Pub. L. 98-369 Jul. 18, 1984

§ 2 Definitions and special rules

• (b)(1)(A) Pub. L. 98–369, § 423(c)(2)(A), substituted “which constitutes for more than one-half of such taxable year” for “which…
• (b)(1)(A)(i) Pub. L. 98–369, § 423(c)(2)(B), inserted “(or would be so entitled but for paragraph (2) or (4) of section 152(e))”.

§ 11 Tax imposed

• (b) Pub. L. 98–369 inserted “In the case of a corporation with taxable income in excess of $1,000,000 for any taxable year…

§ 12 Cross references relating to tax on corporations

• § 12 Pub. L. 98–369 redesignated pars. (7) and (8) as (6) and (7), respectively. Former par. (6), which referred to section…

§ 15 Effect of changes

• § 15 Pub. L. 98–369 renumbered section 21 of this title as this section.

§ 21 Expenses for household and dependent care services necessary for gainful employment

• § 21 Pub. L. 98–369, § 471(c), renumbered section 44A of this title as this section.
• (a)(1) Pub. L. 98–369, § 474(c)(2), (3), substituted “subsection (b)(1)” for “subsection (c)(1)” and “subsection (b)(2)” for…
• (b) Pub. L. 98–369, § 474(c)(1), redesignated subsec. (c) as (b). Former subsec. (b), which provided that the credit…
• (c) Pub. L. 98–369, § 474(c)(1), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b).
• (d) Pub. L. 98–369, § 474(c)(1), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
• (d)(2) Pub. L. 98–369, § 474(c)(4), substituted “subsection (b)(1)(C)” for “subsection (c)(1)(C)” in introductory provisions.
• (d)(2)(A) Pub. L. 98–369, § 474(c)(5), substituted “subsection (c)(1)” for “subsection (d)(1)”.
• (d)(2)(B) Pub. L. 98–369, § 474(c)(6), substituted “subsection (c)(2)” for “subsection (d)(2).
• (e) Pub. L. 98–369, § 474(c)(1), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).
• (e)(5) Pub. L. 98–369, § 474(c)(7), substituted “subsection (b)(1)” for “subsection (c)(1)” in provisions following subpar.…
• (e)(5) Pub. L. 98–369, § 423(c)(4), amended par. (5) generally, substituting subpars. (A) and (B) reading:
• (f) (g) Pub. L. 98–369, § 474(c)(1), redesignated subsecs. (f) and (g) as (e) and (f), respectively.

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

• § 22 Pub. L. 98–369, § 471(c), renumbered section 37 of this title as this section.
• (a) Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”.
• (c) Pub. L. 98–369, § 474(d)(2), substituted “Section 22 amount” for “Section 37 amount” in heading.
• (c)(1) Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”.
• (d) Pub. L. 98–369, § 474(d)(3), amended subsec. (d) generally, striking out heading “Limitations” and designation “(1)”…

§ 25 Interest on certain home mortgages

• Enacted § 25

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

• Enacted § 26

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

• § 27 Pub. L. 98–369, § 471(c), renumbered section 33 of this title as this section.

§ 31 Tax withheld on wages

• (a)(1) Pub. L. 98–369, § 714(j)(2), substituted “as tax under chapter 24” for “under section 3402 as tax on the wages of any…

§ 32 Earned income

• § 32 Pub. L. 98–369, § 471(c), renumbered section 43 of this title as this section.
• (a) Pub. L. 98–369, § 1042(a), substituted “11 percent” for “10 percent”.
• (b)(1) Pub. L. 98–369, § 1042(d)(1), substituted “$550” for “$500”.
• (b)(2) Pub. L. 98–369, § 1042(b), substituted “122⁄9 percent” for “12.5 percent” and “$6,500” for “$6,000”.
• (c)(1)(A)(i) Pub. L. 98–369, § 423(c)(3)(A), inserted “or would be so entitled but for paragraph (2) or (4) of section 152(e)”.
• (c)(1)(B) Pub. L. 98–369, § 423(c)(3)(B), substituted “as the individual for more than one-half of the taxable year” for “as the…
• (f)(2)(A) Pub. L. 98–369, § 1042(d)(2), substituted “between $0 and $11,000” for “between $0 and $10,000”.
• (f)(2)(B) Pub. L. 98–369, § 1042(d)(2), substituted “between $6,500 and $11,000” for “between $6,000 and $10,000”.
• (h) Pub. L. 98–369, § 1042(c), added subsec. (h).

§ 33 Tax withheld at source on nonresident aliens and foreign corporations

• § 33 Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section.
• § 33 Pub. L. 98–369, § 474(j), amended section generally, striking out “and on tax-free covenant bonds” after “foreign…

§ 34 Certain uses of gasoline and special fuels

• § 34 Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section.
• (a)(3) Pub. L. 98–369, § 911(d)(2)(A), which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was…
• (b) Pub. L. 98–369, § 911(d)(2)(A), substituted “6427(j)” for “6427(i)”.

§ 37 Overpayments of tax

§ 38 General business credit

• Enacted § 38
• (c)(2) Pub. L. 98–369, § 612(e)(1), substituted “section 26(b)” for “section 25(b)”.

§ 39 Carryback and carryforward of unused credits

• Enacted § 39

§ 40 Alcohol, etc., used as fuel

• § 40 Pub. L. 98–369, § 471(c), renumbered section 44E of this title as this section.
• (a) Pub. L. 98–369, § 474(k)(1), substituted “For purposes of section 38, the alcohol fuels credit determined under this…
• (b)(1)(A) (b)(2)(A) Pub. L. 98–369, § 912(c)(1), substituted “60 cents” for “50 cents”.
• (b)(3) Pub. L. 98–369, § 912(c), substituted “45 cents” for “37.5 cents” and “60 cents” for “50 cents”.
• (c) Pub. L. 98–369, § 913(b), substituted “(b)(2), (k), or (m)” for “(b)(2) or (k)”.
• (c) Pub. L. 98–369, § 474(k)(2), substituted “the credit determined under this section” for “the credit allowable under…
• (d)(1)(A)(i) Pub. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.
• (d)(3)(A) Pub. L. 98–369, § 912(c), substituted “60 cents” for “50 cents” and “45 cents” for “37.5 cents”.
• (d)(3)(A)(i) Pub. L. 98–369, § 474(k)(3), substituted “credit was determined” for “credit was allowable”.
• (d)(3)(B) Pub. L. 98–369, § 912(c), substituted “60 cents” for “50 cents” and “45 cents” for “37.5 cents”.
• (d)(3)(B)(i) Pub. L. 98–369, § 474(k)(3), substituted “credit was determined” for “credit was allowable”.
• (e) Pub. L. 98–369, § 474(k)(4), redesignated subsec. (f) as (e). Former subsec. (e), which had placed a limitation based…
• (e)(2) Pub. L. 98–369, § 474(k)(5), substituted “section 39 by reason of this section (treating the amount allowed by reason…
• (f) Pub. L. 98–369, § 474(k)(6), added subsec. (f). Former subsec. (f) redesignated (e).

§ 41 Credit for increasing research activities

• § 41 Pub. L. 98–369, § 471(c), renumbered section 44F of this title as this section.
• (b)(2)(D)(iii) Pub. L. 98–369, § 474(i)(1)(A), substituted “in determining the targeted jobs credit under section 51(a)” for “in…
• (g)(1) Pub. L. 98–369, § 612(e)(1), substituted “section 26(b)” for “section 25(b)”.
• (g)(1) Pub. L. 98–369, § 474(i)(1)(B), amended subpar. (A) generally, substituting “shall not exceed the taxpayer’s tax…

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

• § 45C Pub. L. 98–369, § 471(c), renumbered section 44H of this title as this section.
• (b)(1)(A) (b)(1)(B) (b)(1) Pub. L. 98–369, § 474(g)(1)(A), substituted “section 30” for “section 44F”.
• (c)(1) Pub. L. 98–369, § 474(g)(1)(A), substituted “section 30” for “section 44F”.
• (c)(2) Pub. L. 98–369, § 474(g)(1)(A), (B), substituted “section 30” for “section 44F” and “section 30(b)” for “section…
• (d)(2) Pub. L. 98–369, § 612(e)(1), substituted “section 26(b)” for “section 25(b)”.
• (d)(2) Pub. L. 98–369, § 474(g)(2), amended par. (2) generally, substituting “shall not exceed the taxpayer’s tax liability…
• (d)(4) Pub. L. 98–369, § 474(g)(1)(C), substituted “section 30(f)” for “section 44F(f)”.

§ 45K Credit for producing fuel from a nonconventional source

• § 45K Pub. L. 98–369, § 471(c), renumbered section 44D of this title as this section.
• (b)(1)(A) Pub. L. 98–369, § 722(d)(1), substituted “in which the sale occurs” for “in which the taxable year begins”.
• (b)(2) Pub. L. 98–369, § 722(d)(2), substituted “in which the sale occurs” for “in which a taxable year begins”.
• (b)(5) Pub. L. 98–369, § 612(e)(1), substituted “section 26(b)” for “section 25(b)”.
• (b)(5) Pub. L. 98–369, § 474(h), amended par. (5) generally, substituting “shall not exceed the taxpayer’s tax liability for…

§ 46 Amount of credit

• § 46 Pub. L. 98–369, § 474(o)(1), amended subsec. (a) generally, so as to contain provisions relating to amount of…
• § 46 Pub. L. 98–369, § 713(c)(1)(C), substituted “premature distributions to key employees” for “premature distributions to…
• § 46 Pub. L. 98–369, § 474(o)(1), amended subsec. (b) generally, substituting provisions relating to determination of…
• § 46 Pub. L. 98–369, § 13(b)(2)(B), inserted “recovery” before first reference to “property”.
• § 46 Pub. L. 98–369, § 431(a), substituted “Certain nonrecourse financing excluded from credit base” for “Limitation to…
• § 46 Pub. L. 98–369, § 431(a), substituted provisions reducing the credit base of any property to which this paragraph…
• § 46 Pub. L. 98–369, § 431(a), substituted provisions relating to the property to which this paragraph applies for…
• § 46 Pub. L. 98–369, § 431(a), substituted provisions defining “credit base” for provisions relating to a special rule for…
• § 46 Pub. L. 98–369, § 431(a), substituted provisions defining “nonqualified nonrecourse financing” for provisions defining…
• § 46 Pub. L. 98–369, § 16(a), repealed amendments made by Pub. L. 97–34, § 302(c). See 1981 Amendment note below.
• § 46 Pub. L. 98–369, § 431(a), substituted provisions relating to the application of this paragraph to partnerships and…
• § 46 Pub. L. 98–369, § 431(d)(1), substituted provisions that subpar. (A) shall not apply with respect to qualified energy…
• § 46 Pub. L. 98–369, § 474(o)(2), substituted “subsection (b)(2)” for “section 46(a)(2)(C)”.
• § 46 Pub. L. 98–369, § 431(d)(2), substituted provisions that qualified energy property means energy property to which (but…
• § 46 Pub. L. 98–369, § 431(d)(3), substituted “nonqualified nonrecourse financing” for “nonrecourse financing (other than…
• § 46 Pub. L. 98–369, § 431(b)(1), substituted provisions relating to subsequent decreases in nonqualified nonrecourse…
• § 46 Pub. L. 98–369, § 474(o)(3)(A), struck out “and the $25,000 amount specified under subparagraphs (A) and (B) of…
• § 46 Pub. L. 98–369, § 474(o)(3)(B), substituted “qualified investment” for “the items described therein” in introductory…
• § 46 Pub. L. 98–369, § 31(b), added par. (4).
• § 46 Pub. L. 98–369, § 474(o)(4)(A), substituted “no credit determined under subsection (a) shall be allowed by section 38”…
• § 46 Pub. L. 98–369, § 474(o)(4)(B), substituted “the credit determined under subsection (a) and allowable by section 38”…
• § 46 Pub. L. 98–369, § 474(o)(4)(A), substituted “no credit determined under subsection (a) shall be allowed by section 38”…
• § 46 Pub. L. 98–369, § 474(o)(4)(B), substituted “the credit determined under subsection (a) and allowable by section 38”…
• § 46 Pub. L. 98–369, § 474(o)(4)(C), substituted “the credit determined under subsection (a) and allowed by section 38” for…
• § 46 Pub. L. 98–369, § 474(o)(5), substituted “the credit determined under subsection (a) and allowable under section 38”…
• § 46 Pub. L. 98–369, § 474(o)(6), substituted “the limitation of section 38(c)” for “the limitation of subsection (a)(3)”.
• § 46 Pub. L. 98–369, § 474(o)(7), substituted “the credit determined under subsection (a) and allowable to the organization…

§ 47 Rehabilitation credit

• (a) Pub. L. 98–369, § 474(o)(8), substituted “under section 39” for “under section 46(b)”.
• (c) Pub. L. 98–369, § 474(o)(9), substituted “subpart A, B, or D” for “subpart A”.
• (d) Pub. L. 98–369, § 431(b)(2), substituted “Increases in nonqualified nonrecourse financing” for “Property ceasing to be…
• (d)(1) Pub. L. 98–369, § 431(b)(2), substituted provisions relating to increases in tax liability resulting from increases in…
• (d)(2) Pub. L. 98–369, § 431(b)(2), substituted provisions that for purposes of par. (1), transfers of debt, or agreements to…
• (d)(3)(A) Pub. L. 98–369, § 431(d)(4), substituted “increasing the amount of nonqualified nonrecourse financing (within the…
• (d)(3)(B) Pub. L. 98–369, § 431(d)(5), struck out “other than a loan described in section 46(c)(8)(B)(ii)” after “section…
• § 47 Pub. L. 98–369, § 421(b)(7), added subsec. (e).

§ 48 Energy credit

• (a)(5) Pub. L. 98–369, § 31(b), amended par. (5) generally, to extend its scope to encompass property used by foreign persons…
• (b) Pub. L. 98–369, § 114(a), amended subsec. (b) generally, substituting a general definition of “new section 38 property”…
• (c)(2)(A) Pub. L. 98–369, § 11(a), substituted “$125,000 ($150,000 for taxable years beginning after 1987)” for “$150,000…
• (c)(2)(B) Pub. L. 98–369, § 11(b), substituted “$62,500 ($75,000 for taxable years beginning after 1987)” for “$75,000 ($62,500…
• (c)(3)(B) Pub. L. 98–369, § 474(o)(10), substituted “section 39” for “section 46(b)”.
• (d)(1) Pub. L. 98–369, § 474(o)(11), substituted “section 38(c)(3)(B)” for “section 46(a)(6)”.
• (d) Pub. L. 98–369, § 431(c), added par. (6).
• § 48 Pub. L. 98–369, § 474(o)(12), struck out par. (3) which provided that the $25,000 amount specified under subparagraphs…
• § 48 Pub. L. 98–369, § 1043(a), added subpar. (E).
• § 48 Pub. L. 98–369, § 111(e)(8)(A), (B), substituted “real property” for “property” in two places, and “18 (15 years in the…
• § 48 Pub. L. 98–369, § 31(c)(2), inserted “The preceding sentence shall not apply to any expenditure to the extent…
• § 48 Pub. L. 98–369, § 111(e)(8)(C), substituted “18 years (15 years in the case of low-income housing)” for “15 years”.
• § 48 Pub. L. 98–369, § 31(c)(1), added cl. (vi).
• § 48 Pub. L. 98–369, § 111(e)(8)(D), added subpar. (D).
• § 48 Pub. L. 98–369, § 113(b)(3)(B), inserted “or at-risk rules” after “test” in heading.
• § 48 Pub. L. 98–369, § 113(b)(3)(A), inserted “, section 46(c)(8), or section 46(c)(9)”.
• § 48 Pub. L. 98–369, § 113(b)(3)(C), substituted “used” for “issued”.
• § 48 Pub. L. 98–369, § 721(x)(1), substituted “S corporation” for “electing small business corporation”.
• § 48 Pub. L. 98–369, § 474(o)(13), substituted “section 46(b)(2)” for “section 46(a)(2)(C)”.
• § 48 Pub. L. 98–369, § 735(c)(1), substituted “the chassis of which is an automobile bus chassis and the body of which is an…
• § 48 Pub. L. 98–369, § 474(o)(14), substituted “subsection (b)” for “subsection (a)(2)”.
• § 48 Pub. L. 98–369, § 474(o)(15), repealed subsec. (n). For continuing applicability of par. (4) of subsec. (n), see…
• § 48 Pub. L. 98–369, § 474(o)(16), redesignated par. (8) as (3) and struck out former pars. (3) to (7) which defined…
• § 48 Pub. L. 98–369, § 474(o)(17)(A), substituted “section 46(a)” for “section 46(a)(2)”.
• § 48 Pub. L. 98–369, § 474(o)(17), substituted “section 46(a)” for “section 46(a)(2)” and “section 46(b)(1)” for “section…
• § 48 Pub. L. 98–369, § 474(o)(17)(B), substituted “section 46(b)(1)” for “section 46(a)(2)(B)”.
• § 48 Pub. L. 98–369, § 712(b), added par. (6) relating to adjustment in basis of interest in partnership or S corporation.
• § 48 Pub. L. 98–369, § 113(b)(4), added par. (6) relating to special rule for qualified films.
• § 48 Pub. L. 98–369, § 113(a)(1), added subsec. (r). Former subsec. (r) redesignated (s).
• § 48 Pub. L. 98–369, § 474(o)(18), substituted “section 381(c)(26)” for “section 381(c)(23)”.
• § 48 Pub. L. 98–369, § 113(a)(1), redesignated former subsec. (r) as (s).

§ 51 Amount of credit

• (a) Pub. L. 98–369, § 474(p)(1), substituted “For purposes of section 38, the amount of the targeted jobs credit determined…
• (b)(2) Pub. L. 98–369, § 1041(c)(4), struck out “(or, in the case of a vocational rehabilitation referral, the day the…
• (c)(2) Pub. L. 98–369, § 2638(b), designated existing provisions as subpar. (A), inserted par. (2) heading, and added subpar.…
• (c)(3) Pub. L. 98–369, § 1041(a), substituted “December 31, 1985” for “December 31, 1984”.
• (d)(6)(B)(ii) Pub. L. 98–369, § 2663(j)(5)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (d)(11) Pub. L. 98–369, § 712(n), made determination respecting membership of a qualified summer youth employee or youth…
• (d)(12) Pub. L. 98–369, § 1041(c)(3), substituted “(or if later, on May 1 of the calendar year involved)” for “(as defined in…
• (d) Pub. L. 98–369, § 1041(c)(2), inserted “For purposes of the preceding sentence, if on or before the day on which such…
• (g) Pub. L. 98–369, § 474(p)(2), substituted “the targeted jobs credit determined under this subpart” for “the credit…
• (j) Pub. L. 98–369, § 1041(c)(1), added subsec. (j) relating to treatment of successor employers, and employees performing…
• (j) Pub. L. 98–369, § 474(p)(3), added subsec. (j) relating to election to have targeted jobs credit not apply.

§ 52 Special rules

• (a) Pub. L. 98–369, § 474(p)(4), substituted “the credit (if any) determined under section 51(a) with respect to each such…
• (b)(2) Pub. L. 98–369, § 474(p)(5), substituted “the credit (if any) determined under section 51(a)” for “the credit (if any)…
• (c) Pub. L. 98–369, § 474(p)(6), substituted “credit shall be allowed under section 38 for any targeted jobs credit…
• (d)(2) Pub. L. 98–369, § 474(p)(7), substituted “, subject to section 38(c), a credit under section 38(a)” for “, subject to…

§ 61 Gross income defined

• (a)(1) Pub. L. 98–369 inserted reference to fringe benefits.

§ 62 Adjusted gross income defined

• § 62 Pub. L. 98–369, § 491(d)(2), substituted “and annuity” for “annuity, and bond purchase” in heading, and substituted…

§ 66 Treatment of community income

• § 66 Pub. L. 98–369, § 424(b)(2)(A), struck out “where spouses live apart” in section catchline.
• (a) Pub. L. 98–369, § 424(b)(2)(B), substituted “Treatment of community income where spouses live apart” for “General rule”…
• (b) (c) (d) Pub. L. 98–369, § 424(b)(1), added subsecs. (b) and (c) and redesignated former subsec. (b) as (d).

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

• (e)(5)(D) Pub. L. 98–369, § 523(b)(1), substituted “Except as provided in paragraph (7), this” for “This”.
• (e)(5)(D)(ii)(IV) Pub. L. 98–369, § 211(b)(1), which directed substitution of “section 818(a)(3)” for “805(d)(3)” in subpar. (D)(i)(IV)…
• (e)(7) Pub. L. 98–369, § 523(a), added par. (7).
• (k) Pub. L. 98–369, § 421(b)(1), repealed subsec. (k) relating to payments in discharge of alimony.
• (m)(5) Pub. L. 98–369, § 713(c)(1)(B), substituted “key employees” for “owner-employees” in heading.
• (m)(5)(A) Pub. L. 98–369, § 521(d)(1), (2), substituted “5-percent owner” for “key employee” wherever appearing and struck out…
• (m)(5)(A) Pub. L. 98–369, § 713(c)(1)(A), substituted “as a key employee” for “as an owner-employee” in cl. (i).
• (m)(5)(C) Pub. L. 98–369, § 521(d)(3), substituted “the term ‘5 percent owner’ ” for “the terms ‘key employee’ and ‘top-heavy…
• (m)(9) Pub. L. 98–369, § 713(d)(1), repealed par. (9) relating to return of excess contributions before due date of return.
• (o)(1) Pub. L. 98–369, § 491(d)(3), substituted “402 and 403” for “402, 403, and 405”.
• (o)(3)(A) Pub. L. 98–369, § 713(b)(1)(A), inserted “(other than the exception contained in paragraph (2) thereof)”.
• (o)(4) Pub. L. 98–369, § 491(d)(4), substituted “and 408(d)(3)” for “408(d)(3), and 409(b)(3)(C)”.
• (p)(2)(A) Pub. L. 98–369, § 713(b)(1)(B), inserted at end “For purposes of clause (ii), the present value of the nonforfeitable…
• (p)(2)(A)(ii) Pub. L. 98–369, § 713(b)(4), substituted as cl. (ii) “the greater of (I) one-half of the present value of the…
• (p)(3) Pub. L. 98–369, § 523(b)(2), inserted “other than a plan described in subsection (e)(7)”.
• (q)(1) Pub. L. 98–369, § 222(a), amended par. (1) generally, striking out designation “(A) In general.—” preceding text…
• (s) (t) Pub. L. 98–369, § 222(b), added subsec. (s) and redesignated former subsec. (s) as (t).

§ 79 Group-term life insurance purchased for employees

• (b)(1) Pub. L. 98–369, § 223(a)(2), struck out “either has reached the retirement age with respect to such employer or” before…
• (d)(1) Pub. L. 98–369, § 223(b), designated existing provisions as subpar. (A) and added subpar. (B).
• (e) Pub. L. 98–369, § 223(a)(1), added subsec. (e).

§ 80 Restoration of value of certain securities

• (a) Pub. L. 98–369 substituted “801” for “802”.

§ 83 Property transferred in connection with performance of services

• (e)(5) Pub. L. 98–369 added par. (5).

§ 86 Social security and tier 1 railroad retirement benefits

• (f)(1) Pub. L. 98–369, § 2661(o)(1), added par. (1). Former par. (1) redesignated par. (2).
• (f)(1) Pub. L. 98–369, § 474(r)(2), substituted “section 32(c)(2)” for “section 43(c)(2)”.
• (f)(2) Pub. L. 98–369, § 2661(o)(1), redesignated pars. (1) to (4) as (2) to (5), respectively.

§ 87 Alcohol and biodiesel fuels credits

• § 87 Pub. L. 98–369 amended section generally, substituting “the amount of the alcohol fuel credit determined with respect…

§ 88 Certain amounts with respect to nuclear decommissioning costs

• Enacted § 88

§ 101 Certain death benefits

• (b) Pub. L. 98–369, § 713(e), amended subpar. (B) generally, substituting “certain distributions” for “certain lump sum…
• (e) Pub. L. 98–369, § 421(b)(2), repealed subsec. (e) relating to payments of alimony or of income of an estate or trust in…
• (f) Pub. L. 98–369, § 221(b)(2)(B), inserted “issued before January 1, 1985” in heading.
• (f)(1) Pub. L. 98–369, § 221(b)(2)(A), inserted “issued before January 1, 1985” in introductory text.

§ 103 Interest on State and local bonds

• (b) Pub. L. 98–369, § 628(e), inserted “For purposes of subparagraph (A), any property shall not be treated as failing to…
• (b) Pub. L. 98–369, § 474(r)(4), substituted “section 30(b)(2)(A)” for “section 44F(b)(2)(A)”.
• (b) Pub. L. 98–369, § 630, designated existing provisions as cl. (i) and added cls. (ii) and (iii).
• (b) Pub. L. 98–369, § 628(c), added subpar. (P).
• (b) Pub. L. 98–369, § 628(g), repealed par. (7) which related to advance refunding of qualified public facilities.
• (b) Pub. L. 98–369, § 628(d), inserted “For purposes of this paragraph— (A) a partnership and each of its partners (and…
• (b) Pub. L. 98–369, § 623, added par. (15).
• (b) Pub. L. 98–369, § 627, added pars. (16) to (18).
• (c) Pub. L. 98–369, § 624(b)(2), struck out “bonds” after “Arbitrage” in heading.
• (c)(1) Pub. L. 98–369, § 624(b)(3), inserted “to arbitrage bonds” in heading.
• (c) Pub. L. 98–369, § 624(a), added par. (6) and redesignated former par. (6) as (7).
• § 103 Pub. L. 98–369, § 622, amended subsec. (h) generally, in par. (1) substituting provisions that obligations are not…
• § 103 Pub. L. 98–369, § 628(a)(1), inserted “In the case of an obligation issued after December 31, 1983, such obligation…
• § 103 Pub. L. 98–369, § 628(a)(2), substituted “is exempt from tax under this title without regard to any provision of law…
• § 103 Pub. L. 98–369, § 628(a)(3), added par. (3).
• § 103 Pub. L. 98–369, § 621, added subsec. (n). Former subsec. (n), relating to cross references, redesignated (o).
• § 103 Pub. L. 98–369, § 626(a), added subsec. (o) relating to consumer loan bonds.
• § 103 Pub. L. 98–369, § 621, redesignated subsec. (n), relating to cross references, as (o).

§ 105 Amounts received under accident and health plans

• (b) Pub. L. 98–369 inserted “Any child to whom section 152(e) applies shall be treated as a dependent of both parents for…

§ 108 Income from discharge of indebtedness

• (b)(2)(B) Pub. L. 98–369, § 474(r)(5), substituted provisions relating to research credits and general business credits covering…
• (d)(6) Pub. L. 98–369, § 721(b)(2), struck out “or S corporation shareholder level” in heading and second sentence which…
• (d)(7) (d)(8) (d)(9) (d)(10) Pub. L. 98–369, § 721(b)(2), added par. (7) and redesignated former pars. (7) to (9) as (8) to (10), respectively.
• (e)(10) Pub. L. 98–369, § 59(a), added par. (10).
• (e)(10) Pub. L. 98–369, § 59(b)(1), which added subpar. (C), effective as if included in the amendments made by section 806(e)…
• (f) Pub. L. 98–369, § 1076(a), added subsec. (f).

§ 111 Recovery of tax benefit items

• § 111 Pub. L. 98–369 amended section generally, substituting provisions relating to recovery of tax benefit items for…

§ 117 Qualified scholarships

• (d) Pub. L. 98–369 added subsec. (d).

§ 118 Contributions to the capital of a corporation

• (c) (d) Pub. L. 98–369 added subsec. (c) and redesignated former subsec. (c) as (d).

§ 125 Cafeteria plans

• (b) Pub. L. 98–369, § 531(b)(3), amended subsec. (b) generally, substituting “and key employees” for “where plan is…
• (c) Pub. L. 98–369, § 531(b)(2)(B), inserted “statutory” before “nontaxable benefits” in two places.
• (d)(1) Pub. L. 98–369, § 531(b)(1), substituted “among 2 or more benefits consisting of cash and statutory nontaxable…
• (f) Pub. L. 98–369, § 531(b)(2)(A), amended subsec. (f) generally, inserting “Statutory” in heading and “statutory” before…
• (h) Pub. L. 98–369, § 531(b)(4)(A), added subsec. (h) relating to reporting requirements provisions. Former subsec. (h)…
• (i) Pub. L. 98–369, § 531(b)(4)(A), redesignated subsec. (h) as (i).

§ 129 Dependent care assistance programs

• (b)(2) Pub. L. 98–369, § 474(r)(6)(A), substituted “section 21(d)(2)” for “section 44A(e)(2)”.
• (e)(1) Pub. L. 98–369, § 474(r)(6)(B), substituted “section 21(b)(2)” for “section 44A(c)(2)”.
• (e)(2) Pub. L. 98–369, § 474(r)(6)(C), substituted “section 32(c)(2)” for “section 43(c)(2)”.

§ 132 Certain fringe benefits

• Enacted § 132

§ 140 Cross references to other Acts

• § 140 Pub. L. 98–369, §§ 531(a)(1), 543(a), successively renumbered sections 132 and 133 of this title as this section.
• (a) Pub. L. 98–369, § 2661(o)(2), struck out par. (6) relating to railroad retirement annuities and pensions, struck out…

§ 151 Allowance of deductions for personal exemptions

• (e) Pub. L. 98–369 added par. (5).

§ 152 Dependent defined

• (e) Pub. L. 98–369, § 423(a), amended subsec. (e) generally, and in substantially revising support test provisions, enacted…
• (e)(6) Pub. L. 98–369, § 482(b)(2), substituted “section 213(d)(5)” for “section 213(d)(4)”.

§ 162 Trade or business expenses

• (i) Pub. L. 98–369, § 2354(d), substituted “section 213(d)” for “section 213(e)”.
• (j) Pub. L. 98–369, § 512(b), added par. (3).

§ 163 Interest

• (d)(3) Pub. L. 98–369, § 56(b), designated existing provisions as cl. (i) and added cl. (ii).
• (e)(1) Pub. L. 98–369, § 42(a)(3), substituted “debt instrument” for “bond” in two places and struck out “by an issuer (other…
• (e)(2) Pub. L. 98–369, § 42(a)(3), substituted provisions relating to debt instruments for provisions relating to bonds.
• (e)(3) Pub. L. 98–369, § 128(c), added par. (3) relating to special rule for original issue discount on obligation held by…
• (e)(3) Pub. L. 98–369, § 42(a)(3), added par. (3) relating to exceptions.
• (e)(4) Pub. L. 98–369, § 128(c), redesignated par. (3), relating to exceptions, as (4).
• (e)(4) Pub. L. 98–369, § 42(a)(3), added par. (4) relating to cross references.
• (f)(2) Pub. L. 98–369, § 127(f), redesignated existing provision as subcl. (I), and in subcl. (I) as so redesignated, inserted…
• (g) (h) Pub. L. 98–369, § 612(c), added subsec. (g) and redesignated former subsec. (g) as (h).

§ 164 Taxes

• (f) Pub. L. 98–369 redesignated pars. (2) and (3) as pars. (1) and (2), respectively. Former par. (1), which referred to…

§ 165 Losses

• (c)(3) Pub. L. 98–369, § 711(c)(2)(A)(i), extended limitation to losses of property not connected with a transaction entered…
• (h) Pub. L. 98–369, § 711(c)(2)(A)(ii), substituted heading “Treatment of casualty gains and losses” for “Casualty and…
• (h) Pub. L. 98–369, § 711(c)(1), amended par. (2) by redesignating subpar. (B) as (C) and by adding a new subpar. (B)…
• (j)(3) Pub. L. 98–369, § 42(a)(4), substituted “section 1287” for “subsection (d) of section 1232”.
• (k) (l) Pub. L. 98–369, § 1051(a), added subsec. (k) and redesignated former subsec. (k) as (l).

§ 166 Bad debts

• (d)(1)(B) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 167 Depreciation

• § 167 Pub. L. 98–369 substituted “January 1, 1987” for “January 1, 1984” wherever appearing.

§ 168 Accelerated cost recovery system

• (b)(2) Pub. L. 98–369, § 111(a)(1), substituted “18-year real property” for “15-year real property” in heading and wherever…
• (b)(2) Pub. L. 98–369, § 111(d), inserted in provision following cl. (ii) “(using a mid-month convention)”.
• (b)(2)(A) Pub. L. 98–369, § 111(b)(3)(A), struck out in text following cl. (ii) provision that for purposes of this subparagraph…
• (b)(2)(A) Pub. L. 98–369, § 111(a)(2), substituted “18-year recovery period” for “15-year recovery period”.
• (b)(2)(A) Pub. L. 98–369, § 111(a)(3), struck out “(200 percent declining balance method in the case of low-income housing)”…
• (b)(2)(B) Pub. L. 98–369, § 111(d), inserted “(using a mid-month convention)”.
• (b)(3)(A) Pub. L. 98–369, § 111(e)(9)(A), substituted “under paragraph (1), (2), or (4)” for “under paragraphs (1) and (2)”.
• (b)(3)(A) Pub. L. 98–369, § 111(e)(9)(B), substituted in table “18-year real property and low-income housing” for “15-year real…
• (b)(3)(B) Pub. L. 98–369, § 111(e)(2), substituted “18-year real property or low-income housing,” for “15-year real property”.
• (b)(3)(B) Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property”.
• (b)(4) Pub. L. 98–369, § 111(b)(1), added par. (4).
• (c) Pub. L. 98–369, § 111(b)(3)(B), amended subpar. (D) generally, substituting “18-year real property” for “15-year real…
• (c) Pub. L. 98–369, § 111(b)(2), added subpar. (F) and redesignated former subpar. (F) as (G).
• (d)(2)(B) Pub. L. 98–369, § 111(e)(3), substituted “18-year real property or low-income housing” for “15-year real property”.
• (e) Pub. L. 98–369, § 113(b)(2)(A), substituted “title” for “section” in provision preceding par. (1).
• (e)(5) Pub. L. 98–369, § 113(b)(1), added par. (5).
• (f)(1)(B) Pub. L. 98–369, § 111(c), designated existing provision as cl. (i), inserted heading, inserted “, and before March 16…
• (f)(2) Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property”…
• (f)(2) Pub. L. 98–369, § 111(e)(4), substituted in table “18-year real property or low-income housing” for “15-year real…
• (f)(2) (f)(5) Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property”.
• (f) Pub. L. 98–369, § 12(a)(3)(A), in par. (8) as amended by section 209(a) of Pub. L. 97–248, substituted “1990” for…
• (f) Pub. L. 98–369, § 628(b)(1), designated provisions preceding cl. (i) and cl. (i) as subpar. (C), and struck out cls.…
• (f) Pub. L. 98–369, § 628(b)(2), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows…
• (f) Pub. L. 98–369, § 32(a), added second par. (13) relating to motor vehicle operating leases.
• (f) Pub. L. 98–369, § 113(a)(2), added par. (14).
• (g)(2) Pub. L. 98–369, § 31(d), inserted “If any property (other than section 1250 class property) does not have a present…
• (i)(1) Pub. L. 98–369, § 474(r)(7)(D), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “subparts A…
• (i)(1) Pub. L. 98–369, § 474(r)(7)(A), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “subparts…
• (i)(1) Pub. L. 98–369, § 612(e)(5), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “section…
• (i)(1) Pub. L. 98–369, § 612(e)(4), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section…
• (i)(1) Pub. L. 98–369, § 474(r)(7)(E), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “section…
• (i)(1) Pub. L. 98–369, § 474(r)(7)(B), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section…
• (i)(4) Pub. L. 98–369, § 12(a)(3)(B), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “1989” for…
• (i)(4) Pub. L. 98–369, § 474(r)(7)(C), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section…
• (j) (k) Pub. L. 98–369, § 31(a), added subsec. (j) and redesignated former subsec. (j) as (k).

§ 170 Charitable, etc., contributions and gifts

• (a)(3) Pub. L. 98–369, § 174(b)(5)(A), substituted “section 267(b) or 707(b)” for “section 267(b)”.
• (b)(1)(A)(vii) Pub. L. 98–369, § 301(c)(2)(A), substituted “subparagraph (E)” for “subparagraph (D)”.
• (b)(1)(B) Pub. L. 98–369, § 301(a)(2), inserted at end “If the aggregate of such contributions exceeds the limitation of the…
• (b)(1)(B)(i) Pub. L. 98–369, § 301(a)(1), substituted “30 percent” for “20 percent”.
• (b)(1)(C) Pub. L. 98–369, § 301(c)(2)(B), inserted “described in subparagraph (A)” in subpar. (C) heading, and in text of cl. (i)…
• (b)(1)(D) (b)(1)(E) (b)(1)(F) Pub. L. 98–369, § 301(c)(1), added subpar. (D) and redesignated former subpars. (D) and (E) as (E) and (F)…
• (e)(1) Pub. L. 98–369, § 492(b)(1)(A), struck out in provision following subpar. (B) “1251(c),” after “1250(a)”.
• (e)(1)(B)(ii) Pub. L. 98–369, § 301(c)(2)(C), substituted “subsection (b)(1)(E)” for “subsection (b)(1)(D)”.
• (e)(3)(C) Pub. L. 98–369, § 492(b)(1)(B), struck out “1251,” after “1250,”.
• (e)(5) Pub. L. 98–369, § 301(b), added par. (5).
• (f)(7) Pub. L. 98–369, § 1022(b), added par. (7).
• (h)(5)(B) Pub. L. 98–369, § 1035(a), designated existing provisions as cl. (i), inserted “Except as provided in clause (ii)”, and…
• (j) Pub. L. 98–369, § 1031(a), added subsec. (j). Former subsec. (j) redesignated (k).
• (k) Pub. L. 98–369, § 1031(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
• (l) Pub. L. 98–369, § 1032(b)(1), added par. (1) and redesignated former pars. (1) to (8) as (2) to (9), respectively.
• (l) Pub. L. 98–369, § 1031(a), redesignated subsec. (k) as (l).

§ 172 Net operating loss deduction

• (b)(1)(A) Pub. L. 98–369, § 91(d)(3)(A), substituted “(J), and (K)” for “and (J)”.
• (b)(1) Pub. L. 98–369, § 177(c)(1)(A), inserted “, or a net operating loss of the Federal Home Loan Mortgage Corporation for…
• (b)(1) Pub. L. 98–369, § 177(c)(1)(B), (C), struck out “FNMA” before “mortgage disposition loss”.
• (b)(1) Pub. L. 98–369, § 91(d)(1), added subpar. (K).
• (b)(2)(A) Pub. L. 98–369, § 722(a)(4)(A), substituted “and (5)” for “and (6)”.
• (d)(4)(D) Pub. L. 98–369, § 491(d)(5), struck out “or section 405(c)” after “section 404”.
• (d)(6) (d)(7) (d)(8) Pub. L. 98–369, § 722(a)(4)(B), redesignated pars. (7) and (8) as (6) and (7), respectively.
• § 172 Pub. L. 98–369, § 91(d)(3)(B), substituted “this section” for “subsection (b)” in introductory provisions.
• § 172 Pub. L. 98–369, § 177(c)(2), substituted “Mortgage disposition loss of the Federal National Mortgage Association or the…
• § 172 Pub. L. 98–369, § 91(d)(3)(B), substituted “this section” for “subsection (b)” in introductory provisions.
• § 172 Pub. L. 98–369, § 91(d)(2), added subsec. (k) and redesignated former subsec. (k) as (l).

§ 173 Circulation expenditures

• (b) Pub. L. 98–369 substituted “3-year” for “10-year”.

§ 179 Election to expense certain depreciable business assets

• (b)(1) Pub. L. 98–369 amended table by dropping items setting applicable amounts of $0 for 1981 and $5,000 for 1982…

§ 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly

• (c) Pub. L. 98–369, § 1062(b), substituted “$35,000” for “$25,000”.
• § 190 Pub. L. 98–369, § 1062(a)(1), amended subsec. (d) generally, substituting provisions that this section shall apply to…

§ 195 Start-up expenditures

• (a) Pub. L. 98–369 amended subsec. (a) generally, substituting provisions dealing with capitalization of expenditures for…
• (b) Pub. L. 98–369 amended subsec. (b) generally, substituting provisions dealing with election to amortize for provisions…
• (c) Pub. L. 98–369 amended subsec. (c) generally, substituting provisions setting forth definitions for provisions dealing…
• (d) Pub. L. 98–369 amended subsec. (d) generally, substituting provisions dealing with election for provisions dealing with…

§ 196 Deduction for certain unused business credits

• § 196 Pub. L. 98–369 amended section generally, substituting provisions relating to deduction for certain unused business…

§ 213 Medical, dental, etc., expenses

• (d)(2) (d)(3) Pub. L. 98–369, § 482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).
• (d)(4) Pub. L. 98–369, § 482(a), redesignated par. (3) as (4). Former par. (4), as added by Pub. L. 98–369, § 423(b)(1)…
• (d)(4) Pub. L. 98–369, § 423(b)(1), added par. (4). Former par. (4) redesignated (5).
• (d)(5) Pub. L. 98–369, § 482(a), redesignated par. (4) as (5). Former par. (5) redesignated (6).
• (d)(5) Pub. L. 98–369, § 423(b)(1), redesignated former par. (4) as (5). Former par. (5) redesignated (6).
• (d)(5) Pub. L. 98–369, § 711(b), substituted “paragraph (4)” for “paragraph (2)”.
• (d)(6) Pub. L. 98–369, § 482(a), redesignated par. (5) as (6). Former par. (6) redesignated (7).
• (d)(6) Pub. L. 98–369, § 423(b)(1), (3), redesignated former par. (5) as (6) and substituted therein “limitations of paragraph…
• (d)(7) Pub. L. 98–369, § 482(a), (b)(1), redesignated par. (6) as (7) and substituted therein “paragraph (6)” for “paragraph…
• (d)(7) Pub. L. 98–369, § 423(b)(1), redesignated former par. (6) as (7).
• (d)(8) Pub. L. 98–369, § 482(a), redesignated par. (7) as (8).
• (e) Pub. L. 98–369, § 474(r)(9), substituted “section 21” for “section 44A”.

§ 219 Retirement savings

• (b)(2) Pub. L. 98–369, § 713(d)(2), substituted “not in excess of the limitation in effect under section 415(c)(1)(A)” for…
• (b)(4) Pub. L. 98–369, § 529(b), struck out par. (4) which related to a deduction for qualified retirement savings of certain…
• (b)(4) Pub. L. 98–369, § 422(d)(1), substituted “gross income under section 71 (relating to alimony and separate maintenance…
• (d)(2) Pub. L. 98–369, § 491(d)(6), substituted “or 408(d)(3)” for “405(d)(3), 408(d)(3), or 409(b)(3)(C)”.
• (e)(1) Pub. L. 98–369, § 491(d)(7), struck out concluding provision that for the purposes of the preceding sentence, the term…
• (e) Pub. L. 98–369, § 491(d)(8), struck out subpar. (C) which included a qualified bond purchase plan described in section…
• (f)(1) Pub. L. 98–369, § 529(a), inserted provision that “compensation” shall include any amount includible in the…
• (f)(3) Pub. L. 98–369, § 147(c), substituted “not including” for “including”.

§ 243 Dividends received by corporations

• (b)(3)(C) Pub. L. 98–369, § 211(b)(3)(A), inserted “and” at end of cl. (ii), struck out cl. (iii) which provided for a $25,000…
• (b) Pub. L. 98–369, § 211(b)(3)(B), substituted “section 801” for “section 802”.

§ 245 Dividends received from certain foreign corporations

• (c) Pub. L. 98–369 added subsec. (c), redesignated former subsec. (c) as (d), and substituted therein “this section” for…

§ 246 Rules applying to deductions for dividends received

• (a) Pub. L. 98–369, § 177(b), amended subsec. (a) generally, designating existing provisions as par. (1) and adding par.…
• (b)(1) Pub. L. 98–369, § 801(b)(2)(A), substituted “subsection (a) or (b) of section 245” for “245” in two places.
• (b)(1) Pub. L. 98–369, § 53(d)(2), substituted “without regard to any adjustment under section 1059, and without regard” for…
• (c)(1)(A) Pub. L. 98–369, § 53(b)(1), substituted “45” for “15”.
• (c)(1)(B) Pub. L. 98–369, § 53(b)(3), substituted “to make related payments with respect to positions in substantially similar or…
• (c)(2) Pub. L. 98–369, § 53(b)(1), substituted “45” for “15”.
• (c)(3) Pub. L. 98–369, § 53(b)(4), struck out last sentence which directed that the holding periods determined under the…
• (c)(3)(B) Pub. L. 98–369, § 53(b)(1), substituted “45” for “15”.
• (c)(4) Pub. L. 98–369, § 53(b)(2), added par. (4).

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

• Enacted § 246A

§ 249 Limitation on deduction of bond premium on repurchase

• (b) Pub. L. 98–369 substituted “sections 1273(b) and 1274” for “section 1232(b)”.

§ 263 Capital expenditures

• (g)(2) Pub. L. 98–369, § 102(e)(7), amended par. (2) generally, striking out “charges for temporary use of the personal…
• (g)(4) Pub. L. 98–369, § 102(e)(8), added par. (4).
• (h) Pub. L. 98–369, § 56(a), added subsec. (h).

§ 265 Expenses and interest relating to tax-exempt income

• § 265 Pub. L. 98–369, § 16(a), repealed amendments made by Pub. L. 97–34, § 302(c). See 1981 Amendment note below.
• § 265 Pub. L. 98–369, § 56(c), added par. (5).

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

• (a) Pub. L. 98–369, § 174(a), amended subsec. (a) generally, substituting “In general” for “Deduction disallowed” in…
• (b)(3) Pub. L. 98–369, § 174(b)(2)(A), substituted “Two corporations which are members of the same controlled group (as…
• (b)(10) Pub. L. 98–369, § 174(b)(3), substituted “A corporation” for “An S corporation” in introductory provisions and “the…
• (b)(12) Pub. L. 98–369, § 174(b)(4), substituted “the same persons” for “the same individual”.
• (e) Pub. L. 98–369, § 174(b)(1), added subsec. (e).
• (e) Pub. L. 98–369, § 174(a)(2), struck out subsec. (e) which provided that for purposes of subsection (a)(2) where the…
• (f) Pub. L. 98–369, § 174(b)(2)(B), added subsec. (f).
• (f) Pub. L. 98–369, § 174(b)(1), struck out subsec. (f) which related to special rules for unpaid expenses and interest of…
• (f) Pub. L. 98–369, § 721(s), in closing provision of par. (1) substituted “then any deduction allowable under such…

§ 269 Acquisitions made to evade or avoid income tax

• (b) (c) Pub. L. 98–369 added subsec. (b), redesignated former subsec. (b) as (c) and inserted reference to subsec. (b).

§ 269B Stapled entities

• Enacted § 269B

§ 274 Disallowance of certain entertainment, etc., expenses

• (d) Pub. L. 98–369, § 179(b), substituted, in introductory provisions, “No deduction or credit” for “No deduction” and, in…
• (h)(6)(D) Pub. L. 98–369, § 801(c), substituted in heading “with other provisions” for “with section 6103” and in text inserted…

§ 275 Certain taxes

• (a)(4) Pub. L. 98–369, § 801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits…
• (a)(6) Pub. L. 98–369, § 67(b)(2), inserted reference to chapter 46.

§ 280B Demolition of structures

• § 280B Pub. L. 98–369 struck out “certain historic” before “structures” in section catchline, struck out heading “(a) General…

§ 280C Certain expenses for which credits are allowable

• (a) Pub. L. 98–369, § 474(r)(10)(A), (B), redesignated subsec. (b) as (a), in heading substituted “targeted jobs credit”…
• (b) Pub. L. 98–369, § 474(r)(10)(A), redesignated subsec. (c) as (b). Former subsec. (b) redesignated (a).
• (b)(1) (b)(2)(A) Pub. L. 98–369, § 474(r)(10)(C), substituted “29” for “44H”.
• (b)(3) Pub. L. 98–369, § 474(r)(10)(D), substituted “section 30(f)(5)” for “section 44F(f)(5)”, “section 30(f)(1)(B)” for…
• (c) Pub. L. 98–369, § 474(r)(10)(A), redesignated subsec. (c) as (b).

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

• Enacted § 280F

§ 280G Golden parachute payments

• Enacted § 280G

§ 291 Special rules relating to corporate preference items

• (a) Pub. L. 98–369, § 68(a), which directed that each subsection be amended by substituting “20 percent” for “15 percent”…
• (a)(1) Pub. L. 98–369, § 68(a), substituted “20 percent” for “15 percent” in provisions preceding subpar. (A).
• (a)(1) Pub. L. 98–369, § 712(a)(1)(A)(ii), inserted “under section 1250” in provisions following subpar. (B).
• (a)(1)(B) Pub. L. 98–369, § 712(a)(1)(A)(i), inserted “(determined without regard to this paragraph)”.
• (a)(3) Pub. L. 98–369, § 68(a), substituted “20 percent” for “15 percent”.
• (a)(4) Pub. L. 98–369, § 68(b), amended par. (4) generally. Prior to amendment, par. (4) read as follows:
• (a) Pub. L. 98–369, § 68(a), substituted “20 percent” for “15 percent”.
• (b)(1) Pub. L. 98–369, § 68(a), substituted “20 percent” for “15 percent” in provisions following subpar. (B).
• (b)(2) Pub. L. 98–369, § 712(a)(2), inserted “in the case of a deposit located in the United States,”.
• (b) Pub. L. 98–369, § 712(a)(3), substituted “attributable to amounts to which paragraph (1) applied” for “attributable to…
• (e)(1)(B)(iii) Pub. L. 98–369, § 712(a)(4), added cl. (iii).

§ 301 Distributions of property

• (e) Pub. L. 98–369, § 54(b), added subsec. (e). Former subsec. (e) redesignated (f).
• (e)(2) Pub. L. 98–369, § 712(i)(1), substituted “complete liquidation” for “partial or complete liquidation” in subsec.…
• (f) Pub. L. 98–369, § 61(d), added subsec. (f). Former subsec. (f) redesignated (g).
• (f) Pub. L. 98–369, § 54(b), redesignated former subsec. (e) as (f).
• § 301 Pub. L. 98–369, §§ 54(b), 61(d), redesignated former subsec. (e) successively as subsec. (f) and as subsec. (g).
• § 301 Pub. L. 98–369, § 712(i)(1), substituted “complete liquidation” for “partial or complete liquidation” in subsec.…

§ 302 Distributions in redemption of stock

• (f)(3) Pub. L. 98–369 substituted “complete liquidation” for “partial or complete liquidation”.

§ 304 Redemption through use of related corporations

• (b)(2) Pub. L. 98–369, § 712(l)(1), consolidated former subpars. “(A) Where subsection (a)(1) applies” and “(B) Where…
• (b)(3)(A) Pub. L. 98–369, § 712(l)(2), substituted “section 351 and not so much of sections 357 and 358 as relates to section…
• (b)(3)(B)(i) Pub. L. 98–369, § 712(l)(3)(A)(i), substituted “In the case of an acquisition described in section 351, subsection (a)”…
• (b)(3)(B)(iii) Pub. L. 98–369, § 712(l)(3)(B), added cl. (iii).
• (b)(3)(C) Pub. L. 98–369, § 712(l)(4), inserted following cl. (iii) “For purposes of this subparagraph, any assumption of (or…
• (c)(3) Pub. L. 98–369, § 712(l)(5)(A), designated existing first sentence as subpar. “(A) In general” and substituted subpar.…

§ 306 Dispositions of certain stock

• (b)(1) Pub. L. 98–369, § 712(i)(2), substituted “interest, etc.” for “interest” in heading.
• (c)(3) Pub. L. 98–369, § 712(l)(6), incorporated existing second sentence in provision designated subpar. (A) and added…
• (c)(4) Pub. L. 98–369, § 712(l)(5)(B), substituted “the rules of section 304(c)(3)(B) shall apply” for “sections 318(a)(2)(C)…

§ 311 Taxability of corporation on distribution

• § 311 Pub. L. 98–369, § 54(a)(3), substituted “Distributions of appreciated property” for “Appreciated property used to…
• § 311 Pub. L. 98–369, § 54(a)(1), substituted “This subsection shall be applied after the applications of subsections (b) and…
• § 311 Pub. L. 98–369, § 54(a)(1), struck out “of part or all of his stock in such corporation” before “and”.
• § 311 Pub. L. 98–369, § 54(a)(2)(A), substituted provisions relating to a distribution which is made with respect to…
• § 311 Pub. L. 98–369, § 54(a)(2)(A), (B), redesignated subpars. (C) to (F) as (B) to (E), respectively, and struck out former…
• § 311 Pub. L. 98–369, § 712(j), added subpar. (C).
• § 311 Pub. L. 98–369, § 54(a)(2)(C), added par. (3).

§ 312 Effect on earnings and profits

• (a)(2) Pub. L. 98–369, § 61(c)(1)(A), inserted “(or, in the case of obligations having original issue discount, the aggregate…
• (e) Pub. L. 98–369, § 61(a)(2)(B), struck out subsec. (e) which provided: “In the case of amounts distributed in a…
• (h) Pub. L. 98–369, § 63(b), amended subsec. (h) generally, designating existing provisions as par. (1) and adding par. (2).
• (j) Pub. L. 98–369, § 61(a)(2)(A), struck out par. (3) which provided: “If a foreign investment company (as defined in…
• (k)(3)(A) Pub. L. 98–369, § 111(e)(5), substituted “18-year real property and low-income housing” for “15-year real property” in…
• (k)(3)(A) Pub. L. 98–369, § 61(b), substituted “40 years” for “35 years” in table item relating to 15-year real property.…
• (n) Pub. L. 98–369, § 61(a)(1), added subsec. (n).
• (o) Pub. L. 98–369, § 61(c)(1)(B), added subsec. (o).

§ 318 Constructive ownership of stock

• (a)(5)(E) Pub. L. 98–369, § 721(j), added subpar. (E).
• (b)(4) Pub. L. 98–369, § 712(k)(5)(E), substituted “section 338(h)(3) (defining purchase)” for “section 338(h)(3)(B) (relating…

§ 338 Certain stock purchases treated as asset acquisitions

• (a)(1) Pub. L. 98–369, § 712(k)(1)(A), inserted “at fair market value” after “acquisition date”.
• (b) Pub. L. 98–369, § 712(k)(1)(B), substituted “Basis of assets after deemed purchase” for “Price at which deemed sale…
• (b)(1) Pub. L. 98–369, § 712(k)(1)(B), amended par. (1) generally, substituting “as purchased for an amount equal to the sum…
• (b)(2) Pub. L. 98–369, § 712(k)(1)(B), amended par. (2) generally, incorporating former par. (1)(B) provision, inserting…
• (b)(3) Pub. L. 98–369, § 712(k)(1)(B), added par. (3). Former par. (3) redesignated (5).
• (b)(4) Pub. L. 98–369, § 712(k)(1)(B), redesignated former par. (2) as (4), substituted in introductory text “corporation’s…
• (b)(5) Pub. L. 98–369, § 712(k)(1)(B), redesignated former par. (3) as (5) and inserted reference to par. (2).
• (b)(6) Pub. L. 98–369, § 712(k)(1)(B), added par. (6).
• (c) Pub. L. 98–369, § 712(k)(2), inserted in last sentence “and section 333 does not apply to such liquidation”.
• (e)(2) Pub. L. 98–369, § 712(k)(3), substituted “wholly” for “(in whole or in part)” in subpar. (B), struck out subpar. (D)…
• (g)(1) Pub. L. 98–369, § 712(k)(4), substituted “the 15th day of the 9th month beginning after the month in which the…
• (h)(1) Pub. L. 98–369, § 712(k)(5)(C), included within 12-month acquisition period the period beginning with the date on which…
• (h)(3)(A)(ii) Pub. L. 98–369, § 712(k)(5)(D), included references to sections 354, 355, and 356 and in defining “purchase” provided…
• (h)(3)(B) Pub. L. 98–369, § 712(k)(5)(A), substituted in heading “under subsection (a)” for “of stock of subsidiaries” and in…
• (h)(3)(C) Pub. L. 98–369, § 712(k)(5)(B), added subpar. (C).
• (h)(7) Pub. L. 98–369, § 712(k)(6)(A), added par. (7) and struck out former par. (7) which had provided that acquisitions by…
• (h)(8) Pub. L. 98–369, § 712(k)(6)(A), added par. (8) incorporating former par. (7) provision stating that “Except as…
• (h)(9) Pub. L. 98–369, § 712(k)(6)(A), (B), redesignated former par. (8) as (9) and substituted therein “paragraph (10)” for…
• (h)(10) Pub. L. 98–369, § 712(k)(6)(A), redesignated former par. (9) as (10).
• (h)(11) (h)(12) (h)(13) (h)(14) (h)(15) Pub. L. 98–369, § 712(k)(6)(C), added pars. (11) to (15).
• (i) Pub. L. 98–369, § 712(k)(7), provided in introductory text that the regulations be appropriate to carry out the…

§ 367 Foreign corporations

• (a) Pub. L. 98–369, § 131(a), amended subsec. (a) generally, revising provisions of pars. (1) and (2), and adding pars. (3)…
• (d) Pub. L. 98–369, § 131(b), amended subsec. (d) generally, substituting provision providing special rules relating to…
• (e) (f) Pub. L. 98–369, § 131(c), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 368 Definitions relating to corporate reorganizations

• (a)(2)(F)(viii) Pub. L. 98–369, § 174(b)(5)(D), struck out cl. (viii) which provided that in applying paragraph (3) of section 267(b)…
• (a)(2)(G) Pub. L. 98–369, § 63(a), added subpar. (G).
• (c) Pub. L. 98–369, § 64(a), designated existing provisions as par. (1) and added par. (2).

§ 381 Carryovers in certain corporate acquisitions

• (c)(23) Pub. L. 98–369, § 474(r)(11)(B), redesignated par. (25) as (23). Former par. (23), relating to credit under section 38…
• (c)(24) Pub. L. 98–369, § 474(r)(11)(B), redesignated par. (28) as (24). Former par. (24), relating to credit under section 40…
• (c)(25) Pub. L. 98–369, § 474(r)(11)(B), (C), redesignated par. (29) as (25), and substituted “30” for “44F” wherever appearing…
• (c)(26) Pub. L. 98–369, § 474(r)(11)(D), added par. (26). Former par. (26), relating to credit under section 44B for employment…
• (c) Pub. L. 98–369, § 474(r)(11)(A), struck out par. (27) relating to credit under section 44E for alcohol used as fuel.
• (c) Pub. L. 98–369, § 474(r)(11)(B), redesignated pars. (28) and (29) as (24) and (25), respectively.
• (c) Pub. L. 98–369, § 474(r)(11)(A), struck out par. (30) relating to credit under section 44G.
• § 381 Pub. L. 98–369, § 211(b)(4), substituted “section 810” for “section 812(f)”.

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

• (b)(1) Pub. L. 98–369, in section as amended by Pub. L. 94–455, substituted “subparagraph (A), (B), (C), or (F) of section…

§ 383 Special limitations on certain excess credits, etc.

• § 383 Pub. L. 98–369, § 474(r)(12)(A)(ii), in catchline of section 383, as in effect prior to amendment by Pub. L. 94–455, §…
• § 383 Pub. L. 98–369, § 474(r)(12)(B)(ii), in catchline of section 383, as amended by Pub. L. 94–455, § 806(f)(2), as related…
• § 383 Pub. L. 98–369, § 474(r)(12)(B)(ii), in catchline of section 383, as amended by Pub. L. 94–455, § 806(f)(2), as related…
• § 383 Pub. L. 98–369, § 474(r)(12)(A)(i), in section 383, as in effect prior to amendment by Pub. L. 94–455, § 806(f)(2), as…
• § 383 Pub. L. 98–369, § 474(r)(12)(B)(i), in section 383, as amended by Pub. L. 94–455, § 806(f)(2), as related to section…
• § 383 Pub. L. 98–369, § 474(r)(12)(B)(i), in section 383, as amended by Pub. L. 94–455, § 806(f)(2), as related to section…

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

• (a)(9) Pub. L. 98–369, § 521(a)(1), amended par. (9) generally, redesignating existing provisions as subpar. (A) and in…
• (a)(9) Pub. L. 98–369, § 521(a)(2), repealed amendment made by Pub. L. 97–248, § 242(a). See 1982 Amendment note below.
• (a)(10)(B)(iii) Pub. L. 98–369, § 524(d)(1), added cl. (iii).
• (a)(21) Pub. L. 98–369, § 474(r)(13), substituted provisions relating to the amount of the credit which would be allowable…
• (a)(22) Pub. L. 98–369, § 491(e)(4), substituted “section 409” for “section 409A”.
• (a)(23) Pub. L. 98–369, § 491(e)(5), substituted “section 409(h)” for “section 409A(h)” in two places.
• (a)(24) Pub. L. 98–369, § 211(b)(5), substituted “section 818(a)(6)” for “section 805(d)(6)”.
• (e) Pub. L. 98–369, § 713(d)(3), repealed subsec. (e) which related to contributions for premiums on annuity, etc.…
• (f)(2) Pub. L. 98–369, § 713(c)(2)(A), substituted “(as defined in section 408(n))” for “(as defined in subsection (d)(1))”.
• (h)(6) Pub. L. 98–369, § 528(b), added par. (6).
• (k)(1) (k)(2) Pub. L. 98–369, § 527(b)(1), inserted “(or a pre-ERISA money purchase plan)”.
• (k)(2)(B) Pub. L. 98–369, § 527(b)(3), substituted “(or in the case of a profit sharing or stock bonus plan, hardship or the…
• (k)(3)(A) Pub. L. 98–369, § 527(a), struck out “qualified” before “cash or deferred arrangement”, substituted “shall not be…
• (k)(5) Pub. L. 98–369, § 527(b)(2), added par. (5).

§ 402 Taxability of beneficiary of employees’ trust

• (a) Pub. L. 98–369, § 1001(b)(3), substituted “6 months” for “1 year”.
• (a) Pub. L. 98–369, § 522(a)(1), substituted “any portion of the balance to the credit of an employee in a qualified trust…
• (a) Pub. L. 98–369, § 522(d)(1)(A), (2), substituted “qualified total distribution” for “qualifying rollover distribution”…
• (a) Pub. L. 98–369, § 522(b), added subpar. (D). Former subpar. (D) redesignated (E).
• (a) Pub. L. 98–369, § 491(d)(9), struck out subcl. (III), which included a retirement bond described in section 409 within…
• (a) Pub. L. 98–369, § 522(b), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F).
• (a) Pub. L. 98–369, § 522(d)(1)(B), substituted “qualified total distribution” for “qualifying rollover distribution” in…
• (a) Pub. L. 98–369, § 522(d)(3), substituted “gross income (determined without regard to this paragraph)” for “gross…
• (a) Pub. L. 98–369, § 522(d)(4), substituted provision dealing with partial distribution for provision dealing with…
• (a) Pub. L. 98–369, § 522(b), redesignated subpar. (E) as (F).
• (a) Pub. L. 98–369, § 522(d)(5), substituted “subparagraph (E)(iv)” for “subparagraph (D)(iv)”.
• (a) Pub. L. 98–369, § 491(d)(10), substituted “or (II)” for “, (II), or (III)”.
• (a) Pub. L. 98–369, § 522(d)(5), substituted “subparagraph (E)(iv)” for “subparagraph (D)(iv)”.
• (a) Pub. L. 98–369, § 491(d)(11), substituted “(III) or (IV)” for “(IV) and (V)”.
• (a) Pub. L. 98–369, § 713(c)(3), substituted “Key employees” for “Self-employed individuals and owner-employees” in heading…
• (a) Pub. L. 98–369, § 522(d)(6), substituted “paragraph (5)(E)(i)” for “paragraph (5)(D)(i)”.
• (a) Pub. L. 98–369, § 522(d)(7), substituted “employee contributions (or, in the case of a partial distribution, the amount…
• (a) Pub. L. 98–369, § 522(d)(1)(C), (8), substituted “qualified total distribution” for “qualifying rollover distribution”…
• (a) Pub. L. 98–369, § 522(c), substituted provisions relating to rollover where spouse receives distributions after death…
• (e)(4) Pub. L. 98–369, § 1001(b)(3), substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984…
• (e)(5) Pub. L. 98–369, § 491(c)(2), added par. (5).

§ 403 Taxation of employee annuities

• (a)(2) Pub. L. 98–369, § 1001(b)(4), substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984…
• (a)(4)(A)(i) Pub. L. 98–369, § 522(a)(2), substituted “any portion of the balance to the credit of an employee in an employee…
• (a)(4)(B) Pub. L. 98–369, § 522(d)(9), substituted “(B) through (F)” for “(B) through (E)”.
• (b)(1) Pub. L. 98–369, § 491(d)(12), struck out “or 409(b)(3)(C)” after “408(d)(3)(A)(iii)”.
• (b)(7)(D) Pub. L. 98–369, § 521(c), added subpar. (D).
• (b)(8)(A)(i) Pub. L. 98–369, § 522(a)(3), substituted “any portion of the balance to the credit of an employee in an annuity…
• (b)(8)(B) Pub. L. 98–369, § 522(d)(10), substituted provisions relating to special rules for partial distributions for provisions…
• (b)(8) Pub. L. 98–369, § 522(d)(11), substituted “(F)(i)” for “(D)(v), and (E)(i)”.

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

• (a)(8)(D) Pub. L. 98–369, § 713(d)(6), inserted “(determined without regard to the deductions allowed by this section and section…
• (a)(9) (a)(10) Pub. L. 98–369, § 713(d)(4)(A), struck out par. (9) relating to plans benefiting self-employed individuals and…
• (b) Pub. L. 98–369, § 512(a), amended subsec. (b) generally, inserting heading, redesignating former heading as par. (1)…
• (e) Pub. L. 98–369, § 713(d)(9), substituted “under paragraph (1), (2), or (3) of subsection (a)” for “under this section”.
• (f) Pub. L. 98–369, § 713(b)(3), repealed subsec. (f) which related to certain loan repayments considered as contributions.
• (h) Pub. L. 98–369, § 713(d)(5), repealed par. (4) which related to effect on self-employed individuals or…
• (i) Pub. L. 98–369, § 474(r)(14), in par. (1), substituted “If any portion of the employee stock ownership credit…
• (k) Pub. L. 98–369, § 542(a), added subsec. (k).

§ 406 Employees of foreign affiliates covered by section 3121(l) agreements

• (a) Pub. L. 98–369, § 491(d)(13), substituted in introductory provision “or an annuity plan described in section 403(a)”…
• (a)(3) Pub. L. 98–369, § 491(d)(14), substituted “or 403(a)” for “, 403(a), or 405(a)”.
• (d) Pub. L. 98–369, § 491(d)(15)(A), (B), substituted in introductory provision “section 404” for “sections 404 and…
• (d)(2) Pub. L. 98–369, § 491(d)(15)(C), struck out “(or section 405(c))” after “section 404”.

§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States

• (a)(1) Pub. L. 98–369, § 491(d)(16), substituted “or an annuity plan described in section 403(a)” for “, an annuity plan…
• (a)(1)(B) Pub. L. 98–369, § 491(d)(17), substituted “or 403(a)” for “, 403(a), or 405(a)”.
• (d) Pub. L. 98–369, § 491(d)(18)(A), (B), substituted in introductory provision “section 404” for “sections 404 and…
• (d)(2) Pub. L. 98–369, § 491(d)(18)(C), struck out “(or section 405(c))” after “section 404”.

§ 408 Individual retirement accounts

• (a)(1) Pub. L. 98–369, § 491(d)(19), substituted “or 403(b)(8)” for “403(b)(8), 405(d)(3), or 409(b)(3)(C)”.
• (a)(6) Pub. L. 98–369, § 521(b)(1), added par. (6) and struck out former par. (6) which provided that the entire interest of…
• (a) Pub. L. 98–369, § 521(b)(1), struck out par. (7) which provided that if (A) an individual for whose benefit the trust…
• (b)(3) Pub. L. 98–369, § 521(b)(2), added par. (3) and struck out former par. (3) which provided that the entire interest of…
• (b)(4) (b) Pub. L. 98–369, § 521(b)(2), redesignated par. (5) as (4) and struck out former par. (4) which provided that if (A) the…
• (d)(3)(A)(i) Pub. L. 98–369, § 491(d)(20), struck out “or retirement bond” before “for the benefit”.
• (d)(3)(A)(ii) Pub. L. 98–369, § 522(d)(12), substituted “rollover contribution of a qualified total distribution (as defined in…
• (d)(3)(B) Pub. L. 98–369, § 491(d)(21), substituted “or an individual retirement annuity” for “, individual retirement annuity…
• (d)(3)(C) (d)(3)(D) Pub. L. 98–369, § 713(g)(2), designated the subpar. (C), as added by section 335(a)(1) of Pub. L. 97–248, relating to…
• (d)(3)(D)(ii) Pub. L. 98–369, § 491(d)(22), struck out “bond,” after “annuity,”.
• (d)(6) Pub. L. 98–369, § 491(d)(23), substituted “or an individual retirement annuity” for “, individual retirement annuity…
• (h) Pub. L. 98–369, § 713(c)(2)(B), substituted “(as defined in subsection (n))” for “(as defined in section 401(d)(1))”.
• (i) Pub. L. 98–369, § 147(a), inserted “(and the years to which they relate)”.
• (k)(1) Pub. L. 98–369, § 713(f)(2), amended par. (1) generally, designating existing provisions as subpar. (A) and adding…
• (k)(3)(C) Pub. L. 98–369, § 713(f)(5)(B), inserted provision which required annual adjustment of the $200,000 amount concurrently…
• (k)(3)(D) Pub. L. 98–369, § 713(j), substituted in penultimate sentence “OASDI contributions (as defined in section 401(l)(2)”…
• (k)(3) Pub. L. 98–369, § 491(d)(24), substituted “or 403(a)” for “, 403(a), or 405(a)”.

§ 409 Qualifications for tax credit employee stock ownership plans

• (b)(1)(A) Pub. L. 98–369, § 474(r)(15)(A), (B), substituted “41” for “44G” and struck out “48(n)(1)(A) or” after “requirements of…
• (b)(4) Pub. L. 98–369, § 474(r)(15)(A), substituted “41” for “44G”.
• (g) Pub. L. 98–369, § 474(r)(15)(A), (C), substituted “41” for “44G” in two places, and inserted provision directing that…
• (i)(1)(A) Pub. L. 98–369, § 474(r)(15)(A), (D), substituted “41” for “44G”, and struck out “48(n)(1) or” after “taxable year…
• (k) Pub. L. 98–369, § 474(r)(15)(E), inserted provision requiring that, for purposes of this subsection, the reference to…
• (m) Pub. L. 98–369, § 474(r)(15)(A), substituted “41” for “44G”.
• (n)(3) Pub. L. 98–369, § 474(r)(15)(A), substituted “41” for “44G”.

§ 412 Minimum funding standards

• (a)(2) Pub. L. 98–369 struck out “or 405(a)” after “section 403(a)”.

§ 414 Definitions and special rules

• (h)(1)(B) Pub. L. 98–369, § 491(d)(26), struck out “or 405(a)” after “section 403(a)”.
• (l) Pub. L. 98–369, § 491(d)(27), struck out “or 405” after “section 403(a)”.
• (m)(6)(B) Pub. L. 98–369, § 526(a)(1), substituted “section 318(a)” for “section 267(c)”.
• (m) Pub. L. 98–369, § 526(d)(2), as amended by Pub. L. 99–514, § 1852(f), struck out par. (7) relating to regulations. See…
• (n)(2) Pub. L. 98–369, §§ 526(b)(1), 713(i), made identical amendments, substituting “any person who is not an employee of the…
• (o) Pub. L. 98–369, § 526(d)(1), added subsec. (o).

§ 415 Limitations on benefits and contribution under qualified plans

• (a)(2) Pub. L. 98–369, § 491(d)(28), struck out subpar. (D) which related to application of this section to a plan described…
• (b)(2)(A) (b)(2)(B) Pub. L. 98–369, § 491(d)(29), (30), substituted “and 408(d)(3)” for “408(d)(3) and 409(b)(3)(C)”.
• (b)(2)(C) Pub. L. 98–369, § 713(a)(1)(A), substituted provision respecting determination as to whether $90,000 limitation has…
• (b)(2)(D) Pub. L. 98–369, § 713(a)(1)(B), substituted “limit” for “limitation” in heading, and in text substituted provision…
• (b)(2)(E) Pub. L. 98–369, § 713(a)(1)(C), provided in cls. (i) and (iii) for adjustment of any limitation and substituted in cl.…
• (c)(2) Pub. L. 98–369, § 491(d)(31), substituted “and 408(d)(3)” for “405(d)(3), 408(d)(3), and 409(b)(3)(C)”.
• (c)(3)(C) Pub. L. 98–369, § 713(k), inserted in introductory text “in a profit-sharing or stock bonus plan”, and substituted in…
• (c)(6)(B) Pub. L. 98–369, § 491(e)(6), substituted “section 409” for “section 409A”.
• (c)(6) Pub. L. 98–369, § 713(d)(4)(B)(i)–(iii), substituted “paragraph (9)” for “paragraph (10)” of section 404(a), section…
• (c)(7) (c)(8) Pub. L. 98–369, § 713(d)(7)(A), redesignated par. (8) as (7), and struck out former par. (7) relating to certain level…
• (d)(2)(A) Pub. L. 98–369, § 15(b), substituted “1986” for “1984”.
• (d)(3) Pub. L. 98–369, § 15(a), substituted “January 1, 1988” for “January 1, 1986”.
• (e) Pub. L. 98–369, § 713(d)(7)(B), struck out reference to subsec. (c)(8).
• (e) Pub. L. 98–369, § 713(a)(3), added subpar. (C).
• (k)(1) Pub. L. 98–369, § 491(d)(32), struck out subpars. (C) and (H), which included a qualified bond purchase plan described…
• (l) Pub. L. 98–369, § 528(a), added subsec. (l).

§ 416 Special rules for top-heavy plans

• (c)(2)(C) Pub. L. 98–369, § 524(c)(1), struck out subpar. (C) which provided that for purposes of this paragraph, any employer…
• (d) Pub. L. 98–369, § 713(f)(5)(A), inserted “at the same time and”.
• (f) Pub. L. 98–369, § 713(f)(6)(A), substituted “required” for “require”.
• (g)(3) Pub. L. 98–369, § 713(f)(4), inserted at end “The preceding sentence shall also apply to distributions under a…
• (g)(4)(E) Pub. L. 98–369, § 524(b)(1), added subpar. (E).
• (i)(1)(A) Pub. L. 98–369, § 713(f)(1)(A), (C), substituted in provisions preceding cl. (i) “an employee” for “any participant in…
• (i)(1)(A)(i) Pub. L. 98–369, § 524(a)(1), inserted “having an annual compensation greater than 150 percent of the amount in effect…
• (i)(1)(A)(ii) Pub. L. 98–369, § 713(f)(1)(B), required a key employee to have annual compensation from the employer of more than the…
• (i)(1)(B)(iii) Pub. L. 98–369, § 713(f)(6)(B), substituted subparagraph “(A)(ii)” for “(A)(ii)(II)”.
• (i)(1)(C) Pub. L. 98–369, § 713(f)(1)(A), substituted in heading “ownership in the employer” for “5-percent or 1-percent owners”.

§ 419 Treatment of funded welfare benefit plans

• Enacted § 419

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

• Enacted § 419A

§ 422 Incentive stock options

• (c) Pub. L. 98–369, § 2662(f)(1), substituted “section 37(e)(3)” for “section 105(d)(4)”.
• (c) Pub. L. 98–369, § 555(a)(1), added par. (10).

§ 423 Employee stock purchase plans

• (a)(1) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 424 Definitions and special rules

• (h)(3)(B) Pub. L. 98–369 struck out reference to section 422A(b)(5).

§ 441 Period for computation of taxable income

• (b)(4) Pub. L. 98–369, § 803(a), added par. (4).
• (f)(2)(A) Pub. L. 98–369, § 474(b)(2), substituted “section 15” for “section 21” in provisions preceding cl. (i).
• (h) Pub. L. 98–369, § 803(b), added subsec. (h).

§ 446 General rule for methods of accounting

• (f) Pub. L. 98–369 added subsec. (f).

§ 453 Installment method

• (g) Pub. L. 98–369, § 421(b)(6)(C), struck out “spouse or” after “property to” in heading.
• (h)(1)(C) Pub. L. 98–369, § 421(b)(6)(B), inserted “married to each other or are”.
• (i) Pub. L. 98–369, § 112(a), amended subsec. (i) generally, substituting provisions relating to recognition of recapture…

§ 453B Gain or loss on disposition of installment obligations

• (d) Pub. L. 98–369, § 492(b)(3), struck out “1251(c),” after “1250(a),” in provision following subpar. (B).
• (d) Pub. L. 98–369, § 43(c)(2), substituted “1254(a), or 1276(a)” for “or 1254(a)”.
• (e)(1) Pub. L. 98–369, § 211(b)(6)(A), substituted “section 816(a)” for “section 801(a)”.
• (e)(2) Pub. L. 98–369, § 211(b)(6)(B), substituted “as not related to insurance business” for “as investment income” in…
• (g) Pub. L. 98–369, § 421(b)(3), added subsec. (g).

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

• (e)(2) Pub. L. 98–369, § 491(d)(33), struck out subpar. (C) which provided that par. (1) of this subsection not apply to a…

§ 461 General rule for taxable year of deduction

• (f)(4) Pub. L. 98–369, § 91(e), inserted “determined after application of subsection (h)”.
• (h) (i) Pub. L. 98–369, § 91(a), added subsecs. (h) and (i).

§ 465 Deductions limited to amount at risk

• (a)(1)(B) Pub. L. 98–369, § 721(x)(2), substituted “a C corporation” for “a corporation”.
• (b)(3) Pub. L. 98–369, § 432(c), designated existing provisions as subpar. (A), in subpar. (A) as so designated struck out…
• (c)(2) Pub. L. 98–369, § 432(b), designated existing provisions as subpar. (A), in subpar. (A) as so designated, redesignated…
• (c)(7) Pub. L. 98–369, § 432(a), added par. (7).

§ 467 Certain payments for the use of property or services

• Enacted § 467

§ 468 Special rules for mining and solid waste reclamation and closing costs

• Enacted § 468

§ 468A Special rules for nuclear decommissioning costs

• Enacted § 468A

§ 472 Last-in, first-out inventories

• (g) Pub. L. 98–369 added subsec. (g).

§ 483 Interest on certain deferred payments

• (a) Pub. L. 98–369 amended subsec. (a) generally, substituting “For purposes of this title, in the case of any payment (1)…
• (b) Pub. L. 98–369 amended subsec. (b) generally, substituting provisions directing that the present value of a payment be…
• (c) Pub. L. 98–369 substituted “subsection (a) applies” for “section applies” in heading.
• (c)(1) Pub. L. 98–369 substituted “under which, using a discount rate equal to 110 percent of the applicable Federal rate…
• (c)(2) Pub. L. 98–369 substituted “Treatment of other debt instruments” for “Treatment of other evidence of indebtedness” in…
• (c)(3) Pub. L. 98–369 added par. (3).
• (d) Pub. L. 98–369 amended subsec. (d) generally, substituting provisions relating to exceptions and limitations for…
• (e) Pub. L. 98–369 amended subsec. (e) generally, substituting provisions relating to interest rates in case of sale of…
• (f) Pub. L. 98–369 amended subsec. (f) generally, substituting provisions relating to maximum rate of interest on certain…
• (g) Pub. L. 98–369 amended subsec. (g) generally, substituting provisions which related to calling for the promulgation of…
• § 483 Pub. L. 98–369 added subsec. (h).

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

• (c)(1) Pub. L. 98–369, § 2813(b)(2), designated existing provisions as subpar. (A) and added subpar. (B).
• (c)(1)(A) Pub. L. 98–369, § 1079, substituted provisions referring to corporations exempt from Federal income taxes under any Act…
• (k) Pub. L. 98–369, § 1032(a), added subsec. (k). Former subsec. (k) redesignated (l).
• (l) Pub. L. 98–369, § 2813(b)(1), added subsec. (l). Former subsec. (l) redesignated (m).
• (l) Pub. L. 98–369, § 1032(a), redesignated former subsec. (k) as (l).
• (m) Pub. L. 98–369, § 2813(b)(1), redesignated former subsec. (l) as (m).

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

• Enacted § 505

§ 507 Termination of private foundation status

• (d)(2)(C) Pub. L. 98–369 added subpar. (C).

§ 512 Unrelated business taxable income

• (a)(3) Pub. L. 98–369, § 511(b)(1)(A), substituted “paragraph (7), (9), (17), or (20) of section 501(c)” for “section…
• (a)(3)(B)(ii) Pub. L. 98–369, § 511(b)(1)(B), substituted “paragraph (9), (17), or (20) of section 501(c)” for “section 501(c)(9)”.
• (a)(3)(C) (a)(3)(D) Pub. L. 98–369, § 511(b)(1)(A), substituted in subpars. (C) and (D) “paragraph (7), (9), (17), or (20) of section…
• (a)(3)(E) Pub. L. 98–369, § 511(b)(2), added subpar. (E).

§ 514 Unrelated debt-financed income

• (c)(9) Pub. L. 98–369, § 1034(a), amended par. (9) generally, substituting provisions relating to real property acquired by a…
• (c)(9)(B)(iii) Pub. L. 98–369, § 174(b)(5)(B), inserted reference to section 707(b).
• (g) Pub. L. 98–369, § 1034(b), added subsec. (g).

§ 527 Political organizations

• (g)(1) Pub. L. 98–369, § 474(r)(16), substituted “section 24(c)(2)” for “section 41(c)(2)”.
• (h)(2)(B) Pub. L. 98–369, § 722(c), inserted “Nothing in this subsection shall be construed to require any designation where…

§ 532 Corporations subject to accumulated earnings tax

• (c) Pub. L. 98–369 added subsec. (c).

§ 535 Accumulated taxable income

• (b)(5) Pub. L. 98–369, § 58(b), designated existing provisions as subpar. (A), substituted “Except as provided in subparagraph…
• (b)(6) Pub. L. 98–369, § 58(b), divided existing par. (6) into subpars. (A) and (B) and substituted references to the…
• (b)(7) Pub. L. 98–369, § 58(b), substituted “Capital loss carryovers” for “Capital loss” in heading, redesignated existing…
• (b)(8) Pub. L. 98–369, § 58(b), added par. (8).
• (d) Pub. L. 98–369, § 125(a), added subsec. (d).

§ 542 Definition of personal holding company

• (b)(5) Pub. L. 98–369 substituted “section 801” for “section 802”.

§ 543 Personal holding company income

• (a)(1)(C) Pub. L. 98–369 struck out subpar. (C) providing for nonapplication of par. (1) to dividends to which section 302(b)(4)…

§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions

• (c)(2) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 584 Common trust funds

• (c)(1) Pub. L. 98–369 substituted “6 months” for “1 year”, wherever appearing, applicable to property acquired after June 22…

§ 594 Alternative tax for mutual savings banks conducting life insurance business

• (b) Pub. L. 98–369 substituted “section 816” for “section 801”.

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

• (c)(2) Pub. L. 98–369, § 25(b)(1), struck out last sentence providing that in applying this paragraph, there shall not be…
• (c)(3)(A) Pub. L. 98–369, § 25(b)(2), inserted at end “Clause (ii) shall not apply after December 31, 1983.”
• (c)(7)(D) Pub. L. 98–369, § 71(b), substituted “property contributed to the partnership by a partner, section 704(c) (relating to…
• (c)(7) Pub. L. 98–369, § 25(b)(3), inserted at end “This subparagraph shall not apply after December 31, 1983.”
• (c)(9) Pub. L. 98–369, § 25(b)(4), substituted “this subsection” for “paragraph (1)”.

§ 631 Gain or loss in the case of timber, coal, or domestic iron ore

• (a) Pub. L. 98–369, § 1001(c)(1), (e), substituted “on the first day of such year and for a period of more than 6 months…
• (b) (c) Pub. L. 98–369, § 1001(c)(2), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (b) (c) Pub. L. 98–369, § 178(a), inserted “or coal” after “iron ore” wherever appearing in last sentence of subsec. (c).

§ 642 Special rules for credits and deductions

• (a) Pub. L. 98–369, § 474(r)(17), substituted “section 24” for “section 41”.
• (c)(3) (c)(4) Pub. L. 98–369, § 1001(b)(8), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…

§ 643 Definitions applicable to subparts A, B, C, and D

• (d) Pub. L. 98–369, § 81(a), added subsec. (d) relating to treatment of property distributed in kind.
• (d) Pub. L. 98–369, § 722(h)(3), added subsec. (d) relating to coordination with back-up withholding.
• (e) Pub. L. 98–369, § 82(a), added subsec. (e).

§ 664 Charitable remainder trusts

• (f) Pub. L. 98–369 added subsec. (f).

§ 691 Recipients of income in respect of decedents

• (b) Pub. L. 98–369 substituted “section 27” for “section 33” in provisions preceding par. (1) and in provisions of par. (1)…

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

• (c)(1) Pub. L. 98–369, § 722(g)(2), which directed amendment of par. (1) of this section by substituting “as a result of…
• (c)(2)(A) Pub. L. 98–369, § 722(g)(3), inserted “which a preponderance of the evidence indicates was”.

§ 702 Income and credits of partner

• (a)(1) (a)(2) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 704 Partner’s distributive share

• (c) Pub. L. 98–369 amended subsec. (c) generally, substituting provisions directing that, under regulations prescribed by…

§ 705 Determination of basis of partner’s interest

• (a)(3) Pub. L. 98–369 substituted “for any partnership oil and gas property to the extent such deduction does not exceed the…

§ 706 Taxable years of partner and partnership

• (c)(2)(A) Pub. L. 98–369, § 72(b)(1), struck out last sentence providing that such partner’s distributive share of item described…
• (c)(2)(B) Pub. L. 98–369, § 72(b)(2), struck out “, but such partner’s distributive share of items described in section 702(a)…
• (d) Pub. L. 98–369, § 72(a), added subsec. (d).

§ 707 Transactions between partner and partnership

• (a) Pub. L. 98–369 designated existing provisions as par. (1) and added par. (2).

§ 722 Basis of contributing partner’s interest

• § 722 Pub. L. 98–369 inserted “under section 721(b)” after “gain recognized”.

§ 723 Basis of property contributed to partnership

• § 723 Pub. L. 98–369 inserted “under section 721(b)” after “gain recognized”.

§ 724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

• Enacted § 724

§ 734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

• (b) Pub. L. 98–369 inserted at end “Paragraph (1)(B) shall not apply to any distributed property which is an interest in…

§ 735 Character of gain or loss on disposition of distributed property

• (c) Pub. L. 98–369 added subsec. (c).

§ 743 Special rules where section 754 election or substantial built-in loss

• (b) Pub. L. 98–369 substituted “property contributed to the partnership by a partner, section 704(c) (relating to…

§ 751 Unrealized receivables and inventory items

• (c) Pub. L. 98–369, § 492(b)(4), struck out “farm recapture property (as defined in section 1251(e)(1)),” before “farm…
• (c) Pub. L. 98–369, § 43(c)(3), inserted last sentence.
• (f) Pub. L. 98–369, § 76(a), added subsec. (f).

§ 761 Terms defined

• (e) (f) Pub. L. 98–369 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 801 Tax imposed

• Enacted § 801

§ 803 Life insurance gross income

• Enacted § 803

§ 804 Life insurance deductions

• Enacted § 804

§ 805 General deductions

• Enacted § 805

§ 807 Rules for certain reserves

• Enacted § 807

§ 808 Policyholder dividends deduction

• Enacted § 808

§ 811 Accounting provisions

• Enacted § 811
• (b)(3) Pub. L. 98–369, § 42(a)(8), substituted “section 1273” for “section 1232(b)”.

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

• Enacted § 812

§ 814 Contiguous country branches of domestic life insurance companies

• Enacted § 814

§ 816 Life insurance company defined

• Enacted § 816

§ 817 Treatment of variable contracts

• Enacted § 817

§ 818 Other definitions and special rules

• Enacted § 818
• (b)(1)(A) Pub. L. 98–369, § 1001(b)(10), (e), substituted “6 months” for “1 year” in two places, applicable to property acquired…

§ 832 Insurance company taxable income

• (b)(4) Pub. L. 98–369, in provisions following subpar. (B), substituted “section 816(b) but determined as provided in section…

§ 841 Credit for foreign taxes

• § 841 Pub. L. 98–369 substituted “section 801” for “section 802”, wherever appearing, and “section 801(b)” for “section…

§ 845 Certain reinsurance agreements

• Enacted § 845

§ 851 Definition of regulated investment company

• (a) Pub. L. 98–369 struck out “(other than a personal holding company as defined in section 542)” after “any domestic…

§ 852 Taxation of regulated investment companies and their shareholders

• (a) Pub. L. 98–369, § 1071(a)(3), added par. (3).
• (b)(1) Pub. L. 98–369, § 1071(a)(2), inserted provision that in the case of a regulated investment company which is a personal…
• (b)(2)(F) Pub. L. 98–369, § 1071(b)(1), added subpar. (F).
• (b)(3)(B) Pub. L. 98–369, § 1001(b)(11), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (b)(4)(A)(i) Pub. L. 98–369, § 55(a)(1), substituted “subparagraph (B) or (D) of paragraph (3) provides that any amount with respect…
• (b)(4)(A)(ii) Pub. L. 98–369, § 55(a)(1), substituted “6 months or less” for “less than 31 days”.
• (b)(4)(C) Pub. L. 98–369, § 55(a)(2), substituted “the rules of paragraphs (3) and (4) of section 246(c) shall apply in…
• (b)(4)(D) Pub. L. 98–369, § 55(a)(3), added subpar. (D).
• (e) Pub. L. 98–369, § 1071(a)(4), added subsec. (e).

§ 854 Limitations applicable to dividends received from regulated investment company

• (b) Pub. L. 98–369, § 16(a), repealed amendments made by Pub. L. 97–34, § 302(c). See 1981 Amendment note below.
• (b)(1) Pub. L. 98–369, § 52(a), increased the required amount of dividends by substituting provisions directing that in any…
• (b)(3)(A) Pub. L. 98–369, § 52(c), substituted provisions directing that in the case of 1 or more sales or other dispositions of…
• (b)(4) Pub. L. 98–369, § 52(b), added par. (4).

§ 856 Definition of real estate investment trust

• (c)(4)(A) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 857 Taxation of real estate investment trusts and their beneficiaries

• (b)(3)(B) Pub. L. 98–369, § 1001(b)(13), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (b)(7) Pub. L. 98–369, § 55(b), substituted provisions relating to loss on sale or exchange of stock held 6 months or less for…
• (b)(7) Pub. L. 98–369, § 1001(b)(13), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (c) Pub. L. 98–369, § 16(a), repealed amendments made by Pub. L. 97–34, § 302(c). See 1981 Amendment note below.

§ 863 Special rules for determining source

• (c) Pub. L. 98–369 added subsec. (c).

§ 864 Definitions and special rules

• (c)(2) Pub. L. 98–369, § 127(c), substituted “section 871(a)(1), section 871(h) section 881(a), or section 881(c)” for…
• (d) Pub. L. 98–369, § 123(a), added subsec. (d).

§ 871 Tax on nonresident alien individuals

• (a)(1) Pub. L. 98–369, § 127(a)(2), substituted “Except as provided in subsection (i), there” for “There”.
• (a)(1)(A) Pub. L. 98–369, § 42(a)(9), substituted “section 1273” for “section 1232(b)”.
• (a)(1)(C) Pub. L. 98–369, § 128(a)(1), amended subpar. (C) generally, substituting in cl. (i), “a sale or exchange of an original…
• (g) Pub. L. 98–369, § 128(a)(2), added subsec. (g). Former subsec. (g), relating to cross references, redesignated (h).
• (g) Pub. L. 98–369, § 412(b)(1), amended subsec. (g), relating to cross references, by striking out par. (6) referring to…
• (h) Pub. L. 98–369, § 127(a), added subsec. (h). Former subsec. (h), relating to cross references, redesignated (i).
• (h) Pub. L. 98–369, § 128(a)(2), redesignated subsec. (g), relating to cross references, as (h).
• (i) Pub. L. 98–369, § 127(a)(1), redesignated subsec. (h), relating to cross references, as (i).

§ 873 Deductions

• (b)(1) Pub. L. 98–369 substituted “for losses” for “, for losses of property not connected with the trade or business if…

§ 874 Allowance of deductions and credits

• (a) Pub. L. 98–369 substituted reference to section “33” for “32” and “34” for “39”.

§ 879 Tax treatment of certain community income in the case of nonresident alien individuals

• § 879 Pub. L. 98–369, § 139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United…
• (a) Pub. L. 98–369, § 139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident…

§ 881 Tax on income of foreign corporations not connected with United States business

• (a) Pub. L. 98–369, § 127(b)(2), substituted “Except as provided in subsection (c), there” for “There” in introductory…
• (a)(1) Pub. L. 98–369, § 42(a)(10), substituted “section 1273” for “section 1232(b)”.
• (a)(3) Pub. L. 98–369, § 128(b)(1), amended par. (3) generally, substituting in subpar. (A), “a sale or exchange of an…
• (b) Pub. L. 98–369, § 130(a), amended subsec. (b) generally, substituting provision establishing an exception for certain…
• (c) Pub. L. 98–369, § 127(b)(1), as amended by Pub. L. 99–514, § 1899A(68), added subsec. (c). Former subsec. (c)…
• (c) Pub. L. 98–369, § 128(b)(2), amended subsec. (c) generally, substituting in heading “Cross reference” for “Doubling of…
• (d) Pub. L. 98–369, § 127(b)(1), as amended by Pub. L. 99–514, § 1899A(68), redesignated subsec. (c) as (d).

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

• (c)(2) Pub. L. 98–369 substituted reference to section “33” for “32” and “34” for “39”.

§ 891 Doubling of rates of tax on citizens and corporations of certain foreign countries

• § 891 Pub. L. 98–369 substituted “801” for “802”.

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

• (a) Pub. L. 98–369, § 612(e)(1), substituted “section 26(b)” for “section 25(b)”.
• (a) Pub. L. 98–369, § 474(r)(20), substituted “The credit shall not be allowed against any tax treated as a tax not imposed…
• (a) Pub. L. 98–369, § 713(c)(1)(C), substituted “premature distributions to key employees” for “premature distributions to…
• (h) (i) Pub. L. 98–369, § 801(d)(1), added subsec. (h) and redesignated former subsec. (h) as (i).

§ 904 Limitation on credit

• (d) Pub. L. 98–369, § 801(d)(2)(C), which directed amendment of par. (1) heading by substituting “Separate application of…
• (d)(1)(B) (d)(1)(C) (d)(1)(D) (d)(1) Pub. L. 98–369, § 801(d)(2)(A), (B), struck out “and” after “United States,” at end of subpar. (B), substituted…
• (d)(3) Pub. L. 98–369, § 122(a), added par. (3).
• (g) Pub. L. 98–369, § 121(a), added subsec. (g). Former subsec. (g) redesignated (h).
• (g) Pub. L. 98–369, § 474(r)(21), amended subsec. (g) generally, substituting “Coordination with nonrefundable personal…
• (h) (i) Pub. L. 98–369, § 121(a), redesignated former subsecs. (g) and (h) as (h) and (i), respectively.

§ 906 Nonresident alien individuals and foreign corporations

• (b) Pub. L. 98–369 added par. (5).

§ 911 Citizens or residents of the United States living abroad

• (b)(2)(A) Pub. L. 98–369 amended table by striking out item which set the annual rate at $75,000 for taxable years beginning in…

§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands

• (d) Pub. L. 98–369 substituted “for losses” for “, for losses of property not connected with the trade or business if…

§ 934 Limitation on reduction in income tax liability incurred to the Virgin Islands

• § 934 Pub. L. 98–369 added subsec. (f) relating to FSC.

§ 951 Amounts included in gross income of United States shareholders

• § 951 Pub. L. 98–369, § 132(c)(1), amended subsec. (d) generally, substituting provision that, if a United States shareholder…
• § 951 Pub. L. 98–369, § 801(d)(4), added subsec. (e).

§ 953 Insurance income

• (a)(2) Pub. L. 98–369, § 211(b)(13)(D), substituted “and (2)” for “, (2), and (3)”.
• (b)(1) Pub. L. 98–369, § 211(b)(13)(A), redesignated par. (2) as (1). Former par. (1), which provided that the application of…
• (b)(2) Pub. L. 98–369, § 211(b)(13)(B), in amending par. (2) generally, substituted
• (b)(2) Pub. L. 98–369, § 211(b)(13)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1).
• (b)(3) Pub. L. 98–369, § 211(b)(13)(A), redesignated par. (4) as (3). Former par. (3) redesignated (2).
• (b)(3) Pub. L. 98–369, § 211(b)(13)(C)(i), substituted “section 803(a)(1)” for “section 809(c)(1)”.
• (b)(3) Pub. L. 98–369, § 211(b)(13)(C)(ii), substituted “section 803(a)(2)” for “section 809(c)(2)”.
• (b)(3) Pub. L. 98–369, § 211(b)(13)(C)(iii), substituted “section 805(a)(2)” for “section 809(d)(2)”.
• (b)(4) (b) Pub. L. 98–369, § 211(b)(13)(A), (E), redesignated par. (5) as (4) and substituted “paragraph (3)” for “paragraph (4)”.…

§ 954 Foreign base company income

• (e) Pub. L. 98–369, § 137(a), inserted provision that for purposes of par. (2) services performed with respect to any…
• (h)(1) Pub. L. 98–369, § 712(f), substituted “paragraphs (2) and (3) of section 907(c)” for “section 907(c)(2)”.

§ 956 Investment of earnings in United States property

• (b)(2) Pub. L. 98–369, § 801(d)(8), added subpar. (I).
• (b)(3) Pub. L. 98–369, § 123(b), added par. (3).

§ 959 Exclusion from gross income of previously taxed earnings and profits

• (e) Pub. L. 98–369 added subsec. (e).

§ 982 Admissibility of documentation maintained in foreign countries

• (d)(3) (d) Pub. L. 98–369 redesignated par. (4) as (3) and struck out former par. (3) which provided that an item was to be…

§ 992 Requirements of a domestic international sales corporation

• (a)(1) Pub. L. 98–369 added subpar. (E).

§ 993 Definitions and special rules

• (a)(3) Pub. L. 98–369 substituted “the term ‘controlled group of corporations’ by” for “such term by”.

§ 995 Taxation of DISC income to shareholders

• (b)(1)(E) Pub. L. 98–369, § 802(b)(1), substituted “of the DISC attributable to qualified export receipts of the DISC for the…
• (b)(1)(F)(i) Pub. L. 98–369, § 68(d), substituted “one-seventeenth” for “one/half”.
• (b)(4) Pub. L. 98–369, § 802(b)(2), added par. (4).
• (e) Pub. L. 98–369, § 802(a)(1), (2), redesignated subsec. (g) as (e). Former subsec. (e), which related to definitions and…
• (f) Pub. L. 98–369, § 802(a)(1), (3), added subsec. (f). Former subsec. (f), which related to small DISCs, was struck out.
• (g) Pub. L. 98–369, § 802(a)(2), redesignated subsec. (g) as (e).

§ 996 Rules for allocation in the case of distributions and losses

• (g) Pub. L. 98–369 inserted “and which are derived from sources within the United States”.

§ 999 Reports by taxpayers; determinations

• (c)(1) (c)(2) Pub. L. 98–369 which substituted “995(b)(1)(F)(i)” for “995(b)(1)(F)(ii)” wherever appearing was repealed. See 1986…

§ 1001 Determination of amount of and recognition of gain or loss

• (e)(1) Pub. L. 98–369 inserted reference to section 1041.

§ 1015 Basis of property acquired by gifts and transfers in trust

• (e) Pub. L. 98–369 added subsec. (e).

§ 1016 Adjustments to basis

• (a)(17) Pub. L. 98–369, § 211(b)(14), substituted “section 811(b)” for “section 818(b)” in two places.
• (a)(21) Pub. L. 98–369, § 474(r)(23), substituted “section 23(e)” for “section 44C(e)” and “section 23” for “section 44C”.
• (a)(26) Pub. L. 98–369, § 53(d)(3), added par. (26).
• (a)(27) Pub. L. 98–369, § 541(b)(2), added par. (27).
• (b) Pub. L. 98–369, § 43(a)(2), struck out “The term ‘substituted basis’ as used in this section means a basis determined…

§ 1031 Exchange of real property held for productive use or investment

• (a) Pub. L. 98–369, § 77(a), in amending subsec. generally, designated existing provisions as par. (1), substituted “No…

§ 1032 Exchange of stock for property

• (a) Pub. L. 98–369 inserted provision that no gain or loss shall be recognized by a corporation with respect to any lapse…

§ 1033 Involuntary conversions

• (g)(3)(A) Pub. L. 98–369 substituted “the investment credit determined under section 46(a)” for “the credit allowed by section 38…

§ 1035 Certain exchanges of insurance policies

• (b)(1) Pub. L. 98–369, § 224(a), which directed the substitution of “an insurance company subject to tax under subchapter L”…
• (b)(1) Pub. L. 98–369, § 211(b)(15), substituted “section 816” for “section 801”.

§ 1037 Certain exchanges of United States obligations

• (b) Pub. L. 98–369, § 42(a)(11)(C), substituted “original issue discount rules” for “section 1232” in heading.
• (b)(1) Pub. L. 98–369, § 42(a)(11)(A), (B), substituted “section 1271(c)(2)” for “section 1232(a)(2)(B)”, and “subpart A of…
• (b)(2) Pub. L. 98–369, § 42(a)(11)(B), substituted “subpart A of part V of subchapter P” for “section 1232”.

§ 1041 Transfers of property between spouses or incident to divorce

• Enacted § 1041

§ 1042 Sales of stock to employee stock ownership plans or certain cooperatives

• Enacted § 1042

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

• Enacted § 1059

§ 1063 Cross references

§ 1091 Loss from wash sales of stock or securities

• (a) Pub. L. 98–369, § 106(b), substituted “no deduction shall be allowed under section 165 unless the taxpayer is a dealer…
• (e) Pub. L. 98–369, § 106(a), added subsec. (e).

§ 1092 Straddles

• (a)(2)(B)(i) Pub. L. 98–369, § 107(a), designated existing provisions as subcl. (I) and added subcl. (II).
• (b) Pub. L. 98–369, § 103(a), amended subsec. (b) generally, substituting provisions dealing with regulations for…
• (c)(4) Pub. L. 98–369, § 101(a)(2), added par. (4).
• (d)(1) Pub. L. 98–369, § 101(b)(1), struck out “(other than stock)” before “of a type”.
• (d)(2) Pub. L. 98–369, § 101(a)(1), redesignated former subpar. (A) as entire par. (2), and struck out former subpar. (B)…
• (d)(3) (d)(4) Pub. L. 98–369, § 101(b)(2), as amended by Pub. L. 99–514, § 1899A(66), added par. (3) and redesignated former pars.…
• (d)(5) Pub. L. 98–369, § 101(d), amended par. (4) generally, substituting provisions relating to special rules for section…
• (d)(5) Pub. L. 98–369, § 101(b)(2), as amended by Pub. L. 99–514, § 1899A(66), redesignated former par. (4) as (5). Former…
• (d)(6) Pub. L. 98–369, § 102(e)(2), amended par. (5) generally, substituting references to section 1256 contracts for…
• (d)(6) Pub. L. 98–369, § 101(b)(2), as amended by Pub. L. 99–514, § 1899A(66), redesignated former par. (5) as (6).
• (f) (g) Pub. L. 98–369, § 101(c), added subsec. (f) and redesignated former subsec. (f) as (g).

§ 1212 Capital loss carrybacks and carryovers

• (b) Pub. L. 98–369, § 1002(a), struck out par. (3) which read as follows: “In the case of any amount which, under paragraph…
• (c) Pub. L. 98–369, § 102(e)(3)(A), (B), substituted “net section 1256 contracts loss” for “net commodity futures loss” and…
• (c)(3)(A) (c)(5) Pub. L. 98–369, § 102(e)(3)(D), substituted “net section 1256 contract gain” for “net commodity futures gain” wherever…
• (c)(6)(B) (c)(7)(A) Pub. L. 98–369, § 102(e)(3)(C), as amended by Pub. L. 99–514, § 1899A(67), substituted “section 1256 contract” for…

§ 1222 Other terms relating to capital gains and losses

• (1) (2) (3) (4) Pub. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before…

§ 1223 Holding period of property

• (11) (12) Pub. L. 98–369, § 1001(b)(14), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (13) Pub. L. 98–369, § 541(b)(1), added par. (13). Former par. (13) redesignated (14).
• (14) Pub. L. 98–369, § 541(b)(1), redesignated former par. (13) as (14).
• (14) Pub. L. 98–369, § 54(c), designated existing cross reference as subpar. (A) and added subpar. (B).

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

• (a) Pub. L. 98–369, § 1001(b)(15), (e), substituted “6 months” for “1 year” wherever appearing, applicable to property…
• (a) Pub. L. 98–369, § 711(c)(2)(A)(iii), amended subsec. (a) generally, substituting pars. (1) to (4), for “If, during the…
• (b)(1) (b)(4) Pub. L. 98–369, § 1001(b)(15), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (c) Pub. L. 98–369, § 176(a), added subsec. (c).

§ 1233 Gains and losses from short sales

• (b) (d) (e)(4)(A)(i) Pub. L. 98–369 substituted “6 months” for “1 year” wherever appearing, applicable to property acquired after June 22…

§ 1234 Options to buy or sell

• (b)(1) Pub. L. 98–369, § 1001(b)(18), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (c) Pub. L. 98–369, § 105(a), added subsec. (c).

§ 1234A Gains or losses from certain terminations

• § 1234A Pub. L. 98–369, § 102(e)(9), inserted at end “The preceding sentence shall not apply to the retirement of any debt…
• (2) Pub. L. 98–369, § 102(e)(4), substituted “a section 1256 contract” for “a regulated futures contract”.

§ 1235 Sale or exchange of patents

• (a) Pub. L. 98–369, § 1001(b)(19), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (d) Pub. L. 98–369, § 174(b)(5)(C), substituted “section 267(b) or persons described in section 707(b)” for “section…

§ 1236 Dealers in securities

• (a)(1) Pub. L. 98–369, § 107(b)(1), substituted “the security was, before the close of the day on which it was acquired (or…
• (a)(2) Pub. L. 98–369, § 107(b)(2), inserted “(or such earlier time)” after “such day”.

§ 1239 Gain from sale of depreciable property between certain related taxpayers

• (b) Pub. L. 98–369, § 421(b)(6), redesignated pars. (2) and (3) as (1) and (2), respectively. Former par. (1), defining a…
• (b) Pub. L. 98–369, § 175(b), amended subsec. (b) generally, adding par. (3).
• (d) Pub. L. 98–369, § 557(a), added subsec. (d).
• (e) Pub. L. 98–369, § 175(a), added subsec. (e).

§ 1244 Losses on small business stock

• (c)(1) (d)(2) Pub. L. 98–369 substituted “stock in a” for “common stock in a”.

§ 1245 Gain from dispositions of certain depreciable property

• (a) Pub. L. 98–369, § 111(e)(5), substituted “18-year real property and low-income housing” for “15-year real property”.
• (d) Pub. L. 98–369, § 111(e)(10), substituted “low-income housing (within the meaning of section 168(c)(2)(F))” for…

§ 1248 Gain from certain sales or exchanges of stock in certain foreign corporations

• (b) Pub. L. 98–369, § 1001(b)(22), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (c)(2)(D) Pub. L. 98–369, § 133(c), substituted “section 958(a)” for “section 958(a)(2)”.
• (d)(6) Pub. L. 98–369, § 801(d)(6), added par. (6).
• (g) Pub. L. 98–369, § 1001(b)(22), (e), substituted “6 months” for “1 year”, applicable to property acquired after June 22…
• (i) Pub. L. 98–369, § 133(a), added subsec. (i).
• (j) Pub. L. 98–369, § 133(b)(2), added subsec. (j).

§ 1250 Gain from dispositions of certain depreciable realty

• (a)(4) Pub. L. 98–369 added par. (4).

§ 1252 Gain from disposition of farm land

• (a)(1) Pub. L. 98–369 struck out “, except that this section shall not apply to the extent section 1251 applies to such gain”…

§ 1256 Section 1256 contracts marked to market

• § 1256 Pub. L. 98–369, § 102(e)(5), substituted “Section 1256 contracts” for “Regulated futures contracts” in section…
• (a)(1) (a)(3) (a)(4) Pub. L. 98–369, § 102(a)(1), substituted “section 1256 contract” for “regulated futures contract” and “section 1256…
• (b) Pub. L. 98–369, § 102(a)(2), in par. (1), substituted “any regulated futures contract” for “with respect to which the…
• (c)(1) Pub. L. 98–369, § 102(a)(1)(A), (e)(1)(A), substituted “section 1256 contracts” for “regulated futures contracts”, and…
• (c)(2) Pub. L. 98–369, § 102(e)(1)(C), substituted “takes delivery on or exercises” for “takes delivery on” in heading.
• (c)(2)(A) Pub. L. 98–369, § 102(a)(1)(B), substituted “section 1256 contracts” for “regulated futures contracts”.
• (c)(2)(B) Pub. L. 98–369, § 102(e)(1)(B), substituted “takes delivery under or exercises” for “takes delivery under”.
• (d)(1) (d)(4)(A) Pub. L. 98–369, § 102(a)(1)(B), substituted “section 1256 contracts” for “regulated futures contracts”.
• (d)(4)(B) Pub. L. 98–369, § 102(a)(1)(A), substituted “section 1256 contract” for “regulated futures contract”.
• (d)(4)(B) Pub. L. 98–369, § 107(c), inserted “(or such earlier time as the Secretary may prescribe by regulations)”.
• (e)(2) Pub. L. 98–369, § 107(d), inserted “(or such earlier time as the Secretary may prescribe by regulations”.
• (e) Pub. L. 98–369, § 104(a), added par. (5).
• (f)(3) (f)(4) Pub. L. 98–369, § 102(b), added pars. (3) and (4).
• (g) Pub. L. 98–369, § 102(a)(3), in amending subsec. (g) generally, inserted provisions relating to regulated futures…
• (g)(1)(A) Pub. L. 98–369, § 722(a)(2), inserted “, or the settlement of which depends on the value of,” after “delivery of”.

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

• Enacted § 1271

§ 1272 Current inclusion in income of original issue discount

• Enacted § 1272

§ 1273 Determination of amount of original issue discount

• Enacted § 1273

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

• Enacted § 1274

§ 1275 Other definitions and special rules

• Enacted § 1275
• (a)(4) Pub. L. 98–369, § 61(c)(2), added par. (4) relating to treatment of obligations distributed to corporations.

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

• Enacted § 1276

§ 1277 Deferral of interest deduction allocable to accrued market discount

• Enacted § 1277

§ 1278 Definitions and special rules

• Enacted § 1278
• (a)(1)(B)(i) Pub. L. 98–369, § 1001(b)(24), as added by Pub. L. 99–514, § 1878(a), substituted “6 months” for “1 year”, applicable…

§ 1281 Current inclusion in income of discount on certain short-term obligations

• Enacted § 1281

§ 1282 Deferral of interest deduction allocable to accrued discount

• Enacted § 1282

§ 1283 Definitions and special rules

• Enacted § 1283

§ 1286 Tax treatment of stripped bonds

• Enacted § 1286

§ 1287 Denial of capital gain treatment for gains on certain obligations not in registered form

• Enacted § 1287

§ 1288 Treatment of original issue discount on tax-exempt obligations

• Enacted § 1288

§ 1351 Treatment of recoveries of foreign expropriation losses

• (a)(1) Pub. L. 98–369, § 211(b)(18)(A), substituted “801” for “802” in two places.
• (c)(2) Pub. L. 98–369, § 211(b)(18)(B), substituted “section 807(c)” for “section 810(c)”.
• (h) Pub. L. 98–369, § 42(a)(12), substituted “section 1273(a)” for “section 1232(a)(2)”.
• (i)(1) Pub. L. 98–369, § 474(r)(25)(A), substituted “section 27” for “section 33”.
• (i)(2) Pub. L. 98–369, § 474(r)(25)(B), substituted “section 38 (relating to general business credit)” for “section 38…
• (i)(3) Pub. L. 98–369, § 211(b)(18)(C), substituted “section 810” for “section 812”.

§ 1361 S corporation defined

• (c)(6) Pub. L. 98–369, § 721(c), amended par. (6) generally, substituting “during any period within a taxable year” for…
• (d)(2)(B)(i) Pub. L. 98–369, § 721(f)(3), substituted “corporation” for “S corporation” in heading and text.
• (d)(2)(D) Pub. L. 98–369, § 721(f)(1), substituted “15 days and 2 months” for “60 days”.
• (d)(3) Pub. L. 98–369, § 721(f)(2), in amending par. (3) generally, redesignated subpar. (C) as (A), substituted a period for…
• (d)(4) Pub. L. 98–369, § 721(f)(2), in amending par. (4) generally, redesignated existing provisions as subpar. (A), inserted…

§ 1362 Election; revocation; termination

• (b)(3)(B) Pub. L. 98–369, § 721(l)(2), substituted “on or before the 15th day of the 3rd month of the following taxable year” for…
• (b)(4) Pub. L. 98–369, § 721(l)(1), added par. (4).
• (d)(3) Pub. L. 98–369, § 102(d)(2), added cl. (v).
• (e)(2) Pub. L. 98–369, § 721(g)(2), substituted “as provided in paragraph (3) and subparagraphs (C) and (D) of paragraph (6)”…
• (e)(3)(B) Pub. L. 98–369, § 721(h), struck out “All” in heading, and substituted “subsection” for “paragraph” and “S short year…
• (e)(6)(C) Pub. L. 98–369, § 721(g)(1), added subpar. (C).
• (e)(6)(D) Pub. L. 98–369, § 721(t), added subpar. (D).

§ 1363 Effect of election on corporation

• (b)(4) Pub. L. 98–369, § 721(p), added par. (4).
• (c)(2) Pub. L. 98–369, § 721(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out subpar. (A)…
• (d) Pub. L. 98–369, § 721(a)(2), substituted “Except as provided in subsection (e), if” for “If”.
• § 1363 Pub. L. 98–369, § 721(a)(1), added subsec. (e).

§ 1366 Pass-thru of items to shareholders

• (f) Pub. L. 98–369, § 474(r)(26), substituted “section 34” for “section 39” in heading and text.
• (f)(1) Pub. L. 98–369, § 735(c)(16), substituted “and special fuels” for “, special fuels, and lubricating oil”.

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

• (a)(2)(E) Pub. L. 98–369, § 722(e)(2), substituted “for any oil and gas property held by the S corporation to the extent such…
• (b)(2)(B) Pub. L. 98–369, § 721(w), substituted “for any taxable year beginning after December 31, 1982, there is” for “for any…
• (b)(3) Pub. L. 98–369, § 721(d), inserted “and 166(d)” in heading and text.

§ 1368 Distributions

• (c) Pub. L. 98–369, § 721(r)(2), inserted “Except to the extent provided in regulations, if the distributions during the…
• (e)(1)(A) Pub. L. 98–369, § 721(r)(1), substituted “(except that no adjustment shall be made for income (and related expenses)…

§ 1371 Coordination with subchapter C

• (c)(1) Pub. L. 98–369, § 621(e)(2), substituted “paragraphs (2) and (3) and subsection (d)(3)” for “paragraphs (2) and (3)”.
• (d)(3) Pub. L. 98–369, § 721(e)(1), added par. (3).
• (e) Pub. L. 98–369, § 721(o), amended subsec. (e) generally, designating existing provisions as par. (1) and adding par.…
• (e)(2) Pub. L. 98–369, § 721(x)(3), inserted “(within the meaning of section 1368(e))”.

§ 1374 Tax imposed on certain built-in gains

• (b) Pub. L. 98–369, § 474(r)(27), substituted “section 34” for “section 39” in provisions following par. (2).
• (c)(2) Pub. L. 98–369, § 721(u), struck out “(and any predecessor corporation)” before “has been in existence” in subpar. (A)…
• (c) Pub. L. 98–369, § 102(d)(1), added par. (4).

§ 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

• (c) Pub. L. 98–369, § 474(r)(28), substituted “section 34” for “section 39”.
• (d) Pub. L. 98–369, § 721(v), added subsec. (d).

§ 1378 Taxable year of S corporation

• § 1378 Pub. L. 98–369, § 721(m), substituted “which includes December 31, 1982 (or which is an S corporation for a taxable…
• § 1378 Pub. L. 98–369, § 721(q), substituted “who (or whose estate) held” for “who held”.

§ 1379 Transitional rules on enactment

• (b) Pub. L. 98–369 struck out “In applying this subchapter to any taxable year beginning after December 31, 1982,” and…

§ 1402 Definitions

• (a)(14) Pub. L. 98–369, § 2603(d)(2), added par. (14).
• (c)(1) (c)(2)(E) Pub. L. 98–369, § 2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (c)(2)(G) Pub. L. 98–369, § 2603(c)(2), added subpar. (G).
• (g)(1) (g)(3) Pub. L. 98–369, § 2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (i) Pub. L. 98–369, § 102(c)(1), added subsec. (i).

§ 1403 Miscellaneous provisions

• (b) Pub. L. 98–369 struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax…

§ 1441 Withholding of tax on nonresident aliens

• (a) Pub. L. 98–369, § 474(r)(29)(G), struck out “except in the cases provided for in section 1451 and” before “except as…
• (b) Pub. L. 98–369, § 42(a)(13), substituted “section 1273” for “section 1232(b)”.
• (c)(3) Pub. L. 98–369, § 474(r)(29)(H), inserted “(as in effect before its repeal by the Tax Reform Act of 1984)”.
• (c)(9) Pub. L. 98–369, § 127(e)(1), added par. (9).

§ 1442 Withholding of tax on foreign corporations

• (a) Pub. L. 98–369, § 474(r)(29)(I), struck out “or section 1451” after “provided in section 1441” and struck out “; except…
• (a) Pub. L. 98–369, § 127(e)(2), struck out “and” after “section 881(a)(4),” and inserted “, and the references in section…
• (c) Pub. L. 98–369, § 130(b), substituted provision relating to exception for certain Guam and Virgin Islands corporations…

§ 1445 Withholding of tax on dispositions of United States real property interests

• Enacted § 1445

§ 1503 Computation and payment of tax

• (c) Pub. L. 98–369, § 211(b)(19)(A), (C), substituted “section 801” for “section 802” in heading, and wherever appearing in…
• (c)(1) Pub. L. 98–369, § 211(b)(19)(B), struck out provision that for purposes of this subsection, in determining the taxable…

§ 1504 Definitions

• (a) Pub. L. 98–369, § 60(a), in amending subsec. (a), generally, revised existing provisions of subsec. (a) into pars. (1)…
• (b)(2) (c)(1) (c)(2)(A) Pub. L. 98–369, § 211(b)(20), substituted “section 801” for “section 802”.

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

• (a) Pub. L. 98–369, § 211(b)(21)(A), inserted “and” at end of par. (1), substituted a period for the comma at end of par.…
• (a) Pub. L. 98–369, § 66(b), inserted provision that notwithstanding paragraph (1), in applying last sentence of section…
• (b) Pub. L. 98–369, § 211(b)(21)(B), inserted “and” at end of par. (1), struck out par. (3) which read as follows: “the…

§ 1563 Definitions and special rules

• (a)(4) (b)(2)(D) Pub. L. 98–369 substituted “section 801” for “section 802”.

§ 2001 Imposition and rate of tax

• (c) Pub. L. 98–369 substituted “1988” for “1985” in subpar. (A) and substituted “1984, 1985, 1986, or 1987” for “1984” in…

§ 2002 Liability for payment

• § 2002 Pub. L. 98–369 inserted exception phrase.

§ 2032 Alternate valuation

• (c) Pub. L. 98–369, § 1023(a), added subsec. (c). Former subsec. (c) redesignated (d).
• (d) Pub. L. 98–369, § 1024(a), substituted “Election” for “Time of election” in heading, designated existing text as par.…
• (d) Pub. L. 98–369, § 1023(a), redesignated subsec. (c) as (d).

§ 2032A Valuation of certain farm, etc., real property

• (d)(3) Pub. L. 98–369 added par. (3).

§ 2039 Annuities

• § 2039 Pub. L. 98–369, § 525(a), substituted provisions relating to exception of certain annuity interests created by…
• § 2039 Pub. L. 98–369, § 525(a), struck out subsec. (d) which related to exemption of certain annuity interests created by…
• § 2039 Pub. L. 98–369, § 525(a), struck out subsec. (e) which related to exclusion of individual retirement accounts.
• § 2039 Pub. L. 98–369, § 491(d)(34), inserted “or” at end of par. (1), substituted a period for “, or” at end of par. (2)…
• § 2039 Pub. L. 98–369, § 525(a), struck out subsec. (f) which related to lump sum distributions and an exception where the…

§ 2043 Transfers for insufficient consideration

• (b) Pub. L. 98–369 amended subsec. (b) generally, designating existing provisions as par. (1) and adding par. (2).

§ 2053 Expenses, indebtedness, and taxes

• (c)(1)(C) Pub. L. 98–369, § 1027(b), added subpar. (C).
• (e) Pub. L. 98–369, § 425(a)(2), substituted “For provisions treating certain relinquishments of marital rights as…

§ 2055 Transfers for public, charitable, and religious uses

• (e)(3) Pub. L. 98–369, § 1022(a), amended par. (3) generally, substituting provisions relating to reformations to comply with…
• (f) Pub. L. 98–369, § 1032(b)(2), added par. (2), and redesignated former pars. (2) to (11) as pars. (3) to (12)…

§ 2056 Bequests, etc., to surviving spouse

• (b)(7)(B)(ii)(I) Pub. L. 98–369 inserted “, or has a usufruct interest for life in the property”.

§ 2105 Property without the United States

• (b) Pub. L. 98–369, amended subsec. (b) generally, substituting “Bank deposits and certain other debt obligations” for…

§ 2516 Certain property settlements

• § 2516 Pub. L. 98–369 substituted in introductory text “within the 3-year period beginning on the date 1 year before such…

§ 2522 Charitable and similar gifts

• (c)(4) Pub. L. 98–369, § 1022(c), added par. (4).
• (d) Pub. L. 98–369, § 1032(b)(3), added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.

§ 3121 Definitions

• (a) Pub. L. 98–369, § 531(d)(1)(A)(i), inserted “(including benefits)” before “paid in any medium” in introductory…
• (a)(5)(C) (a)(5)(D) (a)(5)(E) (a)(5)(F) (a)(5)(G) Pub. L. 98–369, § 491(d)(36), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the…
• (a)(20) Pub. L. 98–369, § 531(d)(1)(A)(ii), added par. (20).
• (b)(1) Pub. L. 98–369, § 2663(i)(1), struck out “(A) under contracts entered into in accordance with title V of the…
• (b)(5)(B) Pub. L. 98–369, § 2601(b)(1), in amending subpar. (B) generally, substituted provision broadening social security…
• (b)(5)(C) (b)(5)(D) (b)(5)(E) (b)(5)(F) (b)(5)(G) Pub. L. 98–369, § 2601(b)(2), substituted subpar. designations (C) to (G) for former designations (i) to (v)…
• (b)(8) Pub. L. 98–369, § 2603(a)(2), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this…
• (b)(10)(B) Pub. L. 98–369, § 2663(j)(5)(C), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (i)(2) Pub. L. 98–369, § 2663(i)(2), substituted “chapter 3 and section 1009 of title 37, United States Code” for “section…
• (m)(2) Pub. L. 98–369, § 2663(i)(3), substituted “paragraph (21) of section 101 of title 38, United States Code” for “section…
• (m)(3) Pub. L. 98–369, § 2663(i)(4), substituted “paragraph (23) of such section 101” for “such section 102”.
• (n) Pub. L. 98–369, § 2663(i)(5), in provision preceding par. (1) substituted “a reserve component as defined in section…
• (n)(5) Pub. L. 98–369, § 2663(i)(5)(C), substituted “military, naval, or air” for “military or naval” in two places.
• (n)(5)(B) Pub. L. 98–369, § 2663(i)(5)(D), substituted “Military Selective Service Act” for “Universal Military Training and…
• (v)(1)(B) Pub. L. 98–369, § 2661(o)(3), substituted “section 414(h)(2) where the pick up referred to in such section is pursuant…
• (v)(2)(A) Pub. L. 98–369, § 67(c), inserted provision that the preceding sentence shall not apply to any excess parachute payment…
• (w) Pub. L. 98–369, § 2603(b), added subsec. (w).

§ 3231 Definitions

• (e)(5) Pub. L. 98–369, § 531(d)(2), added par. (5).

§ 3306 Definitions

• (b) Pub. L. 98–369, § 531(d)(3)(A), in provisions preceding par. (1), inserted “(including benefits)”.
• (b)(5)(C) (b)(5)(D) (b)(5)(E) (b)(5)(F) (b)(5)(G) Pub. L. 98–369, § 491(d)(37), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the…
• (b)(16) Pub. L. 98–369, § 531(d)(3)(B), added par. (16).
• (r)(1)(B) Pub. L. 98–369, § 2661(o)(4), substituted “section 414(h)(2) where the pickup referred to in such section is pursuant…
• (s) Pub. L. 98–369, § 1073(a), added subsec. (s).

§ 3401 Definitions

• (a) Pub. L. 98–369, § 531(d)(4)(A), inserted “(including benefits)” in introductory provisions.
• (a)(12) Pub. L. 98–369, § 491(d)(38), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the…
• (a)(20) Pub. L. 98–369, § 531(d)(4)(B), added par. (20).

§ 3405 Special rules for pensions, annuities, and certain other deferred income

• (b)(2) Pub. L. 98–369, § 714(j)(1), substituted “nonperiodic distribution” for “distribution described in subparagraph (B)”…
• (d)(1) Pub. L. 98–369, § 714(j)(4), added cl. (iii) relating to amounts subject to withholding under subchapter A of chapter 3.
• (d)(1) Pub. L. 98–369, § 542(c), added cl. (iii) relating to distributions described in section 404(k)(2). Directory language…
• (d) Pub. L. 98–369, § 714(j)(5), freed from withholding requirement any designated distribution which consists only of…
• (d) Pub. L. 98–369, § 722(h)(4), added par. (12).

§ 3406 Backup withholding

• (c)(1) Pub. L. 98–369, § 722(h)(2), substituted “(but not the reasons for the withholding under subsection (a)(1)(C))” for…
• (d)(2)(A) Pub. L. 98–369, § 722(h)(1)(A), inserted “the payor was notified by a broker under subparagraph (B) or” after “if (and…
• (d)(2)(B) Pub. L. 98–369, § 722(h)(1)(B), in amending subpar. (B) generally, reenacted cl. (i), in cl. (ii) inserted “with…
• (e)(1) Pub. L. 98–369, § 152(a), inserted provision that the Secretary may require that a TIN required to be furnished under…

§ 3501 Collection and payment of taxes

• § 3501 Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b).

§ 4041 Imposition of tax

• (a)(1) Pub. L. 98–369, § 911(a), substituted “15 cents” for “9 cents”.
• (k) Pub. L. 98–369, § 912(a), in amending par. (1) generally, substituted “liquid” for “liquid fuel” in provisions…
• (l) Pub. L. 98–369, § 1018(a), designated existing provisions as subpar. (A) and added subpar. (B).
• (m) Pub. L. 98–369, § 913(a), added subsec. (m).

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

• (b)(3) Pub. L. 98–369, § 734(g), substituted “The owners of the trade or business installing the parts or accessories shall be…
• (d) § 4051 Pub. L. 98–369, § 921, added subsec. (d) and redesignated former subsec. (d) as (e).

§ 4052 Definitions and special rules

• (b)(1)(B) Pub. L. 98–369, § 731, added cl. (iv).
• (c) Pub. L. 98–369, § 735(b)(2), in amending subsec. (c) generally, designated existing provisions as par. (1), in par. (1)…

§ 4053 Exemptions

• § 4053 Pub. L. 98–369 amended section generally, substituting provisions listing articles on which no tax under section 4051…

§ 4071 Imposition of tax

• (b) Pub. L. 98–369, § 735(c)(2)(A), struck out “or inner tube” after “any tire”, and struck out “or tube” after “such tire”…
• (c) Pub. L. 98–369, § 735(c)(2)(B), substituted “on total weight exclusive” for “on total weight, except that in the case…
• § 4071 Pub. L. 98–369, § 735(c)(2)(C), struck out “or inner tubes (other than bicycle tires and inner tubes)” after “equipped…
• § 4071 Pub. L. 98–369, § 735(c)(2)(D), struck out subsec. (f) which related to imported recapped or retreaded United States…

§ 4072 Definitions

• (b) (c) Pub. L. 98–369 redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread rubber”.

§ 4073 Exemptions

• § 4073 Pub. L. 98–369 substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline…

§ 4081 Imposition of tax

• (c) Pub. L. 98–369, § 912(b)(A), (B), substituted “3 cents” for “4 cents” in subpar. (A), and “3⅓ cents” for “44⁄9 cents”…
• (c) Pub. L. 98–369, § 732(a)(1), struck out “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any…
• (c) Pub. L. 98–369, § 912(b)(A), (C), substituted “3 cents” for “4 cents” and “5⅔ cents” for “45⁄9 cents”.
• (c) Pub. L. 98–369, § 732(a)(2), substituted “at a rate equivalent to 4 cents a gallon” for “at a rate of 4 cents a…
• (c) Pub. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.

§ 4082 Exemptions for diesel fuel and kerosene

• (d) Pub. L. 98–369, § 733(a), in amending subsec. (d) generally, redesignated existing provisions of par. (1) as subpar.…
• (e) Pub. L. 98–369, § 734(c)(1), added subpar. (e).

§ 4161 Imposition of tax

• (a) Pub. L. 98–369, § 1015(a), in amending subsec. (a) generally, designated existing provisions as par. (1), substituted…
• (b)(1)(B) Pub. L. 98–369, § 1017(a), designated existing provisions as cl. (i) and added cl. (ii).
• (b)(2)(A) Pub. L. 98–369, § 1017(b)(2), struck out “(other than a fishing reel)” after “part or accessory”.
• (b)(3) Pub. L. 98–369, § 1017(b)(1), added par. (3).

§ 4162 Definitions; treatment of certain resales

• Enacted § 4162

§ 4216 Definition of price

• (b)(1) Pub. L. 98–369, § 735(c)(6)(A), in provisions following subpar. (C) struck out “(other than an article the sale of…
• (b)(2)(B) (b)(2)(C) (b)(2) Pub. L. 98–369, § 735(c)(6)(B), inserted “and” at end of subpar. (B), redesignated subpar. (D) as (C), and struck out…
• (b)(3) Pub. L. 98–369, § 735(c)(6)(D), substituted “paragraph (4)” for “paragraphs (4) and (5)”.
• (b)(5) (b) Pub. L. 98–369, § 735(c)(6)(C), (E), redesignated par. (6) as par. (5), substituted “(1) and (3)” for “(1), (3) and…
• § 4216 Pub. L. 98–369, § 735(c)(6)(F), struck out subsec. (f) which related to certain trucks incorporating used components.

§ 4218 Use by manufacturer or importer considered sale

• (a) Pub. L. 98–369, § 735(c)(7)(D), substituted “(other than a tire taxable under section 4071)” for “(other than an…
• (b) Pub. L. 98–369, § 735(c)(7)(A), (B), struck out “and tubes” after “Tires” in heading, and in text substituted “If” for…
• (c) Pub. L. 98–369, § 735(c)(7)(C), redesignated subsec. (e) as (c). Former subsec. (c), which related to automotive parts…
• § 4218 Pub. L. 98–369, § 735(c)(7)(C), struck out subsec. (d) which related to bicycle tires and tubes.
• § 4218 Pub. L. 98–369, § 735(c)(7)(C), redesignated subsec. (e) as (c).

§ 4221 Certain tax-free sales

• (a) Pub. L. 98–369, § 735(c)(8)(A), inserted “(or under section 4051 on the first retail sale)”.
• (c) Pub. L. 98–369, § 735(c)(8)(B), substituted “section 4053(a)(6)” for “section 4063(a)(6) or (7), 4063(b), 4063(e),”.
• (d)(1) Pub. L. 98–369, § 735(c)(8)(C), inserted “, and, in the case of the tax imposed by section 4051, includes the retailer…
• (d)(6) Pub. L. 98–369, § 735(c)(8)(D)(i), struck out provision at end that for purposes of subparagraph (B), the rebuilding of…
• (d)(6)(A) Pub. L. 98–369, § 735(c)(8)(D)(ii), (iv), struck out “(other than an article referred to in subparagraph (B))” after…
• (d)(6)(B) (d)(6) Pub. L. 98–369, § 735(c)(8)(D)(i), (iii), redesignated subpar. (C) as (B) and struck out former subpar. (B) which…
• (e)(2) Pub. L. 98–369, § 735(c)(8)(E), (F), struck out “and tubes” from heading, and in text struck out “or inner tube” and…
• (e)(3) (e) Pub. L. 98–369, § 735(c)(8)(G), added par. (3), struck out par. (4) which related to bicycle tires or tubes sold to…

§ 4222 Registration

• (d) Pub. L. 98–369 substituted “4053(a)(6)” for “4063(a)(7), 4063(b), 4063(e)”.

§ 4223 Special rules relating to further manufacture

• (b)(1) Pub. L. 98–369 substituted “4218(c)” for “section 4218(e)”.

§ 4227 Cross reference

• § 4227 Pub. L. 98–369 struck out “and tubes” after “on tires”.

§ 4251 Imposition of tax

• (b)(2) Pub. L. 98–369 substituted “During 1983, 1984, 1986, or 1987” for “During 1983, 1984, or 1985” in item relating to an…

§ 4261 Imposition of tax

• (e)(1) Pub. L. 98–369 amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).

§ 4371 Imposition of tax

• (2) Pub. L. 98–369 substituted “section 813” for “section 819”.

§ 4481 Imposition of tax

• (a) Pub. L. 98–369, § 901(a), in amending subsec. (a) generally, substituted “55,000” for “33,000” in provisions preceding…
• (a) Pub. L. 98–369, § 734(f), struck out from subsec. (a), as subsec. (a) was in effect before the amendments made by…

§ 4483 Exemptions

• (d)(5) (d)(6) Pub. L. 98–369, § 903(a), added par. (5) and redesignated former par. (5) as (6).
• (e) (f) Pub. L. 98–369, § 902(a), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 4662 Definitions and special rules

• (b)(1) Pub. L. 98–369, § 1019(a)(3), inserted “or in the manufacture or production of any motor fuel, diesel fuel, aviation…
• (b)(2)(A) Pub. L. 98–369, § 1019(b)(2)(A), substituted “qualified fertilizer substance” for “qualified substance”.
• (b)(2)(B) (b)(2)(C) (b)(2)(D) Pub. L. 98–369, § 1019(b)(1), inserted “fertilizer” after “qualified” wherever appearing in subpar. (B), inserted…
• (b)(5) (b)(6) Pub. L. 98–369, § 1019(a)(1), added pars. (5) and (6).
• (c) Pub. L. 98–369, § 1019(c), substituted “Except as provided in subsection (b), if” for “If”.
• (d)(2)(B) Pub. L. 98–369, § 1019(b)(2)(B), inserted “fertilizer” after “qualified” and struck out “, or sells such substance for…
• (d)(3) Pub. L. 98–369, § 1019(a)(2), added par. (3).

§ 4940 Excise tax based on investment income

• (d) Pub. L. 98–369, § 302(a), added subsec. (d).
• § 4940 Pub. L. 98–369, § 303(a), added subsec. (e).

§ 4942 Taxes on failure to distribute income

• (a)(2)(B) Pub. L. 98–369, § 314(a)(1), substituted “subsection (j)(2)” for “subsection (j)(4)”.
• (d)(1) Pub. L. 98–369, § 304(b), substituted “the sum of the minimum investment return plus the amounts described in…
• (f)(1) Pub. L. 98–369, § 314(a)(2), substituted “subsection (j)” for “subsection (d)”.
• (g)(1)(A) Pub. L. 98–369, § 304(a)(2), substituted “including that portion of reasonable and necessary administrative expenses”…
• (g)(2)(C)(ii) Pub. L. 98–369, § 305(b)(4), substituted “section 4963(e)” for “section 4962(e)”.
• (g)(4) Pub. L. 98–369, § 304(a)(1), added par. (4).

§ 4943 Taxes on excess business holdings

• (c)(4)(A)(ii) Pub. L. 98–369, § 308(a), substituted “For purposes of the preceding sentence, any decrease in percentage holdings…
• (c)(4)(B)(i) Pub. L. 98–369, § 309(a), substituted “the private foundation and all disqualified persons have” for “the private…
• (c)(6) Pub. L. 98–369, § 310(a), inserted following subpar. (B) “In any case where an acquisition by a disqualified person…
• (c)(7) Pub. L. 98–369, § 307(a), added par. (7).
• (d)(4) Pub. L. 98–369, § 314(c)(1), added par. (4).

§ 4945 Taxes on taxable expenditures

• (d)(4) Pub. L. 98–369, in amending par. (4) generally, divided existing provisions into subpars. (A) and (B) and inserted…

§ 4946 Definitions and special rules

• (d) Pub. L. 98–369 amended subsec. (d) generally, substituting references to children, grandchildren, and great…

§ 4962 Abatement of first tier taxes in certain cases

• Enacted § 4962

§ 4963 Definitions

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

• § 4973 Pub. L. 98–369, § 491(d)(55), substituted “and certain individual retirement annuities” for “certain individual…
• (a) Pub. L. 98–369, § 491(d)(41), inserted “or” at end of par. (1), struck out “or” at end of par. (2), struck out par. (3)…
• (b) Pub. L. 98–369, § 491(d)(43), substituted in provision following par. (2)(C) “or the individual retirement annuity” for…
• (b)(1)(A) Pub. L. 98–369, § 491(d)(42), which directed the amendment of subpar. (A) by substituting “and 408(d)(3)” for…
• (c)(1) Pub. L. 98–369, § 491(d)(44), substituted “or 408(d)(3)(A)(iii)” for “, 408(d)(3)(A)(iii), or 409(b)(3)(C)”.

§ 4975 Tax on prohibited transactions

• (d) Pub. L. 98–369, § 491(d)(45), substituted in provision following par. (15) “or an individual retirement annuity (as…
• (e)(1) Pub. L. 98–369, § 491(d)(46), struck out “or 405(a)” after “section 403(a)” and “or a retirement bond described in…
• (e)(7) Pub. L. 98–369, § 491(e)(7), substituted “section 409(h)” for “section 409A(h)”, “section 409(e)(4)” for “section…
• (e)(8) Pub. L. 98–369, § 491(e)(8), substituted “section 409(l)” for “section 409A(l)”.

§ 4976 Taxes with respect to funded welfare benefit plans

• Enacted § 4976

§ 4977 Tax on certain fringe benefits provided by an employer

• Enacted § 4977

§ 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives

• Enacted § 4978

§ 4999 Golden parachute payments

• Enacted § 4999

§ 5001 Imposition, rate, and attachment of tax

• (a)(1) (a)(3) Pub. L. 98–369 substituted “$12.50” for “$10.50”.

§ 5005 Persons liable for tax

• (e)(1) Pub. L. 98–369, § 455(b)(1), substituted “(10), or (13)” for “or (10)”.
• (e)(2) Pub. L. 98–369, § 455(b)(2), inserted “used in the production of nonbeverage wine or wine products,”.

§ 5010 Credit for wine content and for flavors content

• (a)(1) (a)(2) Pub. L. 98–369 substituted “$12.50” for “$10.50”.

§ 5061 Method of collecting tax

• (e) Pub. L. 98–369 added subsec. (e).

§ 5062 Refund and drawback in case of exportation

• (b) Pub. L. 98–369 substituted “have been marked” for “have been stamped or restamped, and marked”.

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

• (a)(2) Pub. L. 98–369 substituted “marked” for “stamped or restamped, and marked,”.

§ 5101 Notice of manufacture of still; notice of set up of still

• Enacted § 5101

§ 5102 Definition of manufacturer of stills

• Enacted § 5102

§ 5114 Drawback

• (c) Pub. L. 98–369 added subsec. (c).

§ 5131 Packaging distilled spirits for industrial uses

• (b) Pub. L. 98–369 substituted “reference” for “references” in heading, struck out former par. (1) which provided a cross…

§ 5179 Registration of stills

• (b)(2) Pub. L. 98–369 substituted “notification to set up a still, boiler, or other vessel for distilling, see section…

§ 5204 Gauging

• (c) Pub. L. 98–369 struck out “stamping,” before “marking” in heading and text.

§ 5206 Containers

• (d) (e) (f) Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in…

§ 5207 Records and reports

• (a)(4) Pub. L. 98–369, § 454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep…

§ 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

• (a)(13) Pub. L. 98–369 added par. (13).

§ 5215 Return of tax determined distilled spirits to bonded premises

• (c) Pub. L. 98–369 substituted “reclosing” for “restamping” in heading and text.

§ 5235 Bottling of alcohol for industrial purposes

• § 5235 Pub. L. 98–369 struck out “stamped,” before “labeled,” and struck out provision that section 5205(a)(1) shall not apply…

§ 5301 General

• (c) Pub. L. 98–369, § 454(c)(9), substituted “tax determination” for “stamping” in pars. (1) and (3), and struck out “, if…
• (d) Pub. L. 98–369, § 454(b), added subsec. (d) and redesignated former subsec. (d) as (e).

§ 5354 Bond

• § 5354 Pub. L. 98–369 substituted “distilled spirits” for “wine spirits” in two places.

§ 5555 Records, statements, and returns

• (a) Pub. L. 98–369 struck out “or for the affixing of any stamp required to be affixed by this chapter,” after “the…

§ 5604 Penalties relating to marks, brands, and containers

• (a) Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (a) generally, struck out references to stamps in pars. (1) to…
• (b) Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (b) generally, substituted provisions relating to cross references…

§ 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law

• § 5613 Pub. L. 98–369, § 454(c)(12)(B), substituted “closed” for “stamped” in section catchline.
• (b) Pub. L. 98–369, § 454(c)(12)(A), amended subsec. (b) generally, substituting provisions relating to forfeitures of…

§ 5615 Property subject to forfeiture

• (2) Pub. L. 98–369 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Any still, boiler, or other…

§ 5684 Penalties relating to the payment and collection of liquor taxes

• (b) Pub. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.
• (b) Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”.

§ 5703 Liability for tax and method of payment

• (b)(3) Pub. L. 98–369 added par. (3).

§ 5761 Civil penalties

• (c) Pub. L. 98–369 substituted “section 6662” for “section 6660” in heading and “section 6662(a)” for “section 6660(a)” in…

§ 6011 General requirement of return, statement, or list

• (c) Pub. L. 98–369 inserted “and FSC’s and former FSC’s” in heading and “or a FSC or former FSC” in par. (1).

§ 6012 Persons required to make returns of income

• (b)(2) Pub. L. 98–369 struck out “or section 6015(a)” after “subsection (a)”.

§ 6013 Joint returns of income tax by husband and wife

• (c) Pub. L. 98–369, § 474(b)(2), substituted “15” for “21”.
• (e) Pub. L. 98–369, § 424(a), in amending subsec. (e) generally, reenacted as par. (1)(A) part of former par. (1)(A)…

§ 6018 Estate tax returns

• § 6018 Pub. L. 98–369 added subsec. (c).

§ 6020 Returns prepared for or executed by Secretary

• (b)(1) Pub. L. 98–369 struck out “(other than a declaration of estimated tax required under section 6015)” after “make any…

§ 6034A Information to beneficiaries of estates and trusts

• Enacted § 6034A

§ 6037 Return of S corporation

• § 6037 Pub. L. 98–369 designated existing provisions as subsec. (a) and added subsec. (a) heading and subsec. (b).

§ 6038A Information with respect to certain foreign-owned corporations

• (c)(1) Pub. L. 98–369 substituted section “6038(e)(1)” for “6038(d)(1)”.

§ 6038B Notice of certain transfers to foreign persons

• Enacted § 6038B

§ 6039C Returns with respect to foreign persons holding direct investments in United States real property interests

• § 6039C Pub. L. 98–369 amended section generally, inserting in section catchline “foreign persons holding direct investments…

§ 6041 Information at source

• (a) Pub. L. 98–369 inserted “6047(e),”.

§ 6042 Returns regarding payments of dividends and corporate earnings and profits

• (b)(2) Pub. L. 98–369, in amending par. (2) generally, designated existing provision as subpar. (A), redesignated as cls. (i)…

§ 6045 Returns of brokers

• (c)(4) Pub. L. 98–369, § 714(e)(1), added par. (4).
• (d) Pub. L. 98–369, § 150(a), added subsec. (d).

§ 6047 Information relating to certain trusts and annuity plans

• § 6047 Pub. L. 98–369, § 491(d)(57), struck out “and bond purchase” after “trusts and annuity” in section catchline.
• (c) (d) (e) (f) Pub. L. 98–369, § 491(d)(47), redesignated former subsecs. (d) to (f) as (c) to (e), respectively, and struck out…

§ 6049 Returns regarding payments of interest

• (b)(2) Pub. L. 98–369, § 474(r)(29)(J), struck out subpar. (E) which related to amounts on which the person making payments…
• (d)(6)(A) Pub. L. 98–369, § 42(a)(14)(A), substituted “section 1272” for “section 1232A” in two places.
• (d)(6)(B) Pub. L. 98–369, § 42(a)(14)(B), substituted “section 1273(a)” for “section 1232(b)(1)”.

§ 6050E State and local income tax refunds

• (b) Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if…

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

• Enacted § 6050H

§ 6050I Returns relating to cash received in trade or business, etc.

• Enacted § 6050I

§ 6050J Returns relating to foreclosures and abandonments of security

• Enacted § 6050J

§ 6050K Returns relating to exchanges of certain partnership interests

• Enacted § 6050K

§ 6050L Returns relating to certain donated property

• Enacted § 6050L

§ 6053 Reporting of tips

• (c)(3)(C) Pub. L. 98–369, § 1072(a), substituted “Upon the petition of the employer or the majority of employees of such…
• (c)(4) Pub. L. 98–369, § 1072(c)(1), inserted provision that an individual who owns 50 percent or more in value of the stock…

§ 6057 Annual registration, etc.

• (d) Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.
• (f) Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

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

• (e) Pub. L. 98–369 struck out par. (2) which included a tax imposed by section 409(c) within term “special IRP tax”, and…

§ 6072 Time for filing income tax returns

• (c) Pub. L. 98–369 inserted “or a FSC or former FSC” after “United States”.

§ 6096 Designation by individuals

• (b) Pub. L. 98–369 substituted “allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof” for…

§ 6103 Confidentiality and disclosure of returns and return information

• (a)(2) Pub. L. 98–369, § 2651(k)(2), substituted “, any local child support enforcement agency, or any local agency…
• (d)(1) Pub. L. 98–369, § 449(a), substituted “44, 45, 51” for “44, 51”.
• (l)(5) Pub. L. 98–369, § 2663(j)(5)(E), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (l)(7) Pub. L. 98–369, § 2651(k)(1), substituted provisions relating to information disclosure to Federal, State and local…
• (l)(7) Pub. L. 98–369, § 453(b)(5), amended directory language of Pub. L. 96–249, § 127(a)(1). See 1980 Amendment note below.
• (l)(8) Pub. L. 98–369, § 453(b)(6), directed that the par. (7) added by Pub. L. 96–265 be redesignated as par. (8). See 1980…
• (l)(9) Pub. L. 98–369, § 453(a), added par. (9).
• (l)(10) Pub. L. 98–369, § 2653(b)(3)(A), added par. (10).
• (p)(3)(A) Pub. L. 98–369, § 2653(b)(3)(B)(i), substituted “(9), or (10)” for “or (9)”.
• (p)(3)(A) Pub. L. 98–369, § 453(b)(1), which directed that “(5), (7), (8), or (9)” be substituted for “(5), or (7)”, was executed…
• (p)(4) Pub. L. 98–369, § 2653(b)(3)(B)(ii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)” in…
• (p)(4) Pub. L. 98–369, § 453(b)(2), which directed that “(7), (8), or (9)” be substituted for “or (7)” in provisions preceding…
• (p)(4)(F)(i) Pub. L. 98–369, § 453(b)(3), which directed that “(l)(6), (7), (8), or (9)” be substituted for “(l)(6) or (7)”, was…
• (p)(4)(F)(ii) Pub. L. 98–369, § 2653(b)(3)(B)(iii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)”.

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

• (a)(1)(B)(i) Pub. L. 98–369, § 491(d)(49), substituted “or 403(a)” for “, 403(a), or 405(a)”.
• (d) Pub. L. 98–369, § 306(b), substituted “shall state the address and the telephone number of the private foundation’s…

§ 6111 Disclosure of reportable transactions

• Enacted § 6111

§ 6112 Material advisors of reportable transactions must keep lists of advisees, etc.

• Enacted § 6112

§ 6117 Cross reference

§ 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

• (b)(8) Pub. L. 98–369, § 1021(a), added par. (8).
• (b)(9) Pub. L. 98–369, § 1021(b), added par. (9).
• (g)(1)(E) (g)(1)(F) Pub. L. 98–369, § 1021(c), added subpars. (E) and (F).
• (g)(2)(C) Pub. L. 98–369, § 1021(d), added subpar. (C).
• (j) Pub. L. 98–369, § 544(b)(4), added par. (6).

§ 6201 Assessment authority

• (a)(4) Pub. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43” in heading, and in text substituted…
• (b)(1) Pub. L. 98–369, § 412(b)(5), amended par. (1) generally, substituting “estimated income tax required to be paid under…

§ 6211 Definition of a deficiency

• (b)(1) Pub. L. 98–369, § 474(r)(33)(A), substituted “without regard to the credit under section 33” for “without regard to so…
• (b)(4) Pub. L. 98–369, § 474(r)(33)(B), substituted “section 34” for “section 39”.

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

• (e) Pub. L. 98–369, § 305(b)(4), substituted “section 4963(e)” for “section 4962(e)”.
• (h)(3) Pub. L. 98–369, § 474(r)(34), substituted “section 32 or 34” for “section 39”.

§ 6214 Determinations by Tax Court

• (e) Pub. L. 98–369 added subsec. (e).

§ 6302 Mode or time of collection

• (d) (e) Pub. L. 98–369 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 6311 Payment of tax by commercially acceptable means

• (b) Pub. L. 98–369 substituted “or cashier’s check (or other guaranteed draft)” for “or cashier’s check”, “the amount of…

§ 6331 Levy and distraint

• (b) Pub. L. 98–369 substituted “subsection (e)” for “subsection (d)(3)”.

§ 6334 Property exempt from levy

• (c) Pub. L. 98–369 inserted “(including section 207 of the Social Security Act)”.

§ 6401 Amounts treated as overpayments

• (b) Pub. L. 98–369, § 474(r)(36), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If the…
• (b) Pub. L. 98–369, § 735(c)(16), substituted “and special fuels” for “, special fuels, and lubricating oil”.

§ 6402 Authority to make credits or refunds

• (a) Pub. L. 98–369, § 2653(b)(2), substituted “subsections (c) and (d)” for “subsection (c)”.
• (d) (e) (f) Pub. L. 98–369, § 2653(b)(1), added subsecs. (d) to (f).
• (g) Pub. L. 98–369, § 2653(b)(1), added subsec. (g).

§ 6405 Reports of refunds and credits

• § 6405 Pub. L. 98–369 substituted “section 165(i)” for “section 165(h)”.

§ 6411 Tentative carryback and refund adjustments

• (a) Pub. L. 98–369, § 474(r)(37)(A), amended provisions preceding par. (1) generally. Prior to amendment, such provisions…
• (a) Pub. L. 98–369, § 714(n)(2)(B), in provisions following par. (6), substituted “Except for purposes of applying section…
• (a)(1) Pub. L. 98–369, § 474(r)(37)(A), substituted “unused research credit, or unused business credit” for “unused investment…
• (b) (c) Pub. L. 98–369, § 474(r)(37)(B), substituted “unused research credit, or unused business credit” for “unused investment…

§ 6412 Floor stocks refunds

• (a)(1) Pub. L. 98–369, § 735(c)(12)(A), (B), substituted “Tires and gasoline” for “Trucks, tires, tubes, tread rubber, and…
• (a)(2)(A) Pub. L. 98–369, § 735(c)(12)(C), substituted “The term ‘dealer’ includes a wholesaler, jobber, distributor, or…
• (c) Pub. L. 98–369, § 735(c)(12)(D), substituted “4071” for “4061, 4071,”.

§ 6416 Certain taxes on sales and services

• (a)(1)(C) Pub. L. 98–369, § 734(b)(2)(B)(iii), struck out “, (b)(3)(C), or (D), or (b)(4)” before “of this section”.
• (a)(2)(B) Pub. L. 98–369, §§ 734(b)(1)(B), (2)(B)(iv), 735(c)(13)(D), substituted “(4), (5), or (6) of subsection (b)” for “or…
• (a)(3) Pub. L. 98–369, § 734(b)(2)(B)(v), in amending par. (3) generally, struck out the subpar. (A) designation before “in…
• (b)(1)(A) Pub. L. 98–369, § 734(j), inserted “or by section 4051” after “by chapter 32”.
• (b)(1)(C) Pub. L. 98–369, § 735(c)(13)(A), substituted “subsection (a) or (b) of section 4071” for “section 4071(a)(1) or (2) or…
• (b)(2) Pub. L. 98–369, § 735(c)(13)(B), inserted a period after “section 4064” at end of flush sentence following subpar. (F).
• (b)(2)(A) Pub. L. 98–369, § 735(c)(13)(F), struck out “(except in any case to which subsection (g) applies)” after “exported”.
• (b)(2)(E) Pub. L. 98–369, § 735(c)(13)(B), added subpar. (E).
• (b)(2)(E) Pub. L. 98–369, § 734(b)(2)(B)(i), struck out former subpar. (E) which related to tires or inner tubes resold for use…
• (b)(2)(F) Pub. L. 98–369, § 735(c)(13)(B), added subsec. (F) and struck out former subsec. (F) which related to any article…
• (b)(2)(G) (b)(2) Pub. L. 98–369, § 735(c)(13)(B), struck out subpars. (G) through (M) which related to tread rubber, gasoline, articles…
• (b)(3) Pub. L. 98–369, § 735(c)(13)(C), struck out provision at end that for purposes of subparagraphs (A) and (B), an article…
• (b)(3)(A) Pub. L. 98–369, § 735(c)(13)(C), substituted “gasoline taxable under section 4081,” for “an article to which…
• (b)(3)(B) Pub. L. 98–369, § 735(c)(13)(C), substituted “gasoline taxable under section 4081,” for “a part or accessory taxable…
• (b)(3) Pub. L. 98–369, § 734(b)(2)(B)(ii), struck out subpar. (C) which related to tires or inner tubes taxable under section…
• (b)(3) Pub. L. 98–369, § 735(c)(13)(C), struck out subpar. (D) which related to tread rubber in respect of which tax was paid…
• (b)(4)(A) Pub. L. 98–369, § 734(b)(2)(A), amended par. (4) generally. Prior to amendment par. (4) provided that if (A) a tire or…
• (b)(6) Pub. L. 98–369, § 734(b)(1)(A), added par. (6).
• (c) Pub. L. 98–369, § 735(c)(13)(E), redesignated subsec. (e) as (c). Former subsec. (c), which related to credit for tax…
• (d) (e) (f) Pub. L. 98–369, § 735(c)(13)(E), redesignated subsecs. (f), (h), and (i), as subsecs. (d), (e), and (f), respectively.…
• § 6416 Pub. L. 98–369, § 735(c)(13)(E), struck out subsec. (g) which related to trucks, buses, tractors, etc.
• § 6416 Pub. L. 98–369, § 735(c)(13)(E), redesignated subsecs. (h) and (i) as (e) and (f), respectively.

§ 6420 Gasoline used on farms

• (g)(2) Pub. L. 98–369 substituted “section 34” for “section 39”.

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

• (i)(3) Pub. L. 98–369 substituted “section 34” for “section 39”.

§ 6427 Fuels not used for taxable purposes

• (a) (b)(1) Pub. L. 98–369, § 911(d)(2)(B), substituted “subsection (j)” for “subsection (i)”.
• (b)(2) (b)(3) Pub. L. 98–369, § 915(a), added par. (2) and redesignated former par. (2) as (3).
• (c) (d) (e)(1) Pub. L. 98–369, § 911(d)(2)(B), substituted “subsection (j)” for “subsection (i)”.
• (e)(3) Pub. L. 98–369, § 914, substituted “September 30, 1985” for “September 30, 1984”.
• (f) Pub. L. 98–369, § 911(d)(2)(B), substituted “subsection (j)” for “subsection (i)”.
• (f) Pub. L. 98–369, § 912(d), substituted “5⅔ cents” for “45⁄9 cents”.
• (f) Pub. L. 98–369, § 732(a)(3), substituted “45⁄9 cents” for “5 cents”.
• (g) Pub. L. 98–369, § 911(b), added subsec. (g). Former subsec. (g) redesignated (h).
• (h) Pub. L. 98–369, § 911(b), redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).
• (h)(1) Pub. L. 98–369, § 911(d)(2)(C), substituted “(f), or (g)” for “or (f)”, and inserted “(or a qualified diesel powered…
• (h)(2) Pub. L. 98–369, § 911(d)(2)(D), substituted “(e), and (g)” for “and (e)”, and inserted “(or a qualified diesel powered…
• (i) Pub. L. 98–369, § 911(b), redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).
• (i)(3) Pub. L. 98–369, § 474(r)(38), substituted “section 34” for “section 39”.
• (j) Pub. L. 98–369, § 911(b), redesignated former subsec. (i), relating to income tax credit in lieu of payment, as (j).…
• (j) Pub. L. 98–369, § 734(c)(2), added subsec. (j) relating to special rules with respect to noncommercial aviation. Former…
• (j)(2) Pub. L. 98–369, § 911(d)(2)(E), which directed the amendment of subsec. (k)(2) by substituting “(h)(2)” for ‘(g)(2)”…
• (k) Pub. L. 98–369, § 911(b), redesignated former subsec. (j), relating to special rules with respect to noncommercial…
• (k) Pub. L. 98–369, § 734(c)(2), redesignated former subsec. (j), relating to regulations, as (k). Former subsec. (k)…
• (l) Pub. L. 98–369, § 911(b), redesignated former subsec. (k), relating to regulations, as (l). Former subsec. (l)…
• (l) Pub. L. 98–369, § 734(c)(2), redesignated former subsec. (k), relating to termination of subsections, as (l). Former…
• (m) Pub. L. 98–369, § 911(b), (d)(2)(F), redesignated former subsec. (l), relating to termination of subsections, as (m)…
• (m) Pub. L. 98–369, § 734(c)(2), redesignated former subsec. (l), relating to cross references, as (m).
• (n) Pub. L. 98–369, § 911(b), redesignated former subsec. (m), relating to cross references, as (n).

§ 6501 Limitations on assessment and collection

• (c)(6) Pub. L. 98–369, § 211(b)(24)(A), redesignated par. (7) as (6) and struck out former par. (6) which provided that, in…
• (c)(7) Pub. L. 98–369, § 447(a), added par. (7).
• (c)(7) Pub. L. 98–369, § 211(b)(24)(A), redesignated former par. (7) as (6).
• (c)(8) Pub. L. 98–369, § 131(d)(2), added par. (8).
• (g)(3) Pub. L. 98–369, § 801(d)(14), substituted “section 6011(c)(2)” for “section 6011(e)(2)”.
• (k) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (m) as (k).
• (k) Pub. L. 98–369, § 211(b)(24)(B), struck out former subsec. (k) which provided that in the case of a deficiency…
• (l) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (n) as (l) and struck…
• (l)(3) Pub. L. 98–369, § 314(a)(3), substituted “section 4942(g)(2)(B)(ii)” for “section 4942(g)(2)(B)(i)(II)” in subsec.…
• (m) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (p) as (m). Former…
• (n) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), added subsec. (n). Former subsec. (n)…
• (n) Pub. L. 98–369, § 314(a)(3), substituted “section 4942(g)(2)(B)(ii)” for “section 4942(g)(2)(B)(i)(II)” in subsec.…
• (o) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), struck out subsec. (o) which read “For…
• (p) Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (p) as (m).
• (p) Pub. L. 98–369, § 474(r)(39), redesignated subsec. (q) as (p). Former subsec. (p), which related to deficiencies…
• § 6501 Pub. L. 98–369, § 474(r)(39), redesignated subsec. (q) as (p).
• § 6501 Pub. L. 98–369, § 714(p)(2)(F), amended par. (3) generally. Prior to amendment par. (3) related to partnership items of…

§ 6503 Suspension of running of period of limitation

• (g) Pub. L. 98–369 substituted “section 4963(e)” for “section 4962(e)”.

§ 6511 Limitations on credit or refund

• (d)(4)(C) Pub. L. 98–369, § 474(r)(40), substituted “business carryback under section 39 and any research credit carryback under…
• (d)(5) Pub. L. 98–369, § 2663(j)(5)(F), substituted “Secretary of Health and Human Services” for “Secretary of Health…
• (d)(6) (d)(7) Pub. L. 98–369, § 211(b)(25), redesignated par. (7) as (6) and struck out former par. (6) relating to a special period…
• (f) Pub. L. 98–369, § 163(b)(2), substituted “section 6501(l)(1)” for “section 6501(n)(1)”.
• (h) Pub. L. 98–369, § 714(p)(2)(G), amended par. (3) generally. Prior to amendment par. (3) related to partnership items of…
• (i) § 6511 Pub. L. 98–369, § 735(c)(14), redesignated subsec. (j) as (i) and struck out former subsec. (i) which related to a…

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

• (d)(2) Pub. L. 98–369, § 714(n)(1), made technical correction to directory language of Pub. L. 97–248, § 346(c)(2)(B). See…
• (d)(3) (d)(4) Pub. L. 98–369, § 211(b)(26), redesignated par. (4) as (3) and struck out former par. (3) which had provided that if…
• (e)(2) Pub. L. 98–369, § 158(a), in amending par. (2) generally, inserted “(other than an addition to tax imposed under…
• (h) Pub. L. 98–369, § 412(b)(7), amended subsec. (h) generally, substituting “any estimated tax required to be paid by…

§ 6611 Interest on overpayments

• (f)(3) Pub. L. 98–369, § 714(n)(2)(A), added subpar. (C).
• (f)(4) Pub. L. 98–369, § 211(b)(27), struck out par. (4) which provided that for purposes of subsection (a), if any…

§ 6621 Determination of rate of interest

• (d) Pub. L. 98–369 added subsec. (d).

§ 6651 Failure to file tax return or to pay tax

• (d) Pub. L. 98–369 in amending subsec. (d) generally, substituted in heading “estimated tax” for “declarations of estimated…

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

• (a)(1) Pub. L. 98–369, § 145(b)(1), added cl. (v).
• (a)(1) Pub. L. 98–369, § 146(b)(1), added cl. (vi).
• (a)(1) Pub. L. 98–369, § 148(b)(1), added cl. (vii).
• (a)(1) Pub. L. 98–369, § 149(b)(1), added cl. (viii).
• (a)(1) Pub. L. 98–369, § 155(b)(2)(A), added cl. (ix).
• (a) Pub. L. 98–369, § 148(b)(2), substituted “, 6050I, or 6050J” for “or 6050I”.
• (a) Pub. L. 98–369, § 146(b)(2), substituted “, 6050H or 6050I” for “or section 6050H”.
• (a) Pub. L. 98–369, § 145(b)(2), inserted “or section 6050H” after “section 6041A(b)”.
• (f) Pub. L. 98–369, § 531(b)(4)(B)(i), which directed the amendment of subsec. (f) by striking out “or 6047 (relating to…
• (f) Pub. L. 98–369, § 531(b)(4)(B)(ii), inserted “; etc.” in heading.
• (f) Pub. L. 98–369, § 491(d)(50), struck out “and bond purchase” after “trusts and annuity”.
• (i) Pub. L. 98–369, § 714(j)(3), added subsec. (i). Former subsec. (i), relating to alcohol and tobacco taxes, redesignated…
• (j) Pub. L. 98–369, § 714(j)(3), redesignated former subsec. (i), relating to alcohol and tobacco taxes, as (j).

§ 6653 Failure to pay stamp tax

• § 6653 Pub. L. 98–369 added subsec. (h) which provided for a special rule in the case of underpayment attributable to failure…

§ 6654 Failure by individual to pay estimated income tax

• (a) Pub. L. 98–369 amended subsec. (a) generally, setting out the exception provision as initial phrase, previously set out…
• (b) Pub. L. 98–369 amended subsec. (b) generally, substituting provisions relating to amount and period of underpayment for…
• (c) Pub. L. 98–369 amended subsec. (c) generally, substituting provisions relating to number of required installments and…
• (d) Pub. L. 98–369 amended subsec. (d) generally, substituting provisions relating to amount of required installments for…
• (e) Pub. L. 98–369 amended subsec. (e) generally, substituting provisions relating to exceptions for provisions relating to…
• (f) Pub. L. 98–369 amended subsec. (f) generally, substituting provisions relating to tax computed after application of…
• (g) Pub. L. 98–369 amended subsec. (g) generally, substituting provisions relating to application of section in case of tax…
• (h) Pub. L. 98–369 amended subsec. (h) generally, substituting provisions relating to special rule for returns filed on or…
• (i) Pub. L. 98–369 amended subsec. (i) generally, substituting provisions relating to special rules for farmers and…
• (j) (k) (l) Pub. L. 98–369, in amending section generally, added subsecs. (j) to (l).

§ 6686 Failure to file returns or supply information by DISC or former FSC

• § 6686 Pub. L. 98–369 substituted “Failure to file returns or supply information by DISC or FSC” for “Failure of DISC to file…

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

• (a) Pub. L. 98–369 substituted “$50” for “$10”.

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

• (b) Pub. L. 98–369 amended subsec. (b) generally, substituting provisions dealing with failure to inform taxpayer of…

§ 6700 Promoting abusive tax shelters, etc.

• (a) Pub. L. 98–369 substituted “20 percent” for “10 percent”.

§ 6706 Original issue discount information requirements

• Enacted § 6706

§ 6707 Failure to furnish information regarding reportable transactions

• Enacted § 6707

§ 6708 Failure to maintain lists of advisees with respect to reportable transactions

• Enacted § 6708

§ 6709 Penalties with respect to mortgage credit certificates

• Enacted § 6709

§ 6801 Authority for establishment, alteration, and distribution

• (b) Pub. L. 98–369 struck out “, except that stamps required by or prescribed pursuant to the provisions of section 5205 or…

§ 7203 Willful failure to file return, supply information, or pay tax

• § 7203 Pub. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”.

§ 7205 Fraudulent withholding exemption certificate or failure to supply information

• § 7205 Pub. L. 98–369 in subsecs. (a) and (b) substituted “in addition to” for “in lieu of” and struck out reference to…

§ 7207 Fraudulent returns, statements, or other documents

• § 7207 Pub. L. 98–369 struck out “or (c)” after “subsection (b)”.

§ 7210 Failure to obey summons

• § 7210 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

§ 7213 Unauthorized disclosure of information

• (a)(2) Pub. L. 98–369, § 2653(b)(4), substituted “(9), or (10)” for “or (9)”.
• (a)(2) Pub. L. 98–369, § 453(b)(4), substituted “(7), (8), or (9)” for “(7), or (8)”.

§ 7216 Disclosure or use of information by preparers of returns

• (a) Pub. L. 98–369 struck out from introductory text “or declarations or amended declarations of estimated tax under…

§ 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions

• (a) Pub. L. 98–369, § 143(b)(1), (2), inserted “or section 6701 (relating to penalties for aiding and abetting…
• (b) Pub. L. 98–369, § 143(b)(1), (3), inserted “or section 6701 (relating to penalties for aiding and abetting…

§ 7422 Civil actions for refund

• (h) Pub. L. 98–369, § 714(p)(2)(H), substituted “section 6231(a)(3)” for “section 6131(a)(3)”.
• (i) (j) Pub. L. 98–369, § 714(g)(1), added subsec. (i) and redesignated former subsec. (i) as (j).

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

• (d) Pub. L. 98–369 added subsec. (d).

§ 7429 Review of jeopardy levy or assessment procedures

• (b)(2) Pub. L. 98–369 inserted provision that if the court determines that proper service was not made on the United States…

§ 7430 Awarding of costs and certain fees

• (a)(2) Pub. L. 98–369 inserted reference to United States Claims Court.

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

• (h)(2) Pub. L. 98–369,§ 462(a)(1), substituted “$4,644” for “$900” and “$1,548” for “$360”.
• (h)(3) Pub. L. 98–369, § 462(a)(2), substituted “$5,580 per year divided by the number of such children or $1,860 per year…

§ 7456 Administration of oaths and procurement of testimony

• (a) Pub. L. 98–369, § 464(a), substituted “special trial judge” for “commissioner” in three places.
• (c) Pub. L. 98–369, § 464(b), substituted “Special trial judges” for “Commissioners” in heading, and in text substituted…
• § 7456 Pub. L. 98–369, § 464(c), substituted “Special trial judges” for “Commissioners” in heading, and substituted “special…
• § 7456 Pub. L. 98–369, § 463(a), in amending subsec. (d) generally, struck out “and” at end of par. (2), substituted “any…

§ 7461 Publicity of proceedings

• § 7461 Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec.…

§ 7463 Disputes involving $50,000 or less

• § 7463 Pub. L. 98–369, § 461(a)(2)(A), substituted “$10,000” for “$5,000” in section catchline.
• (a) Pub. L. 98–369, § 461(a)(1), substituted “$10,000” for “$5,000” in pars. (1) to (4).

§ 7471 Employees

• (c) Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading…

§ 7476 Declaratory judgments relating to qualification of certain retirement plans

• (c) Pub. L. 98–369 struck out par. (3) which included a bond purchase plan described in section 405(a) within the term…

§ 7482 Courts of review

• (b)(1)(D) (b)(1)(E) (b)(1)(F) Pub. L. 98–369 struck out subpar. (D) which provided that venue in the case of a person seeking declaratory judgment…

§ 7502 Timely mailing treated as timely filing and paying

• (e)(3) Pub. L. 98–369 added par. (3).

§ 7603 Service of summons

• § 7603 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

§ 7604 Enforcement of summons

• (b) (c)(2) Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

§ 7605 Time and place of examination

• (a) Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places.
• (c) Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally, substituting a cross reference relating to church tax…

§ 7609 Special procedures for third-party summonses

• (c)(1) Pub. L. 98–369, § 714(i), substituted “7602(a)” for “7602”.
• (c)(1) Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)”.

§ 7610 Fees and costs for witnesses

• (c) Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.

§ 7611 Restrictions on church tax inquiries and examinations

• Enacted § 7611

§ 7613 Cross references

§ 7651 Administration and collection of taxes in possessions

• § 7651 Pub. L. 98–369, § 801(d)(9), inserted “or subpart C of part III of subchapter N of chapter 1”.
• § 7651 Pub. L. 98–369, § 130(c), inserted “(other than section 881(b)(1))”.

§ 7652 Shipments to the United States

• (c) (d) (e) Pub. L. 98–369, § 2681(a), added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).
• (f) Pub. L. 98–369, § 2682(a), added subsec. (f).

§ 7701 Definitions

• (a)(16) Pub. L. 98–369, § 474(r)(29)(K), struck out “1451,” after “1443”.
• (a)(17) Pub. L. 98–369, § 422(d)(3), struck out reference to sections 71 and 215.
• (a)(34) Pub. L. 98–369, § 412(b)(11), repealed par. (34) which defined estimated income tax in the case of an individual or a…
• (a)(37) Pub. L. 98–369, § 491(d)(53), struck out subpar. (C) which included a retirement bond described in section 409 within…
• (a)(42) (a)(43) (a)(44) (a)(45) Pub. L. 98–369, § 43(a)(1), added pars. (42) to (45).
• (a)(46) Pub. L. 98–369, § 526(c)(1), added par. (46).
• (b) Pub. L. 98–369, § 138(a), added subsec. (b). Former subsec. (b), relating to includes and including, redesignated (c).
• (c) Pub. L. 98–369, § 138(a), redesignated former subsec. (b), relating to includes and including, as (c). Former subsec.…
• (d) Pub. L. 98–369, § 138(a), redesignated former subsec. (c), relating to Commonwealth of Puerto Rico, as (d). Former…
• (e) Pub. L. 98–369, § 31(e), added subsec. (e). Former subsec. (e), relating to cross references, redesignated (f).
• (e) Pub. L. 98–369, § 138(a), redesignated former subsec. (d), relating to cross references, as (e).
• (f) Pub. L. 98–369, § 53(c), added subsec. (f). Former subsec. (f), relating to cross references, redesignated (g).
• (f) Pub. L. 98–369, § 31(e), redesignated former subsec. (e), relating to cross references, as (f).
• (g) Pub. L. 98–369, § 75(c), added subsec. (g). Former subsec. (g), relating to cross references, redesignated (h).
• (g) Pub. L. 98–369, § 53(c), redesignated former subsec. (f), relating to cross references, as (g).
• (h) Pub. L. 98–369, § 75(c), redesignated former subsec. (g), relating to cross references, as (h).

§ 7702 Life insurance contract defined

• Enacted § 7702

§ 7805 Rules and regulations

• § 7805 Pub. L. 98–369 added subsec. (d).

§ 7810 Revolving fund for redemption of real property

• (a) Pub. L. 98–369 substituted “$10,000,000” for “$1,000,000”.

§ 7871 Indian tribal governments treated as States for certain purposes

• (a)(6)(A) Pub. L. 98–369, § 474(r)(41), substituted “section 24(c)(4)” for “section 41(c)(4)”.
• (a)(6)(B) (a)(6)(C) (a)(6) Pub. L. 98–369, § 1065(b), as amended by Pub. L. 99–514, § 1878(i), added subpars. (B), (D), and (F), and redesignated…

§ 7872 Treatment of loans with below-market interest rates

• Enacted § 7872

§ 9502 Airport and Airway Trust Fund

• (b) Pub. L. 98–369, § 735(c)(15), substituted “under section 4071 with respect to tires of the types used on aircraft” for…
• (d)(3) Pub. L. 98–369, § 474(r)(42), substituted references to section 34 for references to section 39 in heading and text.

§ 9503 Highway Trust Fund

• (c)(2) Pub. L. 98–369, § 474(r)(43), substituted “section 34” for “section 39”.
• (c)(2) Pub. L. 98–369, § 911(d)(1)(B), inserted “(or with respect to qualified diesel-powered highway vehicles purchased…
• (c)(4)(A) Pub. L. 98–369, § 1016(b)(1)(C), substituted “Boat Safety Account” for “National Recreational Boating Safety and…
• (c)(4)(A) Pub. L. 98–369, § 1016(b)(1)(A), substituted “the Boat Safety Account in the Aquatic Resources Trust Fund” for “the…
• (c)(4)(A) Pub. L. 98–369, § 1016(b)(1)(B), substituted “the amount in the Boat Safety Account” for “the amount in the National…
• (c)(4)(B) (c)(4) Pub. L. 98–369, § 1016(b)(2), added subpars. (B) and (C), redesignated former subpar. (C) as (D), and struck out former…
• (e)(2) Pub. L. 98–369, § 911(d)(1)(A), amended par. (2) generally, substituting “the mass transit portion” for “one-ninth”…

§ 9504 Sport Fish Restoration and Boating Trust Fund

• Enacted § 9504