Pub. L. 110-172 Dec. 29, 2007

121 Stat. 2484 · Changed 92 sections of the Code

Bill H.R. 4839 · Bluebook JCT general explanation (2009)

§ 21 Expenses for household and dependent care services necessary for gainful employment

  • (e)(5) Pub. L. 110–172 substituted “section 152(e)(4)(A)” for “section 152(e)(3)(A)” in concluding provisions.

§ 24 Child tax credit

  • (d)(1)(B) Pub. L. 110–172, § 11(c)(1)(A), substituted “the greater of” for “the excess (if any) of” in introductory provisions.
  • (d)(1)(B)(ii)(II) Pub. L. 110–172, § 11(c)(1)(B), substituted “section 32” for “section”.

§ 25C Energy efficient home improvement credit

  • (c)(3) Pub. L. 110–172 substituted “part 3280” for “section 3280”.

§ 26 Limitation based on tax liability; definition of tax liability

§ 30C Alternative fuel vehicle refueling property credit

  • (b) Pub. L. 110–172, § 6(b)(1), reenacted heading without change and amended introductory provisions generally. Prior to…
  • (c) Pub. L. 110–172, § 6(b)(2), reenacted heading without change and amended text generally. Prior to amendment, text read…

§ 34 Certain uses of gasoline and special fuels

  • (a)(1) Pub. L. 110–172, § 11(a)(4)(A), struck out “with respect to gasoline used during the taxable year on a farm for farming…
  • (a)(2) Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A)…
  • (a)(3) Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the…

§ 35 Health insurance costs of eligible individuals

  • (d)(2) Pub. L. 110–172 struck out “paragraph (2) or (4) of” before “section 152(e)” and substituted “(as defined in section…

§ 38 General business credit

  • (b)(8) (b)(24) Pub. L. 110–172, § 11(a)(6)(A), struck out “and” at end.
  • (b)(30) Pub. L. 110–172, § 11(a)(6)(C), inserted “plus” at end.
  • (b)(30) Pub. L. 110–172, § 11(a)(6)(B), struck out “plus” at end.

§ 41 Credit for increasing research activities

  • (a)(3) Pub. L. 110–172, § 6(c)(1), inserted “for energy research” before period at end.
  • (f)(1)(A)(ii) Pub. L. 110–172, § 11(e)(2), substituted “qualified research expenses, basic research payments, and amounts paid or…
  • (f)(6)(E) Pub. L. 110–172, § 6(c)(2), added subpar. (E).

§ 45 Electricity produced from certain renewable resources, etc.

  • (c)(3)(A)(ii) Pub. L. 110–172, § 7(b)(1), struck out “which is segregated from other waste materials and” after “lignin material”.
  • (d)(2)(B) Pub. L. 110–172, § 7(b)(2), inserted “and” at the end of cl. (i), redesignated cl. (iii) as (ii), and struck out former…
  • (e)(7)(A)(i) Pub. L. 110–172, § 9(a), substituted “originally placed in service” for “placed in service by the taxpayer”.

§ 45H Credit for production of low sulfur diesel fuel

  • (b)(1)(A) Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”.
  • (c)(2) Pub. L. 110–172, § 7(a)(3)(B), struck out “capital” before “costs” in heading.
  • (c)(2) Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”.
  • (d) Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (e) as (d) and struck out heading and text of former subsec. (d).…
  • (e) Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).
  • (e)(1) (e)(2) Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”.
  • (f) Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (g) as (f). Former subsec. (f) redesignated (e).
  • (g) Pub. L. 110–172, § 7(a)(2)(A), added subsec. (g). Former subsec. (g) redesignated (f).

§ 45J Credit for production from advanced nuclear power facilities

  • (b)(2) Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 45L New energy efficient home credit

  • (c)(2) (c)(3) Pub. L. 110–172 substituted “part 3280” for “section 3280” in par. (2) and in introductory provisions of par. (3).

§ 48 Energy credit

  • (c) Pub. L. 110–172, § 11(a)(8), substituted “section” for “subsection” in introductory provisions.
  • (c)(1)(B) (c)(2)(B) Pub. L. 110–172, § 11(a)(9), substituted “subsection (a)” for “paragraph (1)”.

§ 48A Qualifying advanced coal project credit

  • (d)(4)(B)(ii) Pub. L. 110–172 struck out “subsection” before “paragraph” in two places.

§ 53 Credit for prior year minimum tax liability

  • (e)(2) Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 56 Adjustments in computing alternative minimum taxable income

  • § 56 Pub. L. 110–172, § 11(g)(1), substituted “921 (as in effect before its repeal by the FSC Repeal and Extraterritorial…
  • § 56 Pub. L. 110–172, § 11(g)(2), which purported to amend subsec. (g)(4)(C)(iv) of this section, but directed the amendment…

§ 121 Exclusion of gain from sale of principal residence

  • (d)(9) Pub. L. 110–172 added subpar. (E).

§ 125 Cafeteria plans

  • (b)(2) Pub. L. 110–172 substituted “second sentence” for “last sentence”.

§ 167 Depreciation

  • (g)(8)(C)(ii)(II) Pub. L. 110–172 substituted “section 263A(i)(2)” for “section 263A(j)(2)”.

§ 168 Accelerated cost recovery system

  • (l)(3) Pub. L. 110–172 struck out “enzymatic” before “hydrolysis”.

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(A)(vii) Pub. L. 110–172, § 11(a)(14)(A), substituted “subparagraph (F)” for “subparagraph (E)”.
  • (e)(1)(B)(i)(II) Pub. L. 110–172, § 11(a)(15), inserted “, but without regard to clause (ii) thereof” after “paragraph (7)(C)”.
  • (e)(1)(B)(ii) Pub. L. 110–172, § 11(a)(14)(B), substituted “subsection (b)(1)(F)” for “subsection (b)(1)(E)”.
  • (e)(7)(D)(i)(I) Pub. L. 110–172, § 3(c), substituted “substantial and related” for “related”.
  • (o)(1)(A) Pub. L. 110–172, § 11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all…
  • (o)(3)(A)(i) Pub. L. 110–172, § 11(a)(16)(B), in introductory provisions, substituted “interests” for “interest” and “on or before”…

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

  • (a) Pub. L. 110–172 substituted “qualified costs” for “qualified capital costs” and inserted “and which are properly…

§ 245 Dividends received from certain foreign corporations

  • (c)(4)(C) Pub. L. 110–172, § 11(g)(3), added subpar. (C).
  • (c)(5) Pub. L. 110–172, § 11(g)(4), added par. (5).

§ 275 Certain taxes

  • (a)(4) Pub. L. 110–172 substituted “if the taxpayer chooses to take to any extent the benefits of section 901.” for “if—

§ 280C Certain expenses for which credits are allowable

  • (d) Pub. L. 110–172 amended heading and text generally. Prior to amendment, text read as follows: “No deduction shall be…

§ 291 Special rules relating to corporate preference items

  • (a)(4) (a) Pub. L. 110–172, § 11(g)(6)(A), redesignated par. (5) as (4) and struck out former par. (4) which read as follows: “In…
  • (c)(1) Pub. L. 110–172, § 11(g)(6)(B), substituted “subsection (a)(4)” for “subsection (a)(5)”.

§ 355 Distribution of stock and securities of a controlled corporation

  • (b)(2)(A) Pub. L. 110–172, § 4(b)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “it is…
  • (b)(3) Pub. L. 110–172, § 4(b)(2), amended par. (3) generally. Prior to amendment, par. (3) provided for special rule relating…

§ 402 Taxability of beneficiary of employees’ trust

  • (g)(7)(A)(ii)(II) Pub. L. 110–172 substituted “permitted for prior taxable years by reason of this paragraph” for “for prior taxable…

§ 408 Individual retirement accounts

  • (d)(8)(D) Pub. L. 110–172 substituted “all amounts in all individual retirement plans of the individual were distributed during…

§ 441 Period for computation of taxable income

  • (b)(4) Pub. L. 110–172, § 11(g)(7)(A), struck out “FSC or” before “DISC filing”.
  • (h) Pub. L. 110–172, § 11(g)(7)(B), struck out “FSC’s and” before “DISC’s” in heading and “FSC or” before “DISC” in pars.…

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

  • (c)(2) Pub. L. 110–172, § 7(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (d)(1)(A) Pub. L. 110–172, § 7(c)(2), in introductory provisions, substituted “(at all times during the lease term)” for “(at any…

§ 852 Taxation of regulated investment companies and their shareholders

  • (b)(4)(C) Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…

§ 856 Definition of real estate investment trust

  • (d)(9)(D)(ii) Pub. L. 110–172, § 9(b), reenacted heading without change and amended text generally. Prior to amendment, text read as…
  • (l)(2) Pub. L. 110–172, § 11(a)(18), in concluding provisions, inserted last sentence and struck out former last sentence…

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (b)(8)(B) Pub. L. 110–172 amended heading and text generally. Prior to amendment, text read as follows: “For purposes of this…

§ 884 Branch profits tax

  • (d)(2)(B) Pub. L. 110–172 inserted “(as in effect before their repeal by the FSC Repeal and Extraterritorial Income Exclusion Act…

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

  • (h) Pub. L. 110–172 struck out subsec. (h), which read as follows: “No credit shall be allowed under this section for any…

§ 904 Limitation on credit

  • (d)(2)(B)(v) Pub. L. 110–172, § 11(g)(10), inserted “and” at end of subcl. (I), redesignated subcl. (III) as (II), substituted “a…
  • (f)(3)(D)(iv) Pub. L. 110–172, § 11(f)(3), substituted “an affiliated group” for “a controlled group”.

§ 906 Nonresident alien individuals and foreign corporations

  • (b) (b)(6) Pub. L. 110–172 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read…

§ 911 Citizens or residents of the United States living abroad

  • (f) Pub. L. 110–172 amended heading and text generally, substituting provisions relating to determination of tax liability…

§ 951 Amounts included in gross income of United States shareholders

  • (c) § 951 Pub. L. 110–172 redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as…

§ 952 Subpart F income defined

  • (b) Pub. L. 110–172 struck out second sentence which read as follows: “For purposes of the preceding sentence, income…

§ 954 Foreign base company income

  • (c)(1)(F) Pub. L. 110–172, § 11(a)(19), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (c)(1)(H) (c)(1) Pub. L. 110–172, § 11(a)(20), redesignated subpar. (I) as (H).
  • (c)(2)(C)(ii) Pub. L. 110–172, § 11(g)(15)(B), substituted “section 956(c)(2)(I)” for “section 956(c)(2)(J)”.
  • (c)(6)(B) (c)(6)(C) Pub. L. 110–172, § 4(a), added subpar. (B) and redesignated former subpar. (B) as (C).

§ 956 Investment of earnings in United States property

  • (c)(2) Pub. L. 110–172, § 11(g)(15)(A)(ii), substituted “subparagraphs (I), (J), and (K)” for “subparagraphs (J), (K), and…
  • (c)(2)(I) (c)(2)(J) (c)(2)(K) (c)(2)(L) (c)(2) Pub. L. 110–172, § 11(g)(15)(A)(i), redesignated subpars. (J) to (M) as (I) to (L), respectively, and struck out former…

§ 992 Requirements of a domestic international sales corporation

  • (a)(1)(C) (a)(1)(D) (a)(1) Pub. L. 110–172 inserted “and” at end of subpar. (C), substituted period for “, and” at end of subpar. (D), and struck…

§ 1016 Adjustments to basis

  • (a)(31) (a)(32) Pub. L. 110–172, § 7(a)(1)(C), redesignated pars. (32) and (33) as (31) and (32), respectively, and struck out former…
  • (a)(33) Pub. L. 110–172, § 11(a)(21), substituted “section 25C(f)” for “section 25C(e)”.
  • (a)(33) Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (34) as (33). Former par. (33) redesignated (32).
  • (a)(34) (a)(35) Pub. L. 110–172, § 7(a)(1)(C), redesignated pars. (35) and (36) as (34) and (35), respectively. Former par. (34)…
  • (a)(36) Pub. L. 110–172, § 11(a)(22), substituted “section 30C(e)(1)” for “section 30C(f)”.
  • (a)(36) Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (37) as (36). Former par. (36) redesignated (35).
  • (a)(37) Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (37) as (36).

§ 1092 Straddles

  • (a)(2)(A)(i) Pub. L. 110–172, § 7(d)(2)(B)(i), substituted “positions” for “identified positions”.
  • (a)(2)(A)(ii) Pub. L. 110–172, § 7(d)(2)(B)(ii), (iii), substituted “any position” for “any identified position” and “the offsetting…
  • (a)(2)(A)(ii) Pub. L. 110–172, § 7(d)(1), struck out “and” at end.
  • (a)(2)(A)(iii) (a)(2)(A)(iv) Pub. L. 110–172, § 7(d)(1), added cl. (iii) and redesignated former cl. (iii) as (iv).
  • (a)(2)(B) Pub. L. 110–172, § 7(d)(2)(A), inserted concluding provisions.
  • (a)(2)(C) (a)(2)(D) Pub. L. 110–172, § 7(d)(3), (4), added subpar. (C), redesignated former subpar. (C) as (D), and inserted “the rules for…
  • (a)(3)(B) Pub. L. 110–172, § 7(d)(2)(C), substituted “offsetting position” for “identified offsetting position”.

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

  • (d)(5) Pub. L. 110–172 inserted “(as defined in section 922)” after “a FSC” in introductory provisions and inserted second…

§ 1260 Gains from constructive ownership transactions

  • (c)(2)(G) Pub. L. 110–172 substituted “subsection (d)” for “subsection (e)” and inserted “and” at end.

§ 1297 Passive foreign investment company

  • (b)(2)(D) Pub. L. 110–172, § 11(g)(18), which directed amendment of subpar. (D) by striking out “foreign trade income of a FSC…
  • (d) (e) (f) Pub. L. 110–172, § 11(a)(24)(A), redesignated subsecs. (e) and (f) as (d) and (e), respectively, and struck out heading…

§ 1298 Special rules

  • (a)(2)(B) Pub. L. 110–172, § 11(a)(24)(C), substituted “Section 1297(d)” for “Section 1297(e)”.
  • (b)(7) (b)(8) (b) Pub. L. 110–172, § 11(f)(2), redesignated pars. (8) and (9) as (7) and (8), respectively, and struck out former par.…

§ 1362 Election; revocation; termination

  • (f)(1) Pub. L. 110–172 substituted “or section 1361(b)(3)(B)(ii)” for “, section 1361(b)(3)(B)(ii), or section…

§ 1366 Pass-thru of items to shareholders

  • (d)(4) Pub. L. 110–172 added par. (4).

§ 2055 Transfers for public, charitable, and religious uses

  • (g) § 2055 Pub. L. 110–172 redesignated subsec. (h) as (g) and struck out heading and text of former subsec. (g). Text read as…

§ 2522 Charitable and similar gifts

  • (e)(1)(A) Pub. L. 110–172, § 11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all…
  • (e)(2) Pub. L. 110–172, § 3(d)(2)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2).…
  • (e)(2)(A)(i) Pub. L. 110–172, § 11(a)(16)(B), substituted “interests” for “interest” and “on or before” for “before”.
  • (e)(2)(C) Pub. L. 110–172, § 3(d)(2)(C), added subpar. (C).
  • (e) Pub. L. 110–172, § 3(d)(2)(B), redesignated par. (3) as (2).
  • (e) Pub. L. 110–172, § 3(d)(2)(A), struck out heading and text of par. (4). Text read as follows: “For purposes of this…

§ 3121 Definitions

  • (v)(1)(A) Pub. L. 110–172, which directed amendment of subpar. (A) by inserting “or consisting of designated Roth contributions…

§ 4041 Imposition of tax

  • (d)(1) Pub. L. 110–172, § 6(d)(1)(A), inserted last sentence.
  • (d)(5) Pub. L. 110–172, § 6(d)(2)(A), (3), inserted “(b)(1)(A),” after “without regard to subsections”, struck out “(other…

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

  • (b)(3) Pub. L. 110–172 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The Leaking…

§ 4082 Exemptions for diesel fuel and kerosene

  • (a) Pub. L. 110–172, § 6(d)(2)(B)(i), struck out “(other than such tax at the Leaking Underground Storage Tank Trust Fund…
  • (b) Pub. L. 110–172, § 11(a)(28), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (e) Pub. L. 110–172, § 6(d)(2)(C)(ii), designated last sentence as concluding provisions.
  • (e) Pub. L. 110–172, § 6(d)(2)(C)(i), substituted “an aircraft—” and pars. (1) and (2) for “an aircraft, the rate of tax…
  • (f) (g) (h) Pub. L. 110–172, § 6(d)(2)(B)(ii), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h)…

§ 4101 Registration and bond

  • (a)(4) (a)(5) Pub. L. 110–172 redesignated par. (4) relating to reregistration in event of change of ownership as (5).

§ 4940 Excise tax based on investment income

  • (c)(4)(A) Pub. L. 110–172 amended text generally. Prior to amendment, text read as follows: “There shall be taken into account…

§ 4942 Taxes on failure to distribute income

  • (i)(1)(A) Pub. L. 110–172 substituted “section 170(b)(1)(F)(ii)” for “section 170(b)(1)(E)(ii)”.

§ 4958 Taxes on excess benefit transactions

  • (c)(3)(A)(i)(II) Pub. L. 110–172, § 3(i)(1), substituted “subparagraph (C)(ii)” for “paragraph (1), (2), or (4) of section 509(a)”.
  • (c)(3)(C)(ii) Pub. L. 110–172, § 3(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text read…

§ 4962 Abatement of first tier taxes in certain cases

  • (b) Pub. L. 110–172 substituted “D, or G” for “or D”.

§ 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions

  • (c)(6) Pub. L. 110–172 substituted “section 457(e)(1)(A)” for “section 4457(e)(1)(A)”.

§ 5121 Recordkeeping by wholesale dealers

  • § 5121 Pub. L. 110–172, which directed amendment of this title by redesignating section 5432 as section 5121, was executed by…

§ 5732 Payment of tax

  • (c)(2) Pub. L. 110–172, which directed amendment of section 5732 of this title, as redesignated by Pub. L. 109–59, §…

§ 6011 General requirement of return, statement, or list

  • (c) Pub. L. 110–172, § 11(g)(19)(B), struck out “and FSC’s” after “former DISCS” in heading.
  • (c)(1) Pub. L. 110–172, § 11(g)(19)(A), in introductory provisions, substituted “, former DISC, or former FSC (as defined in…

§ 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

  • (b) Pub. L. 110–172 substituted “subsection (a)(1)(A)” for “subsection (a)(1)” and “subparagraph (B) or (C) of subsection…

§ 6072 Time for filing income tax returns

  • (c) Pub. L. 110–172 substituted “a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal…

§ 6103 Confidentiality and disclosure of returns and return information

  • (b)(5)(A)(i) Pub. L. 110–172 struck out “the Canal Zone,” after “the Virgin Islands,”.

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

  • (b) Pub. L. 110–172, § 3(g)(1), struck out “information” after “annual” in heading and inserted last sentence.
  • (d)(1)(A)(ii) Pub. L. 110–172, § 3(g)(2), amended text generally. Prior to amendment, text read as follows: “any annual return filed…
  • (d)(2) Pub. L. 110–172, § 3(g)(3), substituted “section 6011 or 6033” for “section 6033”.

§ 6110 Public inspection of written determinations

  • (i)(3) Pub. L. 110–172 inserted “and related background file documents” after “Chief Counsel advice” in introductory…

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 110–172, which directed amendment of subpar. (A) by substituting “34, and 35” for “and 34”, was executed by…

§ 6416 Certain taxes on sales and services

  • (a)(4)(C) Pub. L. 110–172 substituted “ultimate vendor or credit card issuer has certified” for “ultimate vendor” and all that…

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

  • (d)(2)(F) Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”.
  • (h) Pub. L. 110–172, § 5(a)(3), added subsec. (h).

§ 6427 Fuels not used for taxable purposes

  • (e)(3) Pub. L. 110–172, § 11(a)(37), redesignated par. (3), relating to termination, as (5).
  • (e)(5) Pub. L. 110–172, § 11(a)(37), redesignated par. (3), relating to termination, as (5).
  • (e)(5) Pub. L. 110–172, § 11(e)(1), substituted “2008” for “2006”.
  • (i)(3) Pub. L. 110–172, § 5(a)(1)(C), substituted “mixture credits and the alternative fuel credit” for “alcohol fuel and…
  • (i)(3)(A) Pub. L. 110–172, § 5(a)(1)(A), in introductory provisions, inserted “or under subsection (e)(2) by any person with…
  • (i)(3)(A)(i) Pub. L. 110–172, § 5(a)(1)(B), inserted “or (e)(2)” after “subsection (e)(1)”.
  • (l)(4)(A)(ii) Pub. L. 110–172, § 11(a)(38), which directed substitution of “section 4081(a)(2)(A)(iii)” for “section…
  • (p) § 6427 Pub. L. 110–172, § 11(a)(39)(A), redesignated subsec. (q) as (p) and struck out heading and text of former subsec. (p).…

§ 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

  • § 6430 Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as…

§ 6501 Limitations on assessment and collection

  • (m) Pub. L. 110–172 inserted “45H(g),” after “45C(d)(4),”.

§ 6686 Failure to file returns or supply information by DISC or former FSC

  • § 6686 Pub. L. 110–172 inserted “former” before “FSC” in section catchline.

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

  • (a) Pub. L. 110–172, § 11(a)(40), designated the words “then such person shall pay a penalty in the amount determined under…
  • (a)(2) Pub. L. 110–172, § 3(e)(1), inserted “a substantial estate or gift tax valuation understatement (within the meaning of…

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

  • (d)(1) Pub. L. 110–172 substituted “, section 6695, or 6695A” for “or under section 6695”.

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

  • (e)(2)(C) Pub. L. 110–172 substituted “section 6662A(e)(2)(B)” for “section 6662A(e)(2)(C)”.

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(iv) Pub. L. 110–172, § 11(b)(2)(A), inserted “or (h)(1)” after “section 6050H(a)”.
  • (d)(2)(K) Pub. L. 110–172, § 11(b)(2)(B), inserted “or (h)(2)” after “section 6050H(d)”.

§ 7651 Administration and collection of taxes in possessions

  • (4) § 7651 Pub. L. 110–172 redesignated par. (5) as (4) and struck out heading and text of former par. (4). Text read as follows…

§ 9002 Definitions

  • (3) Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”.

§ 9004 Entitlement of eligible candidates to payments

  • (a)(1) Pub. L. 110–172 substituted “section 315(b)(1)(B)” for “section 320(b)(1)(B)”.

§ 9006 Payments to eligible candidates

  • § 9006 Pub. L. 110–172, which directed substitution of “Commission” for “Comptroller General” wherever appearing, could not be…

§ 9032 Definitions

  • (3) Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”.

§ 9034 Entitlement of eligible candidates to payments

  • (b) Pub. L. 110–172 substituted “section 315(b)(1)(A)” for “section 320(b)(1)(A)”.

§ 9502 Airport and Airway Trust Fund

  • (e) Pub. L. 110–172 redesignated subsec. (f) as (e) and struck out former subsec. (e) which read as follows: “For purposes…
  • (f) Pub. L. 110–172 redesignated subsec. (f) as (e).

§ 9503 Highway Trust Fund

  • (c) Pub. L. 110–172 redesignated par. (7) as (6).