Bill H.R. 1314 · House report H. Rept. 114-67 · Bluebook JCT general explanation (2016)
§ 430 Minimum funding standards for single-employer defined benefit pension plans
- (h)(2)(C)(iv)(II) Pub. L. 114–74 amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages…
§ 704 Partner’s distributive share
- (e) Pub. L. 114–74 substituted “Partnership interests created by gift” for “Family partnerships” in heading, redesignated…
§ 761 Terms defined
- (b) Pub. L. 114–74 inserted at end “In the case of a capital interest in a partnership in which capital is a material…
§ 6031 Return of partnership income
- (b) Pub. L. 114–74, § 1101(e), (f)(1), which directed amendment of subsec. (b) by first inserting at end “Except as…
§ 6221 Determination at partnership level
- Enacted § 6221
§ 6222 Partner’s return must be consistent with partnership return
- Enacted § 6222
§ 6223 Partners bound by actions of partnership
- Enacted § 6223
§ 6225 Partnership adjustment by Secretary
- Enacted § 6225
§ 6226 Alternative to payment of imputed underpayment by partnership
- Enacted § 6226
§ 6227 Administrative adjustment request by partnership
- Enacted § 6227
§ 6231 Notice of proceedings and adjustment
- Enacted § 6231
§ 6232 Assessment, collection, and payment
- Enacted § 6232
§ 6233 Interest and penalties
- Enacted § 6233
§ 6234 Judicial review of partnership adjustment
- Enacted § 6234
§ 6235 Period of limitations on making adjustments
- Enacted § 6235
§ 6241 Definitions and special rules
- Enacted § 6241
§ 6330 Notice and opportunity for hearing before levy
- (c)(4)(C) Pub. L. 114–74 added subpar. (C).
§ 6422 Cross references
- § 6422 Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund…
§ 6501 Limitations on assessment and collection
- (n) Pub. L. 114–74 substituted “Cross reference” for “Cross references” in heading, struck out par. (1) designation before…
§ 6503 Suspension of running of period of limitation
- (a)(1) Pub. L. 114–74 struck out “(or section 6229, but only with respect to a deficiency described in paragraph (2)(A) or (3)…
§ 6504 Cross references
- § 6504 Pub. L. 114–74 struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see…
§ 6511 Limitations on credit or refund
- (g) Pub. L. 114–74 struck out subsec. (g). Text read as follows: “In the case of any tax imposed by subtitle A with respect…
§ 6512 Limitations in case of petition to Tax Court
- (b)(3) Pub. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected…
§ 6515 Cross references
- § 6515 Pub. L. 114–74 struck out par. (6) which read as follows: “Refunds or credits attributable to partnership items, see…
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- (c) Pub. L. 114–74 struck out at end “In the case of a settlement under section 6224(c) which results in the conversion of…
§ 7421 Prohibition of suits to restrain assessment or collection
- (a) Pub. L. 114–74 substituted “6232(c)” for “6225(b), 6246(b)”.
§ 7422 Civil actions for refund
- (h) Pub. L. 114–74 struck out subsec. (h). Text read as follows: “No action may be brought for a refund attributable to…
§ 7459 Reports and decisions
- (c) Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.
§ 7482 Courts of review
- (b)(1) Pub. L. 114–74, § 1101(f)(13)(C), substituted “section 6234” for “section 6226, 6228(a), or 6234(c)” in concluding…
- (b)(1)(E) Pub. L. 114–74, § 1101(f)(13)(A), which directed amendment of subpar. (E) by substituting “section 6234” for “section…
- (b)(1)(F) Pub. L. 114–74, § 1101(f)(13)(B), struck out subpar. (F) which read as follows: “in the case of a petition under…
§ 7485 Bond to stay assessment and collection
- (b) Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.