Bill H.R. 5159
§ 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- (c)(1)(A) Pub. L. 97–119, § 113(c), substituted “the principal place of business for any trade or business of the taxpayer” for…
- (d)(2) Pub. L. 97–119, § 113(d), inserted in provision following subpar. (C) “, except that if the taxpayer is engaged in…
- (d)(3) (d)(4) Pub. L. 97–119, § 113(a), added par. (3), redesignated former par. (3) as (4) and struck out “to a person other than a…
- (f)(4) Pub. L. 97–119, § 113(b)(1), added par. (4).
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(21)(B) Pub. L. 97–119 substituted “established under section 9501” for “established under section 3 of the Black Lung Benefits…
§ 4121 Imposition of tax
- § 4121 Pub. L. 97–119 added subsec. (e).
§ 9500 Short title
- Enacted § 9500
§ 9501 Black Lung Disability Trust Fund
- Enacted § 9501
§ 9601 Transfer of amounts
- Enacted § 9601
§ 9602 Management of Trust Funds
- Enacted § 9602