Bill H.R. 2005
§ 26 Limitation based on tax liability; definition of tax liability
- (b)(2) Pub. L. 99–499 added subpar. (B) and redesignated former subpars. (B) to (J) as (C) to (K), respectively.
§ 164 Taxes
- (a) Pub. L. 99–499 added par. (5) relating to environmental tax.
§ 275 Certain taxes
- (a) Pub. L. 99–499 inserted at end “Paragraph (1) shall not apply to the tax imposed by section 59A.”
§ 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
- (a) Pub. L. 99–499, in subsec. (a) as amended by Pub. L. 99–514 above, added par. (4), and in concluding provisions…
§ 4041 Imposition of tax
- (b) Pub. L. 99–499, § 521(d)(1), added par. (3).
- (d) (e) Pub. L. 99–499, § 521(a)(2), added subsec. (d) and redesignated former subsec. (d) as (e).
- (f) Pub. L. 99–499, § 521(d)(2), substituted “Except with respect to the taxes imposed by subsection (d), on and after” for…
- (g) Pub. L. 99–499, § 521(d)(3), substituted “Except with respect to the taxes imposed by subsection (d), paragraphs” for…
§ 4042 Tax on fuel used in commercial transportation on inland waterways
- (b) Pub. L. 99–499 and Pub. L. 99–662 both amended subsec. (b) generally, effective Jan. 1, 1987. Pub. L. 100–647, §…
§ 4081 Imposition of tax
- (a) Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in…
- (a) Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (a), as in effect the day before Oct. 22, 1986, generally…
- (b) Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in…
- (b) Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (b), as in effect the day before Oct. 22, 1986, generally. Prior to…
- (c) Pub. L. 99–499, § 521(a)(1)(B)(iii)(I), substituted “subsection (d)” for “subsection (a)” in par. (1) as amended by…
- (c) Pub. L. 99–499, § 521(a)(1)(A)(iii), substituted “subsection (b)” for “subsection (a)” in introductory provisions as in…
- (c) Pub. L. 99–499, § 521(a)(1)(B)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as…
- (c) Pub. L. 99–499, § 521(a)(1)(A)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as…
- (d) Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (d) to this section as amended by Pub. L. 99–514, and struck out…
- (d) Pub. L. 99–499, § 521(a)(1)(A)(i), in amending this section as in effect the day before Oct. 22, 1986, added subsec.…
- (e) Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (e) to this section as amended by Pub. L. 99–514.
§ 4221 Certain tax-free sales
- (a) Pub. L. 99–499, § 521(d)(4)(A), inserted “(at the Highway Trust Fund financing rate)” after “4081” in last sentence.
§ 4611 Imposition of tax
- (a) (b)(1) Pub. L. 99–499, § 512(a), substituted “at the rate specified in subsection (c)” for “of 0.79 cent a barrel”.
- (c) Pub. L. 99–499, § 512(b), added subsec. (c) and redesignated former subsec. (c) as (d).
- (d) Pub. L. 99–499, § 512(b), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
- (e) Pub. L. 99–499, §§ 511(a), 512(b), amended subsec. (d) generally and redesignated it as (e). Prior to amendment and…
§ 4612 Definitions and special rules
§ 4661 Imposition of tax
- (b) Pub. L. 99–499 inserted at end “For periods before 1992, the item relating to xylene in the preceding table shall be…
§ 4662 Definitions and special rules
- (b)(7) Pub. L. 99–499, § 513(c), added par. (7).
- (b)(8) Pub. L. 99–499, § 513(d), added par. (8).
- (b)(9) Pub. L. 99–499, § 513(e)(1), added par. (9).
- (b)(10) Pub. L. 99–499, § 513(g), added par. (10).
- (c) Pub. L. 99–499, § 513(f), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Except as…
- (d)(1) Pub. L. 99–499, § 513(b)(2), substituted “which is a taxable chemical” for “the sale of which by such person would be…
- (d)(4) Pub. L. 99–499, § 513(e)(2), added par. (4).
- (e) (f) Pub. L. 99–499, § 513(b)(1), added subsec. (e) and redesignated former subsec. (e) as (f).
§ 4671 Imposition of tax
- Enacted § 4671
§ 4672 Definitions and special rules
- Enacted § 4672
§ 6416 Certain taxes on sales and services
- (b)(2) Pub. L. 99–499 inserted “or under paragraph (1)(A) or (2)(A) of section 4041(d)” after “section 4041(a)”.
§ 6420 Gasoline used on farms
- (h) Pub. L. 99–499 substituted “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage…
§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
§ 6425 Adjustment of overpayment of estimated income tax by corporation
- (c)(1)(A) Pub. L. 99–499 amended subsec. (c)(1)(A), as amended by the Tax Reform Act of 1986 (Pub. L. 99–514), by striking out…
§ 6427 Fuels not used for taxable purposes
- (f) Pub. L. 99–499, § 521(c)(3)(C), which directed the substitution of “at the Highway Trust Fund financing rate” for “at…
- (m) Pub. L. 99–499, § 521(c)(3)(A), substituted “Except with respect to taxes imposed by section 4041(d) and section 4081…
- (n) Pub. L. 99–499, § 521(c)(3)(B)(i), added subsec. (n). Former subsec. (n) redesignated (o).
- (o) Pub. L. 99–499, § 521(c)(3)(B)(i), redesignated subsec. (n) as (o).
§ 6655 Failure by corporation to pay estimated income tax
- (f) Pub. L. 99–499 amended subsec. (f)(1), as amended by the Tax Reform Act of 1986 (Pub. L. 99–514), by striking out…
§ 9502 Airport and Airway Trust Fund
§ 9503 Highway Trust Fund
§ 9506 Inland Waterways Trust Fund
- (b) Pub. L. 99–499, as amended by Pub. L. 100–647, § 1018(u)(18), inserted at end “The preceding sentence shall apply only…
§ 9507 Hazardous Substance Superfund
- Enacted § 9507
§ 9508 Leaking Underground Storage Tank Trust Fund
- Enacted § 9508