Pub. L. 110-142 Dec. 20, 2007

121 Stat. 1806 · Changed 9 sections of the Code

Bill H.R. 3648 · House report H. Rept. 110-356 · Bluebook JCT general explanation (2009)

§ 42 Low-income housing credit

  • (i)(3)(D)(ii)(I) Pub. L. 110–142 amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “single parents and their…

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 110–142, § 2(a), added subpar. (E).
  • (a)(2)(A) Pub. L. 110–142, § 2(c)(1), substituted “(D), and (E)” for “and (D)”.
  • (a)(2)(C) Pub. L. 110–142, § 2(c)(2), added subpar. (C).
  • (h) Pub. L. 110–142, § 2(b), added subsec. (h).

§ 121 Exclusion of gain from sale of principal residence

  • (b)(4) Pub. L. 110–142 added par. (4) relating to special rule for certain sales by surviving spouses.

§ 139B Benefits provided to volunteer firefighters and emergency medical responders

§ 163 Interest

  • (h)(3)(E)(iv)(I) Pub. L. 110–142 substituted “December 31, 2010” for “December 31, 2007”.

§ 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

  • (b)(1)(D) Pub. L. 110–142 amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “80 percent or more of…

§ 6103 Confidentiality and disclosure of returns and return information

  • (e)(10) Pub. L. 110–142 added par. (10).

§ 6698 Failure to file partnership return

  • (a) Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.
  • (b)(1) Pub. L. 110–142, § 8(b), substituted “$85” for “$50”.

§ 6699 Failure to file S corporation return