Pub. L. 110-234 May. 22, 2008

122 Stat. 1096 · Changed 26 sections of the Code

Bill H.R. 2419 · House report H. Rept. 110-256 · Senate report S. Rept. 110-220 · Conference report H. Rept. 110-627 · Bluebook JCT general explanation (2009)

§ 32 Earned income

    § 38 General business credit

      § 40 Alcohol, etc., used as fuel

        § 40A Biodiesel and renewable diesel used as fuel

          § 45O Agricultural chemicals security credit

          § 48A Qualifying advanced coal project credit

            § 51 Amount of credit

              § 55 Alternative minimum tax imposed

                § 147 Other requirements applicable to certain private activity bonds

                  § 168 Accelerated cost recovery system

                    § 170 Charitable, etc., contributions and gifts

                      § 175 Soil and water conservation expenditures; endangered species recovery expenditures

                        § 280C Certain expenses for which credits are allowable

                          § 461 General rule for taxable year of deduction

                            § 856 Definition of real estate investment trust

                              § 857 Taxation of real estate investment trusts and their beneficiaries

                                § 1031 Exchange of real property held for productive use or investment

                                  § 1402 Definitions

                                    § 4101 Registration and bond

                                      § 6039J Information reporting with respect to Commodity Credit Corporation transactions

                                      § 6049 Returns regarding payments of interest

                                        § 6103 Confidentiality and disclosure of returns and return information

                                          § 6109 Identifying numbers

                                            § 6401 Amounts treated as overpayments

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

                                                § 7523 Graphic presentation of major categories of Federal outlays and income