# Pub. L. 110-172: changes to the Internal Revenue Code 2007-12-29, 121 Stat. 2484. Source: . ## Legislative history - Bill: [H.R. 4839](https://www.congress.gov/bill/110th-congress/house-bill/4839) - Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159) ## § 21: Expenses for household and dependent care services necessary for gainful employment - § 21(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 - § 24(d)(1)(B): Pub. L. 110–172, § 11(c)(1)(A), substituted “the greater of” for “the excess (if any) of” in introductory provisions. - § 24(d)(1)(B)(ii)(II): Pub. L. 110–172, § 11(c)(1)(B), substituted “section 32” for “section”. ## § 25C: Energy efficient home improvement credit - § 25C(c)(3): Pub. L. 110–172 substituted “part 3280” for “section 3280”. ## § 26: Limitation based on tax liability; definition of tax liability - § 26(b)(2)(S), § 26(b)(2)(T), § 26(b)(2)(U), § 26(b)(2)(V): Pub. L. 110–172 added subpars. (S) and (T) and redesignated former subpars. (S) and (T) as (U) and (V), respectively. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(b): Pub. L. 110–172, § 6(b)(1), reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The credit allowed under subsection (a) with respect to any alternative fuel vehicle refueling property shall not exceed—”. - § 30C(c): Pub. L. 110–172, § 6(b)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: ## § 34: Certain uses of gasoline and special fuels - § 34(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 purposes” before “(determined without regard to section 6420(g))”. - § 34(a)(2): Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress. - § 34(a)(3): Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”. ## § 35: Health insurance costs of eligible individuals - § 35(d)(2): Pub. L. 110–172 struck out “paragraph (2) or (4) of” before “section 152(e)” and substituted “(as defined in section 152(e)(4)(A))” for “(within the meaning of section 152(e)(1))”. ## § 38: General business credit - § 38(b)(8), § 38(b)(24): Pub. L. 110–172, § 11(a)(6)(A), struck out “and” at end. - § 38(b)(30): Pub. L. 110–172, § 11(a)(6)(C), inserted “plus” at end. - § 38(b)(30): Pub. L. 110–172, § 11(a)(6)(B), struck out “plus” at end. ## § 41: Credit for increasing research activities - § 41(a)(3): Pub. L. 110–172, § 6(c)(1), inserted “for energy research” before period at end. - § 41(f)(1)(A)(ii): Pub. L. 110–172, § 11(e)(2), substituted “qualified research expenses, basic research payments, and amounts paid or incurred to energy research consortiums,” for “qualified research expenses and basic research payments”. - § 41(f)(6)(E): Pub. L. 110–172, § 6(c)(2), added subpar. (E). ## § 45: Electricity produced from certain renewable resources, etc. - § 45(c)(3)(A)(ii): Pub. L. 110–172, § 7(b)(1), struck out “which is segregated from other waste materials and” after “lignin material”. - § 45(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 cl. (ii) which read as follows: “the amount of the credit determined under subsection (a) with respect to the facility shall be an amount equal to the amount determined without regard to this clause multiplied by the ratio of the thermal content of the closed-loop biomass used in such facility to the thermal content of all fuels used in such facility, and”. - § 45(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 - § 45H(b)(1)(A): Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”. - § 45H(c)(2): Pub. L. 110–172, § 7(a)(3)(B), struck out “capital” before “costs” in heading. - § 45H(c)(2): Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”. - § 45H(d): Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (e) as (d) and struck out heading and text of former subsec. (d). Text read as follows: “For purposes of this subtitle, if a credit is determined under this section for any expenditure with respect to any property, the increase in basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so determined.” - § 45H(e): Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d). - § 45H(e)(1), § 45H(e)(2): Pub. L. 110–172, § 7(a)(3)(A), substituted “qualified costs” for “qualified capital costs”. - § 45H(f): Pub. L. 110–172, § 7(a)(1)(A), redesignated subsec. (g) as (f). Former subsec. (f) redesignated (e). - § 45H(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 - § 45J(b)(2): Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The national megawatt capacity limitation shall be 6,000 megawatts.” ## § 45L: New energy efficient home credit - § 45L(c)(2), § 45L(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 - § 48(c): Pub. L. 110–172, § 11(a)(8), substituted “section” for “subsection” in introductory provisions. - § 48(c)(1)(B), § 48(c)(2)(B): Pub. L. 110–172, § 11(a)(9), substituted “subsection (a)” for “paragraph (1)”. ## § 48A: Qualifying advanced coal project credit - § 48A(d)(4)(B)(ii): Pub. L. 110–172 struck out “subsection” before “paragraph” in two places. ## § 53: Credit for prior year minimum tax liability - § 53(e)(2): Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘AMT refundable credit amount’ means, with respect to any taxable year, the amount equal to the greater of— ## § 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 Income Exclusion Act of 2000)” for “921”. - § 56: Pub. L. 110–172, § 11(g)(2), which purported to amend subsec. (g)(4)(C)(iv) of this section, but directed the amendment of section 54(g)(4)(C)(iv) of this title, by substituting “an organization to which part I of subchapter T (relating to tax treatment of cooperatives) applies which is engaged in the marketing of agricultural or horticultural products” for “a cooperative described in section 927(a)(4)”, was not executed in light of the identical amendment made by Pub. L. 113–295, § 215(b), effective as if included in Pub. L. 110–172. See 2014 Amendment note above. ## § 121: Exclusion of gain from sale of principal residence - § 121(d)(9): Pub. L. 110–172 added subpar. (E). ## § 125: Cafeteria plans - § 125(b)(2): Pub. L. 110–172 substituted “second sentence” for “last sentence”. ## § 167: Depreciation - § 167(g)(8)(C)(ii)(II): Pub. L. 110–172 substituted “section 263A(i)(2)” for “section 263A(j)(2)”. ## § 168: Accelerated cost recovery system - § 168(l)(3): Pub. L. 110–172 struck out “enzymatic” before “hydrolysis”. ## § 170: Charitable, etc., contributions and gifts - § 170(b)(1)(A)(vii): Pub. L. 110–172, § 11(a)(14)(A), substituted “subparagraph (F)” for “subparagraph (E)”. - § 170(e)(1)(B)(i)(II): Pub. L. 110–172, § 11(a)(15), inserted “, but without regard to clause (ii) thereof” after “paragraph (7)(C)”. - § 170(e)(1)(B)(ii): Pub. L. 110–172, § 11(a)(14)(B), substituted “subsection (b)(1)(F)” for “subsection (b)(1)(E)”. - § 170(e)(7)(D)(i)(I): Pub. L. 110–172, § 3(c), substituted “substantial and related” for “related”. - § 170(o)(1)(A): Pub. L. 110–172, § 11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all interest in the property is”. - § 170(o)(3)(A)(i): Pub. L. 110–172, § 11(a)(16)(B), in introductory provisions, substituted “interests” for “interest” and “on or before” for “before”. ## § 179B: Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations - § 179B(a): Pub. L. 110–172 substituted “qualified costs” for “qualified capital costs” and inserted “and which are properly chargeable to capital account” before period at end. ## § 245: Dividends received from certain foreign corporations - § 245(c)(4)(C): Pub. L. 110–172, § 11(g)(3), added subpar. (C). - § 245(c)(5): Pub. L. 110–172, § 11(g)(4), added par. (5). ## § 275: Certain taxes - § 275(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 - § 280C(d): Pub. L. 110–172 amended heading and text generally. Prior to amendment, text read as follows: “No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable year under section 45H(a).” ## § 291: Special rules relating to corporate preference items - § 291(a)(4), § 291(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 the case of taxable years beginning after December 31, 1984, section 923(a) shall be applied with respect to any FSC by substituting— - § 291(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 - § 355(b)(2)(A): Pub. L. 110–172, § 4(b)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “it is engaged in the active conduct of a trade or business, or substantially all of its assets consist of stock and securities of a corporation controlled by it (immediately after the distribution) which is so engaged,”. - § 355(b)(3): Pub. L. 110–172, § 4(b)(2), amended par. (3) generally. Prior to amendment, par. (3) provided for special rule relating to active business requirement applicable in the case of any distribution made after May 17, 2006. ## § 402: Taxability of beneficiary of employees’ trust - § 402(g)(7)(A)(ii)(II): Pub. L. 110–172 substituted “permitted for prior taxable years by reason of this paragraph” for “for prior taxable years”. Amendment was executed to subsec. (g)(7)(A)(ii) as amended by Pub. L. 109–135, § 407(a)(1), as the probable intent of Congress, notwithstanding Pub. L. 110–172, § 8(b), which provided that the amendment take effect as if included in the provisions of Pub. L. 107–16 to which it relates. See 2006 Amendment note and Effective Date of 2007 Amendment note below. ## § 408: Individual retirement accounts - § 408(d)(8)(D): Pub. L. 110–172 substituted “all amounts in all individual retirement plans of the individual were distributed during such taxable year and all such plans were treated as 1 contract for purposes of determining under section 72 the aggregate amount which would have been so includible” for “all amounts distributed from all individual retirement plans were treated as 1 contract under paragraph (2)(A) for purposes of determining the inclusion of such distribution under section 72”. ## § 441: Period for computation of taxable income - § 441(b)(4): Pub. L. 110–172, § 11(g)(7)(A), struck out “FSC or” before “DISC filing”. - § 441(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. (1) and (2). ## § 470: Limitation on deductions allocable to property used by governments or other tax-exempt entities - § 470(c)(2): Pub. L. 110–172, § 7(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘tax-exempt use property’ has the meaning given to such term by section 168(h), except that such section shall be applied— - § 470(d)(1)(A): Pub. L. 110–172, § 7(c)(2), in introductory provisions, substituted “(at all times during the lease term)” for “(at any time during the lease term)”. ## § 852: Taxation of regulated investment companies and their shareholders - § 852(b)(4)(C): Pub. L. 110–172 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the rules of paragraphs (3) and (4) of section 246(c) shall apply in determining the period for which the taxpayer has held any share of stock; except that ‘6 months’ shall be substituted for each number of days specified in subparagraph (B) of section 246(c)(3).” ## § 856: Definition of real estate investment trust - § 856(d)(9)(D)(ii): Pub. L. 110–172, § 9(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘lodging facility’ means a hotel, motel, or other establishment more than one-half of the dwelling units in which are used on a transient basis.” - § 856(l)(2): Pub. L. 110–172, § 11(a)(18), in concluding provisions, inserted last sentence and struck out former last sentence which read as follows: “The rule of section 856(c)(7) shall apply for purposes of subparagraph (B).” ## § 857: Taxation of real estate investment trusts and their beneficiaries - § 857(b)(8)(B): Pub. L. 110–172 amended heading and text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the rules of paragraphs (3) and (4) of section 246(c) shall apply in determining the period for which the taxpayer has held any share of stock or beneficial interest; except that ‘6 months’ shall be substituted for the number of days specified in subparagraph (B) of section 246(c)(3).” ## § 884: Branch profits tax - § 884(d)(2)(B): Pub. L. 110–172 inserted “(as in effect before their repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” before comma at end. ## § 901: Taxes of foreign countries and of possessions of United States - § 901(h): Pub. L. 110–172 struck out subsec. (h), which read as follows: “No credit shall be allowed under this section for any income, war profits, and excess profits taxes paid or accrued with respect to the foreign trade income (within the meaning of section 923(b)) of a FSC, other than section 923(a)(2) non-exempt income (within the meaning of section 927(d)(6)).” ## § 904: Limitation on credit - § 904(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 former FSC (as defined in section 922)” for “a FSC (or a former FSC)” in subcl. (II), struck out former subcl. (II), which read as follows: “taxable income attributable to foreign trade income (within the meaning of section 923(b)), and”, and added concluding provisions. - § 904(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 - § 906(b), § 906(b)(6): Pub. L. 110–172 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read as follows: “No credit shall be allowed under this section for any income, war profits, and excess profits taxes paid or accrued with respect to the foreign trade income (within the meaning of section 923(b)) of a FSC.” ## § 911: Citizens or residents of the United States living abroad - § 911(f): Pub. L. 110–172 amended heading and text generally, substituting provisions relating to determination of tax liability, special rules for determining regular tax and alternative minimum tax, and definitions for former provisions relating to determination of tax liability and tentative minimum tax. ## § 951: Amounts included in gross income of United States shareholders - § 951(c), § 951: Pub. L. 110–172 redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as follows: ## § 952: Subpart F income defined - § 952(b): Pub. L. 110–172 struck out second sentence which read as follows: “For purposes of the preceding sentence, income described in paragraph (2) or (3) of section 921(d) shall be treated as derived from sources within the United States.” ## § 954: Foreign base company income - § 954(c)(1)(F): Pub. L. 110–172, § 11(a)(19), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Any item of income, gain, deduction, or loss from a notional principal contract entered into for purposes of hedging any item described in any preceding subparagraph shall not be taken into account for purposes of this subparagraph but shall be taken into account under such other subparagraph.” - § 954(c)(1)(H), § 954(c)(1): Pub. L. 110–172, § 11(a)(20), redesignated subpar. (I) as (H). - § 954(c)(2)(C)(ii): Pub. L. 110–172, § 11(g)(15)(B), substituted “section 956(c)(2)(I)” for “section 956(c)(2)(J)”. - § 954(c)(6)(B), § 954(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 - § 956(c)(2): Pub. L. 110–172, § 11(g)(15)(A)(ii), substituted “subparagraphs (I), (J), and (K)” for “subparagraphs (J), (K), and (L)” in concluding provisions. - § 956(c)(2)(I), § 956(c)(2)(J), § 956(c)(2)(K), § 956(c)(2)(L), § 956(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 subpar. (I) which read as follows: “to the extent provided in regulations prescribed by the Secretary, property which is otherwise United States property which is held by a FSC and which is related to the export activities of such FSC;”. ## § 992: Requirements of a domestic international sales corporation - § 992(a)(1)(C), § 992(a)(1)(D), § 992(a)(1): Pub. L. 110–172 inserted “and” at end of subpar. (C), substituted period for “, and” at end of subpar. (D), and struck out subpar. (E) which read as follows: “such corporation is not a member of any controlled group of which a FSC is a member.” ## § 1016: Adjustments to basis - § 1016(a)(31), § 1016(a)(32): Pub. L. 110–172, § 7(a)(1)(C), redesignated pars. (32) and (33) as (31) and (32), respectively, and struck out former par. (31) which read as follows: “in the case of a facility with respect to which a credit was allowed under section 45H, to the extent provided in section 45H(d),”. - § 1016(a)(33): Pub. L. 110–172, § 11(a)(21), substituted “section 25C(f)” for “section 25C(e)”. - § 1016(a)(33): Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (34) as (33). Former par. (33) redesignated (32). - § 1016(a)(34), § 1016(a)(35): Pub. L. 110–172, § 7(a)(1)(C), redesignated pars. (35) and (36) as (34) and (35), respectively. Former par. (34) redesignated (33). - § 1016(a)(36): Pub. L. 110–172, § 11(a)(22), substituted “section 30C(e)(1)” for “section 30C(f)”. - § 1016(a)(36): Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (37) as (36). Former par. (36) redesignated (35). - § 1016(a)(37): Pub. L. 110–172, § 7(a)(1)(C), redesignated par. (37) as (36). ## § 1092: Straddles - § 1092(a)(2)(A)(i): Pub. L. 110–172, § 7(d)(2)(B)(i), substituted “positions” for “identified positions”. - § 1092(a)(2)(A)(ii): Pub. L. 110–172, § 7(d)(2)(B)(ii), (iii), substituted “any position” for “any identified position” and “the offsetting positions” for “the identified offsetting positions”. - § 1092(a)(2)(A)(ii): Pub. L. 110–172, § 7(d)(1), struck out “and” at end. - § 1092(a)(2)(A)(iii), § 1092(a)(2)(A)(iv): Pub. L. 110–172, § 7(d)(1), added cl. (iii) and redesignated former cl. (iii) as (iv). - § 1092(a)(2)(B): Pub. L. 110–172, § 7(d)(2)(A), inserted concluding provisions. - § 1092(a)(2)(C), § 1092(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 the application of this section to a position which is or has been a liability or obligation, methods of loss allocation which satisfy the requirements of subparagraph (A)(iii),” before “and the ordering rules” in subpar. (D). - § 1092(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 - § 1248(d)(5): Pub. L. 110–172 inserted “(as defined in section 922)” after “a FSC” in introductory provisions and inserted second sentence in concluding provisions. ## § 1260: Gains from constructive ownership transactions - § 1260(c)(2)(G): Pub. L. 110–172 substituted “subsection (d)” for “subsection (e)” and inserted “and” at end. ## § 1297: Passive foreign investment company - § 1297(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 or”, was executed by striking out “foreign trade income of an FSC or” before “export trade income” to reflect the probable intent of Congress. - § 1297(d), § 1297(e), § 1297(f): Pub. L. 110–172, § 11(a)(24)(A), redesignated subsecs. (e) and (f) as (d) and (e), respectively, and struck out heading and text of former subsec. (d). Text read as follows: “For purposes of this part, the term ‘passive foreign investment company’ does not include any foreign investment company to which section 1247 applies.” ## § 1298: Special rules - § 1298(a)(2)(B): Pub. L. 110–172, § 11(a)(24)(C), substituted “Section 1297(d)” for “Section 1297(e)”. - § 1298(b)(7), § 1298(b)(8), § 1298(b): Pub. L. 110–172, § 11(f)(2), redesignated pars. (8) and (9) as (7) and (8), respectively, and struck out former par. (7) which read as follows: “Section 1246 shall not apply to earnings and profits of any company for any taxable year beginning after December 31, 1986, if such company is a passive foreign investment company for such taxable year.” ## § 1362: Election; revocation; termination - § 1362(f)(1): Pub. L. 110–172 substituted “or section 1361(b)(3)(B)(ii)” for “, section 1361(b)(3)(B)(ii), or section 1361(c)(1)(A)(ii)” in introductory provisions and “or section 1361(b)(3)(C)” for “, section 1361(b)(3)(C), or section 1361(c)(1)(D)(iii)” in subpar. (B). ## § 1366: Pass-thru of items to shareholders - § 1366(d)(4): Pub. L. 110–172 added par. (4). ## § 2055: Transfers for public, charitable, and religious uses - § 2055(g), § 2055: Pub. L. 110–172 redesignated subsec. (h) as (g) and struck out heading and text of former subsec. (g). Text read as follows: ## § 2522: Charitable and similar gifts - § 2522(e)(1)(A): Pub. L. 110–172, § 11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all interest in the property is”. - § 2522(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). Text read as follows: “In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of— - § 2522(e)(2)(A)(i): Pub. L. 110–172, § 11(a)(16)(B), substituted “interests” for “interest” and “on or before” for “before”. - § 2522(e)(2)(C): Pub. L. 110–172, § 3(d)(2)(C), added subpar. (C). - § 2522(e): Pub. L. 110–172, § 3(d)(2)(B), redesignated par. (3) as (2). - § 2522(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 subsection— ## § 3121: Definitions - § 3121(v)(1)(A): Pub. L. 110–172, which directed amendment of subpar. (A) by inserting “or consisting of designated Roth contributions (as defined in section 402A(c))” before comma at end, was executed by making the insertion before “, or”, to reflect the probable intent of Congress. ## § 4041: Imposition of tax - § 4041(d)(1): Pub. L. 110–172, § 6(d)(1)(A), inserted last sentence. - § 4041(d)(5): Pub. L. 110–172, § 6(d)(2)(A), (3), inserted “(b)(1)(A),” after “without regard to subsections”, struck out “(other than with respect to any sale for export under paragraph (3) thereof)” after “(f), (g)”, and inserted last sentence. ## § 4042: Tax on fuel used in commercial transportation on inland waterways - § 4042(b)(3): Pub. L. 110–172 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax under section 4041(d) was imposed on the sale of such fuel or is imposed on such use.” ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(a): Pub. L. 110–172, § 6(d)(2)(B)(i), struck out “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)” after “section 4081” in introductory provisions. - § 4082(b): Pub. L. 110–172, § 11(a)(28), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘nontaxable use’ means— - § 4082(e): Pub. L. 110–172, § 6(d)(2)(C)(ii), designated last sentence as concluding provisions. - § 4082(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 under section 4081(a)(2)(A)(iii) shall be zero.” - § 4082(f), § 4082(g), § 4082(h): Pub. L. 110–172, § 6(d)(2)(B)(ii), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively. ## § 4101: Registration and bond - § 4101(a)(4), § 4101(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 - § 4940(c)(4)(A): Pub. L. 110–172 amended text generally. Prior to amendment, text read as follows: “There shall be taken into account only gains and losses from the sale or other disposition of property used for the production of interest, dividends, rents, and royalties, and property used for the production of income included in computing the tax imposed by section 511 (except to the extent gain or loss from the sale or other disposition of such property is taken into account for purposes of such tax).” ## § 4942: Taxes on failure to distribute income - § 4942(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 - § 4958(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)”. - § 4958(c)(3)(C)(ii): Pub. L. 110–172, § 3(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Such term shall not include any organization described in paragraph (1), (2), or (4) of section 509(a).” ## § 4962: Abatement of first tier taxes in certain cases - § 4962(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 - § 4965(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 making correction to amendment by Pub. L. 109–59, § 11125(b)(5)(B)(i). See 2005 Amendment note below. ## § 5732: Payment of tax - § 5732(c)(2): Pub. L. 110–172, which directed amendment of section 5732 of this title, as redesignated by Pub. L. 109–59, § 11125(b)(20)(A), by substituting “this subchapter” for “this subpart” in subsec. (c)(2) effective Dec. 29, 2007, was executed to this section to reflect the probable intent of Congress even though the redesignation of section 5142 of this title as this section was not effective until July 1, 2008. See 2005 Amendment and Effective Date of 2005 Amendment notes below. ## § 6011: General requirement of return, statement, or list - § 6011(c): Pub. L. 110–172, § 11(g)(19)(B), struck out “and FSC’s” after “former DISCS” in heading. - § 6011(c)(1): Pub. L. 110–172, § 11(g)(19)(A), in introductory provisions, substituted “, former DISC, or former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” for “or former DISC or a FSC or former FSC”. ## § 6046: Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock - § 6046(b): Pub. L. 110–172 substituted “subsection (a)(1)(A)” for “subsection (a)(1)” and “subparagraph (B) or (C) of subsection (a)(1)” for “paragraph (2) or (3) of subsection (a)”. ## § 6072: Time for filing income tax returns - § 6072(c): Pub. L. 110–172 substituted “a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” for “a FSC or former FSC”. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(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 - § 6104(b): Pub. L. 110–172, § 3(g)(1), struck out “information” after “annual” in heading and inserted last sentence. - § 6104(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 under section 6011 which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) by such organization, but only if such organization is described in section 501(c)(3),”. - § 6104(d)(2): Pub. L. 110–172, § 3(g)(3), substituted “section 6011 or 6033” for “section 6033”. ## § 6110: Public inspection of written determinations - § 6110(i)(3): Pub. L. 110–172 inserted “and related background file documents” after “Chief Counsel advice” in introductory provisions. ## § 6211: Definition of a deficiency - § 6211(b)(4)(A): Pub. L. 110–172, which directed amendment of subpar. (A) by substituting “34, and 35” for “and 34”, was executed by inserting “35,” after “34,”, to reflect the probable intent of Congress and the amendment of subpar. (A) by section 402(b)(1) of Pub. L. 109–432. See 2006 Amendment note below. ## § 6416: Certain taxes on sales and services - § 6416(a)(4)(C): Pub. L. 110–172 substituted “ultimate vendor or credit card issuer has certified” for “ultimate vendor” and all that follows through “has certified” and substituted “all ultimate purchasers of the vendor or credit card issuer are certified” for “all ultimate purchasers of the vendor” and all that follows through “are certified”. See 2005 Amendment note below. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(d)(2)(F): Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”. - § 6426(h): Pub. L. 110–172, § 5(a)(3), added subsec. (h). ## § 6427: Fuels not used for taxable purposes - § 6427(e)(3): Pub. L. 110–172, § 11(a)(37), redesignated par. (3), relating to termination, as (5). - § 6427(e)(5): Pub. L. 110–172, § 11(a)(37), redesignated par. (3), relating to termination, as (5). - § 6427(e)(5): Pub. L. 110–172, § 11(e)(1), substituted “2008” for “2006”. - § 6427(i)(3): Pub. L. 110–172, § 5(a)(1)(C), substituted “mixture credits and the alternative fuel credit” for “alcohol fuel and biodiesel mixture credit” in heading. - § 6427(i)(3)(A): Pub. L. 110–172, § 5(a)(1)(A), in introductory provisions, inserted “or under subsection (e)(2) by any person with respect to an alternative fuel (as defined in section 6426(d)(2))” after “section 6426”. - § 6427(i)(3)(A)(i): Pub. L. 110–172, § 5(a)(1)(B), inserted “or (e)(2)” after “subsection (e)(1)”. - § 6427(l)(4)(A)(ii): Pub. L. 110–172, § 11(a)(38), which directed substitution of “section 4081(a)(2)(A)(iii)” for “section 4081(a)(2)(iii)”, could not be executed, because “section 4081(a)(2)(iii)” did not appear subsequent to amendment by Pub. L. 109–432, § 420(a). See 2006 Amendment note below. - § 6427(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). Text of former subsec. (p) read as follows: “Except as provided in subsection (k), if— ## § 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 follows: “No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels destined for export.” ## § 6501: Limitations on assessment and collection - § 6501(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 - § 6695A(a): Pub. L. 110–172, § 11(a)(40), designated the words “then such person shall pay a penalty in the amount determined under subsection (b).”, appearing in par. (2), as concluding provisions of subsec. (a). - § 6695A(a)(2): Pub. L. 110–172, § 3(e)(1), inserted “a substantial estate or gift tax valuation understatement (within the meaning of section 6662(g)),” before “or a gross valuation misstatement”. ## § 6696: Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B - § 6696(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 - § 6707A(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 - § 6724(d)(1)(B)(iv): Pub. L. 110–172, § 11(b)(2)(A), inserted “or (h)(1)” after “section 6050H(a)”. - § 6724(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 - § 7651(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: “For purposes of this section, the term ‘possession of the United States’ includes the Canal Zone.” ## § 9002: Definitions - § 9002(3): Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”. ## § 9004: Entitlement of eligible candidates to payments - § 9004(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 executed, because “Comptroller General” did not appear subsequent to amendment by Pub. L. 93–443, § 404(c)(8). See 1974 Amendment note below. ## § 9032: Definitions - § 9032(3): Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”. ## § 9034: Entitlement of eligible candidates to payments - § 9034(b): Pub. L. 110–172 substituted “section 315(b)(1)(A)” for “section 320(b)(1)(A)”. ## § 9502: Airport and Airway Trust Fund - § 9502(e): Pub. L. 110–172 redesignated subsec. (f) as (e) and struck out former subsec. (e) which read as follows: “For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by— - § 9502(f): Pub. L. 110–172 redesignated subsec. (f) as (e). ## § 9503: Highway Trust Fund - § 9503(c): Pub. L. 110–172 redesignated par. (7) as (6).