Pub. L. 111-92 Nov. 6, 2009

123 Stat. 2989 · Changed 10 sections of the Code

Bill H.R. 3548 · Bluebook JCT general explanation (2011)

§ 36 First-time homebuyer credit

  • (b)(1)(D) Pub. L. 111–92, § 11(c)(1), added subpar. (D).
  • (b)(2)(A)(i)(II) Pub. L. 111–92, § 11(c)(2), substituted “$125,000 ($225,000” for “$75,000 ($150,000”.
  • (b)(3) Pub. L. 111–92, § 11(d), added par. (3).
  • (b)(4) Pub. L. 111–92, § 12(a)(1), added par. (4).
  • (c)(3)(A)(i) Pub. L. 111–92, § 12(c), inserted “(or, if married, such individual’s spouse)” after “person acquiring such property”.
  • (c)(6) Pub. L. 111–92, § 11(b), added par. (6).
  • (d)(3) Pub. L. 111–92, § 11(g), added par. (3).
  • (d)(4) Pub. L. 111–92, § 12(b), added par. (4).
  • (f)(4)(D) Pub. L. 111–92, § 11(a)(2), inserted “and 2010” after “2009” in heading and struck out “, and before December 1, 2009”…
  • (f)(4)(E) Pub. L. 111–92, § 11(e), added subpar. (E).
  • (g) Pub. L. 111–92, § 12(a)(2), inserted “(b)(4),” before “(c)”.
  • (g) Pub. L. 111–92, § 11(a)(3), amended subsec. (g) generally. Prior to amendment, text read as follows: “In the case of a…
  • (h) Pub. L. 111–92, § 11(a)(1), substituted “May 1, 2010” for “December 1, 2009”, designated existing provisions as par.…
  • (h)(3) Pub. L. 111–92, § 11(f), added par. (3).

§ 56 Adjustments in computing alternative minimum taxable income

  • (d)(1)(A)(ii)(I) Pub. L. 111–92 amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “the amount of such…

§ 132 Certain fringe benefits

  • (n)(1) Pub. L. 111–92, § 14(a)(1), substituted “the American Recovery and Reinvestment Tax Act of 2009)” for “this subsection)…
  • (n)(2) Pub. L. 111–92, § 14(a)(2), struck out “clause (1) of” before “subsection (c)”.

§ 172 Net operating loss deduction

  • (b)(1) Pub. L. 111–92 amended subpar. (H) generally. Prior to amendment, subpar. (H) provided for carryback for 2008 net…

§ 864 Definitions and special rules

  • (f) Pub. L. 111–92, § 15(a), substituted “December 31, 2017” for “December 31, 2010”.
  • (f) Pub. L. 111–92, § 15(b), struck out par. (7). Text read as follows: “In the case of the first taxable year to which…

§ 3301 Rate of tax

  • § 3301 Pub. L. 111–92 inserted “(or portion of the calendar year)” after “during the calendar year” in concluding provisions…

§ 6011 General requirement of return, statement, or list

  • (e)(1) Pub. L. 111–92, § 17(b), substituted “Except as provided in paragraph (3), the Secretary may not” for “The Secretary…
  • (e)(3) Pub. L. 111–92, § 17(a), added par. (3).

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(O) Pub. L. 111–92, § 11(h), added subpar. (O).
  • (g)(2)(P) Pub. L. 111–92, § 12(d), added subpar. (P).

§ 6698 Failure to file partnership return

  • (b)(1) Pub. L. 111–92 substituted “$195” for “$89”.

§ 6699 Failure to file S corporation return

  • (b)(1) Pub. L. 111–92 substituted “$195” for “$89”.