Pub. L. 115-141 Mar. 23, 2018

132 Stat. 1184 · Changed 315 sections of the Code

Bill H.R. 1625 · Bluebook JCT general explanation (2019)

§ 22 Credit for the elderly and the permanently and totally disabled

  • (c)(3)(A)(i)(III) Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.

§ 23 Adoption expenses

  • (c)(1) Pub. L. 115–141 substituted “section 25D” for “sections 25D and 1400C”.

§ 24 Child tax credit

  • (d)(3) (d) Pub. L. 115–141, § 401(a)(3), redesignated par. (5) as (3).
  • (e)(2) Pub. L. 115–141, § 101(i)(1), substituted “taxpayer identification number” for “identifying number”.

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 115–141 substituted “sections 23 and 25D” for “sections 23, 25D, and 1400C”.

§ 25A American Opportunity and Lifetime Learning credits

  • § 25A Pub. L. 115–141, § 101(l)(14), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” wherever…
  • § 25A Pub. L. 115–141, § 101(l)(9), substituted “American Opportunity” for “Hope” in section catchline.
  • (b) Pub. L. 115–141, § 101(l)(11), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” in heading.
  • (b)(1)(A) Pub. L. 115–141, § 101(l)(1)(A), substituted “$2,000” for “$1,000”.
  • (b)(1)(B) Pub. L. 115–141, § 101(l)(1)(B), substituted “25 percent” for “50 percent”, “$2,000” for “$1,000”, and “$4,000” for…
  • (b)(2) Pub. L. 115–141, § 101(l)(12), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” in heading.
  • (b)(2)(A) (b)(2)(C) Pub. L. 115–141, § 101(l)(2), substituted “4” for “2” in heading and text.
  • (b)(4) Pub. L. 115–141, § 101(l)(3), amended par. (4) generally. Prior to amendment, text read as follows: “For purposes of…
  • (c)(1) Pub. L. 115–141, § 401(b)(1), struck out “($5,000 in the case of taxable years beginning before January 1, 2003)” after…
  • (c)(2)(A) Pub. L. 115–141, § 101(l)(13), substituted “American Opportunity Tax Credit” for “Hope Scholarship” in heading.
  • (d) Pub. L. 115–141, § 101(l)(4), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to limitation…
  • (f)(1)(D) Pub. L. 115–141, § 101(l)(5), added subpar. (D).
  • (g)(1) Pub. L. 115–141, § 101(l)(6), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
  • (h) Pub. L. 115–141, § 101(l)(7), amended subsec. (h) generally. Prior to amendment, subsec. (h) related to inflation…
  • (i) Pub. L. 115–141, § 101(l)(8), amended subsec. (i) generally. Prior to amendment, subsec. (i) related to the American…

§ 25C Energy efficient home improvement credit

  • (b)(2) Pub. L. 115–141, § 401(a)(4), substituted “subsection (c)(3)(B)” for “subsection (c)(2)(B)”.
  • (d)(3)(B) Pub. L. 115–141, § 401(a)(5)(A), substituted comma for period at end.
  • (d)(3) Pub. L. 115–141, § 401(a)(5)(B), substituted “, and” for period at end.
  • (g) Pub. L. 115–141, § 401(a)(6), substituted “2017.” for “2017..”

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

  • (a)(1) Pub. L. 115–141, § 401(d)(1)(D)(ii), substituted “section 27” for “section 27(a)”.
  • (b)(2)(P) Pub. L. 115–141, § 401(b)(2), struck out subpar. (P) which read as follows: “section 860K (relating to treatment of…

§ 27 Taxes of foreign countries and possessions of the United States

  • § 27 Pub. L. 115–141 amended section generally. Prior to amendment, section consisted of subsecs. (a) and (b) relating to…

§ 30C Alternative fuel vehicle refueling property credit

  • (e)(6) (e) Pub. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which related to special rule for property…

§ 32 Earned income

  • (b)(2)(B) Pub. L. 115–141, § 101(a)(1), struck out cl. (i) designation and heading and struck out cls. (ii) and (iii) which…
  • (j)(1) Pub. L. 115–141, § 101(a)(2)(A), substituted “after 2015” for “after 1996” in introductory provisions.
  • (j)(1)(B) Pub. L. 115–141, § 101(a)(2)(B), inserted “by substituting in subparagraph (A)(ii) thereof” after “, determined” in…
  • (j)(1)(B)(i) Pub. L. 115–141, § 101(a)(2)(C), struck out “by substituting” after “(i)(1),” and “in subparagraph (A)(ii) thereof”…
  • (j)(1)(B)(ii) Pub. L. 115–141, § 101(a)(2)(D), substituted “$5,000 amount in subsection (b)(2)(B), ‘calendar year 2008’ for ‘calendar…
  • (l) Pub. L. 115–141, § 401(b)(4), struck out “, and any payment made to such individual (or such spouse) by an employer…

§ 38 General business credit

  • (b)(24) (b)(25) Pub. L. 115–141, § 401(d)(2)(B), redesignated pars. (25) and (26) as (24) and (25), respectively, and struck out former…
  • (b)(26) (b)(27) (b)(28) (b)(29) Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (31) to (34) first as (30) to (33), and then as (26) to…
  • (b)(26) (b)(27) (b)(28) (b)(29) Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (27) to (30) as (26) to (29), respectively, and then…
  • (b)(30) (b)(31) (b)(32) Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (35) to (37) first as (34) to (36), and then as (30) to…
  • (b)(33) (b)(34) (b)(35) (b)(36) (b)(37) Pub. L. 115–141, § 401(a)(8), (d)(2)(B), (6)(B)(i), inserted comma at end of par. (34) and subsequently redesignated…
  • (c)(2)(A)(ii)(II) Pub. L. 115–141, § 401(d)(6)(B)(ii), struck out “, the New York Liberty Zone business employee credit,” after…
  • (c)(2)(A)(ii)(II) Pub. L. 115–141, § 401(b)(5)(B), struck out “the eligible small business credits,” before “and the specified credits”.
  • (c)(3) Pub. L. 115–141, § 401(d)(6)(B)(iii), struck out par. (3) which related to special rules for New York Liberty Zone…
  • (c)(4)(A)(ii)(II) Pub. L. 115–141, § 401(b)(5)(C), struck out “the eligible small business credits and” before “the specified credits”.
  • (c)(4)(B)(ii) Pub. L. 115–141, § 401(b)(5)(D), substituted “(as defined in paragraph (5)(A) after application of the rules of…
  • (c)(5) Pub. L. 115–141, § 401(b)(5)(A)(i), substituted “Rules related to eligible small businesses” for “Special rules for…
  • (c)(5)(A) Pub. L. 115–141, § 401(b)(5)(A)(i), (ii), redesignated subpar. (C) as (A) and struck out former subpar. (A) which…
  • (c)(5)(B) Pub. L. 115–141, § 401(b)(5)(A)(iii), amended subpar. (B) generally. Prior to amendment, text read as follows: “Credits…
  • (c)(5)(B) Pub. L. 115–141, § 401(b)(5)(A)(i), (ii), redesignated subpar. (D) as (B) and struck out former subpar. (B) which…
  • (c)(5) Pub. L. 115–141, § 401(b)(5)(A)(ii), redesignated subpars. (C) and (D) as (A) and (B), respectively.

§ 39 Carryback and carryforward of unused credits

  • (a)(3)(A) Pub. L. 115–141, § 401(b)(5)(F), struck out “or the eligible small business credits” after “gas well production…
  • (a)(4) Pub. L. 115–141, § 401(b)(5)(E), struck out par. (4) which related to 5-year carryback for eligible small business…

§ 40 Alcohol, etc., used as fuel

  • (g)(2) Pub. L. 115–141 substituted “Aggregation” for “Aggregration” in heading.

§ 41 Credit for increasing research activities

  • (c)(4) Pub. L. 115–141, § 101(c)(1), (2), redesignated par. (5) as (4) and struck out former par. (4) which related to…
  • (c)(4)(A) Pub. L. 115–141, § 401(b)(6), struck out “(12 percent in the case of taxable years ending before January 1, 2009)”…
  • (c)(4)(C) Pub. L. 115–141, § 101(c)(3), struck out at end “An election under this paragraph may not be made for any taxable year…
  • (c)(5) (c)(6) (c) Pub. L. 115–141, § 101(c)(2), redesignated pars. (5) to (7) as (4) to (6), respectively.

§ 42 Low-income housing credit

  • (d)(4)(C)(i) Pub. L. 115–141, § 401(a)(11)(A), substituted “as defined in paragraph (5)(B)(ii)” for “as defined in paragraph (5)(C)”.
  • (e)(2)(B) Pub. L. 115–141, § 401(a)(10), substituted “etc.,” for “etc,” in heading.
  • (f)(5)(B)(ii)(I) Pub. L. 115–141, § 401(a)(11)(B), substituted “(d)(6)(B)” for “(d)(6)(C)”.
  • (g)(1) Pub. L. 115–141, § 103(a)(1), substituted “subparagraph (A), (B), or (C)” for “subparagraph (A) or (B)” in introductory…
  • (g)(1)(C) Pub. L. 115–141, § 103(a)(2), added subpar. (C).
  • (g)(2)(D)(i) Pub. L. 115–141, § 103(b)(1), substituted “clauses (ii), (iii), and (iv)” for “clause (ii)”.
  • (g)(2)(D)(ii) Pub. L. 115–141, § 103(b)(2), in heading, substituted “Rental of next available unit in case of 20–50 or 40–60 test”…
  • (g)(2)(D)(iii) (g)(2)(D)(iv) (g)(2)(D)(v) Pub. L. 115–141, § 103(b)(3), added cls. (iii) to (v).
  • (h)(3)(I) Pub. L. 115–141, § 102(a), amended subpar. (I) generally. Prior to amendment, subpar. (I) related to the increase in…
  • (h)(5)(C)(ii) Pub. L. 115–141, § 401(a)(12), substituted “, and” for “; and”.
  • (i)(3)(D)(ii)(I) Pub. L. 115–141, § 401(a)(13), struck out period at end.
  • (k)(2)(B) Pub. L. 115–141, § 401(a)(11)(C)(i), substituted “(d)(6)(C)” for “(d)(6)(B)” in introductory provisions.
  • (k)(2)(B)(ii) Pub. L. 115–141, § 401(a)(11)(C)(ii), substituted “building.” for “building..”
  • (m)(1)(B)(ii)(III) Pub. L. 115–141, § 401(a)(11)(D), substituted “as defined in subsection (d)(5)(B)(ii)” for “as defined in subsection…

§ 45 Electricity produced from certain renewable resources, etc.

  • (c)(6) Pub. L. 115–141, § 401(a)(14), substituted “section 1004(27)” for “section 2(27)”.
  • (c)(7)(A)(i)(II) Pub. L. 115–141, § 401(a)(15), substituted “for the purpose” for “for purpose”.
  • (c)(7)(A)(i)(III) Pub. L. 115–141, § 401(a)(16), substituted “, or” for period at end.

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

  • (b)(2)(A)(ii)(II) Pub. L. 115–141, § 401(a)(17), substituted “, and” for “; and”.
  • (d)(2) Pub. L. 115–141, § 401(d)(1)(D)(iii), struck out subpar. (A) designation and heading, redesignated cls. (i) and (ii) of…

§ 45D New markets tax credit

  • (f)(1)(F) Pub. L. 115–141, § 401(a)(18), inserted “, and” at end.
  • (h) Pub. L. 115–141, § 401(d)(4)(B)(iii), substituted “section 1202” for “sections 1202, 1400B, and 1400F”.

§ 45H Credit for production of low sulfur diesel fuel

  • (d) Pub. L. 115–141 substituted “purposes of this” for “purposes this”.

§ 48 Energy credit

  • (a)(1) Pub. L. 115–141, § 401(a)(20), substituted “and (3)(B)” for “(3)(B), and (4)(B)”.
  • (a)(5)(C)(ii) Pub. L. 115–141, § 401(a)(350)(A), made technical amendment to directory language of Pub. L. 114–113, § 302(a). See…
  • (a)(5)(E) Pub. L. 115–141, § 401(a)(350)(B), made technical amendment to directory language of Pub. L. 114–113, § 302(b). See…
  • (a)(6) Pub. L. 115–141, § 401(a)(21), substituted “energy property” for “property energy property”.
  • (c)(2)(B) Pub. L. 115–141, § 401(a)(22), substituted “equal to $200” for “equal $200”.
  • (d)(3) Pub. L. 115–141, § 401(a)(23)(A), struck out “shall” after “grant” in introductory provisions.
  • (d)(3)(A) Pub. L. 115–141, § 401(a)(23)(B), inserted “shall” before “not”.

§ 49 At-risk rules

  • (a)(1)(C)(vi) Pub. L. 115–141, § 401(d)(3)(B)(i), struck out cl. (vi) which read as follows: “the basis of any property to which…
  • (a)(1)(D)(iii) Pub. L. 115–141, § 401(a)(24), substituted “shareholder” for “share-holder” in concluding provisions.

§ 50 Other special rules

  • (a)(2)(E) Pub. L. 115–141, § 401(d)(3)(B)(ii), substituted “or 48C(b)(2)” for “48C(b)(2), or 48D(b)(4)”.
  • (b)(2)(A) Pub. L. 115–141, § 401(a)(25), substituted semicolon for period at end.

§ 51 Amount of credit

  • (c)(4) Pub. L. 115–141, § 401(a)(26), inserted period at end.
  • (d)(3)(A)(ii)(II) Pub. L. 115–141, § 401(a)(27), inserted comma at end.
  • (d)(8) Pub. L. 115–141, § 401(a)(28), substituted “supplemental nutrition assistance program benefits recipient” for “food…
  • (i)(1)(A) Pub. L. 115–141, § 401(a)(29), substituted “entity” for “entity,”.

§ 56 Adjustments in computing alternative minimum taxable income

  • (b)(1)(E) Pub. L. 115–141, § 401(b)(7), struck out at end “The preceding sentence shall not apply to so much of the standard…
  • (d)(1)(A)(ii)(I) Pub. L. 115–141, § 401(b)(8), inserted “(as in effect before its repeal by the Tax Increase Prevention Act of 2014)”…

§ 58 Denial of certain losses

  • (a)(2)(A) Pub. L. 115–141 substituted “461(k)” for “461(j)”.

§ 59 Other definitions and special rules

  • (a)(1) Pub. L. 115–141 substituted “27” for “27(a)” in introductory provisions.

§ 62 Adjusted gross income defined

  • (a) Pub. L. 115–141, § 101(a)(2)(B), substituted “Any deduction” for “The deduction” in concluding provisions.
  • (a)(20) Pub. L. 115–141, § 401(a)(31), inserted comma after “United States Code”.
  • (e)(1) Pub. L. 115–141, § 401(a)(32), substituted “(42 U.S.C. 2000e–16b)” for “(2 U.S.C. 1202)”.

§ 63 Taxable income defined

  • (b)(3) (d) Pub. L. 115–141 substituted “any deduction” for “the deduction”.

§ 68 Overall limitation on itemized deductions

  • (b) Pub. L. 115–141 substituted “shall be” for “shall be shall be” in introductory provisions.

§ 82 Reimbursement of moving expenses

  • § 82 Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline.

§ 84 Transfer of appreciated property to political organizations

  • § 84 Pub. L. 115–141 substituted “political organizations” for “political organization” in section catchline.

§ 104 Compensation for injuries or sickness

  • (b)(2)(D) Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.

§ 105 Amounts received under accident and health plans

  • (h)(7)(B) Pub. L. 115–141 substituted “subparagraph (A))” for “subparagraph (A)” in introductory provisions.

§ 125 Cafeteria plans

  • (e)(2) Pub. L. 115–141 substituted “subparagraph” for “subparagraphs”.

§ 126 Certain cost-sharing payments

  • (a)(7) (a)(8) (a) Pub. L. 115–141 redesignated pars. (8) and (9) as (7) and (8), respectively, and struck out former par. (7) which read…

§ 132 Certain fringe benefits

  • (c)(4) Pub. L. 115–141, § 401(a)(38), substituted “performing” for “peforming”.
  • (f)(6)(A) Pub. L. 115–141, § 101(b), struck out concluding provisions which read as follows: “In the case of any taxable year…

§ 134 Certain military benefits

  • (b)(6) Pub. L. 115–141 substituted “a combat” for “an combat”.

§ 137 Adoption assistance programs

  • (c) Pub. L. 115–141 substituted “section 541” for “section 514” in concluding provisions.

§ 139 Disaster relief payments

  • (c)(2) Pub. L. 115–141, § 401(b)(10)(A), substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)”.
  • (c)(2) Pub. L. 115–141, § 401(a)(41), substituted “a federally” for “federally”.

§ 139E Indian general welfare benefits

  • (c)(1) Pub. L. 115–141, § 401(a)(42), substituted “(43 U.S.C. 1601 et seq.)” for “(43 U.S.C. 1601, et seq.)”.
  • (c)(3) Pub. L. 115–141, § 401(a)(43), substituted “Act of 2014” for “Act of 2013”.

§ 140 Cross references to other Acts

  • (a)(2) Pub. L. 115–141, § 401(b)(11), redesignated par. (3) as (2) and struck out former par. (2) which read as follows…
  • (a)(3) Pub. L. 115–141, § 401(b)(11), redesignated par. (4) as (3). Former par. (3) redesignated (2).
  • (a)(3) Pub. L. 115–141, § 401(a)(2)(A), substituted “Department of Veterans Affairs” for “Veterans’ Administration”.
  • (a)(4) (a)(5) (a) Pub. L. 115–141, § 401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively.

§ 142 Exempt facility bond

  • (d)(2)(C) Pub. L. 115–141 inserted “section” before “42(i)(3)(D)”.

§ 149 Bonds must be registered to be tax exempt; other requirements

  • (b)(3)(A)(i) Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.

§ 163 Interest

  • (d)(4) Pub. L. 115–141, § 401(b)(12), struck out subpar. (E). Text read as follows: “Investment income of the taxpayer for any…
  • (e)(1) Pub. L. 115–141, § 401(c)(1)(C), substituted “The portion of the original issue discount with respect to any debt…
  • (e)(4) Pub. L. 115–141, § 401(c)(3)(B), amended par. (4) generally. Prior to amendment, text read as follows: “This subsection…
  • (e)(5)(C)(ii) Pub. L. 115–141, § 401(a)(48), inserted “in” before “subsection (i)(1)(B)”.

§ 168 Accelerated cost recovery system

  • (d)(3)(B)(i) Pub. L. 115–141, § 401(a)(49), inserted comma after “real property”.
  • (e)(3)(B) Pub. L. 115–141, § 302(a)(2), substituted “subclause (I) or (II) of clause (vi) by reason of being public utility…
  • (e)(3)(B)(vi)(II) Pub. L. 115–141, § 302(a)(1), substituted “has a power production capacity of not greater than 80 megawatts, or” for…
  • (e)(3)(C)(i) Pub. L. 115–141, § 401(a)(50), struck out “and” at end.
  • (g)(4)(G) Pub. L. 115–141, § 401(d)(1)(D)(iv), struck out “(other than a corporation which has an election in effect under…
  • (j)(3) Pub. L. 115–141, § 101(e)(1), substituted “qualified Indian reservation property” for “property to which paragraph (1)…
  • (j)(8) Pub. L. 115–141, § 101(e)(2), substituted “paragraph (1)” for “this subsection”.
  • (k)(2)(B)(i)(III) Pub. L. 115–141, § 101(d)(1), inserted “binding” before “contract”.
  • (k)(5)(B)(ii) Pub. L. 115–141, § 101(d)(2), inserted “crop or” after “more than one” and “a marketable crop or yield of” after…
  • (n) Pub. L. 115–141, § 401(b)(13)(A), struck out subsec. (n) which related to special allowance for qualified disaster…

§ 169 Amortization of pollution control facilities

  • (d)(5)(B) Pub. L. 115–141 inserted “a” before “facility”.

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(A)(ix) Pub. L. 115–141, § 401(a)(52), inserted “National” before “Agricultural”.
  • (e)(3)(D) (e)(3) Pub. L. 115–141, § 401(b)(14), redesignated subpar. (E) as (D) and struck out former subpar. (D) which related to…

§ 172 Net operating loss deduction

  • (d)(5) Pub. L. 115–141, § 401(a)(53), substituted “sections 243” for “section 243”.
  • (d)(8) Pub. L. 115–141, § 101(a)(2)(B), substituted “Any deduction” for “The deduction”.

§ 179 Election to expense certain depreciable business assets

  • (d)(1)(B)(ii) Pub. L. 115–141, § 401(b)(15)(B), substituted “subsection (e)” for “subsection (f)”.
  • (e) § 179 Pub. L. 115–141, § 401(b)(15)(A), redesignated subsec. (f) as (e) and struck out former subsec. (e) which related to…

§ 179D Energy efficient commercial buildings deduction

  • (d)(1) Pub. L. 115–141 substituted “such that” for “which”.

§ 196 Deduction for certain unused business credits

  • (d) Pub. L. 115–141, in heading, struck out “and research credit” after “tax credit” and, in text, substituted “in the case…

§ 199A Qualified business income

  • (a) Pub. L. 115–141, § 101(b)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) provided equation for…
  • (b)(7) Pub. L. 115–141, § 101(b)(3), added par. (7).
  • (c)(1) Pub. L. 115–141, § 101(b)(2)(A), struck out “, qualified cooperative dividends,” after “qualified REIT dividends”.
  • (c)(3)(B) Pub. L. 115–141, § 101(b)(2)(B)(i)(I), struck out “investment” before “items” in introductory provisions.
  • (c)(3)(B)(ii) Pub. L. 115–141, § 101(b)(2)(B)(i)(II), inserted at end “Any amount described in section 1385(a)(1) shall not be…
  • (e)(1) Pub. L. 115–141, § 101(a)(2)(C), substituted “Except as otherwise provided in subsection (g)(2)(B), taxable income” for…
  • (e)(1) Pub. L. 115–141, § 101(a)(2)(A), substituted “any deduction” for “the deduction”.
  • (e)(4) (e) Pub. L. 115–141, § 101(b)(2)(B)(ii), redesignated par. (5) as (4) and struck out former par. (4) which defined…
  • (g) Pub. L. 115–141, § 101(a)(1), amended subsec. (g) generally. Prior to amendment, subsec. (g) related to deduction…

§ 219 Retirement savings

  • (f)(1) Pub. L. 115–141, § 401(a)(55), substituted “term ‘compensation’ includes” for “term compensation includes”.
  • (g)(8) Pub. L. 115–141, § 401(a)(56), substituted “shall be” for “shall each be” in introductory provisions.

§ 223 Health savings accounts

  • (c)(2)(C) Pub. L. 115–141, § 401(a)(57), substituted “section 1861” for “section 1871”.
  • (d)(2)(A) Pub. L. 115–141, § 401(a)(58), substituted “section 213(d))” for “section 213(d)”.

§ 243 Dividends received by corporations

  • (b)(1)(B) Pub. L. 115–141, § 401(d)(1)(D)(v), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “if—
  • (b)(2)(A) Pub. L. 115–141, § 401(d)(1)(D)(xvii)(II), struck out “, 1504(b)(4),” after “1504(b)(2)”.

§ 246 Rules applying to deductions for dividends received

  • § 246 Pub. L. 115–141 struck out subsec. (e). Prior to amendment, text read as follows: “No deduction shall be allowed under…

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

  • (b)(1) Pub. L. 115–141 struck out “without regard to section 243(d)(4)” after “section 243(b)”.

§ 263 Capital expenditures

§ 280C Certain expenses for which credits are allowable

  • (a) Pub. L. 115–141, § 401(d)(6)(B)(iv), substituted “and 1396(a)” for “1396(a), 1400P(b), and 1400R”.
  • (a) Pub. L. 115–141, § 401(a)(62), substituted “1396(a),” for “and 1396(a),”.
  • (g) Pub. L. 115–141, § 401(d)(3)(B)(iii), struck out subsec. (g) relating to qualifying therapeutic discovery project…

§ 305 Distributions of stock and stock rights

  • (e)(7) Pub. L. 115–141 substituted “1286(e)” for “1286(f)”.

§ 331 Gain or loss to shareholder in corporate liquidations

  • § 331 Pub. L. 115–141 substituted “shareholder” for “shareholders” in section catchline.

§ 332 Complete liquidations of subsidiaries

  • (d)(2)(B) Pub. L. 115–141 substituted “paragraph (2)” for “paragraphs (2) and (4)”.

§ 338 Certain stock purchases treated as asset acquisitions

  • (h)(3)(A)(iii) Pub. L. 115–141, § 401(a)(64), substituted “paragraph” for “paragaraph”.
  • (h)(6)(B)(i) Pub. L. 115–141, § 401(d)(1)(D)(vii), substituted “or a DISC” for “, a DISC, or a corporation to which an election…

§ 355 Distribution of stock and securities of a controlled corporation

  • (h)(2) Pub. L. 115–141, § 101(m)(2)(A), substituted “distributions” for “spinoffs” in heading.
  • (h)(2)(A) Pub. L. 115–141, § 101(m)(2)(B), substituted “Distributions” for “Spinoffs” in heading.
  • (h)(2)(B) Pub. L. 115–141, § 401(a)(65), struck out “of assets” after “the stock or assets” in concluding provisions.
  • (h)(2)(B) Pub. L. 115–141, § 101(m)(2)(B), substituted “Distributions” for “Spinoffs” in heading.
  • (h)(2)(B) Pub. L. 115–141, § 101(m)(1), in concluding provisions, substituted “at least 80 percent” for “80 percent” in two…

§ 362 Basis to corporations

  • (a) Pub. L. 115–141 struck out comma after “acquired” in introductory provisions.

§ 367 Foreign corporations

  • (d)(1) Pub. L. 115–141, § 401(d)(1)(D)(viii)(II), struck out “(within the meaning of section 936(h)(3)(B))” after “intangible…
  • (d)(4) Pub. L. 115–141, § 401(d)(1)(D)(viii)(I), added par. (4).

§ 368 Definitions relating to corporate reorganizations

  • (a)(2)(F)(vii) Pub. L. 115–141 substituted “(15 U.S.C. 80a–2(a)(36))” for “(15 U.S.C. 80a–2(36))”.

§ 381 Carryovers in certain corporate acquisitions

  • (c)(16) Pub. L. 115–141, in concluding provisions, struck out “A corporation which would have been an acquiring corporation…

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

  • (a)(2) Pub. L. 115–141, § 401(a)(69), substituted “determination));” for “determination).;”.
  • (a)(15) Pub. L. 115–141, § 401(a)(70), substituted “A trust” for “a trust” in introductory provisions.
  • (a)(32)(A) Pub. L. 115–141, § 401(a)(71), substituted “section 430(j)(4) or 433(f)(5)” for “section section 430(j)(4) or…
  • (c)(2)(A)(iii) Pub. L. 115–141, § 401(a)(72), substituted “subparagraph (A), (C), or (D) of section 3121(d)(3), without regard to…

§ 402 Taxability of beneficiary of employees’ trust

  • (i) Pub. L. 115–141 substituted “subsection (e)(4)(D)(i)” for “subparagraph (A) of subsection (d)(4)”.

§ 404A Deduction for certain foreign deferred compensation plans

  • (c)(4)(B) Pub. L. 115–141 struck out “and” at end.

§ 408 Individual retirement accounts

  • (a)(1) Pub. L. 115–141, § 401(a)(75), inserted “or” after “subsection (d)(3)”.
  • (m)(3)(B) Pub. L. 115–141, § 401(a)(76), substituted “section 5” for “section 7”.

§ 408A Roth IRAs

  • (d)(3)(B) Pub. L. 115–141, § 401(a)(77), inserted period at end.
  • (e)(2)(B) Pub. L. 115–141, § 401(a)(78), substituted “subparagraph (A)” for “the subparagraph (A)”.

§ 409 Qualifications for tax credit employee stock ownership plans

  • (n)(1)(A)(i) Pub. L. 115–141 substituted “securities,” for “securities,,,”.

§ 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

  • (b)(3)(B)(i) Pub. L. 115–141 substituted comma for semicolon at end.

§ 411 Minimum vesting standards

  • (a)(3)(F)(i) Pub. L. 115–141, § 401(b)(19), struck out “under section 418D or” before “under section 4281”.
  • (a)(4)(A) Pub. L. 115–141, § 401(a)(82), substituted semicolon for comma at end.

§ 412 Minimum funding standards

  • (c)(1)(A) Pub. L. 115–141, § 401(a)(83), inserted period at end of concluding provisions.
  • (c)(4)(B) Pub. L. 115–141, § 401(a)(84), inserted “section” before “433(d)” in introductory provisions.
  • (c)(7)(B)(iii) Pub. L. 115–141, § 401(a)(85), struck out comma after “subchapter D”.

§ 413 Collectively bargained plans, etc.

  • (b)(6) Pub. L. 115–141, § 401(a)(86), substituted “and section 4971(e)” for “and the last sentence of section 4971(a)” in…

§ 414 Definitions and special rules

  • (l)(2)(G) Pub. L. 115–141, § 401(a)(87), substituted “depository institutions” for “banks” in heading.
  • (u)(6) Pub. L. 115–141, § 401(a)(88), substituted “section 457(b)))” for “section 457(b))”.
  • (x)(1) Pub. L. 115–141, § 401(a)(89), substituted “is” for “are”.
  • (y)(1)(C)(i) Pub. L. 115–141, § 401(a)(90), struck out “of such Code” after “section 501(c)(3)”.
  • (y)(2) Pub. L. 115–141, § 401(a)(91), substituted “subparagraphs” for “subparagraph”.

§ 415 Limitations on benefits and contribution under qualified plans

  • (g) Pub. L. 115–141 substituted “subsection (f)(2)” for “subsection (f)(3)”.

§ 418E Insolvent plans

  • § 418E Pub. L. 115–141, § 401(a)(92), substituted “section 432(b)(2)” for “subsection 432(b)(2)” wherever appearing.
  • (d)(1) Pub. L. 115–141, § 401(a)(93), substituted “section 432(b)(2),” for “section 432(b)(2),,”, “section 432(b)(2))” for…
  • (e)(1)(A) Pub. L. 115–141, § 401(a)(94), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “notify…

§ 419 Treatment of funded welfare benefit plans

  • (e)(3)(A) Pub. L. 115–141 substituted “or (17)” for “(17), or (20)”.

§ 419A Qualified asset account; limitation on additions to account

  • (c)(6)(B) Pub. L. 115–141, § 401(a)(96), substituted “(42 U.S.C. 300gg–91(d)(3)))” for “(42 U.S.C. 300gg–91(d)(3))”.
  • (g)(1) (g)(2) Pub. L. 115–141, § 401(b)(21)(B), (C), substituted “or (17)” for “(17), or (20)”.

§ 420 Transfers of excess pension assets to retiree health accounts

  • (c)(1)(A) Pub. L. 115–141 substituted “subsection (e)(1)(E)” for “subsection (e)(1)(D)”.

§ 424 Definitions and special rules

  • (g) Pub. L. 115–141 substituted “sections 422(a)(2)” for “section 422(a)(2)”.

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

  • (c)(7)(E)(v)(II) Pub. L. 115–141, § 401(a)(99), inserted “the” after “title I of”.
  • (h)(2)(F) Pub. L. 115–141, § 401(a)(100), substituted “section 417(e)(3)(D)” for “section 417(e)(3)(D)(i)”.

§ 431 Minimum funding standards for multiemployer plans

  • (d)(2)(B)(i) Pub. L. 115–141 substituted “the Pension Protection Act of 2006” for “this Act”.

§ 432 Additional funding rules for multiemployer plans in endangered status or critical status

  • (b)(3)(A)(i) Pub. L. 115–141, § 401(a)(102), substituted “in endangered status for such plan year, or would be in endangered status…
  • (b)(3)(B)(iv) (b)(3)(B)(v) Pub. L. 115–141, § 401(a)(103), redesignated cl. (iv), relating to projections of critical and declining status, as (v).
  • (b)(3)(D)(iv) Pub. L. 115–141, § 401(a)(104), inserted comma after “Labor”.
  • (e)(8)(C)(iii) Pub. L. 115–141, § 401(a)(105), substituted “The Secretary shall” for “the Secretary shall” in concluding provisions.
  • (f)(3) Pub. L. 115–141, § 401(a)(106), amended introductory provisions generally. Prior to amendment, text read as follows…
  • (g)(1) Pub. L. 115–141, § 401(a)(107), substituted “subsection (e)(9)” for “subsection (e)(9))”.

§ 433 Minimum funding standards for CSEC plans

  • § 433 Pub. L. 115–141, § 401(a)(109)(A), inserted “for CSEC plans” after “funding standards” in section catchline.
  • (c)(5)(C)(ii)(II) Pub. L. 115–141, § 401(a)(108), inserted “of such Act” after “title IV”.

§ 453B Gain or loss on disposition of installment obligations

  • § 453B Pub. L. 115–141 substituted “loss on disposition” for “loss disposition” in section catchline.

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

  • (f)(4)(C)(i) Pub. L. 115–141 substituted “section 8101” for “section 9101” and “(20 U.S.C. 7801)),” for “(20 U.S.C. 7801),”.

§ 457A Nonqualified deferred compensation from certain tax indifferent parties

  • (d)(4) Pub. L. 115–141 substituted “case of a foreign” for “case a foreign” and “been paid” for “had been paid”.

§ 458 Magazines, paperbacks, and records returned after the close of the taxable year

  • (b)(9) Pub. L. 115–141, § 401(a)(114), substituted “Repurchase” for “Repurchased” in heading.
  • (c)(1) Pub. L. 115–141, § 401(a)(115), substituted “regulations prescribe” for “regulations prescribed”.

§ 460 Special rules for long-term contracts

  • (b)(2)(A) Pub. L. 115–141 inserted comma after “first”.

§ 461 General rule for taxable year of deduction

  • (i)(4) Pub. L. 115–141, § 401(a)(117)(B), substituted “subsection (k)” for “subsection (j)”.
  • (j) (k) Pub. L. 115–141, § 401(a)(117)(A), redesignated subsec. (j) relating to farming syndicate defined as (k).

§ 464 Limitations on deductions for certain farming expenses

  • § 464 Pub. L. 115–141, § 401(a)(118), inserted “expenses” after “farming” in section catchline.
  • (d)(2)(B)(iii) Pub. L. 115–141, § 401(a)(119), substituted “section 461(k)(2)(E)” for “subsection (c)(2)(E)”.

§ 469 Passive activity losses and credits limited

  • (c)(3)(B) (d)(2)(A)(ii) Pub. L. 115–141, § 401(d)(1)(D)(ii), substituted “27” for “27(a)”.
  • (i)(3)(C) Pub. L. 115–141, § 401(d)(5)(B)(i), redesignated subpar. (D) as (C) and struck out former subpar. (C). Prior to…
  • (i)(3)(D) Pub. L. 115–141, § 401(d)(5)(B)(i), (ii), redesignated subpar. (E) as (D) and amended it generally. Prior to amendment…
  • (i)(3)(E) (i)(3) Pub. L. 115–141, § 401(d)(5)(B)(i), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
  • (i)(6)(B) Pub. L. 115–141, § 401(d)(5)(B)(iii)(I), substituted “or rehabilitation credit” for “, rehabilitation credit, or…
  • (i)(6)(B) Pub. L. 115–141, § 401(d)(5)(B)(iii)(II)–(IV), struck out cl. (iii) which read as follows: “any deduction under section…

§ 470 Limitation on deductions allocable to property used by governments or other tax-exempt entities

  • (d)(2)(B) Pub. L. 115–141 substituted “subparagraph (A)(ii)” for “clause (ii)”.

§ 482 Allocation of income and deductions among taxpayers

  • § 482 Pub. L. 115–141 substituted “section 367(d)(4)” for “section 936(h)(3)(B)”.

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

  • (c)(12)(E) Pub. L. 115–141, § 109(b), substituted “means—” for “means the Federal Energy Regulatory Commission and references to…
  • (c)(14)(B)(iv) Pub. L. 115–141, § 401(a)(122), inserted period at end.
  • (c)(19)(B) Pub. L. 115–141, § 401(a)(123), substituted “widows,” for “widows,,”.
  • (f)(3)(B) Pub. L. 115–141, § 401(a)(124), substituted “section 115” for “section 115(a)”.
  • (p)(4) Pub. L. 115–141, § 401(b)(22), struck out “, 556(b)(2)” after “545(b)(2)”.

§ 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)

  • § 505 Pub. L. 115–141, § 401(b)(21)(D)(i), substituted “paragraph (9) or (17)” for “paragraph (9), (17), or (20)” in section…
  • (a) Pub. L. 115–141, § 401(b)(21)(D)(ii), substituted “section 501(c)(9)” for “paragraph (9) or (20) of section 501(c)” in…
  • (a)(1) Pub. L. 115–141, § 401(b)(21)(D)(iii), substituted “section 501(c)(9)” for “paragraph (9) or (20) of subsection (c) of…
  • (c)(1) Pub. L. 115–141, § 401(b)(21)(D)(iv), substituted “paragraph (9) or (17)” for “paragraph (9), (17), or (20)” in…

§ 512 Unrelated business taxable income

  • (a)(3) Pub. L. 115–141, § 401(b)(21)(G), substituted “or (17)” for “(17), or (20)” in heading.
  • (a)(3)(A) Pub. L. 115–141, § 401(b)(21)(E), substituted “or (17)” for “(17), or (20)”.
  • (a)(3)(B)(ii) Pub. L. 115–141, § 401(b)(21)(F), substituted “or (17)” for “, (17), or (20)”.
  • (a)(3)(C) (a)(3)(D) Pub. L. 115–141, § 401(b)(21)(E), substituted “or (17)” for “(17), or (20)”.
  • (a)(3)(E) Pub. L. 115–141, § 401(b)(21)(F), (H), substituted “or (17)” for “, (17), or (20)” in subpar. heading and text of cl.…
  • (b)(19)(H)(iii) Pub. L. 115–141, § 401(a)(126), substituted “clause (i)” for “clause (i)(II)”.

§ 529 Qualified tuition programs

  • (c)(3)(B)(v) Pub. L. 115–141, § 101(l)(15), substituted “American Opportunity” for “Hope” in heading.
  • (c)(6) Pub. L. 115–141, § 401(a)(127), substituted “a Coverdell” for “an Coverdell”.
  • (e)(3)(A) Pub. L. 115–141, § 401(a)(128), substituted comma for semicolon at end of cl. (i) and inserted “, and” at end of cl.…

§ 529A Qualified ABLE programs

  • (c)(1) Pub. L. 115–141, § 101(o), struck out subpar. (D) which related to operating rules.
  • (d)(4) Pub. L. 115–141, § 401(a)(129), substituted “Stephen Beck, Jr., ABLE Act of 2014” for “Achieving a Better Life…
  • (e)(4) Pub. L. 115–141, § 401(a)(130), substituted “section 152(d)(2)(B)” for “subparagraph section 152(d)(2)(B)”.

§ 530 Coverdell education savings accounts

  • (b)(3)(A)(iii) Pub. L. 115–141, § 401(b)(23)(A), struck out “(as defined in section 170(e)(6)(F)(i))” before “or Internet”.
  • (b)(3)(C) Pub. L. 115–141, § 401(b)(23)(B), added subpar. (C).
  • (d)(2)(C) Pub. L. 115–141, § 101(l)(16), substituted “American Opportunity” for “Hope” in heading.
  • (d)(9)(B) Pub. L. 115–141, § 401(a)(131), substituted “by” for “by the”.

§ 542 Definition of personal holding company

  • (c)(5) Pub. L. 115–141, § 401(a)(132), substituted semicolon for comma at end.
  • (c)(7) Pub. L. 115–141, § 401(a)(133), substituted “a small business investment” for “A small business investment”.

§ 543 Personal holding company income

  • (a)(2)(B)(ii) Pub. L. 115–141, § 401(a)(134), substituted “section 563(c)” for “section 563(d)”.
  • (d)(5)(A)(ii) Pub. L. 115–141, § 401(a)(135), substituted “section 563(c)” for “section 563(d)”.

§ 593 Reserves for losses on loans

  • (b)(2)(D)(iv) Pub. L. 115–141 struck out “(determined without regard to section 596)” after “received deduction”.

§ 597 Treatment of transactions in which Federal financial assistance provided

  • (c)(1) Pub. L. 115–141 struck out “or section 21A of the Federal Home Loan Bank Act” after “National Housing Act”.

§ 613 Percentage depletion

  • (a) Pub. L. 115–141 substituted “any deduction under section 199A” for “the deduction under section 199A”.

§ 613A Limitations on percentage depletion in case of oil and gas wells

  • (c)(6) Pub. L. 115–141, § 401(b)(26), struck out subpar. (H) which related to temporary suspension of taxable income limit…
  • (c)(7)(B) Pub. L. 115–141, § 401(a)(136), substituted “taxpayer’s natural gas” for “taxpayers natural gas”.

§ 642 Special rules for credits and deductions

  • (c)(1) Pub. L. 115–141 substituted “other than” for “other then”.

§ 664 Charitable remainder trusts

  • (g)(3)(E) Pub. L. 115–141 substituted “limitation under section 415(c)” for “limitations under sections 415(c) and (e)”.

§ 706 Taxable years of partner and partnership

  • (b)(5) Pub. L. 115–141 substituted “section 584(i)” for “section 584(h)”.

§ 751 Unrealized receivables and inventory items

  • (c) Pub. L. 115–141 substituted “and sections” for “and, sections” in two places in concluding provisions.

§ 807 Rules for certain reserves

  • (e)(5)(A)(i) Pub. L. 115–141 substituted “subparagraph (B)” for “subparagraph (C)”.

§ 831 Tax on insurance companies other than life insurance companies

  • (b)(2)(B)(i)(II) Pub. L. 115–141, § 101(r)(1), substituted “relevant specified assets” for “specified assets”.
  • (b)(2)(B)(ii) (b)(2)(B)(iii) Pub. L. 115–141, § 101(r)(2), added cls. (ii) and (iii). Former cl. (ii) redesignated (iv).
  • (b)(2)(B)(iv) Pub. L. 115–141, § 101(r)(2), (3)(A), redesignated cl. (ii) as (iv) and substituted “this subparagraph” for “clause…
  • (b)(2)(B)(iv)(I) Pub. L. 115–141, § 101(r)(3)(B), amended subcl. (I) generally. Prior to amendment, text read as follows: “The term…
  • (b)(2)(D) (b)(2)(E) Pub. L. 115–141, § 101(r)(4), added subpar. (D) and redesignated former subpar. (D) as (E).
  • (c) Pub. L. 115–141, § 401(a)(142), substituted “section 816(a).” for “section 816(a)).”

§ 832 Insurance company taxable income

§ 852 Taxation of regulated investment companies and their shareholders

  • (a)(1)(B) Pub. L. 115–141, § 401(a)(144), substituted “265 and” for “265,”.
  • (b)(2)(D) Pub. L. 115–141, § 401(a)(145), substituted “The deduction” for “the deduction”.

§ 856 Definition of real estate investment trust

  • (c)(7)(A) (c)(7)(B) Pub. L. 115–141, § 401(a)(146), in introductory provisions, substituted “paragraph (4)(B)(iv)” for “paragraph…
  • (c)(9)(A) Pub. L. 115–141, § 101(n)(1), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
  • (c)(9)(B) Pub. L. 115–141, § 101(n)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) related to certain…
  • (m)(1) (m)(3)(A) (m)(4) Pub. L. 115–141, § 401(a)(147), in introductory provisions, substituted “subsection (c)(4)(B)(iv)” for “subsection…
  • (m)(5) Pub. L. 115–141, § 401(a)(147), substituted “subsection (c)(4)(B)(iv)” for “subsection (c)(4)(B)(iii)”.
  • (m) Pub. L. 115–141, § 401(b)(28), struck out par. (6) which related to transition rule.

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (b)(6)(J) Pub. L. 115–141 substituted “section 856(c)(10)” for “section 856(c)(8)”.

§ 860 Deduction for deficiency dividends

  • (f)(2)(A)(ii) Pub. L. 115–141, § 401(a)(149), substituted “decrease” for “decreased”.
  • (i) Pub. L. 115–141, § 401(a)(150), substituted “willful” for “willfull”.

§ 860G Other definitions and special rules

§ 861 Income from sources within the United States

  • (a)(2)(A) Pub. L. 115–141 struck out “other than a corporation which has an election in effect under section 936” after…

§ 864 Definitions and special rules

  • (d)(5) Pub. L. 115–141, § 401(d)(1)(D)(x), amended par. (5) generally. Prior to amendment, par. (5) related to certain…
  • (d)(8) Pub. L. 115–141, § 401(a)(152), substituted “section 956(c)(3)” for “section 956(b)(3)”.
  • (e)(5)(A) Pub. L. 115–141, § 401(d)(1)(D)(xvii)(IV), struck out “(determined without regard to paragraph (4) of section 1504(b))”…
  • (f) Pub. L. 115–141, § 401(d)(1)(D)(xvii)(V), substituted “paragraph (2)” for “paragraphs (2) and (4)”.
  • (f) Pub. L. 115–141, § 401(d)(1)(D)(xvii)(V), which directed amendment of par. (2) by substituting “paragraph (2)” for…

§ 865 Source rules for personal property sales

  • (j)(3) Pub. L. 115–141 substituted “and 933” for “, 933, and 936”.

§ 871 Tax on nonresident alien individuals

  • (a)(3) Pub. L. 115–141 struck out concluding provisions which read as follows: “For treatment of certain citizens of…

§ 877 Expatriation to avoid tax

  • (d)(4)(B)(i) Pub. L. 115–141 substituted “in section 957” for “in 957”.

§ 877A Tax responsibilities of expatriation

  • (g)(6) Pub. L. 115–141 substituted “220(f)(4)” for “220(e)(4)”.

§ 897 Disposition of investment in United States real property

  • (a)(1)(A) Pub. L. 115–141, § 401(a)(155), substituted “section 871(b)(1)” for “section 871(B)(1)”.
  • (h)(4)(A)(ii) Pub. L. 115–141, § 101(p)(6), repealed Pub. L. 114–113, § 322(b)(2), and provided that cl. (ii) shall be applied as if…
  • (k)(2) Pub. L. 115–141, § 401(a)(156), substituted “United States real property interest” for “USRPI” in heading.
  • (k)(2)(B) Pub. L. 115–141, § 101(p)(1)(A), substituted “one” for “1” in introductory provisions.
  • (k)(2)(B)(i) Pub. L. 115–141, § 101(p)(1)(A), added cl. (i) and struck out former cl. (i) which read as follows: “subparagraph…
  • (k)(2)(B)(ii) Pub. L. 115–141, § 101(p)(1)(A), substituted “the applicable percentage of the” for “a percentage equal to the ratio…
  • (k)(2)(D) Pub. L. 115–141, § 101(p)(2), substituted “subsection” for “paragraph” in introductory provisions.
  • (k)(2)(E) Pub. L. 115–141, § 101(p)(3), substituted “and (D)” for “and (C) and paragraph (4)”.
  • (k)(2)(F) Pub. L. 115–141, § 101(p)(1)(B), added subpar. (F).
  • (k)(3)(B)(i) Pub. L. 115–141, § 101(p)(4), substituted “which—” for “which, under the comprehensive income tax treaty described in…
  • (k)(3)(B)(ii)(II) Pub. L. 115–141, § 101(p)(5)(A), inserted “and” at end.
  • (k)(3)(B)(ii)(III) Pub. L. 115–141, § 101(p)(5)(B), substituted “domestic corporation” for “United States corporation”.
  • (l) Pub. L. 115–141, § 101(q)(1), substituted “Exception for qualified foreign pension funds” for “Exception for interests…
  • (l)(1) Pub. L. 115–141, § 101(q)(1), amended par. (1) generally. Prior to amendment, text read as follows: “This section shall…
  • (l)(2)(B) Pub. L. 115–141, § 101(q)(2), amended subpar.(B) generally. Prior to amendment, subpar. (B) read as follows: “which is…
  • (l)(2)(D) Pub. L. 115–141, § 101(q)(3), substituted “with respect to which annual information about its beneficiaries is…
  • (l)(2)(E)(i) Pub. L. 115–141, § 101(q)(4)(A), substituted “such entity or arrangement” for “such entity”.
  • (l)(2)(E)(ii) Pub. L. 115–141, § 101(q)(4)(B), substituted “, or such income is excluded from the gross income of such entity or…

§ 901 Taxes of foreign countries and of possessions of United States

  • (g)(2) Pub. L. 115–141 inserted “(as in effect on the day before the date of the enactment of the Tax Technical Corrections…

§ 904 Limitation on credit

  • (b)(4) (b)(5) Pub. L. 115–141, § 401(d)(1)(D)(xiii), redesignated par. (5) as (4) and struck out former par. (4). Prior to amendment…
  • (d)(2)(B)(ii) Pub. L. 115–141, § 401(a)(157), inserted “subparagraph (E)(ii), or paragraph (3)(H),” after “Except as provided in…
  • (f)(1) Pub. L. 115–141, § 401(d)(1)(D)(xiv), struck out “and section 936” after “subpart” in introductory provisions.

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

  • (c)(3)(C) Pub. L. 115–141, § 401(a)(158), substituted comma for period at end.
  • (f)(1) Pub. L. 115–141, § 401(a)(159), substituted “years,” for “year,”.

§ 911 Citizens or residents of the United States living abroad

  • (d)(8)(B)(i) Pub. L. 115–141 substituted “(50 U.S.C. 4301 et seq.)” for “(50 U.S.C. App. 1 et seq.)”.

§ 912 Exemption for certain allowances

  • (1)(B) Pub. L. 115–141 substituted “(50 U.S.C. 3505)” for “(50 U.S.C., sec. 403e)”.

§ 956 Investment of earnings in United States property

  • (c)(2)(E) Pub. L. 115–141, § 401(a)(162), substituted “which are contracts described in section 953(e)(2)” for “which are not…
  • (e) Pub. L. 115–141, § 401(a)(163), substituted “provisions” for “provisons”.

§ 957 Controlled foreign corporations; United States persons

  • (b) Pub. L. 115–141 substituted “contracts not described in section 953(e)(2)” for “contracts described in section…

§ 992 Requirements of a domestic international sales corporation

  • (d)(6) (d) Pub. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which read as follows: “a China Trade Act…

§ 993 Definitions and special rules

  • § 993 Pub. L. 115–141, inserted “and special rules” after “Definitions” in section catchline.

§ 1016 Adjustments to basis

  • (a)(3)(D) Pub. L. 115–141, § 401(a)(166), inserted “as in effect prior to its repeal by the Tax Reform Act of 1986” before “(or…
  • (a)(27) Pub. L. 115–141, § 401(d)(4)(B)(iv), struck out par. (27) which read as follows: “in the case of a residence with…

§ 1033 Involuntary conversions

  • (h)(2) Pub. L. 115–141 inserted “is” before “located”.

§ 1035 Certain exchanges of insurance policies

  • (a)(1) Pub. L. 115–141 struck out “or” after semicolon at end.

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

  • (d)(3) Pub. L. 115–141 substituted “and there shall not be taken into account any day which is more than 2 years after the…

§ 1092 Straddles

  • (a)(2)(B) Pub. L. 115–141, § 401(a)(170), substituted “with respect to other” for “with respect other” in concluding provisions.
  • (c)(4)(E) Pub. L. 115–141, § 401(a)(171), struck out “(other than subparagraph (B) thereof)” after “paragraphs (3)” in concluding…

§ 1202 Partial exclusion for gain from certain small business stock

  • (a)(2)(B) Pub. L. 115–141, § 401(d)(4)(B)(v), inserted “(as in effect before its repeal)” after “1400B(b)”.
  • (e)(4)(B) (e)(4)(C) (e)(4) Pub. L. 115–141, § 401(d)(1)(D)(xv), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out…

§ 1223 Holding period of property

  • (13) Pub. L. 115–141 substituted “subsections (a)(2) and (c)(2)(A) of section 1202” for “sections 1202(a)(2), 1202(c)(2)(A)…

§ 1245 Gain from dispositions of certain depreciable property

  • (a)(3)(C) Pub. L. 115–141 struck out “, 185” after “179E”.

§ 1250 Gain from dispositions of certain depreciable realty

  • (d)(3) Pub. L. 115–141 substituted “paragraph (6)” for “paragraph (9)”.

§ 1252 Gain from disposition of farm land

  • (a)(1) Pub. L. 115–141, § 401(b)(32)(A), struck out “during a taxable year beginning” after “disposed of” in introductory…
  • (a)(1)(A) Pub. L. 115–141, § 401(b)(32)(B), substituted “section” for “sections” and “for expenditures” for “and 182 (as in…
  • (a)(2) Pub. L. 115–141, § 401(b)(32)(C), substituted “section” for “sections” and struck out “or 182 (relating to expenditures…

§ 1255 Gain from disposition of section 126 property

  • (b)(2) Pub. L. 115–141 substituted “170(e)” for “170(e),”.

§ 1256 Section 1256 contracts marked to market

  • (e)(3)(B) (e)(3)(C) Pub. L. 115–141 substituted “section 461(k)(4)” for “section 464(e)(2)”.

§ 1257 Disposition of converted wetlands or highly erodible croplands

  • (c)(1) Pub. L. 115–141, § 401(a)(177), substituted “section 1201(a)(7)” for “section 1201(4)” and “16 U.S.C. 3801(7)” for “16…
  • (c)(2) Pub. L. 115–141, § 401(a)(178), substituted “section 1201(a)(10)” for “section 1201(6)” and “16 U.S.C. 3801(10)” for…

§ 1258 Recharacterization of gain from certain financial transactions

  • (d)(5)(C) Pub. L. 115–141 substituted “section 461(k)(4)” for “section 464(e)(2)” in introductory provisions.

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

  • (a)(2)(A)(ii) Pub. L. 115–141, § 401(c)(1)(D), substituted “section 1272(a)(7)” for “subsection (a)(7) or (b)(4) of section 1272”.
  • (a)(2)(B) Pub. L. 115–141, § 401(c)(1)(A)(ii), struck out “(and paragraph (2) of subsection (c))” after “This paragraph” in…
  • (b)(1) Pub. L. 115–141, § 401(c)(1)(E), amended par. (1) generally. Prior to amendment, text read as follows: “This section…
  • (c) § 1271 Pub. L. 115–141, § 401(c)(1)(A)(i), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to…

§ 1272 Current inclusion in income of original issue discount

  • (a) Pub. L. 115–141, § 401(c)(1)(F)(i), struck out “on debt instruments issued after July 1, 1982,” after “discount” in…
  • (a)(1) Pub. L. 115–141, § 401(c)(1)(F)(ii), struck out “issued after July 1, 1982” before “, an amount equal to”.
  • (a)(2)(D) (a)(2) Pub. L. 115–141, § 401(c)(3)(A), redesignated subpar. (E) as (D) and struck out former subpar. (D). Prior to amendment…
  • (b) (c) § 1272 Pub. L. 115–141, § 401(c)(1)(B), redesignated subsecs. (c) and (d) as (b) and (c), respectively, and struck out former…

§ 1274 Determination of issue price in the case of certain debt instruments issued for property

  • (b)(3)(B)(i) Pub. L. 115–141 substituted “section 6662(d)(2)(C)(ii)” for “section 6662(d)(2)(C)(iii)”.

§ 1276 Disposition gain representing accrued market discount treated as ordinary income

  • (a)(4) Pub. L. 115–141 substituted “871(a),” for “871(a),,”.

§ 1278 Definitions and special rules

  • (a)(4)(B) Pub. L. 115–141, § 401(c)(1)(G), struck out “or (b)(4)” after “1272(a)(7)”.
  • (b)(1) Pub. L. 115–141, § 401(a)(181), substituted “871(a),” for “871(a),,” in concluding provisions.

§ 1286 Tax treatment of stripped bonds

  • (a) Pub. L. 115–141, § 401(c)(2)(B), struck out “after July 1, 1982,” before “a stripped bond” in introductory provisions.
  • (b) Pub. L. 115–141, § 401(c)(2)(B), struck out “after July 1, 1982,” before “disposes of the bond” in introductory…
  • (c) Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to…
  • (d) Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
  • (d)(5) Pub. L. 115–141, § 401(c)(2)(C), struck out at end “This paragraph shall apply for purposes of subsection (c) only in…
  • (e) Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).
  • (f) Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (g) as (f). Former subsec. (f) redesignated (e).
  • (f) Pub. L. 115–141, § 401(a)(182), substituted “and section 305(e),” for “and 305(e),”.
  • § 1286 Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (g) as (f).

§ 1291 Interest on tax deferral

  • (e) Pub. L. 115–141 substituted “subsections (c), (d), and (e)” for “subsections (c) and (d) (e),” in introductory…

§ 1298 Special rules

  • (b)(5)(B) Pub. L. 115–141, § 401(a)(184), substituted “section 951(c)” for “section 951(f)”.
  • (d)(2)(A) Pub. L. 115–141, § 401(a)(185), substituted “section 1297(a)(2)” for “section 1296(a)(2)”.
  • (e)(2)(A) Pub. L. 115–141, § 401(d)(1)(D)(viii)(III), substituted “section 367(d)(4)” for “section 936(h)(3)(B)”.
  • (e)(2)(B)(ii) Pub. L. 115–141, § 401(a)(186), substituted “provisions” for “provisons”.

§ 1355 Definitions and special rules

  • (f)(3) Pub. L. 115–141 substituted “on which” for “of which” in introductory provisions.

§ 1358 Allocation of credits, income, and deductions

  • (b)(1) Pub. L. 115–141, § 401(a)(188), substituted “section 1352(2)” for “section 1352(a)(2)”.
  • (c)(2) Pub. L. 115–141, § 401(a)(189), substituted “a person’s” for “an person’s”.

§ 1361 S corporation defined

  • (b)(2)(C) (b)(2) Pub. L. 115–141, § 401(d)(1)(D)(xvi), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as…
  • (c)(2)(B)(vi) Pub. L. 115–141, § 109(a), substituted “the shareholder” for “a shareholder”.
  • (f)(2) Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),” in introductory provisions.

§ 1362 Election; revocation; termination

  • (d)(3)(C)(v) Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),” in introductory provisions.
  • (f) Pub. L. 115–141, § 401(a)(191), substituted “may be, during” for “may be during” in concluding provisions.

§ 1366 Pass-thru of items to shareholders

  • (e) Pub. L. 115–141 substituted “section 704(e)(2)” for “section 704(e)(3)”.

§ 1368 Distributions

  • (f)(2) Pub. L. 115–141 substituted “is included” for “in included”.

§ 1374 Tax imposed on certain built-in gains

  • (d)(2)(B) Pub. L. 115–141 struck out at end “The preceding sentence shall apply only in the case of a corporation treated as an S…

§ 1391 Designation procedure

  • (g)(3)(E)(ii) Pub. L. 115–141 substituted “the Interior” for “Interior”.

§ 1394 Tax-exempt enterprise zone facility bonds

  • (b)(3)(B)(i)(II) Pub. L. 115–141 substituted “subsections” for “subsection”.

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

  • (b)(1)(B) Pub. L. 115–141, § 401(d)(5)(B)(iv), added subpar. (B).
  • (b)(1)(B) Pub. L. 115–141, § 401(d)(4)(B)(vii), struck out subpar. (B). Text read as follows: “The District of Columbia…
  • (b)(5) Pub. L. 115–141, § 401(d)(5)(B)(v), substituted “which is sold, the taxpayer’s holding period for such asset and the…

§ 1397C Enterprise zone business defined

  • (d)(5)(B) Pub. L. 115–141 substituted “subparagraph (A) or (B)” for “subparagraphs (A) or (B)” in introductory provisions.

§ 1402 Definitions

  • (a)(1) Pub. L. 115–141, § 401(a)(197), substituted “section 1233(a)(2)” for “section 1233(2)” and “16 U.S.C. 3833(a)(2)” for…
  • (b) Pub. L. 115–141, § 401(a)(198), substituted “3211.” for “3211,.” in concluding provisions.

§ 1446 Withholding of tax on foreign partners’ share of effectively connected income

  • § 1446 Pub. L. 115–141 substituted “Withholding of tax” for “Withholding tax” in section catchline.

§ 1504 Definitions

  • (b)(4) (b)(5) (b)(6) (b) Pub. L. 115–141 redesignated pars. (6) to (8) as (4) to (6), respectively, and struck out former par. (4) which read as…

§ 2031 Definition of gross estate

  • (c)(1)(B) Pub. L. 115–141, § 401(a)(200), substituted “(B) $500,000.” for “(II) $500,000.”
  • (c)(2) Pub. L. 115–141, § 401(a)(201), substituted “paragraph (5))).” for “paragraph (5)).”

§ 2055 Transfers for public, charitable, and religious uses

  • (e)(3)(G) Pub. L. 115–141 substituted “subparagraph (J))” for “subparagraph (J)”.

§ 2106 Taxable estate

  • (a)(4) Pub. L. 115–141 inserted “section” before “2058(a).”

§ 2522 Charitable and similar gifts

  • (c)(1) Pub. L. 115–141 substituted “gift to or for” for “gift to of for”.

§ 2523 Gift to spouse

  • (g)(1) Pub. L. 115–141, § 401(a)(205), substituted “beneficiary who is not a charitable beneficiary” for “noncharitable…
  • (g)(2) Pub. L. 115–141, § 401(a)(206), substituted “term ‘charitable beneficiary’ ” for “term ‘noncharitable beneficiary’ ”.

§ 3101 Rate of tax

  • (a) Pub. L. 115–141 inserted period at end.

§ 3111 Rate of tax

  • (d) Pub. L. 115–141, § 401(b)(34), struck out subsec. (d) which provided for a special exemption for certain individuals…
  • (e)(5)(B) Pub. L. 115–141, § 401(a)(208), substituted “has the meaning” for “has meaning”.

§ 3121 Definitions

  • (b)(5)(B)(i)(V) Pub. L. 115–141, § 401(a)(209), substituted “section 104(e)(2)” for “section 105(e)(2)”.
  • (b)(5)(E) Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court”.
  • (b)(5)(H)(i) Pub. L. 115–141, § 401(a)(210), inserted comma after “1997”.

§ 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

  • (b)(3) Pub. L. 115–141 struck out “or 222(b)” after “section 203”.

§ 3221 Rate of tax

  • (c) § 3221 Pub. L. 115–141 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided for a special rate for…

§ 3301 Rate of tax

  • § 3301 Pub. L. 115–141 substituted “equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such…

§ 3302 Credits against tax

  • (c)(2) Pub. L. 115–141, § 401(b)(38), struck out at beginning of concluding provisions “The provisions of the preceding…
  • (f)(2) Pub. L. 115–141, § 401(b)(39)(B), struck out concluding provisions which read as follows: “The requirements of…
  • (f)(2)(D) Pub. L. 115–141, § 401(b)(39)(A), struck out “(or, for purposes of applying this subparagraph to taxable year 1983…

§ 3304 Approval of State laws

  • (a)(4)(G)(ii) Pub. L. 115–141 substituted “section 6402(f)(4)(C)” for “section 6402(f)(4)(B)”.

§ 3306 Definitions

  • (b)(5)(F) Pub. L. 115–141, § 401(a)(212), substituted comma for semicolon at end.
  • (c)(19) Pub. L. 115–141, § 401(a)(213), substituted “service” for “Service”.
  • (u) Pub. L. 115–141, § 401(a)(214), substituted “25 U.S.C. 5304(e)” for “25 U.S.C. 450b(e)”.
  • (v) Pub. L. 115–141, § 401(a)(215), substituted “this section” for “this part” in introductory provisions.

§ 3309 State law coverage of services performed for nonprofit organizations or governmental entities

  • (d) Pub. L. 115–141 substituted “25 U.S.C. 5304(e)” for “25 U.S.C. 450b(e)”.

§ 3401 Definitions

  • (a) Pub. L. 115–141 made numerous technical amendments to pars. and subpars. throughout subsec. (a), resulting in the…

§ 3509 Determination of employer’s liability for certain employment taxes

  • (d)(1)(C) Pub. L. 115–141 substituted “section 3402(d)” for “sections 3402(d)”.

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

  • (b)(1) Pub. L. 115–141, § 401(b)(40), struck out subpar. (C) which read as follows: “the deficit reduction rate.”
  • (b)(2) Pub. L. 115–141, § 401(b)(41), struck out subpar. (C) which read as follows: “The deficit reduction rate is—

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

  • (a)(3) Pub. L. 115–141 inserted closing parenthesis before period at end.

§ 4081 Imposition of tax

  • (d)(2)(B) Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.

§ 4083 Definitions; special rule; administrative authority

  • (b) Pub. L. 115–141 substituted “October 1, 2018” for “April 1, 2018”.

§ 4104 Information reporting for persons claiming certain tax benefits

  • (a)(1) Pub. L. 115–141 substituted “sections 34” for “section 34”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 115–141 deleted comma after “section 4051” in concluding provisions.

§ 4261 Imposition of tax

  • (b)(1) Pub. L. 115–141, § 401(b)(42), substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in…
  • (j) Pub. L. 115–141, § 202(c)(2), substituted “September 30, 2018” for “March 31, 2018”.
  • (k)(1)(A)(ii) Pub. L. 115–141, § 202(b)(1), substituted “September 30, 2018” for “March 31, 2018”.

§ 4271 Imposition of tax

  • (d)(1)(A)(ii) Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.

§ 4481 Imposition of tax

  • (d) Pub. L. 115–141 amended subsec. (d) generally. Prior to amendment, text read as follows:

§ 4612 Definitions and special rules

  • (e)(2)(B)(ii)(I) Pub. L. 115–141 substituted “were transferred” for “were tranferred”.

§ 4958 Taxes on excess benefit transactions

  • (f)(1)(D) Pub. L. 115–141 substituted comma for period at end.

§ 4961 Abatement of second tier taxes where there is correction

  • (c)(1) Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court” in heading.

§ 4971 Taxes on failure to meet minimum funding standards

  • (b) Pub. L. 115–141, § 401(a)(225), which directed substitution of “minimum required contribution, accumulated funding…
  • (c)(3) Pub. L. 115–141, § 401(a)(226), substituted “applicable, and ending” for “applicable and ending” in introductory…
  • (d) Pub. L. 115–141, § 401(b)(44), struck out concluding provisions which read as follows: “In the case of a multiemployer…
  • (f)(1)(B) Pub. L. 115–141, § 401(a)(227), substituted “applicable, for” for “applicable for”.
  • (g)(4)(C)(ii) Pub. L. 115–141, § 401(a)(228), substituted “section 432(j)(9)” for “section 432(i)(9)”.

§ 4975 Tax on prohibited transactions

  • (d)(3) Pub. L. 115–141, § 401(a)(229), substituted “a leveraged” for “an leveraged” in introductory provisions.
  • (d)(16)(A) Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),”.
  • (d)(17) Pub. L. 115–141, § 401(a)(230), substituted “any transaction” for “Any transaction” in introductory provisions.
  • (d)(21) Pub. L. 115–141, § 401(a)(231), substituted “person” for “person person” in introductory provisions.
  • (f)(8)(C)(iv)(II) Pub. L. 115–141, § 401(a)(232), inserted “subsection” before “(d)(17)(A)(ii)”.
  • (f)(8)(F)(i)(I) Pub. L. 115–141, § 401(a)(233), struck out comma after “adviser”.
  • (f)(8)(F)(i)(V) Pub. L. 115–141, § 401(a)(234), inserted “of” before “the manner”.

§ 4980B Failure to satisfy continuation coverage requirements of group health plans

  • (f)(1) Pub. L. 115–141, § 401(a)(235), substituted “section 1928(h)(6) of the Social Security Act (42 U.S.C. 1396s(h)(6))” for…
  • (f)(5)(C)(iii) Pub. L. 115–141, § 401(a)(236), substituted “section 2704(c)(2)” for “section 2701(c)(2)” in concluding provisions.

§ 4980H Shared responsibility for employers regarding health coverage

  • (c)(2)(F) Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” in heading.

§ 5054 Determination and collection of tax on beer

  • (a)(3)(B) Pub. L. 115–141 substituted “section” for “sections”.

§ 5066 Distilled spirits for use of foreign embassies, legations, etc.

  • (d) Pub. L. 115–141 substituted “section 5001(a)(4)” for “section 5001(a)(5)”.

§ 5182 Cross references

  • § 5182 Pub. L. 115–141 substituted “section 5121” for “section 5112”.

§ 5273 Sale, use, and recovery of denatured distilled spirits

  • (e)(2) Pub. L. 115–141 substituted “section 5001(a)(5)” for “section 5001(a)(6)”.

§ 5314 Special applicability of certain provisions

  • (a)(2) Pub. L. 115–141 substituted “section 5001(a)(9)” for “section 5001(a)(10)” in introductory provisions.

§ 5392 Definitions

  • (f) Pub. L. 115–141 substituted “section 117(a)(5)” for “section 17(a)(5)”.

§ 5512 Control of products after manufacture

  • § 5512 Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”.

§ 5601 Criminal penalties

  • (a)(15) Pub. L. 115–141 substituted “withdraws,” for “Withdraws,”.

§ 5603 Penalty relating to records, returns, and reports

  • § 5603 Pub. L. 115–141 inserted comma after “returns” in section catchline.

§ 5681 Penalty relating to signs

  • (b) Pub. L. 115–141 substituted “who meets the requirements of section 5121(a) and section 5124 (or who is exempt from such…

§ 5701 Rate of tax

  • (e) Pub. L. 115–141 substituted “manufactured” for “manufacturered” in introductory provisions.

§ 5847 Effect on other laws

  • § 5847 Pub. L. 115–141 substituted “section 38 of the Arms Export Control Act (22 U.S.C. 2778)” for “section 414 of the Mutual…

§ 6011 General requirement of return, statement, or list

  • (e)(2) Pub. L. 115–141, § 301(a)(2), struck out concluding provisions which read as follows: “Notwithstanding the preceding…
  • (e)(5) Pub. L. 115–141, § 301(a)(1), added par. (5).

§ 6012 Persons required to make returns of income

  • (a)(6) Pub. L. 115–141, § 401(a)(255), struck out “and” after “year;”.
  • (a)(7) Pub. L. 115–141, § 401(a)(256), substituted “year; and” for “year.”
  • (a)(8) Pub. L. 115–141, § 401(a)(257), substituted “section 63(c)(2)(C);” for “section 63(c)(2)(D).”

§ 6031 Return of partnership income

  • (b) Pub. L. 115–141 substituted “Information required to be furnished by the partnership under this subsection may not be…

§ 6033 Returns by exempt organizations

  • (b)(14) Pub. L. 115–141, § 401(d)(6)(B)(v), struck out “including the amount and use of qualified contributions to which…
  • (b)(15)(B) Pub. L. 115–141, § 401(a)(258), substituted “statement), and” for “statement).”

§ 6039 Returns required in connection with certain options

  • (d)(2) Pub. L. 115–141 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the term ‘employee stock…

§ 6049 Returns regarding payments of interest

  • (d)(8)(A) Pub. L. 115–141 struck out “or 1400N(l)(6)” after “section 54(g)” and “or 1400N(l)(2)(D), as the case may be” after…

§ 6050G Returns relating to certain railroad retirement benefits

  • (a)(2) Pub. L. 115–141 struck out “(to the extent not previously taken into account under section 72(d)(1))” after…

§ 6050H Returns relating to mortgage interest received in trade or business from individuals

  • (h)(3)(B)(i) Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” and “Rural Housing Service”…

§ 6058 Information required in connection with certain plans of deferred compensation

  • (e) Pub. L. 115–141 redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) which read…

§ 6059 Periodic report of actuary

  • (b)(3)(B) Pub. L. 115–141 substituted “that the requirements” for “the requirements” and “with,” for “with.”

§ 6091 Place for filing returns or other documents

  • (b)(2)(B)(ii) Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which read as…
  • (b)(2)(B)(ii) Pub. L. 115–141, § 401(a)(266), struck out “and” after “credit),”.
  • (b)(2)(B)(iii) (b)(2)(B) Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iv) as (iii). Former cl. (iii) redesignated (ii).

§ 6103 Confidentiality and disclosure of returns and return information

  • (l)(7) Pub. L. 115–141, § 401(a)(267), struck out “of 1977” after “of 2008” in heading.
  • (l)(10)(A) Pub. L. 115–141, § 401(a)(268), substituted “notice submitted under subsection (f)(5)(C)” for “request made under…
  • (l)(10)(B) Pub. L. 115–141, § 401(a)(269), struck out cl. (i) designation after “(B)” in heading and inserted it before “Any” in…
  • (l)(16)(A) Pub. L. 115–141, § 401(a)(270), substituted “section 6103(b)(6)” for “subsection 6103(b)(6)”.
  • (p)(3)(A) Pub. L. 115–141, § 401(a)(271), substituted “subsection (c)” for “subsections (c)”.
  • (p)(3)(C)(ii) Pub. L. 115–141, § 401(a)(272), substituted “made.” for “made,”.
  • (p)(4) Pub. L. 115–141, § 401(a)(275), substituted “subsection (l)(21),” for “subsection (l)(21),,” in two places in…
  • (p)(4) Pub. L. 115–141, § 401(a)(273), substituted “(7)(A)(ii)” for “7(A)(ii)” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 115–141, § 401(a)(274), substituted “subsection (h)(2)” for “subsections (h)(2)” and “subsection (l)(21),” for…

§ 6109 Identifying numbers

  • (f) Pub. L. 115–141, § 401(a)(276), struck out “of 1977” after “of 2008” in heading.
  • (i)(1)(A)(i) Pub. L. 115–141, § 101(g)(1), substituted “community-based certifying acceptance agent” for “community-based certified…
  • (i)(1)(B) Pub. L. 115–141, § 101(g)(2), substituted “Internal Revenue Service, a community-based certifying acceptance agent…
  • (i)(3)(A) Pub. L. 115–141, § 101(g)(3)(A), inserted “ending after the issuance of such number” after “3 consecutive taxable…
  • (i)(3)(B)(ii) Pub. L. 115–141, § 101(g)(3)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: “if the…

§ 6110 Public inspection of written determinations

  • (j)(1) Pub. L. 115–141, which directed amendment of subsec. (j)(1)(B) by substituting “United States Court of Federal Claims”…

§ 6201 Assessment authority

  • (a)(1) Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”.

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 115–141, § 101(l)(17), substituted “subsection (i)” for “subsection (i)(5)”.
  • (b)(4)(A) Pub. L. 115–141, § 106(a), substituted “subsection (i)(5)” for “subsection (i)(6)”.
  • (c) Pub. L. 115–141, § 201(c)(1), amended subsec. (c) generally. Prior to amendment, text read as follows: “In determining…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(O) Pub. L. 115–141, § 401(a)(277), inserted comma at end.
  • (g)(2)(P) Pub. L. 115–141, § 401(a)(278), substituted “section 24(g)(2)” for “section 24(h)(2)” and “subsection (g)(1)” for…
  • (g)(2)(Q) Pub. L. 115–141, § 101(l)(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: “an…

§ 6215 Assessment of deficiency found by Tax Court

  • (b)(5) (b)(6) (b) Pub. L. 115–141 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read…

§ 6221 Determination at partnership level

  • (a) Pub. L. 115–141 amended subsec. (a) generally. Prior to amendment, text read as follows: “Any adjustment to items of…

§ 6222 Partner’s return must be consistent with partnership return

  • (a) Pub. L. 115–141 amended subsec. (a) generally. Prior to amendment, text read as follows: “A partner shall, on the…

§ 6225 Partnership adjustment by Secretary

  • (a) Pub. L. 115–141, § 202(c)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) related to adjustment by…
  • (b) Pub. L. 115–141, § 202(a), amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and…
  • (c)(2) Pub. L. 115–141, § 203(a), amended par. (2) generally. Prior to amendment, par. (2) related to amended returns of…
  • (c)(2)(F) Pub. L. 115–141, § 206(b), added subpar. (F) relating to adjustments not treated as amended return.
  • (c)(3) Pub. L. 115–141, § 202(b)(1), substituted “without regard to the portion of the adjustment” for “without regard to the…
  • (c)(4)(A) Pub. L. 115–141, § 202(b)(2), substituted “with respect to any portion of the adjustment” for “with respect to any…
  • (c)(5)(A)(i) Pub. L. 115–141, § 202(b)(3), substituted “without regard to the portion of the adjustment” for “without regard to the…
  • (c)(7) Pub. L. 115–141, § 206(p)(1), substituted “filed or submitted under this subsection” for “submitted pursuant to…
  • (c)(9) Pub. L. 115–141, § 202(c)(2), added par. (9).

§ 6226 Alternative to payment of imputed underpayment by partnership

  • (a) Pub. L. 115–141, § 206(d), inserted “(and no assessment of tax, levy, or proceeding in any court for the collection of…
  • (a)(2) Pub. L. 115–141, § 201(c)(4), substituted “any adjustment to a partnership-related item” for “any adjustment to income…
  • (b)(1) Pub. L. 115–141, § 206(e)(2), substituted “correction amounts” for “adjustment amounts”.
  • (b)(1) Pub. L. 115–141, § 206(e)(1), substituted “adjusted” for “increased”.
  • (b)(1) Pub. L. 115–141, § 204(b)(1), substituted “Except as provided in paragraph (4), each partner’s” for “Each partner’s”.
  • (b)(2) Pub. L. 115–141, § 206(e)(5), substituted “Correction amounts” for “Adjustment amounts” in heading.
  • (b)(2) Pub. L. 115–141, § 206(e)(3), substituted “increase or decrease” for “increase” in subpars. (A) and (B).
  • (b)(2) Pub. L. 115–141, § 206(e)(2), substituted “correction amounts” for “adjustment amounts” in introductory provisions.
  • (b)(2)(A) Pub. L. 115–141, § 206(e)(4), substituted “and” for “plus” at end.
  • (b)(4) Pub. L. 115–141, § 204(a), added par. (4).
  • (c)(2) Pub. L. 115–141, § 204(b)(2), inserted “or which is described in subsection (b)(4)(A)(ii)(I),” after “is elected,” in…

§ 6227 Administrative adjustment request by partnership

  • (a) Pub. L. 115–141, § 201(c)(5), substituted “partnership-related items” for “items of income, gain, loss, deduction, or…
  • (b) Pub. L. 115–141, § 206(p)(2), substituted “is filed” for “is made” in introductory provisions and in par. (1).
  • (b)(1) Pub. L. 115–141, § 206(p)(3), which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6)…
  • (d) Pub. L. 115–141, § 206(f), added subsec. (d).

§ 6231 Notice of proceedings and adjustment

  • (a) Pub. L. 115–141, § 206(h)(2), substituted “Any notice of a final partnership adjustment” for “Any notice of a final…
  • (a)(1) Pub. L. 115–141, § 201(c)(6), substituted “any partnership-related item for any partnership taxable year” for “any item…
  • (b) (c) (d) Pub. L. 115–141, § 206(h)(1), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d)…

§ 6232 Assessment, collection, and payment

  • (a) Pub. L. 115–141, § 206(g)(1), substituted “except that—” for “except that in the case of an administrative adjustment…
  • (b) Pub. L. 115–141, § 206(p)(4), substituted “this subtitle (other than subchapter B of this chapter)” for “this chapter”…
  • (b) Pub. L. 115–141, § 206(g)(2), substituted “assessment of an imputed underpayment” for “assessment of a deficiency” in…
  • (d)(1)(A) Pub. L. 115–141, § 206(p)(5), substituted “an item” for “a item”.
  • (e) Pub. L. 115–141, § 206(p)(6), struck out “thereof” after “subsection (b)”.
  • (f) Pub. L. 115–141, § 205(a), added subsec. (f).

§ 6233 Interest and penalties

  • (c) Pub. L. 115–141 added subsec. (c).

§ 6234 Judicial review of partnership adjustment

  • (b)(1) Pub. L. 115–141, § 206(j), substituted “the amount of (as of the date of the filing of the petition) the imputed…
  • (c) Pub. L. 115–141, § 201(c)(7), substituted “all partnership-related items” for “all items of income, gain, loss…

§ 6235 Period of limitations on making adjustments

  • (a) Pub. L. 115–141, § 206(k)(1), inserted “or section 905(c)” after “Except as otherwise provided in this section” and…
  • (a)(3) Pub. L. 115–141, § 206(k)(2), substituted “section 6225(c)(7))” for “section 6225(c)(7)”.
  • (c)(2) Pub. L. 115–141, § 206(k)(3), substituted “subparagraph (A) or (C) of section 6501(e)(1)” for “section 6501(e)(1)(A)”.
  • (c)(5) (c)(6) Pub. L. 115–141, § 206(k)(4), added pars. (5) and (6).
  • § 6235 Pub. L. 115–141, § 206(k)(5), struck out subsec. (d). Text read as follows: “If notice of a final partnership…

§ 6241 Definitions and special rules

  • (2) Pub. L. 115–141, § 201(a), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘partnership…
  • (5) Pub. L. 115–141, § 206(p)(7), substituted “section 6234” for “sections 6234”.
  • (9) Pub. L. 115–141, § 201(b)(1), added par. (9).
  • (10) Pub. L. 115–141, § 206(c), added par. (10).
  • (11) Pub. L. 115–141, § 206(l), added par. (11).
  • (12) Pub. L. 115–141, § 206(m), added par. (12).

§ 6302 Mode or time of collection

  • (e)(2)(A) Pub. L. 115–141 substituted “section 4251” for “sections 4251”.

§ 6306 Qualified tax collection contracts

  • (e)(2) Pub. L. 115–141, § 401(a)(351), made technical amendment to directory language of Pub. L. 114–94, § 32103(a). See 2015…

§ 6311 Payment of tax by commercially acceptable means

  • (d)(3)(D) Pub. L. 115–141 substituted “section 103(g)” for “section 103(f)” and “1602(g)” for “1602(f)”.

§ 6330 Notice and opportunity for hearing before levy

  • (c)(4) Pub. L. 115–141, § 401(a)(281), substituted “subsection (d)(3)(B)” for “subsection (d)(2)(B)” in concluding provisions.
  • (d)(2) Pub. L. 115–141, § 401(a)(282), substituted “thereafter.” for “thereafter, and”.

§ 6334 Property exempt from levy

  • (a)(10)(A) Pub. L. 115–141 substituted “V, or VI” for “V,, or VI”.

§ 6342 Application of proceeds of levy

  • (a) Pub. L. 115–141 substituted “subsection (d)(2)” for “subsection (c)(2)” in introductory provisions.

§ 6402 Authority to make credits or refunds

  • (a) Pub. L. 115–141, § 401(a)(285), substituted “(f), refund” for “(f) refund”.
  • (c) Pub. L. 115–141, § 401(a)(286), substituted “of such Act” for “of of such Act”.
  • (d)(2) Pub. L. 115–141, § 401(a)(287), substituted “section 408(a)(3) of the Social Security Act (42 U.S.C. 608(a)(3))” for…

§ 6404 Abatements

  • (g)(2)(E) Pub. L. 115–141 substituted “section 6664(d)(3)(A)” for “section 6664(d)(2)(A)”.

§ 6420 Gasoline used on farms

  • (i)(4) Pub. L. 115–141 substituted “State (and” for “State and”.

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (c) Pub. L. 115–141, § 401(a)(290), substituted “(4), (5)” for “(4) (5)”.
  • (j)(3) Pub. L. 115–141, § 401(a)(291), substituted “State (and” for “State and”.

§ 6422 Cross references

  • (7) (8) (9) Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out…
  • (10) § 6422 Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”.…
  • § 6422 Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because…

§ 6425 Adjustment of overpayment of estimated income tax by corporation

  • (c)(1)(A) Pub. L. 115–141, which directed amendment of subpar. (A) by substituting “the sum” for “The sum”, could not be executed…

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

  • (b)(2)(A)(ii) Pub. L. 115–141 substituted “cents.” for “cents..”

§ 6501 Limitations on assessment and collection

  • (c)(4)(A) Pub. L. 115–141, § 205(b), struck out “in this section” after “time prescribed”.
  • (c)(12) Pub. L. 115–141, § 201(b)(2), added par. (12).
  • (m) Pub. L. 115–141, § 401(a)(295), substituted “any election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11)…

§ 6503 Suspension of running of period of limitation

  • (a)(1) Pub. L. 115–141, which directed amendment of par. (1) by substituting “section 6230(a))” for “section 6230(a)).”, was…

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (b)(2) (b)(3) (b)(4) (b) Pub. L. 115–141 redesignated pars. (3) to (5) as (2) to (4), respectively, and struck out former par. (2) which related…

§ 6612 Cross references

  • (c) Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.

§ 6651 Failure to file tax return or to pay tax

  • (i) Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after…
  • (j) Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j).

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

  • (c)(7)(A) Pub. L. 115–141, § 401(a)(299)(B), inserted “an amount equal to” after “increased by” and “for the calendar year” after…
  • (e) Pub. L. 115–141, § 401(a)(300), substituted “section 6724(d)(2)(AA)” for “section 6724(d)(2)(Y)”.

§ 6654 Failure by individual to pay estimated income tax

  • (a) Pub. L. 115–141, § 401(a)(301), substituted “chapter 1, the tax” for “chapter 1 the tax” in introductory provisions.
  • (d)(1)(C)(i) Pub. L. 115–141, § 401(b)(48), substituted “by substituting ‘110 percent’ for ‘100 percent’.” for “by substituting the…
  • (d)(1) Pub. L. 115–141, § 401(b)(49), struck out subpar. (D) which set out a special rule for taxable years beginning in 2009.
  • (d)(2)(D) Pub. L. 115–141, § 401(d)(1)(D)(xix)(II), struck out “and section 936” before “income” in heading.
  • (d)(2)(D)(i) Pub. L. 115–141, § 401(d)(1)(D)(xix)(I), struck out “936(h) or” before “951(a)”.
  • (f)(3) Pub. L. 115–141, § 401(a)(302), substituted “tax” for “taxes”.

§ 6655 Failure by corporation to pay estimated income tax

  • (e)(4) Pub. L. 115–141, § 401(d)(1)(D)(xx)(II), struck out “and section 936” after “subpart F” in heading.
  • (e)(4)(A) Pub. L. 115–141, § 401(d)(1)(D)(xx)(I), struck out “936(h) or” before “951(a)”.

§ 6662 Imposition of accuracy-related penalty on underpayments

  • (d)(1)(C) Pub. L. 115–141, § 101(a)(2)(A), substituted “any deduction” for “the deduction”.
  • (d)(3) Pub. L. 115–141, § 401(a)(303), substituted “section 6664(d)(3)” for “section 6664(d)(2)”.
  • (i) (j) Pub. L. 115–141, § 401(a)(304), transferred subsec. (i) to appear before subsec. (j).
  • (k) Pub. L. 115–141, § 104(a), amended subsec. (k) generally. Prior to amendment, text read as follows: “For purposes of…

§ 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax

  • (c)(2) Pub. L. 115–141 substituted “Court of Federal Claims” for “Court of Claims”.

§ 6676 Erroneous claim for refund or credit

  • (c) Pub. L. 115–141 substituted “reasonable cause” for “reasonable basis” in heading.

§ 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

  • (a)(1) Pub. L. 115–141 substituted “section 6046 or 6046A” for “section 6046 and 6046A”.

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

  • (h)(1) Pub. L. 115–141, § 401(a)(299)(C), inserted “an amount equal to” after “increased by” and “for the calendar year” after…
  • (h)(2) Pub. L. 115–141, § 401(a)(309), substituted “paragraph (1)” for “subparagraph (A)” in introductory provisions.
  • (h)(2)(B) Pub. L. 115–141, § 401(a)(310), substituted “subparagraph (A)” for “clause (i)”.

§ 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

  • (a) Pub. L. 115–141, § 401(a)(311), substituted “sections 6694,” for “section 6694,”.
  • (d)(1) Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”.
  • (e)(1) Pub. L. 115–141, § 206(n)(3), inserted “, any administrative adjustment request under section 6227, and any partnership…

§ 6698 Failure to file partnership return

  • (a) Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),”…
  • (a)(1) Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”.
  • (a)(2) Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after…
  • (b)(2) Pub. L. 115–141, § 401(a)(313), inserted period at end.
  • (e)(1) Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after…

§ 6699 Failure to file S corporation return

  • (e)(1) Pub. L. 115–141 inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.

§ 6700 Promoting abusive tax shelters, etc.

  • (a) Pub. L. 115–141 substituted “$1,000” for “the $1,000” in concluding provisions.

§ 6702 Frivolous tax submissions

  • (f) Pub. L. 115–141 added subsec. (f).

§ 6721 Failure to file correct information returns

  • (c)(3)(A)(iii) Pub. L. 115–141, § 101(f)(2), substituted “the information return” for “any information return”.
  • (f)(1) Pub. L. 115–141, § 401(a)(299)(F), inserted “an amount equal to” after “increased by” and “for the calendar year” after…

§ 6722 Failure to furnish correct payee statements

  • (c)(3)(A) Pub. L. 115–141, § 101(f)(1)(B), substituted “furnished” for “filed” in concluding provisions.
  • (c)(3)(A)(iii) Pub. L. 115–141, § 101(f)(1)(A), substituted “the payee statement” for “any information return”.
  • (f)(1) Pub. L. 115–141, § 401(a)(299)(G), inserted “an amount equal to” after “increased by” and “for the calendar year” after…

§ 6724 Waiver; definitions and special rules

  • (d)(1) Pub. L. 115–141, § 401(a)(317), realigned margin of concluding provisions.
  • (d)(1)(B)(xx) Pub. L. 115–141, § 401(a)(315), struck out “or” after “contracts),”.
  • (d)(1)(B)(xxi) Pub. L. 115–141, § 401(a)(316), struck out “and” after “arrangements),”.
  • (d)(2)(F) Pub. L. 115–141, § 401(a)(318), substituted “acquisitions),” for “acquisitions).”
  • (d)(2)(M) Pub. L. 115–141, § 401(a)(319), substituted “(h)(2) (relating” for “(h)(2) relating”.
  • (d)(2)(DD) Pub. L. 115–141, § 401(a)(320), inserted comma at end.
  • (d)(2)(JJ) Pub. L. 115–141, § 206(o), which directed amendment of par. (2) by striking “or” at the end of subpar. (HH), by…

§ 6863 Stay of collection of jeopardy assessments

  • (a) Pub. L. 115–141 substituted “6852,” for “6852,,”.

§ 6901 Transferred assets

  • (a)(1)(B) Pub. L. 115–141 substituted “Code, in” for “Code in”.

§ 7275 Penalty for offenses relating to certain airline tickets and advertising

  • (b)(2) Pub. L. 115–141 substituted “taxes, state” for “taxes, shall state”.

§ 7345 Revocation or denial of passport in case of certain tax delinquencies

  • (e)(1) Pub. L. 115–141, § 103(a)(1), substituted “, or against the Commissioner in the Tax Court,” for “or the Tax Court” and…
  • (f) Pub. L. 115–141, § 103(a)(2), substituted “subsection (b)(1)(B)” for “subsection (a)” in introductory provisions.

§ 7421 Prohibition of suits to restrain assessment or collection

  • (b)(2) Pub. L. 115–141 substituted “Code, in” for “Code in”.

§ 7422 Civil actions for refund

  • (e) (i) Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court” wherever appearing.

§ 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

  • (a) Pub. L. 115–141, § 401(a)(325)(B), substituted “or the Court of Federal Claims” for “or the Claims Court” in concluding…
  • (a) Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court”…
  • (b)(2) (c)(1)(C)(iii) Pub. L. 115–141, § 401(a)(325)(B), substituted “Court of Federal Claims” for “Claims Court”.

§ 7430 Awarding of costs and certain fees

  • (c)(6) Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court”.

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

  • (a)(5) Pub. L. 115–141, § 401(b)(51), struck out “, whether or not performing judicial duties under section 7443B” after…
  • (a)(6) Pub. L. 115–141, § 401(b)(52), struck out “, and compensation received under section 7443B” after “United States Code”.
  • (d) Pub. L. 115–141, § 401(b)(53), substituted “at 3 percent per annum” for “at 4 percent per annum to December 31, 1947…
  • (j)(1)(A) Pub. L. 115–141, § 401(a)(327), substituted “Code),” for “Code,),”.
  • (m) Pub. L. 115–141, § 401(a)(328), substituted “Code), and” for “Code, and”.

§ 7454 Burden of proof in fraud, foundation man­ager, and transferee cases

  • (b) Pub. L. 115–141 substituted “4955),” for “4955),,”.

§ 7485 Bond to stay assessment and collection

  • (b) Pub. L. 115–141 substituted “the partnership” for “a partner” and “partnership-related items (as defined in section…

§ 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

  • (a) Pub. L. 115–141 substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)” in introductory provisions.

§ 7518 Tax incentives relating to merchant marine capital construction funds

  • (i) Pub. L. 115–141 substituted “chapter 535 of title 46, United States Code,” for “section 607(k) of the Merchant Marine…

§ 7654 Coordination of United States and certain possession individual income taxes

  • (d)(1) Pub. L. 115–141 substituted “50 U.S.C. 3901 et seq.” for “50 App. U.S.C. 501 et seq.”

§ 7701 Definitions

  • (a)(19)(A) Pub. L. 115–141, § 401(b)(54), struck out “either (i) is an insured institution within the meaning of section 401(a) of…
  • (a)(32)(A) Pub. L. 115–141, § 401(b)(55), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “either—
  • (a)(36)(B) Pub. L. 115–141, § 401(a)(331), substituted “shall not be a” for “shall not be an” in introductory provisions.
  • (e)(5)(B) Pub. L. 115–141, § 401(a)(332), substituted “Reconciliation” for “Reconcilation”.

§ 7801 Authority of Department of the Treasury

  • (a)(2)(B) Pub. L. 115–141 substituted “the Homeland Security Act of 2002” for “this Act” and “effective date of such Act” for…

§ 7809 Deposit of collections

  • (c)(1) Pub. L. 115–141 substituted “work” for “Work”.

§ 7851 Applicability of revenue laws

  • (a)(1)(A) Pub. L. 115–141, § 401(a)(335), struck out “, 4” after “Chapters 1, 2”.
  • (a)(1)(B) Pub. L. 115–141, § 401(a)(336), substituted “Chapter 3” for “Chapters 3 and 5”.

§ 7871 Indian tribal governments treated as States for certain purposes

  • (c)(3)(D)(ii)(II) Pub. L. 115–141 substituted “the calendar year” for “the calender year”.

§ 8021 Powers

  • § 8021 Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the…

§ 8022 Duties

  • (3) Pub. L. 115–141 struck out subpar. (C) which read as follows: “To report, for each calendar year after 1998 and before…

§ 9003 Condition for eligibility for payments

  • (b)(2) Pub. L. 115–141 substituted “section 9006(c)” for “section 9006(d)”.

§ 9011 Judicial review

  • (b)(1) Pub. L. 115–141 substituted “construe” for “contrue”.

§ 9502 Airport and Airway Trust Fund

  • (d)(1) Pub. L. 115–141, § 201(a)(1), substituted “October 1, 2018” for “April 1, 2018” in introductory provisions.
  • (d)(1)(A) Pub. L. 115–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2018” before semicolon at end.
  • (d)(2) Pub. L. 115–141, § 401(a)(340), substituted “farms),” for “farms,”.
  • (e)(2) Pub. L. 115–141, § 201(b), substituted “October 1, 2018” for “April 1, 2018”.

§ 9503 Highway Trust Fund

  • (c)(5) Pub. L. 115–141, § 401(a)(341), struck out “and before October 1, 2011,” after “October 1, 2005,” in introductory…
  • (e)(2)(C) Pub. L. 115–141, § 104(b)(1), substituted “per energy equivalent of a gallon of diesel (as defined in section…
  • (e)(2)(D) Pub. L. 115–141, § 104(b)(2), substituted “per energy equivalent of a gallon of gasoline (as defined in section…

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (c)(1) Pub. L. 115–141 substituted “of Public Law” for “of the Public Law”.

§ 9701 Definitions of general applicability

  • (a)(4) Pub. L. 115–141 substituted “section 9712” for “section 9713A”.

§ 9704 Liability of assigned operators

  • (d)(2)(B) Pub. L. 115–141 substituted “1232),” for “1232)),”.

§ 9705 Transfers

  • (b)(1) Pub. L. 115–141, § 401(a)(345), substituted “1232” for “1232(h)”.
  • (b)(2) Pub. L. 115–141, § 401(a)(346), substituted “Act” for “Acts”.

§ 9711 Continued obligations of individual employer plans

  • (c)(4)(B) Pub. L. 115–141 substituted “paragraph (3)(C)” for “paragraph (4)(C)”.

§ 9712 Establishment and coverage of 1992 UMWA Benefit Plan

  • (a)(4)(A) Pub. L. 115–141 inserted “section 402 of” after “subsections (h) and (i) of”.

§ 9812 Parity in mental health and substance use disorder benefits

  • (a)(3)(B)(i) Pub. L. 115–141 substituted period for comma at end.