Pub. L. 113-295 Dec. 19, 2014

128 Stat. 4037 · Changed 240 sections of the Code

Bill H.R. 5771 · Bluebook JCT general explanation (2017)

§ 1 Tax imposed

  • (f)(7) Pub. L. 113–295 amended par. (7) generally. Prior to amendment, text read as follows:

§ 24 Child tax credit

  • (d) Pub. L. 113–295 amended par. (4) generally. The amendment was effective as if included in the provisions of the…

§ 25A American Opportunity and Lifetime Learning credits

  • (i) Pub. L. 113–295 substituted “For purposes of determining the Hope Scholarship Credit, subsection (f)(1)(A) shall be…

§ 25C Energy efficient home improvement credit

  • (g) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

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

  • (b)(2)(B) Pub. L. 113–295, § 221(a)(12)(B), struck out subpar. (B) which read as follows: “section 59A (relating to environmental…
  • (b)(2)(Y) Pub. L. 113–295, § 102(e)(1), added subpar. (Y).

§ 30B Alternative motor vehicle credit

  • (h)(5)(B) Pub. L. 113–295, § 218(a), inserted “(determined without regard to subsection (g))” before period at end.
  • (h)(8) Pub. L. 113–295, § 220(a), substituted “vehicle), except that” for “vehicle)., except that”.

§ 30C Alternative fuel vehicle refueling property credit

  • (e)(1) Pub. L. 113–295, § 218(b), amended par. (1) generally. Prior to amendment, text read as follows: “The basis of any…
  • (e) Pub. L. 113–295, § 221(a)(34)(B), added par. (7).
  • (g) Pub. L. 113–295, § 161(a), substituted “placed in service after December 31, 2014.” for “placed in service—

§ 30D Clean vehicle credit

  • (f)(1) (f)(2) Pub. L. 113–295, § 209(e)(1)(A), (B), inserted “(determined without regard to subsection (c))” before period at end.
  • (f)(3) Pub. L. 113–295, § 209(e)(2), inserted at end “For purposes of subsection (c), property to which this paragraph applies…

§ 32 Earned income

  • (b)(1) Pub. L. 113–295, § 221(a)(3)(A), struck out subpar. (A) designation, heading “In general”, and introductory provisions…
  • (b)(2)(B) Pub. L. 113–295, § 221(a)(3)(B), substituted “increased by $3,000.” for “increased by—
  • (b) Pub. L. 113–295, § 206(a), substituted “after 2009” for “in 2010” in introductory provisions.

§ 35 Health insurance costs of eligible individuals

  • (g)(9) (g)(10) (g)(11) Pub. L. 113–295, § 209(j)(3), amended directory language of Pub. L. 111–5, § 3001(a)(14)(A). See 2009 Amendment notes…

§ 38 General business credit

  • (b)(35) (b)(36) (b)(37) Pub. L. 113–295, § 221(a)(2)(B), inserted “plus” at end of par. (35), redesignated par. (37) as (36), and struck out…
  • (b)(35) (b)(36) (b)(37) Pub. L. 113–295, § 209(f)(1), struck out “plus” at end of par. (35), added par. (36), and redesignated former par. (36)…
  • (c)(2)(A) Pub. L. 113–295, § 220(b), substituted “credit” for “credit credit” in introductory provisions.
  • (d) Pub. L. 113–295, § 221(a)(6), struck out par. (3) which related to ordering of credits no longer listed.

§ 40 Alcohol, etc., used as fuel

  • (b)(6)(J)(i) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014”.

§ 40A Biodiesel and renewable diesel used as fuel

  • (g) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 41 Credit for increasing research activities

  • (h)(1) Pub. L. 113–295 substituted “paid or incurred after December 31, 2014.” for “paid or incurred—

§ 42 Low-income housing credit

  • (b)(1) Pub. L. 113–295, § 212(a), substituted “For purposes of this section—” for “For purposes of this section, the term”…
  • (b)(2)(A) Pub. L. 113–295, § 112(a), substituted “January 1, 2015” for “January 1, 2014”.
  • (h)(3)(C)(ii)(I) Pub. L. 113–295, § 221(a)(7), struck out “($1.50 for 2001)” after “$1.75”.

§ 45 Electricity produced from certain renewable resources, etc.

  • (b)(2) Pub. L. 113–295, § 210(g)(1), substituted “$2 amount” for “$3 amount”.
  • (d) Pub. L. 113–295, § 155(a), substituted “January 1, 2015” for “January 1, 2014” wherever appearing.
  • (e)(10)(A)(i) (e)(10)(A)(ii)(II) Pub. L. 113–295, § 154(a), substituted “9-year period” for “8-year period”.

§ 45A Indian employment credit

  • (b)(1)(B) Pub. L. 113–295, § 216(a), inserted at end “If any portion of wages are taken into account under subsection (e)(1)(A)…
  • (f) Pub. L. 113–295, § 114(a), substituted “December 31, 2014” for “December 31, 2013”.

§ 45C Clinical testing expenses for certain drugs for rare diseases or conditions

  • (b)(1) Pub. L. 113–295 amended subpar. (D) generally. Prior to amendment, text read as follows: “For purposes of this…

§ 45D New markets tax credit

  • (f)(1)(G) Pub. L. 113–295, § 115(a), substituted “2013, and 2014” for “and 2013”.
  • (f)(3) Pub. L. 113–295, § 115(b), substituted “2019” for “2018”.

§ 45G Railroad track maintenance credit

  • § 45G Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014”.

§ 45K Credit for producing fuel from a nonconventional source

  • (g)(2)(E) Pub. L. 113–295 amended subpar. (E) generally. Prior to amendment, text read as follows: “No credit shall be allowed…

§ 45L New energy efficient home credit

  • (g) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 45N Mine rescue team training credit

  • (e) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 45P Employer wage credit for employees who are active duty members of the uniformed services

  • § 45P Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 45Q Credit for carbon oxide sequestration

  • (d)(2) Pub. L. 113–295 substituted “Administrator of the Environmental Protection Agency, the Secretary of Energy, and the…

§ 46 Amount of credit

  • (4) Pub. L. 113–295 inserted a comma at end.

§ 48 Energy credit

  • (a)(5)(C)(ii) Pub. L. 113–295, § 155(b), substituted “January 1, 2015” for “January 1, 2014”.
  • (d)(3)(A) Pub. L. 113–295, § 209(d), inserted “or alternative minimum taxable income” after “includible in the gross income”.

§ 48C Qualifying advanced energy project credit

  • (b)(3) Pub. L. 113–295, § 209(g), inserted “as the qualified investment” after “The amount which is treated”.
  • (c)(1)(A)(i)(VI) Pub. L. 113–295, § 221(a)(2)(C), struck out “, qualified plug-in electric vehicles (as defined by section 30(d)),”…

§ 50 Other special rules

  • (a)(2)(E) Pub. L. 113–295 inserted “, 48A(b)(3), 48B(b)(3), 48C(b)(2), or 48D(b)(4)” after “in section 48(b)”.

§ 51 Amount of credit

  • (c)(4) Pub. L. 113–295 substituted “for the employer after December 31, 2014” for “for the employer—

§ 53 Credit for prior year minimum tax liability

  • (e) § 53 Pub. L. 113–295 struck out subsecs. (e) and (f) which related to special rule for individuals with long-term unused…

§ 55 Alternative minimum tax imposed

  • (d)(4)(B)(ii) Pub. L. 113–295, § 202(c)(1), inserted “subparagraphs (A), (B), and (D) of” before “paragraph (1)”.
  • (d)(4) Pub. L. 113–295, § 202(c)(2), substituted “increased amount” for “increase”.

§ 56 Adjustments in computing alternative minimum taxable income

  • (b)(1)(C) Pub. L. 113–295, § 221(a)(25)(B), redesignated cls. (iii) to (v) as (ii) to (iv), respectively, and struck out former…
  • (d) Pub. L. 113–295, § 221(a)(30)(C), struck out par. (3). Text read as follows: “In the case of a taxpayer which has a…
  • § 56 Pub. L. 113–295, § 215(b), substituted “an organization to which part I of subchapter T (relating to tax treatment of…
  • § 56 Pub. L. 113–295, § 221(a)(9), substituted “Clause (i)” for “In the case of any taxable year beginning after December…

§ 57 Items of tax preference

  • (a)(1) Pub. L. 113–295, § 221(a)(10), substituted “This paragraph” for “Effective with respect to taxable years beginning…
  • (a)(2)(E)(i) Pub. L. 113–295, § 221(a)(11)(A), substituted “This paragraph” for “In the case of any taxable year beginning after…
  • (a)(2)(E)(ii) Pub. L. 113–295, § 221(a)(11)(B), struck out “(30 percent in case of taxable years beginning in 1993)” after “40…

§ 58 Denial of certain losses

  • (a)(2)(A) Pub. L. 113–295, § 221(a)(58)(E), substituted “section 461(j)” for “section 464(c)”.
  • (b) Pub. L. 113–295, § 221(a)(60)(B), inserted “and” at end of par. (1), redesignated par. (3) as (2) and struck out former…

§ 62 Adjusted gross income defined

  • (a)(2)(D) Pub. L. 113–295, § 101(a), substituted “2013, or 2014” for “or 2013”.
  • (a)(14) Pub. L. 113–295, § 221(a)(34)(C), struck out par. (14). Text read as follows: “The deduction allowed by section 179A.”

§ 63 Taxable income defined

  • (c)(1) Pub. L. 113–295, § 221(a)(13)(A), added subpars. (A) and (B) and struck out former subpars. (A) to (E) which read as…
  • (c)(7) (c) Pub. L. 113–295, § 221(a)(13)(B), struck out pars. (7) to (9) which related to real property tax deduction, disaster…

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (c)(4) Pub. L. 113–295, § 221(a)(14)(A), struck out “; except that if such date was before January 1, 1954, then the annuity…
  • (g)(3) Pub. L. 113–295, § 221(a)(14)(B), struck out “January 1, 1954, or” before “the first day”.
  • (g)(3) Pub. L. 113–295, § 221(a)(14)(B), which directed striking out “, whichever is later”, was executed by striking out “…

§ 85 Unemployment compensation

  • (c) Pub. L. 113–295 struck out subsec. (c). Text read as follows: “In the case of any taxable year beginning in 2009, gross…

§ 105 Amounts received under accident and health plans

  • (f) Pub. L. 113–295 struck out “or (d)” after “subsection (c)”.

§ 106 Contributions by employer to accident and health plans

  • (c)(1) Pub. L. 113–295 substituted “Gross income” for “Effective on and after January 1, 1997, gross income”.

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014”.

§ 112 Certain combat zone compensation of members of the Armed Forces

  • (c)(2) Pub. L. 113–295, § 221(a)(18)(A), struck out “(after June 24, 1950)” after “are or have”.
  • (c)(3) Pub. L. 113–295, § 221(a)(18)(B), substituted “such zone.” for “such zone; except that June 25, 1950, shall be…

§ 121 Exclusion of gain from sale of principal residence

  • (b)(3) Pub. L. 113–295, § 221(a)(20), struck out subpar. (A) designation and heading and subpar. (B) and realigned margins.…
  • (b)(4) (b)(5) Pub. L. 113–295, § 212(c), redesignated par. (4), relating to exclusion of gain allocated to nonqualified use, as (5).
  • (d)(12)(B) Pub. L. 113–295, § 213(c)(1), inserted “of paragraph (9)” after “and (D)”.

§ 122 Certain reduced uniformed services retirement pay

  • (b)(1) Pub. L. 113–295 struck out “after December 31, 1965,” after “all amounts received”.

§ 125 Cafeteria plans

  • (b)(2) Pub. L. 113–295, § 220(f), substituted “qualified benefits” for “statutory nontaxable benefits” in two places.
  • (h)(1) Pub. L. 113–295, § 213(b), inserted “(and shall not fail to be treated as an accident or health plan)” before “merely”.
  • (h)(2) Pub. L. 113–295, § 220(g), substituted “means any” for “means, any” in introductory provisions.

§ 126 Certain cost-sharing payments

  • (a)(6) (a)(7) (a)(8) (a) Pub. L. 113–295 redesignated pars. (7) to (10) as (6) to (9), respectively, and struck out former par. (6) which read…

§ 132 Certain fringe benefits

  • (f)(2) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014” in concluding provisions.

§ 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

  • (k)(12) (k)(13) Pub. L. 113–295 redesignated par. (12), relating to special rules for residences destroyed in federally declared…

§ 162 Trade or business expenses

  • (g) Pub. L. 113–295, § 221(a)(23), struck out concluding provisions which read as follows: “The preceding sentence shall…
  • (h)(4) Pub. L. 113–295, § 221(a)(24), substituted “This subsection” for “For taxable years beginning after December 31, 1980…

§ 163 Interest

  • (d) Pub. L. 113–295, § 221(a)(25)(A)(i), struck out par. (6) which related to phase-in of disallowance.
  • (h)(3)(E)(iv)(I) Pub. L. 113–295, § 104(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (h)(4) Pub. L. 113–295, § 220(h), substituted “Department of Veterans Affairs or the Rural Housing Service” for “Veterans…
  • (h)(5) Pub. L. 113–295, § 221(a)(25)(A)(ii), struck out par. (5). Text read as follows: “In the case of any taxable year…

§ 164 Taxes

  • (a) Pub. L. 113–295, § 221(a)(12)(D), struck out par. (5) which read as follows: “The environmental tax imposed by section…
  • (a) Pub. L. 113–295, § 221(a)(26), struck out par. (6) which read as follows: “Qualified motor vehicle taxes.”
  • (b)(4)(A)(ii) Pub. L. 113–295, § 221(a)(95)(B)(ii), inserted “(as in effect before its repeal)” after “section 2604”.
  • (b)(5) Pub. L. 113–295, § 105(a), substituted “January 1, 2015” for “January 1, 2014”.
  • (b)(6) Pub. L. 113–295, § 221(a)(26), struck out par. (6) which related to qualified motor vehicle taxes.
  • (b)(6) Pub. L. 113–295, § 209(c), redesignated subpars. (F) and (G) as (E) and (F), respectively, substituted “Subsection…

§ 165 Losses

  • (h)(1) Pub. L. 113–295, § 211(c)(1)(C), substituted “Dollar” for “$100” in heading.
  • (h)(3) Pub. L. 113–295, § 221(a)(27)(A), redesignated par. (4) as (3) and struck out former par. (3) which related to special…
  • (h)(3)(B) Pub. L. 113–295, § 221(a)(27)(B), substituted “paragraph (2)” for “paragraphs (2) and (3)”.
  • (h)(4) (h)(5) Pub. L. 113–295, § 221(a)(27)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3).
  • (i)(1) Pub. L. 113–295, § 221(a)(27)(C)(i), struck out “(as defined by clause (ii) of subsection (h)(3)(C))” after “disaster…
  • (i)(4) Pub. L. 113–295, § 221(a)(27)(C)(ii), struck out “(as defined by subsection (h)(3)(C)(i)” after “federally declared…
  • (i)(5) Pub. L. 113–295, § 221(a)(27)(C)(iii), added par. (5).

§ 168 Accelerated cost recovery system

  • (b)(5) Pub. L. 113–295, § 210(g)(2)(A), substituted “paragraph (2)(D)” for “paragraph (2)(C)”.
  • (e)(3)(A)(i)(I) Pub. L. 113–295, § 121(a)(1), substituted “January 1, 2015” for “January 1, 2014”.
  • (e)(3)(A)(i)(II) Pub. L. 113–295, § 121(a)(2), substituted “December 31, 2014” for “December 31, 2013”.
  • (e)(3)(E)(iv) (e)(3)(E)(v) (e)(3)(E) Pub. L. 113–295, § 122(a), substituted “January 1, 2015” for “January 1, 2014”.
  • (e) Pub. L. 113–295, § 211(b), inserted “which is not qualified leasehold improvement property” after “Property described…
  • (i)(15)(D) Pub. L. 113–295, § 123(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (i)(18)(A)(ii) (i)(19)(A)(ii) Pub. L. 113–295, § 210(c), substituted “16 years” for “10 years”.
  • (j)(8) Pub. L. 113–295, § 124(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (k) Pub. L. 113–295, § 125(d)(1), substituted “January 1, 2015” for “January 1, 2014” in heading.
  • (k)(2) Pub. L. 113–295, § 125(a)(2), substituted “January 1, 2015” for “January 1, 2014” wherever appearing.
  • (k)(2)(A) Pub. L. 113–295, § 125(a)(1), substituted “January 1, 2016” for “January 1, 2015”.
  • (k)(2)(B)(i)(IV) Pub. L. 113–295, § 214(b), substituted “clause also applies” for “clauses also apply”.
  • (k)(2)(B)(ii) Pub. L. 113–295, § 125(d)(2), substituted “pre-January 1, 2015” for “pre-January 1, 2014” in heading.
  • (k)(4) Pub. L. 113–295, § 210(g)(2)(B), substituted “subsection (b)(2)(D)” for “subsection (b)(2)(C)” in concluding provisions.
  • (k)(4) Pub. L. 113–295, § 125(c)(1), substituted “January 1, 2015” for “January 1, 2014”.
  • (k)(4) Pub. L. 113–295, § 212(b), substituted “adjusted net minimum tax” for “adjusted minimum tax”.
  • (k)(4) Pub. L. 113–295, § 202(e), substituted “its first taxable year ending after December 31, 2010” for “any taxable year…
  • (k)(4) Pub. L. 113–295, § 125(c)(2), added subpar. (K).
  • (l)(2)(D) Pub. L. 113–295, § 157(a), substituted “January 1, 2015” for “January 1, 2014”.
  • (m)(2)(B)(i) Pub. L. 113–295, § 210(d), substituted “subsection (k) (determined without regard to paragraph (4) thereof)” for…
  • (n)(2)(C) Pub. L. 113–295, § 125(d)(3), substituted “January 1, 2015” for “January 1, 2014”.

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(E) Pub. L. 113–295, § 106(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (b)(2)(B) Pub. L. 113–295, § 106(b), substituted “December 31, 2014” for “December 31, 2013”.
  • (b) Pub. L. 113–295, § 221(a)(28)(A), struck out par. (3) which related to temporary suspension of limitations on…
  • (e)(3)(C)(iv) Pub. L. 113–295, § 126(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (e)(6) Pub. L. 113–295, § 221(a)(28)(B), struck out par. (6) which related to special rule for contributions of computer…
  • (k) Pub. L. 113–295, § 221(a)(28)(C), struck out subsec. (k). Text read as follows: “For disallowance of deductions for…

§ 171 Amortizable bond premium

  • (b)(1)(B) Pub. L. 113–295, § 221(a)(29)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows:
  • (b)(2) (b)(3)(B) Pub. L. 113–295, § 221(a)(29)(B), substituted “paragraph (1)(B)(i)” for “paragraph (1)(B)(ii)”.

§ 172 Net operating loss deduction

  • (b)(1)(D) Pub. L. 113–295, § 221(a)(30)(A)(i), redesignated subpar. (E) as (D) and struck out former subpar. (D). Prior to…
  • (b)(1)(D)(i)(II) Pub. L. 113–295, § 221(a)(30)(B)(i), struck out “ending after August 2, 1989” after “loss limitation year”.
  • (b)(1)(D)(ii) Pub. L. 113–295, § 221(a)(30)(B)(ii), substituted “subsection (g)” for “subsection (h)”.
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(A)(i), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(B)(iv), substituted “subsection (h)).” for “subsection (i)) or qualified disaster loss…
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(B)(iii), substituted “section 165(i)(5)” for “section 165(h)(3)(C)(i)”.
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(B)(v), substituted “subsection (h)” for “subsection (i)”.
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(A)(i), redesignated subpar. (G) as (F). Former subpar. (F) redesignated (E).
  • (b)(1) Pub. L. 113–295, § 211(c)(1)(B), substituted “section 165(h)(3)(C)(i)” for “subsection (h)(3)(C)(i)”.
  • (b)(1) Pub. L. 113–295, § 221(a)(30)(A)(i), redesignated subpar. (G) as (F) and struck out subpars. (H) to (J) which related…
  • (d)(5) Pub. L. 113–295, § 221(a)(41)(B), amended par. (5) generally. Prior to amendment, text read as follows: “The deductions…
  • (g) Pub. L. 113–295, § 221(a)(30)(A)(ii), redesignated subsec. (h) as (g) and struck out former subsec. (g) which related…
  • (g)(2) Pub. L. 113–295, § 221(a)(30)(B)(vi), struck out subpar. (F). Text read as follows: “If any of the 3 taxable years…
  • (g) Pub. L. 113–295, § 221(a)(30)(B)(vii), substituted “subsection (b)(1)(D)” for “subsection (b)(1)(E)”.
  • § 172 Pub. L. 113–295, § 221(a)(30)(A)(ii), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).
  • § 172 Pub. L. 113–295, § 221(a)(30)(B)(viii), struck out concluding provisions which read as follows: “Such term shall not…
  • § 172 Pub. L. 113–295, § 221(a)(30)(B)(ix), substituted “subsection (b)(1)(F)” for “subsection (b)(1)(G)” in two places.
  • § 172 Pub. L. 113–295, § 221(a)(30)(A)(ii), redesignated subsecs. (i) and (k) as (h) and (i), respectively, and struck out…

§ 174 Amortization of research and experimental expenditures

  • (a)(2)(A) Pub. L. 113–295, § 221(a)(31), amended subpar. (A) generally. Prior to amendment, text read as follows: “A taxpayer…
  • (b) Pub. L. 113–295, § 221(a)(32), struck out “beginning after December 31, 1953” after “for any taxable year”.

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

  • (d)(1) Pub. L. 113–295 amended par. (1) generally. Prior to amendment, text read as follows: “A taxpayer may, without the…

§ 179 Election to expense certain depreciable business assets

  • (b)(1) Pub. L. 113–295, § 127(a)(1)(A), substituted “beginning after 2009 and before 2015” for “beginning in 2010, 2011, 2012…
  • (b)(1) Pub. L. 113–295, § 127(a)(1)(B), substituted “2014” for “2013”.
  • (b)(2) Pub. L. 113–295, § 127(a)(2)(A), substituted “beginning after 2009 and before 2015” for “beginning in 2010, 2011, 2012…
  • (b)(2) Pub. L. 113–295, § 127(a)(2)(B), substituted “2014” for “2013”.
  • (c)(2) Pub. L. 113–295, § 127(c), substituted “2015” for “2014”.
  • (d)(1)(A)(ii) Pub. L. 113–295, § 127(b), substituted “2015” for “2014”.
  • § 179 Pub. L. 113–295, § 127(d)(1), substituted “beginning after 2009 and before 2015” for “beginning in 2010, 2011, 2012, or…
  • § 179 Pub. L. 113–295, § 127(d)(2)(A), substituted “2014” for “2013” wherever appearing.
  • § 179 Pub. L. 113–295, § 127(d)(2)(B), substituted “2011, 2012, and 2013” for “2011 and 2012” in heading.

§ 179D Energy efficient commercial buildings deduction

  • (h) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 179E Election to expense advanced mine safety equipment

  • (g) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 181 Treatment of certain qualified productions

  • (f) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 183 Activities not engaged in for profit

  • (e)(1) Pub. L. 113–295 struck out “For purposes of the preceding sentence, a taxpayer shall be treated as not having engaged…

§ 219 Retirement savings

  • (b)(5)(A) Pub. L. 113–295, § 221(a)(38)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) listed deductible…
  • (b)(5)(B)(ii) Pub. L. 113–295, § 221(a)(38)(B), amended cl. (ii) generally. Prior to amendment, cl. (ii) listed applicable amounts…
  • (b)(5)(C) (b)(5) Pub. L. 113–295, § 221(a)(38)(C), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to…
  • (f)(4) Pub. L. 113–295, § 221(a)(39)(A), struck out par. (4). Text read as follows: “The Secretary shall prescribe regulations…
  • (g)(2)(A)(ii) Pub. L. 113–295, § 221(a)(38)(D), struck out “for a taxable year beginning after December 31, 2006” after “joint…
  • (g)(3)(B)(i) (g)(3)(B)(ii) Pub. L. 113–295, § 221(a)(38)(E), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which related to…
  • (g)(8) Pub. L. 113–295, § 221(a)(38)(F), substituted “each of the dollar amounts in paragraphs (3)(B)(i), (3)(B)(ii), and…
  • § 219 Pub. L. 113–295, § 221(a)(39)(A), struck out subsec. (h) which read as follows: “For failure to provide required…

§ 221 Interest on education loans

  • (b)(1) Pub. L. 113–295 substituted “shall not exceed $2,500.” for “shall not exceed the amount determined in accordance with…

§ 243 Dividends received by corporations

  • (c)(1) Pub. L. 113–295, § 221(a)(41)(C), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In the…
  • (d) Pub. L. 113–295, § 221(a)(41)(D), struck out par. (4) which read as follows: “Any dividend received which is described…

§ 246 Rules applying to deductions for dividends received

  • (a)(1) Pub. L. 113–295, § 221(a)(41)(E)(i), struck out “, 244,” after “sections 243”.
  • (b)(1) Pub. L. 113–295, § 221(a)(41)(E)(ii), substituted “section 243(a)(1)” for “sections 243(a)(1), 244(a),” and “and…
  • (c)(1) Pub. L. 113–295, § 221(a)(41)(E)(iii), struck out “, 244,” after “section 243” in introductory provisions.

§ 246A Dividends received deduction reduced where portfolio stock is debt financed

  • (a) (e) Pub. L. 113–295 struck out “, 244,” after “section 243”.

§ 248 Organizational expenditures

  • (c) Pub. L. 113–295 struck out “beginning after December 31, 1953,” after “any taxable year” and “The election shall apply…

§ 249 Limitation on deduction of bond premium on repurchase

  • (a) Pub. L. 113–295, § 220(i), substituted “1563(a)(1))” for “1563(a)(1)”.
  • (b) Pub. L. 113–295, § 221(a)(43), which directed amendment of subsec. (b)(1) by striking out “, in the case of bonds or…

§ 263 Capital expenditures

  • (a)(1)(H) Pub. L. 113–295, § 221(a)(34)(D), struck out subpar. (H) which read as follows: “expenditures for which a deduction is…
  • (g)(2)(B)(iii) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “section 243”.

§ 267 Losses, expenses, and interest with respect to transactions between related taxpayers

  • (d) Pub. L. 113–295, in concluding provisions, struck out “This subsection applies with respect to taxable years ending…
  • (d)(1) Pub. L. 113–295 struck out “(or by reason of section 24(b) of the Internal Revenue Code of 1939)” after “subsection…
  • (d)(2) Pub. L. 113–295 struck out “after December 31, 1953,” before “the taxpayer”.

§ 269 Acquisitions made to evade or avoid income tax

  • (a) Pub. L. 113–295 struck out “or acquired on or after October 8, 1940,” after “persons acquire,” in par. (1) and after…

§ 274 Disallowance of certain entertainment, etc., expenses

  • (n)(3) Pub. L. 113–295 struck out subpar. (A) designation and heading, substituted “substituting ‘80 percent’ for” for…

§ 275 Certain taxes

  • (a) Pub. L. 113–295 struck out “Paragraph (1) shall not apply to the tax imposed by section 59A.” at end of concluding…

§ 277 Deductions incurred by certain membership organizations in transactions with members

  • (a) Pub. L. 113–295 struck out “, 244,” after “sections 243”.

§ 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

  • (a)(2) Pub. L. 113–295, § 221(a)(47)(A)(i), struck out “after December 31, 1967,” after “(A) issued”.
  • (b) Pub. L. 113–295, § 221(a)(47)(A)(ii), struck out “after October 9, 1969,” after “evidence of indebtedness issued” in…
  • (d)(5) Pub. L. 113–295, § 221(a)(47)(A)(iii), struck out “after October 9, 1969, and” after “some time”.
  • (i) § 279 Pub. L. 113–295, § 221(a)(47)(A)(iv), redesignated subsec. (j) as (i) and struck out former subsec. (i). Prior to…

§ 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

  • (a)(1) Pub. L. 113–295, § 221(a)(34)(E), struck out subpar. (C) which related to special rules for certain automobiles…
  • (d)(8) (d)(10) Pub. L. 113–295, § 220(j), substituted “subsection (a)(1)” for “subsection (a)(2)”.

§ 301 Distributions of property

  • (e)(2) Pub. L. 113–295 struck out “, 244,” after “section 243” in concluding provisions.

§ 304 Redemption through use of related corporations

  • (b)(3)(D) Pub. L. 113–295, § 221(a)(48)(B), struck out “and special rule” after “Definitions” in heading.
  • (b)(3)(D) Pub. L. 113–295, § 221(a)(48)(A), struck out cl. (iii). Text read as follows: “In the case of a BHC which is formed…

§ 312 Effect on earnings and profits

  • (d)(2) (d) Pub. L. 113–295, § 221(a)(49), redesignated par. (3) as (2) and struck out former par. (2) which read as follows: “In…
  • (k)(3)(B) Pub. L. 113–295, § 221(a)(34)(F), struck out “179A,” after “section 179,” in heading and in two places in text.

§ 355 Distribution of stock and securities of a controlled corporation

§ 362 Basis to corporations

  • (a) Pub. L. 113–295 struck out “on or after June 22, 1954” after “If property was acquired” in introductory provisions.
  • (c)(1)(A) (c)(2)(A) Pub. L. 113–295 struck out “, on or after June 22, 1954,” after “by a corporation”.

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change

  • (l)(5)(F) (l)(5)(G) (l)(5) Pub. L. 113–295 redesignated subpars. (G) and (H) as (F) and (G), respectively, and struck out former subpar. (F) which…

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(9)(H) Pub. L. 113–295 struck out subpar. (H) which related to a waiver from the minimum distribution requirements of subsec.…

§ 402 Taxability of beneficiary of employees’ trust

  • (g)(1)(B) Pub. L. 113–295 substituted “is $15,000.” for “shall be the amount determined in accordance with the following table:”…

§ 402A Optional treatment of elective deferrals as Roth contributions

  • (c)(4)(E)(iii) Pub. L. 113–295 substituted “403(b)(7)(A)(ii)” for “403(b)(7)(A)(i)”.

§ 408 Individual retirement accounts

  • (d)(8)(F) Pub. L. 113–295, § 108(a), substituted “December 31, 2014” for “December 31, 2013”.
  • (p)(2)(E)(i) Pub. L. 113–295, § 221(a)(53), amended cl. (i) generally. Prior to amendment, cl. (i) listed applicable dollar amounts…

§ 409 Qualifications for tax credit employee stock ownership plans

  • § 409 Pub. L. 113–295 struck out subsec. (q) which related to cross-references.

§ 414 Definitions and special rules

  • (n)(3)(C) Pub. L. 113–295, § 221(a)(19)(B)(i), struck out “120,” after “117(d),”.
  • (t)(2) Pub. L. 113–295, § 221(a)(19)(B)(ii), struck out “120,” after “117(d),”.
  • (v)(2)(B)(i) (v)(2)(B)(ii) Pub. L. 113–295, § 221(a)(55), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) listed…

§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements

  • (e)(3)(D) Pub. L. 113–295 substituted “if section 430(h)(2)(D)” for “if—

§ 423 Employee stock purchase plans

  • (a) Pub. L. 113–295 struck out “after December 31, 1963,” after “option granted” in introductory provisions.

§ 430 Minimum funding standards for single-employer defined benefit pension plans

  • (c)(5) Pub. L. 113–295, § 221(a)(57)(C)(i), struck out subpar. (A) designation and heading and subpar. (B) which related to a…
  • (h)(2) Pub. L. 113–295, § 221(a)(57)(D)(i), struck out subpar. (G) which related to a transition rule for plan years beginning…

§ 431 Minimum funding standards for multiemployer plans

  • (d)(1) Pub. L. 113–295, which directed amendment of subpar. (C) by substituting “December 31, 2015” for “December 31, 2014”…

§ 436 Funding-based limits on benefits and benefit accruals under single-employer plans

  • (j)(3) Pub. L. 113–295, § 221(a)(57)(F)(i), struck out par. (3) which related to a special rule for plan years beginning on or…
  • (j)(3) Pub. L. 113–295, § 221(a)(57)(E)(i), in par. (3) relating to application to plans which are fully funded without regard…
  • § 436 Pub. L. 113–295, § 221(a)(57)(G)(i), struck out subsec. (m). Text read as follows: “For purposes of this section, in…

§ 451 General rule for taxable year of inclusion

  • (i)(3) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014” in introductory provisions.

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (e)(15)(A) Pub. L. 113–295 substituted “is $15,000.” for “shall be the amount determined in accordance with the following table:”…

§ 460 Special rules for long-term contracts

  • (c)(6)(B) Pub. L. 113–295 substituted “January 1, 2015 (January 1, 2016” for “January 1, 2014 (January 1, 2015”.

§ 461 General rule for taxable year of deduction

  • (i)(4) Pub. L. 113–295, § 221(a)(58)(B)(iii), substituted “subsection (j)” for “section 464(c)”.
  • (j) Pub. L. 113–295, § 221(a)(58)(B)(i), transferred subsec. (c) of section 464 of this title, relating to farming…
  • (j)(1) Pub. L. 113–295, § 221(a)(58)(B)(ii)(I), substituted “For purposes of subsection (i)(4)” for “For purposes of this…
  • (j)(3) (j)(4) Pub. L. 113–295, § 221(a)(58)(B)(ii)(II), added pars. (3) and (4).

§ 464 Limitations on deductions for certain farming expenses

  • (a) (b) Pub. L. 113–295, § 221(a)(58)(A), substituted “any taxpayer to whom subsection (d) applies” for “any farming syndicate…
  • (c) Pub. L. 113–295, § 221(a)(58)(C)(i), redesignated subsec. (d) as (c). Former subsec. (c) transferred to section 461 of…
  • (c) Pub. L. 113–295, § 221(a)(58)(B)(i), transferred subsec. (c) defining the term “farming syndicate” to section 461 of…
  • (d) Pub. L. 113–295, § 221(a)(58)(D), struck out “Subsections (a) and (b) to apply to” before “Certain persons” in heading…
  • (d) Pub. L. 113–295, § 221(a)(58)(C)(i), redesignated subsec. (f) as (d). Former subsec. (d) redesignated (c).
  • (e) Pub. L. 113–295, § 221(a)(58)(C), added subsec. (e) and struck out former subsec. (e) which defined the terms “farming”…
  • § 464 Pub. L. 113–295, § 221(a)(58)(C)(i), redesignated subsec. (f) as (d).
  • § 464 Pub. L. 113–295, § 221(a)(58)(C)(i), struck out subsec. (g). Text read as follows: “Except as provided in subsection…

§ 465 Deductions limited to amount at risk

  • (c)(3)(A) Pub. L. 113–295 substituted “This” for “In the case of taxable years beginning after December 31, 1978, this”.

§ 469 Passive activity losses and credits limited

  • (e)(4) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “section 243”.
  • § 469 Pub. L. 113–295, § 221(a)(60)(A), struck out subsec. (m) which related to a phase-in of disallowance of losses and…

§ 481 Adjustments required by changes in method of accounting

  • (b)(3) Pub. L. 113–295 struck out subpar. (C) which read as follows: “In applying section 7807(b)(1), the provisions of…

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(20) Pub. L. 113–295, § 221(a)(19)(B)(iii), struck out par. (20) which read as follows: “an organization or trust created or…
  • § 501 Pub. L. 113–295, § 221(a)(62), struck out subsec. (s). Text read as follows: “For nonexemption of Communist-controlled…

§ 503 Requirements for exemption

  • (a)(1) Pub. L. 113–295, § 221(a)(63)(A), amended par. (1) generally. Prior to amendment, text read as follows:
  • (a)(2) Pub. L. 113–295, § 221(a)(63)(B), which directed amendment of par. (2) by substituting “described in paragraph (1)” for…
  • (c) Pub. L. 113–295, § 221(a)(63)(C), substituted “described in subsection (a)(1)” for “described in section 501(c)(17) or…

§ 512 Unrelated business taxable income

  • (a)(3)(A) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “sections 243”.
  • (b)(13)(E) Pub. L. 113–295, § 131(a), substituted “December 31, 2014” for “December 31, 2013”.

§ 527 Political organizations

  • (h)(2)(A)(i) Pub. L. 113–295, § 220(l)(1), substituted “(52 U.S.C. 30102(e))” for “(2 U.S.C. 432(e))”.
  • (i)(6) (j)(5)(A) Pub. L. 113–295, § 220(l)(2), substituted “(52 U.S.C. 30101 et seq.)” for “(2 U.S.C. 431 et seq.)”.

§ 529 Qualified tuition programs

  • (b)(4) Pub. L. 113–295 substituted “Limited” for “No” in heading and “may, directly or indirectly, direct the investment of…

§ 529A Qualified ABLE programs

§ 535 Accumulated taxable income

  • (b)(1) Pub. L. 113–295 substituted “section 531 or the personal holding company tax imposed by section 541.” for “section 531…

§ 543 Personal holding company income

  • (a)(1)(C) (a)(1)(D) (a)(1)(E) Pub. L. 113–295 added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively.

§ 545 Undistributed personal holding company income

  • (b)(1) Pub. L. 113–295 substituted “section 531 or the personal holding company tax imposed by section 541.” for “section 531…

§ 614 Definition of property

  • (b)(3) Pub. L. 113–295, § 221(a)(65)(A), struck out subpar. (C) which related to a special rule for voluntary or compulsory…
  • (b)(4)(A) Pub. L. 113–295, § 221(a)(65)(B), which directed amendment of par. (4) by striking out “whichever of the following…
  • (b) Pub. L. 113–295, § 221(a)(65)(A), struck out par. (5). Text read as follows: “If, on the day preceding the first day of…

§ 642 Special rules for credits and deductions

  • (b)(2)(C)(i)(I) Pub. L. 113–295 substituted “section 68(b)(1)(C)” for “section 151(d)(3)(C)(iii)”.

§ 691 Recipients of income in respect of decedents

  • (d)(1)(A) Pub. L. 113–295 struck out “after December 31, 1953, and” after “annuitant died”.

§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

  • (a)(1) Pub. L. 113–295 struck out “after June 24, 1950” after “combat zone”.

§ 805 General deductions

  • (a)(4)(A) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “sections 243” in introductory provisions.
  • (a)(4)(B) Pub. L. 113–295, § 221(a)(41)(I), struck out “, 244(a),” after “sections 243(a)(1)” in introductory provisions and in…
  • (a)(4)(C)(i) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “section 243”.
  • (b) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “sections 243”.

§ 807 Rules for certain reserves

  • (e) Pub. L. 113–295 redesignated subpar. (C) as (B) and struck out former subpar. (B) which related to transitional rule.

§ 812 Definition of company’s share and policyholder’s share

  • § 812 Pub. L. 113–295 struck out “, 244,” after “section 243”.

§ 832 Insurance company taxable income

  • (b)(5)(B)(ii) (b)(5)(B)(ii)(I) Pub. L. 113–295, § 221(a)(41)(G), struck out “, 244,”after “sections 243” in subpar. (B)(ii) and after “section 243” in…
  • (e) Pub. L. 113–295, § 221(a)(69)(A), struck out “of taxable years beginning after December 31, 1966,” after “In the case”…
  • (e)(6) Pub. L. 113–295, § 221(a)(69)(B), substituted “The” for “In the case of any taxable year beginning after December 31…

§ 833 Treatment of Blue Cross and Blue Shield organizations, etc.

  • (b)(3)(E) Pub. L. 113–295 struck out “, 244,” after “sections 243” in cl. (ii) and in concluding provisions.

§ 848 Capitalization of certain policy acquisition expenses

  • § 848 Pub. L. 113–295 struck out subsec. (j). Text read as follows: “In the case of any taxable year which includes September…

§ 851 Definition of regulated investment company

  • (d)(2)(A) Pub. L. 113–295 inserted “of this paragraph” after “subparagraph (B)(i)” in introductory provisions.

§ 852 Taxation of regulated investment companies and their shareholders

  • (b)(8)(C) (b)(8)(D) (b)(8)(E) (b)(8)(F) (b)(8)(G) Pub. L. 113–295, § 205(c)(1), added subpars. (C) to (F), redesignated former subpar. (E) as (G), and struck out former…
  • (b)(8)(G)(i) Pub. L. 113–295, § 205(c)(2), substituted “and (E)” for “, (D)(i)(I), and (D)(ii)(I)”.
  • (c)(2) Pub. L. 113–295, § 205(c)(3), in introductory provisions, substituted “, without regard to any capital loss” for “, and…
  • (c)(2) Pub. L. 113–295, § 205(a)(2), in introductory provisions, substituted “October 31, without regard to” for “October 31…

§ 853A Credits from tax credit bonds allowed to shareholders

  • (a) Pub. L. 113–295, § 209(h)(2), in concluding provisions, substituted “with respect to some or all of the credits” for…
  • (a)(2) Pub. L. 113–295, § 209(h)(1), inserted “(determined after the application of this section)” before comma at end.
  • (b) Pub. L. 113–295, § 209(h)(3), amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) to…
  • (c) Pub. L. 113–295, § 209(h)(4), amended subsec. (c) generally. The amendment was effective as if included in the…
  • (e)(1)(A)(ii) Pub. L. 113–295, § 209(h)(5), inserted “other than a qualified bond described in section 54AA(g)” after “as defined in…

§ 855 Dividends paid by regulated investment company after close of taxable year

  • (a)(1) Pub. L. 113–295 inserted “on or” before “before” in introductory provisions.

§ 858 Dividends paid by real estate investment trust after close of taxable year

  • (b) Pub. L. 113–295 substituted “857(b)(9)” for “857(b)(8)”.

§ 871 Tax on nonresident alien individuals

  • (a)(1)(B) Pub. L. 113–295, § 221(a)(71), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “gains…
  • (k)(1)(C) (k)(2)(C) Pub. L. 113–295, § 132(a), substituted “December 31, 2014” for “December 31, 2013”.

§ 877 Expatriation to avoid tax

  • (e)(2) Pub. L. 113–295 struck out “subparagraph (A) or (B) of” after “event described in”.

§ 877A Tax responsibilities of expatriation

  • (e)(2) Pub. L. 113–295, § 102(e)(2)(A), inserted “a qualified ABLE program (as defined in section 529A),” after “529),”.
  • (g)(6) Pub. L. 113–295, § 102(e)(2)(B), inserted “529A(c)(3),” after “529(c)(6),”.

§ 882 Tax on income of foreign corporations connected with United States business

  • (a)(1) Pub. L. 113–295 struck out “, 59A” after “section 11, 55”.

§ 897 Disposition of investment in United States real property

  • (h)(4)(A)(ii) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 904 Limitation on credit

  • (d)(2)(J) Pub. L. 113–295, § 221(a)(72), struck out subpar. (J) which related to a transition rule for taxes paid or accrued in a…
  • (h)(7) Pub. L. 113–295, § 219(c), struck out “as ordinary income under section 1246 or” after “gain treated”.

§ 907 Special rules in case of foreign oil and gas income

  • (f)(4)(A) Pub. L. 113–295 substituted “this subsection, as in effect on the day before the date of the enactment of the Energy…

§ 911 Citizens or residents of the United States living abroad

  • (b)(2)(D)(i) Pub. L. 113–295, § 221(a)(73), amended cl. (i) generally. Prior to amendment, cl. (i) listed exclusion amounts for…
  • (f)(1) Pub. L. 113–295, § 215(a), inserted concluding provisions.
  • (f)(2)(B)(ii) Pub. L. 113–295, § 202(b), substituted “described in section 1(h)(1)(B), and the reference in section 55(b)(3)(C)(ii)…

§ 953 Insurance income

  • (e)(10) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014” and “December 31, 2014” for “December 31, 2013”.

§ 954 Foreign base company income

  • (c)(6)(C) Pub. L. 113–295, § 135(a), substituted “January 1, 2015” for “January 1, 2014”.
  • (h) Pub. L. 113–295, § 134(b), substituted “January 1, 2015” for “January 1, 2014”.

§ 1012 Basis of property—cost

  • (c)(2) Pub. L. 113–295, § 210(f)(1)(A), substituted “regulated investment companies” for “funds” in heading.
  • (c)(2)(A) Pub. L. 113–295, § 220(n), substituted “this section” for “section 1012”.
  • (c)(2)(B) Pub. L. 113–295, § 210(f)(1)(C), substituted “regulated investment company” for “fund” wherever appearing.
  • (c)(2)(B) Pub. L. 113–295, § 210(f)(1)(B), struck out “fund” after “Election” in heading.
  • (d)(1) Pub. L. 113–295, § 210(f)(2), substituted “December 31, 2011” for “December 31, 2010” and “a regulated investment…
  • (d)(3) Pub. L. 113–295, § 210(f)(3), amended par. (3) generally. Prior to amendment, text read as follows: “Rules similar to…

§ 1014 Basis of property acquired from a decedent

  • (a)(2) Pub. L. 113–295, § 221(a)(74)(A), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in the…
  • (b)(7) (b) Pub. L. 113–295, § 221(a)(74)(B), struck out pars. (7) and (8). Prior to repeal, par. (7) related to property…

§ 1016 Adjustments to basis

  • (a)(12) Pub. L. 113–295, § 221(a)(75), struck out par. (12) which read as follows: “to the extent provided in section 28(h) of…
  • (a)(24) Pub. L. 113–295, § 221(a)(34)(G), struck out par. (24) which read as follows: “to the extent provided in section…
  • (a)(25) Pub. L. 113–295, § 221(a)(2)(D), struck out par. (25) which read as follows: “to the extent provided in section…
  • (a)(37) Pub. L. 113–295, § 209(j)(2), substituted “section 30D(f)(1)” for “section 30D(e)(4)”.

§ 1019 Property on which lessee has made improvements

  • § 1019 Pub. L. 113–295 struck out last sentence which read as follows: “If an amount representing any part of the value of…

§ 1033 Involuntary conversions

  • (h)(2) Pub. L. 113–295, § 211(c)(1)(A), inserted “is” before “compulsorily”.
  • (h)(3) Pub. L. 113–295, § 221(a)(27)(D), substituted “section 165(i)(5)” for “section 165(h)(3)(C)”.
  • (j) (k) § 1033 Pub. L. 113–295, § 221(a)(77), redesignated subsecs. (k) and (l) as (j) and (k), respectively, and struck out former…

§ 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

  • (b)(2)(B) Pub. L. 113–295 struck out “, 244,” after “243”.

§ 1202 Partial exclusion for gain from certain small business stock

  • (a)(4) Pub. L. 113–295 substituted “2013, and 2014” for “and 2013” in heading and “January 1, 2015” for “January 1, 2014” in…

§ 1222 Other terms relating to capital gains and losses

  • § 1222 Pub. L. 113–295 struck out concluding provisions which read as follows: “For purposes of this subtitle, in the case of…

§ 1223 Holding period of property

  • (1) Pub. L. 113–295, § 221(a)(80)(A), struck out “after March 1, 1954,” after “such exchanges” in introductory provisions.
  • (4) Pub. L. 113–295, § 221(a)(80)(B), struck out “(or under so much of section 1052(c) as refers to section 113(a)(23) of…
  • (6) Pub. L. 113–295, § 221(a)(80)(C), struck out par. (6) which read as follows: “In determining the period for which the…
  • (8) Pub. L. 113–295, § 221(a)(80)(C), struck out par. (8) which read as follows: “Any reference in this section to a…

§ 1231 Property used in the trade or business and involuntary conversions

  • (c)(2)(A) Pub. L. 113–295 struck out “beginning after December 31, 1981” after “years”.

§ 1235 Sale or exchange of patents

  • (b)(2)(B) Pub. L. 113–295, § 221(a)(82)(B), substituted “subsection (c)” for “subsection (d)”.
  • (c) (d) § 1235 Pub. L. 113–295, § 221(a)(82)(A), redesignated subsecs. (d) and (e) as (c) and (d), respectively, and struck out former…

§ 1236 Dealers in securities

  • (b) Pub. L. 113–295 struck out “after November 19, 1951,” after “time”.

§ 1244 Losses on small business stock

  • (c)(2)(C) Pub. L. 113–295 struck out “244,” after “243,”.

§ 1245 Gain from dispositions of certain depreciable property

§ 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations

  • (a) Pub. L. 113–295 struck out “after December 31, 1962,” before “of a patent”.

§ 1252 Gain from disposition of farm land

  • (a)(1) Pub. L. 113–295, § 221(a)(85)(A), struck out “after December 31, 1969” after “beginning” in introductory provisions.
  • (a)(1)(A) Pub. L. 113–295, § 221(a)(85)(B), struck out “after December 31, 1969,” after “taxpayer”.

§ 1271 Treatment of amounts received on retirement or sale or exchange of debt instruments

  • (c) Pub. L. 113–295 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to transition rules, including…

§ 1314 Amount and method of adjustment

  • (d) § 1314 Pub. L. 113–295 redesignated subsec. (e) as (d) and struck out former subsec. (d). Prior to amendment, text of subsec.…

§ 1362 Election; revocation; termination

  • (d)(3)(A)(iii) Pub. L. 113–295 substituted “unless the corporation was an S corporation for such taxable year.” for “unless—

§ 1367 Adjustments to basis of stock of shareholders, etc.

  • (a)(2) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013” in concluding provisions.

§ 1374 Tax imposed on certain built-in gains

  • (d)(7) Pub. L. 113–295 substituted “2012, 2013, and 2014” for “2012 and 2013” in heading and “2012, 2013, or 2014” for “2012…

§ 1391 Designation procedure

  • (d)(1)(A)(i) Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

§ 1394 Tax-exempt enterprise zone facility bonds

  • (f) Pub. L. 113–295, § 220(o), struck out “designated under section 1391(g)” after “empowerment zones” in heading.
  • (f)(1) (f)(2)(A) Pub. L. 113–295, § 220(p), substituted “an empowerment zone facility bond” for “a new empowerment zone facility bond”.

§ 1397B Nonrecognition of gain on rollover of empowerment zone investments

§ 1401 Rate of tax

  • (a) Pub. L. 113–295, § 221(a)(89), substituted “12.4 percent of the amount of the self-employment income for such taxable…
  • (b)(1) Pub. L. 113–295, § 221(a)(90), substituted “2.9 percent of the amount of the self-employment income for such taxable…

§ 1402 Definitions

  • (e)(3) Pub. L. 113–295 struck out “whichever of the following dates is later: (A)” after “before” and “; or (B) the due date…

§ 1441 Withholding of tax on nonresident aliens

  • (b) (c)(5) Pub. L. 113–295 substituted “and gains subject to tax under section 871(a)(1)(D)” for “gains subject to tax under…

§ 1504 Definitions

  • (a)(3)(A) Pub. L. 113–295 struck out “for a taxable year which includes any period after December 31, 1984” after “affiliated…

§ 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations

  • (a) Pub. L. 113–295, § 221(a)(12)(H)(ii), substituted “and the amount specified in paragraph (3)” for “, the amount…
  • (a) Pub. L. 113–295, § 221(a)(12)(H)(i), inserted “and” at end of par. (2), substituted a period for “, and” at end of par.…

§ 2031 Definition of gross estate

  • (c)(1) Pub. L. 113–295, § 221(a)(96), substituted “(II) $500,000.” for “(B) the exclusion limitation.”
  • (c)(3) Pub. L. 113–295, § 221(a)(96), struck out par. (3), which set out table of exclusion limitations.
  • (c)(10) Pub. L. 113–295, § 221(a)(97)(B), inserted “(as in effect before its repeal)” before period at end.

§ 2104 Property within the United States

  • (c) Pub. L. 113–295 substituted “Deposits” for “With respect to estates of decedents dying after December 31, 1969…

§ 2106 Taxable estate

  • (a)(4) Pub. L. 113–295 substituted “2058(a)” for “section 2011(a)”.

§ 2654 Special rules

  • (a)(1) Pub. L. 113–295 struck out “(computed without regard to section 2604)” after “section 2601”.

§ 2801 Imposition of tax

  • (a)(1) Pub. L. 113–295 struck out “(or, if greater, the highest rate of tax specified in the table applicable under section…

§ 3101 Rate of tax

  • (a) Pub. L. 113–295 substituted “6.2 percent of the wages (as defined in section 3121(a)) received by the individual with…

§ 3111 Rate of tax

  • (a) Pub. L. 113–295, § 221(a)(99)(B)(i), substituted “6.2 percent of the wages (as defined in section 3121(a)) paid by the…
  • (b) Pub. L. 113–295, § 221(a)(99)(B)(ii), substituted “1.45 percent of the wages (as defined in section 3121(a)) paid by…

§ 3121 Definitions

  • (a)(17) Pub. L. 113–295, § 221(a)(19)(B)(iv), struck out par. (17) which read as follows: “any contribution, payment, or…
  • (b)(17) Pub. L. 113–295, § 221(a)(99)(C)(i), struck out par. (17) which read as follows: “service in the employ of any…

§ 3201 Rate of tax

  • (b) Pub. L. 113–295 amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2)…

§ 3211 Rate of tax

  • (b) Pub. L. 113–295 amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2)…

§ 3221 Rate of tax

  • (b) Pub. L. 113–295 amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2)…

§ 3231 Definitions

  • (b) Pub. L. 113–295, § 221(a)(100)(D), in first sentence substituted “compensation.” for “compensation; except that the…
  • (e)(7) Pub. L. 113–295, § 221(a)(19)(B)(v), struck out par. (7) which read as follows: “The term ‘compensation’ shall not…

§ 3302 Credits against tax

  • (f)(4) Pub. L. 113–295, § 221(a)(101)(A), substituted “subsection, the” for “subsection—”, subpar. (A) designation and heading…
  • (f)(5)(D) (f)(5) Pub. L. 113–295, § 221(a)(101)(B), redesignated subpar. (E) as (D) and struck out former subpar. (D) which related to…
  • (h) Pub. L. 113–295, § 206(c)(1), added subsec. (h).

§ 3303 Conditions of additional credit allowance

  • (a) Pub. L. 113–295, § 206(c)(2)(B), substituted “paragraphs (1), (2), (3), and (4)” for “paragraphs (1), (2), and (3)” and…
  • (a)(4) Pub. L. 113–295, § 206(c)(2)(A), added par. (4).

§ 3306 Definitions

  • (b)(12) Pub. L. 113–295 struck out par. (12) which read as follows: “any contribution, payment, or service, provided by an…

§ 3510 Coordination of collection of domestic service employment taxes with collection of income taxes

  • (b) Pub. L. 113–295 struck out par. (4). Text read as follows: “In the case of any taxable year beginning before January 1…

§ 3511 Certified professional employer organizations

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

  • (b)(2)(A) Pub. L. 113–295 amended subpar. (A) generally, substituting “The Inland Waterways Trust Fund financing rate is 29 cents…

§ 4221 Certain tax-free sales

  • (a) Pub. L. 113–295, § 221(a)(103)(B)(i)(II), struck out “In the case of taxes imposed by subchapter A of chapter 31…
  • (a) Pub. L. 113–295, § 221(a)(103)(B)(i)(I), substituted “subchapter” for “subchapter A or” in introductory provisions.
  • (c) Pub. L. 113–295, § 221(a)(103)(B)(i)(III), struck out “4001(c), 4001(d), or” after “tax under section”.
  • (d)(1) Pub. L. 113–295, § 221(a)(103)(B)(i)(I), substituted “subchapter” for “subchapter A or”.

§ 4222 Registration

  • (d) Pub. L. 113–295 struck out “4001(c), 4001(d),” after “provided by sections”.

§ 4261 Imposition of tax

  • (e)(1) Pub. L. 113–295, § 221(a)(104)(A), struck out subpar. (C) which provided for no phasein of reduced ticket tax for…
  • (e)(5) Pub. L. 113–295, § 221(a)(104)(B), struck out par. (5) which related to rates of ticket tax for transportation…

§ 4281 Small aircraft on nonestablished lines

  • § 4281 Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: “The taxes imposed by sections…

§ 4293 Exemption for United States and possessions

  • § 4293 Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.

§ 4611 Imposition of tax

  • (e) Pub. L. 113–295, § 221(a)(12)(I)(i), substituted “this section” for “section 59A, this section,”.
  • (e) Pub. L. 113–295, § 221(a)(12)(I)(ii), struck out “section 59A,” after “collected under” and comma after “rate)”.

§ 4682 Definitions and special rules

  • (h) Pub. L. 113–295 redesignated pars. (2) to (4) as (1) to (3), respectively, in par. (1), as so redesignated, substituted…

§ 4942 Taxes on failure to distribute income

  • (g)(2)(A) Pub. L. 113–295, § 221(a)(105)(A), substituted “Subject” for “For all taxable years beginning on or after January 1…
  • (i)(2) Pub. L. 113–295, § 221(a)(105)(B), struck out “beginning after December 31, 1969, and” after “(not exceeding 5)”.

§ 4943 Taxes on excess business holdings

  • (e)(3)(B) (f)(7)(B) Pub. L. 113–295 substituted “January 1, 1971” for “January 1, 1970”.

§ 4945 Taxes on taxable expenditures

  • (f) Pub. L. 113–295 struck out “(excluding therefrom any preceding taxable year which begins before January 1, 1970)” after…

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

  • (c)(8) Pub. L. 113–295 added par. (8).

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • (a)(6) Pub. L. 113–295, § 102(b)(1), added par. (6).
  • (h) Pub. L. 113–295, § 102(b)(2), added subsec. (h).

§ 4982 Excise tax on undistributed income of regulated investment companies

  • (e)(6)(B) Pub. L. 113–295, § 205(d)(1), inserted “or which determines income by reference to the value of an item on the last day…
  • (e)(7)(A) Pub. L. 113–295, § 205(d)(2), substituted “such company may elect to determine its ordinary income and net ordinary…
  • (f)(2) Pub. L. 113–295, § 220(s), inserted comma at end.

§ 6011 General requirement of return, statement, or list

  • (e)(3)(A) Pub. L. 113–295 substituted “shall require that” for “shall require than” in introductory provisions.

§ 6039D Returns and records with respect to certain fringe benefit plans

  • (a) Pub. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory…
  • (d)(1) Pub. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”.

§ 6045 Returns of brokers

  • (g)(6) Pub. L. 113–295 added par. (6).

§ 6053 Reporting of tips

  • (c)(8) Pub. L. 113–295 added par. (8).

§ 6060 Information returns of tax return preparers

  • (c) Pub. L. 113–295, which directed substitution of “year.” for “ ‘year’ ” and all that followed, was executed by…

§ 6072 Time for filing income tax returns

  • (b) Pub. L. 113–295 substituted “section 6011(c)(2)” for “section 6011(e)(2)”.

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

  • (d)(6) (d)(7) (d)(8) Pub. L. 113–295 redesignated par. (6) relating to disclosure of reports by Internal Revenue Service and par. (6)…

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 113–295, § 221(a)(112)(B), struck out “6428,” after “168(k)(4),”.
  • (b)(4)(A) Pub. L. 113–295, § 221(a)(8)(B), struck out “, 53(e)” after “36B”.
  • (b)(4)(A) Pub. L. 113–295, § 221(a)(5)(B), struck out “, 36A” after “36”.

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(L) Pub. L. 113–295, § 214(a)(1), substituted “or 32” for “32, or 6428” in introductory provisions.
  • (g)(2)(M) Pub. L. 113–295, § 221(a)(112)(C), inserted “and” at end.
  • (g)(2)(N) Pub. L. 113–295, § 221(a)(112)(C), redesignated subpar. (O) as (N) and substituted period for comma at end.
  • (g)(2)(N) Pub. L. 113–295, § 221(a)(5)(C), struck out subpar. (N) which read as follows: “an omission of the reduction required…
  • (g)(2)(O) Pub. L. 113–295, § 214(a)(2), struck out “and” at end. See Codification note above.
  • (g)(2)(P) Pub. L. 113–295, § 221(a)(4), struck out subpar. (P) which read as follows: “an entry on a return claiming the credit…
  • (g)(2)(P) Pub. L. 113–295, § 214(a)(2), substituted “, and” for period at end. See Codification note above.
  • (g)(2)(Q) Pub. L. 113–295, § 221(a)(112)(C), struck out subpar. (Q) which read as follows: “an omission of a correct valid…
  • (g)(2)(Q) Pub. L. 113–295, § 214(a)(2), added subpar. (Q). See Codification note above.

§ 6302 Mode or time of collection

  • (e)(2) Pub. L. 113–295, § 221(a)(110)(A), substituted “imposed by sections 4251, 4261, or 4271 with respect to” for “imposed…
  • (f)(1) Pub. L. 113–295, § 221(a)(110)(B), struck out last sentence which read as follows: “In the case of taxes imposed by…
  • (h)(2) Pub. L. 113–295, § 221(a)(110)(C)(i), redesignated par. (3) as (2) and struck out former par. (2) which related to…
  • (h)(3) (h) Pub. L. 113–295, § 221(a)(110)(C), redesignated par. (4) as (3) and amended it generally. Prior to amendment, text read…

§ 6331 Levy and distraint

  • (h)(3) Pub. L. 113–295 inserted “and by substituting ‘30 percent’ for ‘15 percent’ in the case of any specified payment due to…

§ 6404 Abatements

  • (f) Pub. L. 113–295 struck out par. (3). Text read as follows: “Within 180 days after the date of the enactment of this…

§ 6405 Reports of refunds and credits

  • (a) (b) Pub. L. 113–295 inserted “($5,000,000 in the case of a C corporation)” after “$2,000,000”.

§ 6425 Adjustment of overpayment of estimated income tax by corporation

  • (c)(1)(A) Pub. L. 113–295 inserted “plus” at end of cl. (i), substituted “over” for “plus” at end of cl. (ii), and struck out cl.…

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

  • (c)(6) Pub. L. 113–295, § 160(a)(1), substituted “December 31, 2014” for “December 31, 2013”.
  • (d)(5) (e)(3) Pub. L. 113–295, § 160(c)(1), which directed striking out “(September 30, 2014 in the case of any sale or use involving…
  • (d)(5) (e)(3) Pub. L. 113–295, § 160(b)(1), substituted “December 31, 2014” for “December 31, 2013”.

§ 6427 Fuels not used for taxable purposes

  • (e)(6)(B) Pub. L. 113–295, § 160(a)(2), substituted “December 31, 2014” for “December 31, 2013”.
  • (e)(6)(C) Pub. L. 113–295, § 160(c)(2)(A), (B), substituted “any” for “except as provided in subparagraph (D), any” and inserted…
  • (e)(6)(C) Pub. L. 113–295, § 160(b)(2), substituted “December 31, 2014” for “December 31, 2013”.
  • (e)(6)(D) (e)(6)(E) Pub. L. 113–295, § 160(c)(2)(C), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as…

§ 6501 Limitations on assessment and collection

  • (m) Pub. L. 113–295 struck out “section 30(e)(6),” before “30B(h)(9),”.

§ 6651 Failure to file tax return or to pay tax

  • (i) Pub. L. 113–295 added subsec. (i).

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (c)(1)(A) Pub. L. 113–295, § 208(b)(2)(A), substituted “in applying the first sentence of this subparagraph, the amount of the…
  • (c)(2)(C)(ii) Pub. L. 113–295, § 208(b)(2)(B), substituted “in applying the first sentence of paragraph (1)(A), the amount of the…
  • (c)(6) Pub. L. 113–295, § 208(b)(1), added par. (6).
  • (g) Pub. L. 113–295, § 221(a)(39)(B), struck out subsec. (g). Text read as follows: “In the case of failure to make a…
  • (n) Pub. L. 113–295, § 206(c)(4), added subsec. (n).

§ 6655 Failure by corporation to pay estimated income tax

  • (e)(2)(A)(i) Pub. L. 113–295, § 221(a)(12)(K)(i), substituted “taxable income and alternative minimum taxable income” for “taxable…
  • (e)(2)(B)(iii) Pub. L. 113–295, § 221(a)(12)(K)(ii), struck out cl. (iii). Text read as follows: “The term ‘modified alternative…
  • (g)(1)(A)(ii) (g)(1)(A)(iii) (g)(1)(A)(iv) Pub. L. 113–295, § 221(a)(12)(K)(iii), inserted “plus” at end of cl. (ii), redesignated cl. (iv) as (iii), and struck…
  • (g)(4)(A)(i) Pub. L. 113–295, § 221(a)(114), struck out “(or the corresponding provisions of prior law)” before period at end.

§ 6662 Imposition of accuracy-related penalty on underpayments

  • (b)(7) Pub. L. 113–295, § 208(a), amended directory language of Pub. L. 111–147, § 512(a)(1). See 2010 Amendment note below.

§ 6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions

  • (c) Pub. L. 113–295 substituted “section 6664(d)(3)(A)” for “section 6664(d)(2)(A)”.

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

  • (a)(2)(E) (a)(2)(F) Pub. L. 113–295 added subpar. (E) and redesignated former subpar. (E) as (F).

§ 6695 Other assessable penalties with respect to the preparation of tax returns for other persons

  • (h) Pub. L. 113–295 added subsec. (h).

§ 6698 Failure to file partnership return

  • (e) Pub. L. 113–295 added subsec. (e).

§ 6699 Failure to file S corporation return

  • (e) Pub. L. 113–295 added subsec. (e).

§ 6721 Failure to file correct information returns

  • (f)(1) Pub. L. 113–295 substituted “In the case of any failure relating to a return required to be filed in a calendar year…

§ 6722 Failure to furnish correct payee statements

  • (b)(1) (b)(2) (c)(1)(C) Pub. L. 113–295, § 207(a)(2), substituted “the date prescribed for furnishing such statement” for “the required filing…
  • (c)(2)(B) Pub. L. 113–295, § 207(a)(3), substituted “furnished” for “filed”.
  • (f)(1) Pub. L. 113–295, § 208(g), substituted “In the case of any failure relating to a statement required to be furnished in…

§ 6724 Waiver; definitions and special rules

  • (d)(2)(FF) Pub. L. 113–295 substituted “section 6050W(f)” for “section 6050W(c)”.

§ 7122 Compromises

  • (f) (g) Pub. L. 113–295 redesignated subsec. (f) relating to frivolous submissions as (g).

§ 7447 Retirement

  • (i)(3)(B)(ii) Pub. L. 113–295 substituted “at 3 percent per annum” for “at 4 percent per annum to December 31, 1947, and 3 percent…

§ 7448 Annuities to surviving spouses and dependent children of judges and special trial judges

  • (a)(2) Pub. L. 113–295, § 221(a)(116)(A), struck out “or under section 1106 of the Internal Revenue Code of 1939” after “under…
  • (g) Pub. L. 113–295, § 221(a)(116)(B), (C), struck out “or other than pursuant to section 1106 of the Internal Revenue Code…
  • (j)(1) (j)(2) Pub. L. 113–295, § 221(a)(116)(C), substituted “at 3 percent per annum” for “at 4 percent per annum to December 31…

§ 7518 Tax incentives relating to merchant marine capital construction funds

  • (g)(4) Pub. L. 113–295, which directed substitution of “any nonqualified withdrawal shall be determined” for “any nonqualified…

§ 7520 Valuation tables

  • (c)(2) (c) Pub. L. 113–295 redesignated par. (3) as (2), substituted “The Secretary” for “Not later than December 31, 1989, the…

§ 7528 Internal Revenue Service user fees

  • (b)(4) Pub. L. 113–295 added par. (4).

§ 7652 Shipments to the United States

  • (f)(1) Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014”.

§ 7701 Definitions

  • (a)(20) Pub. L. 113–295 substituted “chapter 21.” for “chapter 21, or in the case of services performed before January 1, 1951…

§ 7705 Certified professional employer organizations

§ 9035 Qualified campaign expense limitations

  • (a) Pub. L. 113–295 substituted “section 315(b)(1)(A)” for “section 320(b)(1)(A)”.

§ 9503 Highway Trust Fund

  • (b)(1) Pub. L. 113–295 inserted “and taxes received under section 4081 shall be determined without regard to tax receipts…

§ 9507 Hazardous Substance Superfund

  • (b)(1) Pub. L. 113–295 struck out “59A,” before “4611,”.

§ 9802 Prohibiting discrimination against individual participants and beneficiaries based on health status

  • (f) (g) Pub. L. 113–295 redesignated subsec. (f) relating to genetic information of a fetus or embryo as (g).