Bill H.R. 1869
§ 274 Disallowance of certain entertainment, etc., expenses
- (d) Pub. L. 99–44, § 2(a), inserted at end “This subsection shall not apply to any qualified nonpersonal use vehicle (as…
- (d) Pub. L. 99–44, § 1(a), substituted “adequate records or by sufficient evidence corroborating the taxpayer’s own…
- (i) (j) Pub. L. 99–44, § 2(b), added subsec. (i) and redesignated former subsec. (i) as (j).
§ 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- (a)(1) Pub. L. 99–44, § 4(a)(1), substituted “$675” for “$1,000”.
- (a)(2)(A) Pub. L. 99–44, § 4(a)(2)(A), substituted “$3,200” for “$4,000”.
- (a)(2)(A) Pub. L. 99–44, § 4(a)(2)(B), substituted “$4,800” for “$6,000” wherever appearing in text and heading.
- (d)(7)(A) Pub. L. 99–44, § 4(b)(1), inserted “placed in service after 1988” after “passenger automobile”.
- (d)(7)(B)(i) Pub. L. 99–44, § 4(b)(3), struck out last sentence which directed that in the case of calendar year 1984, the…
- (d)(7)(B)(i)(II) Pub. L. 99–44, § 4(b)(2), substituted “1987” for “1983”.
§ 3402 Income tax collected at source
- (s) Pub. L. 99–44 added subsec. (s).
§ 6653 Failure to pay stamp tax
- § 6653 Pub. L. 99–44 repealed Pub. L. 98–369, § 179(b)(3), which added subsec. (h), and provided that the Internal Revenue…
§ 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
- (b) Pub. L. 99–44 repealed Pub. L. 98–369, § 179(b)(2), which amended subsec. (b), and provided that the Internal Revenue…