § 844(b)(2), inserted at end “For purposes of the preceding sentence, a contract shall not fail to be…

§ 1367 Adjustments to basis of stock of shareholders, etc.

  • (a)(2) Pub. L. 109–280, which directed the addition of concluding provisions to section 1367(a)(2), without specifying the act…

§ 2055 Transfers for public, charitable, and religious uses

  • (e)(5) Pub. L. 109–280, § 1234(b), added par. (5). See Codification note above.
  • (g) § 2055 Pub. L. 109–280, § 1218(b), added subsec. (g) and redesignated former subsec. (g) as (h). See Codification note above.

§ 2522 Charitable and similar gifts

  • (c)(5) Pub. L. 109–280, § 1234(c), added par. (5). See Codification note above.
  • (e) (f) Pub. L. 109–280, § 1218(c), added subsec. (e) and redesignated former subsec. (e) as (f). See Codification note above.

§ 3121 Definitions

  • (b)(5)(E) Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”.

§ 3304 Approval of State laws

  • (a) Pub. L. 109–280 added concluding provisions.

§ 4041 Imposition of tax

  • (g)(5) Pub. L. 109–280, which directed the addition of par. (5) to section 4041(g), without specifying the act to be amended…

§ 4221 Certain tax-free sales

  • (a) Pub. L. 109–280, § 1207(b)(2), (3)(A), in concluding provisions, substituted “Paragraphs (4), (5), and (6)” for…
  • (a)(6) Pub. L. 109–280, § 1207(b)(1), added par. (6). See Codification note above.

§ 4253 Exemptions

  • (k) Pub. L. 109–280, § 1207(c)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above.
  • (l) Pub. L. 109–280, § 1207(c)(1), redesignated subsec. (k) as (l). See Codification note above.
  • (l)(1) Pub. L. 109–280, § 1207(c)(2), substituted “(j), or (k)” for “or (j)”. See Codification note above.

§ 4483 Exemptions

  • (h) (i) Pub. L. 109–280, which directed the amendment of section 4483 by adding subsec. (h) and redesignating former subsec.…

§ 4940 Excise tax based on investment income

  • (c)(2) Pub. L. 109–280, § 1221(a)(1), inserted at end “Such term shall also include income from sources similar to those in…
  • (c)(4)(A) Pub. L. 109–280, § 1221(b)(1), substituted “gross investment income (as defined in paragraph (2))” for “interest…
  • (c)(4)(C) Pub. L. 109–280, § 1221(b)(2), inserted “or carrybacks” after “carryovers”. See Codification note above.
  • (c)(4)(D) Pub. L. 109–280, § 1221(b)(3), added subpar. (D). See Codification note above.

§ 4941 Taxes on self-dealing

  • (a)(1) Pub. L. 109–280, § 1212(a)(1)(A), substituted “10 percent” for “5 percent”. See Codification note above.
  • (a)(2) Pub. L. 109–280, § 1212(a)(1)(B), substituted “5 percent” for “2½ percent”. See Codification note above.
  • (c)(2) Pub. L. 109–280, § 1212(a)(2), substituted “$20,000” for “$10,000” wherever appearing in heading and text. See…

§ 4942 Taxes on failure to distribute income

  • (a) Pub. L. 109–280, § 1212(b), substituted “30 percent” for “15 percent” in introductory provisions. See Codification note…
  • (g)(4) Pub. L. 109–280, § 1244(a), amended heading and text of par. (4) generally, substituting provisions relating to…

§ 4943 Taxes on excess business holdings

  • (a)(1) Pub. L. 109–280, § 1212(c), substituted “10 percent” for “5 percent”. See Codification note above.
  • (e) Pub. L. 109–280, § 1233(a), added subsec. (e). See Codification note above.
  • (f) Pub. L. 109–280, § 1243(a), added subsec. (f). See Codification note above.

§ 4944 Taxes on investments which jeopardize charitable purpose

  • (a) Pub. L. 109–280, § 1212(d)(1), substituted “10 percent” for “5 percent” in pars. (1) and (2). See Codification note…
  • (d)(2) Pub. L. 109–280, § 1212(d)(2), substituted “$10,000,” for “$5,000,” and “$20,000.” for “$10,000.” See Codification note…

§ 4945 Taxes on taxable expenditures

  • (a)(1) Pub. L. 109–280, § 1212(e)(1)(A), substituted “20 percent” for “10 percent”. See Codification note above.
  • (a)(2) Pub. L. 109–280, § 1212(e)(1)(B), substituted “5 percent” for “2½ percent”. See Codification note above.
  • (c)(2) Pub. L. 109–280, § 1212(e)(2), substituted “$10,000,” for “$5,000,” and “$20,000.” for “$10,000.” See Codification note…
  • (d)(4)(A) Pub. L. 109–280, § 1244(b), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such…

§ 4958 Taxes on excess benefit transactions

  • (c)(2) Pub. L. 109–280, § 1232(b)(1), added par. (2). Former par. (2) redesignated (3). See Codification note above.
  • (c)(3) Pub. L. 109–280, § 1242(b), added par. (3). Former par. (3) redesignated (4). See Codification note above.
  • (c)(3) Pub. L. 109–280, § 1232(b)(1), redesignated par. (2) as (3). See Codification note above.
  • (c)(4) Pub. L. 109–280, § 1242(b), redesignated par. (3) as (4). See Codification note above.
  • (d)(2) Pub. L. 109–280, § 1212(a)(3), substituted “$20,000” for “$10,000”. See Codification note above.
  • (f)(1)(D) Pub. L. 109–280, § 1242(a), added subpar. (D). Former subpar. (D) redesignated (E). See Codification note above.
  • (f)(1)(D) Pub. L. 109–280, § 1232(a)(1), added subpar. (D). See Codification note above.
  • (f)(1)(E) Pub. L. 109–280, § 1242(a), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F). See Codification note…
  • (f)(1)(E) Pub. L. 109–280, § 1232(a)(1), added subpar. (E). See Codification note above.
  • (f)(1)(F) Pub. L. 109–280, § 1242(a), redesignated subpar. (E) as (F). See Codification note above.
  • (f)(6) Pub. L. 109–280, § 1232(b)(2), inserted “, except that in the case of any correction of an excess benefit transaction…
  • (f)(7) (f)(8) Pub. L. 109–280, § 1232(a)(2), added pars. (7) and (8). See Codification note above.

§ 4963 Definitions

  • (a) (c) Pub. L. 109–280, which directed the insertion of “4966, 4967,” after “4958,” in subsecs. (a) and (c) of section 4963…

§ 4966 Taxes on taxable distributions

§ 4967 Taxes on prohibited benefits

§ 4971 Taxes on failure to meet minimum funding standards

  • (a) (b) Pub. L. 109–280, § 114(e)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as…
  • (c)(1) Pub. L. 109–280, § 114(e)(2)(A), substituted “section 431” for “the last two sentences of section 412(a)”.
  • (c)(4) Pub. L. 109–280, § 114(e)(2)(B), added par. (4).
  • (e)(1) Pub. L. 109–280, § 114(e)(3), substituted “section 412(a)(1)(A)” for “section 412(b)(3)(A)”.
  • (e)(2)(A) Pub. L. 109–280, § 212(b)(2), as amended by Pub. L. 110–458, § 102(b)(3)(A), substituted “If an” for “In the case of a…
  • (f)(1) Pub. L. 109–280, § 114(e)(4), substituted “section 430(j)(4)” for “section 412(m)(5)” in introductory provisions and…
  • (g) (h) Pub. L. 109–280, § 212(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).

§ 4972 Tax on nondeductible contributions to qualified employer plans

  • (c)(6)(A) Pub. L. 109–280, § 803(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “so much of…
  • (c)(7) Pub. L. 109–280, § 114(e)(5), substituted “except, in the case of a multiemployer plan, to the extent that such…

§ 4975 Tax on prohibited transactions

  • (d)(17) Pub. L. 109–280, § 601(b)(1), added par. (17).
  • (d)(18) Pub. L. 109–280, § 611(a)(2)(A), added par. (18).
  • (d)(19) Pub. L. 109–280, § 611(c)(2), added par. (19).
  • (d)(20) Pub. L. 109–280, § 611(d)(2)(A), added par. (20).
  • (d)(21) Pub. L. 109–280, § 611(e)(2), added par. (21).
  • (d)(22) Pub. L. 109–280, § 611(g)(2), added par. (22).
  • (d)(23) Pub. L. 109–280, § 612(b)(1), added par. (23).
  • (f)(8) Pub. L. 109–280, § 601(b)(2), added par. (8).
  • (f)(9) Pub. L. 109–280, § 611(a)(2)(B), added par. (9).
  • (f)(10) Pub. L. 109–280, § 611(d)(2)(B), added par. (10).
  • (f)(11) Pub. L. 109–280, § 612(b)(2), added par. (11).

§ 4979 Tax on certain excess contributions

  • (f) Pub. L. 109–280, § 902(e)(1)(B), substituted “specified period after” for “2½ months of” in heading.
  • (f)(1) Pub. L. 109–280, § 902(e)(1)(A), (3)(A), inserted “through the end of the plan year for which the contribution was…
  • (f)(2) Pub. L. 109–280, § 902(e)(2), reenacted heading without change and amended text of par. (2) generally. Prior to…

§ 4980 Tax on reversion of qualified plan assets to employer

  • (c)(3)(A) Pub. L. 109–280 substituted “if the requirements of subparagraphs (B), (C), and (D) are met” for “if—

§ 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements

  • (e)(1) Pub. L. 109–280 inserted “and to each employer who has an obligation to contribute to the plan” before period at end.

§ 6033 Returns by exempt organizations

  • (a)(3)(B) Pub. L. 109–280, § 1245(a), inserted “(other than an organization described in section 509(a)(3))” after “paragraph…
  • (h) Pub. L. 109–280, § 1205(b)(1), added subsec. (h). Former subsec. (h) redesignated (i). See Codification note above.
  • (i) Pub. L. 109–280, § 1223(a), added subsec. (i). Former subsec. (i) redesignated (j). See Codification note above.
  • (i) Pub. L. 109–280, § 1205(b)(1), redesignated subsec. (h) as (i). See Codification note above.
  • (j) Pub. L. 109–280, § 1223(b), added subsec. (j). Former subsec. (j) redesignated (k). See Codification note above.
  • (j) Pub. L. 109–280, § 1223(a), redesignated subsec. (i) as (j). See Codification note above.
  • (k) Pub. L. 109–280, § 1235(a)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above.
  • (k) Pub. L. 109–280, § 1223(b), redesignated subsec. (j) as (k). See Codification note above.
  • (l) Pub. L. 109–280, § 1245(b), added subsec. (l). Former subsec. (l) redesignated (m). See Codification note above.
  • (l) Pub. L. 109–280, § 1235(a)(1), redesignated subsec. (k) as (l). See Codification note above.
  • (m) Pub. L. 109–280, § 1245(b), redesignated subsec. (l) as (m). See Codification note above.

§ 6034 Returns by certain trusts

  • § 6034 Pub. L. 109–280, which directed the general amendment of section 6034 without specifying the act to be amended, was…

§ 6039I Returns and records with respect to employer-owned life insurance contracts

§ 6050L Returns relating to certain donated property

  • (a)(1) Pub. L. 109–280, which directed the amendment of section 6050L by adding subpars. (F) and (G) and concluding provisions…

§ 6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements

§ 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests

§ 6059 Periodic report of actuary

  • (b)(2) Pub. L. 109–280, § 114(f)(1), substituted “the minimum required contribution determined under section 430, or the…
  • (b)(3)(B) Pub. L. 109–280, § 114(f)(2), added subpar. (B) and struck out former subpar. (B) which read as follows: “the…

§ 6103 Confidentiality and disclosure of returns and return information

  • (a)(2) Pub. L. 109–280, § 1224(b)(1), inserted “or section 6104(c)” after “this section”. See Codification note above.
  • (p)(3)(A) Pub. L. 109–280, § 1224(b)(2), inserted “and section 6104(c)” after “this section” in first sentence. See Codification…
  • (p)(4) Pub. L. 109–280, § 1224(b)(3)(A), (C), inserted “, any appropriate State officer (as defined in section 6104(c)),”…
  • (p)(4)(F)(i) Pub. L. 109–280, § 1224(b)(3)(B), inserted “any appropriate State officer (as defined in section 6104(c)),” before “or…

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

  • (b) Pub. L. 109–280, § 1201(b)(3), inserted at end “In the case of a trust which is required to file a return under section…
  • (c)(1) Pub. L. 109–280, § 1224(b)(4), inserted “for charitable organizations” after “rule” in heading. See Codification note…
  • (c)(2) (c)(3) (c)(4) (c)(5) (c)(6) Pub. L. 109–280, § 1224(a), added pars. (2) to (6) and struck out heading and text of former par. (2). Text read as…
  • (d)(1)(A)(ii) (d)(1)(A)(iii) (d)(1)(A)(iv) Pub. L. 109–280, § 1225(a), added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii) and (iv), respectively.…

§ 6214 Determinations by Tax Court

  • (b) Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of…

§ 6330 Notice and opportunity for hearing before levy

  • (d)(1) Pub. L. 109–280, § 855(a), reenacted heading without change and amended text of par. (1) generally. Prior to amendment…

§ 6416 Certain taxes on sales and services

  • (b)(2) Pub. L. 109–280, § 1207(e)(1)(B), (C), in concluding provisions, substituted “Subparagraphs (C), (D), and (E)” for…
  • (b)(2)(E) (b)(2)(F) (b)(2)(G) Pub. L. 109–280, § 1207(e)(1)(A), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G)…
  • (b)(4)(B)(iii) Pub. L. 109–280, § 1207(e)(2), added cl. (iii). See Codification note above.

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

  • (c) Pub. L. 109–280, which directed the substitution of “(5), or (6)” for “or (5)” in section 6421(c), without specifying…

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (c)(1)(E) Pub. L. 109–280, § 1223(d), added subpar. (E). See Codification note above.
  • (c)(2)(C) Pub. L. 109–280, § 1201(b)(2), added subpar. (C). See Codification note above.

§ 6662 Imposition of accuracy-related penalty on underpayments

  • (e)(1)(A) Pub. L. 109–280, § 1219(a)(1)(A), substituted “150 percent” for “200 percent”. See Codification note above.
  • (g)(1) Pub. L. 109–280, § 1219(a)(1)(B), substituted “65 percent” for “50 percent”. See Codification note above.
  • (h)(2)(A)(i) (h)(2)(A)(ii) Pub. L. 109–280, § 1219(a)(2)(A), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as…
  • (h)(2)(C) Pub. L. 109–280, § 1219(a)(2)(B), substituted “ ‘40 percent’ for ‘65 percent’ ” for “ ‘25 percent’ for ‘50 percent’ ”.…

§ 6664 Definitions and special rules

  • (c)(2) Pub. L. 109–280, § 1219(a)(3), substituted “paragraph (1) shall not apply. The preceding sentence shall not apply to a…
  • (c)(3)(B) (c)(3) Pub. L. 109–280, § 1219(c)(2), amended subpars. (B) and (C) generally. Prior to amendment, subpars. (B) and (C) read as…

§ 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals

§ 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

  • § 6696 Pub. L. 109–280 substituted “6694, 6695, and 6695A” for “6694 and 6695” wherever appearing in section catchline and…

§ 6720B Fraudulent identification of exempt use property

§ 6721 Failure to file correct information returns

  • (e)(2)(D) Pub. L. 109–280, which directed the addition of subpar. (D) to section 6721(e)(2), without specifying the act to be…

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(xiv) (d)(1)(B)(xv) (d)(1)(B)(xvi) Pub. L. 109–280, § 1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi)…
  • (d)(1)(B)(xvii) Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvi) as (xvii). Former cl. (xvii) redesignated (xviii). See…
  • (d)(1)(B)(xvii) Pub. L. 109–280, § 844(d)(2)(A), struck out “or” at end.
  • (d)(1)(B)(xviii) Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvii) as (xviii). Former cl. (xviii) redesignated (xix) relating to…
  • (d)(1)(B)(xviii) Pub. L. 109–280, § 844(d)(2)(A), substituted “or” for “and” at end.
  • (d)(1)(B)(xix) Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xviii) as (xix) relating to section 264(f)(5)(A)(iv). Former cl. (xix)…
  • (d)(1)(B)(xix) Pub. L. 109–280, § 844(d)(2)(A), added cl. (xix) relating to section 6050U.
  • (d)(1)(B)(xx) Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xix) relating to section 6050U as (xx). See Codification note above.
  • (d)(2)(CC) Pub. L. 109–280, § 844(d)(2)(B), added subpar. (CC).

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 109–280, which directed insertion of “or under section 6104(c)” after “6103” in subsec. (a)(2) of section 7213…

§ 7213A Unauthorized inspection of returns or return information

  • (a)(2) Pub. L. 109–280, which directed insertion of “or under section 6104(c)” after “7213(a)(2)” in subsec. (a)(2) of section…

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

  • (b)(4) Pub. L. 109–280, which directed addition of par. (4) at the end of section 7428(b), without specifying the act to be…

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

  • (a)(2) Pub. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of…

§ 7443A Special trial judges

  • (b)(5) Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6).
  • (b)(6) Pub. L. 109–280, § 857(a), redesignated par. (5) as (6).
  • (c) Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”.

§ 7447 Retirement

  • (j) Pub. L. 109–280 added subsec. (j).

§ 7448 Annuities to surviving spouses and dependent children of judges and special trial judges

  • § 7448 Pub. L. 109–280, § 854(c)(3), which directed amendment of subsec. (u) of this section by inserting “or special trial…
  • § 7448 Pub. L. 109–280, § 854(c)(1), inserted “and special trial judges” after “children of judges” in section catchline.
  • (a)(5) (a)(6) (a)(7) (a)(8) (a)(9) Pub. L. 109–280, § 854(a), which directed amendment of subsec. (a) by adding pars. (5) and (6) and redesignating former…
  • (b) Pub. L. 109–280, § 854(b), reenacted subsec. heading without change, designated existing provisions as par. (1)…
  • (c)(1) Pub. L. 109–280, § 854(c)(4)(A), substituted “Tax Court judicial officers” for “Tax Court judges”.
  • (c)(1) Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” and “or special trial judge’s” after…
  • (c)(2)(A) Pub. L. 109–280, § 854(c)(4)(B)(i), inserted “and section 7443A(d)” after “(a)(4)”.
  • (c)(2)(B) Pub. L. 109–280, § 854(c)(4)(B)(ii), substituted “subsection (a)(4) and (a)(6)” for “subsection (a)(4)”.
  • (d) Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” wherever appearing except after “chief…
  • (f) (g) (h) Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing.
  • (f) (g) (h) Subsec (j). Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing except…
  • (j)(1) Pub. L. 109–280, § 854(c)(5)(B), substituted “paragraphs (8) and (9) of subsection (a)” for “subsections (a)(6) and…
  • (j)(1)(A) Pub. L. 109–280, § 854(c)(5)(A), substituted “service, retired from such service under section 7447, or receiving any…
  • (m) Pub. L. 109–280, § 854(c)(6), inserted “or any annuity under chapter 83 or 84 of title 5, United States Code” after…
  • (m) Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge’s” after “judge’s” and “or special trial judge” after…
  • (n) Pub. L. 109–280, § 854(c)(3)(A), (7), inserted “or special trial judge” after “judge” wherever appearing and “his years…
  • (s) Pub. L. 109–280, § 851(a), amended heading and text of subsec. (s) generally. Prior to amendment, text read as follows…

§ 7451 Petitions

  • § 7451 Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this…

§ 7472 Expenditures

  • § 7472 Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized…

§ 7475 Practice fee

  • (b) Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end.

§ 7701 Definitions

  • (a)(49) Pub. L. 109–280, § 1207(f), added par. (49). See Codification note above.
  • (o) (p) Pub. L. 109–280, § 1222, added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above.

§ 7702B Treatment of qualified long-term care insurance

  • (e) Pub. L. 109–280, § 844(c), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to treatment of…
  • (e)(1) Pub. L. 109–280, § 844(f), substituted “title” for “section”.