Pub. L. 99-509 Oct. 21, 1986

100 Stat. 1964 · Changed 23 sections of the Code

Bill H.R. 5300

§ 42 Low-income housing credit

  • (k)(1) Pub. L. 99–509 substituted “subparagraphs (D)(ii)(II) and (D)(iv)(I)” for “subparagraph (D)(iv)(I)”.

§ 162 Trade or business expenses

  • (k)(2)(B) Pub. L. 99–509, § 9501(b)(1)(A)(i), inserted “(other than a qualifying event described in paragraph (3)(F))”.
  • (k)(2)(B) Pub. L. 99–509, § 9501(b)(1)(A)(ii)–(iv), added subcl. (III), redesignated former subcl. (III) as (IV), and inserted…
  • (k)(2)(B) Pub. L. 99–509, § 9501(b)(2)(A), inserted “in the case of a qualified beneficiary other than a qualified beneficiary…
  • (k) Pub. L. 99–509, § 9501(a)(1), added subpar. (F) and concluding provisions.
  • (k) Pub. L. 99–509, § 9501(d)(1), substituted “(D), or (F)” for “or (D)”.
  • (k) Pub. L. 99–509, § 9501(d)(1), substituted “(D), or (F)” for “or (D)”.
  • (k) Pub. L. 99–509, § 9501(c)(1), added cl. (iv).

§ 410 Minimum participation standards

  • (a)(2) Pub. L. 99–509 substituted a period for “unless—

§ 411 Minimum vesting standards

  • (a) Pub. L. 99–509, § 9202(b)(3), substituted “subsection (b)(3), and also satisfies, in the case of a defined benefit…
  • (a)(8)(B) Pub. L. 99–509, § 9203(b)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the…
  • (b)(1) Pub. L. 99–509, § 9202(b)(1), substituted “Defined benefit plans” for “General rules” in heading and added subpar. (H).
  • (b)(2) (b)(3) (b)(4) Pub. L. 99–509, § 9202(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

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

  • (j) Pub. L. 99–509 added subsec. (j). Former subsec. (j) redesignated (k).
  • (k) Pub. L. 99–509 redesignated former subsec. (j) as (k).

§ 952 Subpart F income defined

  • (a) Pub. L. 99–509, § 8041(b)(1), added par. (5) and last sentence.
  • (d) Pub. L. 99–509, § 8041(b)(2), added subsec. (d).

§ 1402 Definitions

  • (b) Pub. L. 99–509 struck out “under an agreement entered into pursuant to the provisions of section 218 of the Social…

§ 3121 Definitions

  • (b)(7)(E) Pub. L. 99–509, § 9002(b)(1)(A), added subpar. (E).
  • (d)(3) (d)(4) Pub. L. 99–509, § 9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4).

§ 3126 Return and payment by governmental em­ployer

§ 3128 Short title

    § 3306 Definitions

    • (i) Pub. L. 99–509 substituted “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)” for “subparagraphs (B) and…

    § 4611 Imposition of tax

    • (c) Pub. L. 99–509, § 8032(a), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows:
    • (e) Pub. L. 99–509, § 8032(c)(1), substituted “Hazardous Substance Superfund financing rate” for “taxes” in heading…
    • (f) Pub. L. 99–509, § 8032(c)(2), added subsec. (f).

    § 4612 Definitions and special rules

    • (d) Pub. L. 99–509 added subsec. (d) and redesignated former subsec. (d) as (e).
    • (e) Pub. L. 99–509 redesignated former subsec. (d) as (e).

    § 4661 Imposition of tax

    • (c) Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no…

    § 4671 Imposition of tax

    • (e) Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no…

    § 5000 Certain group health plans

    § 5054 Determination and collection of tax on beer

    • (a)(2) Pub. L. 99–509 substituted “if entered for warehousing, at the time of removal from the 1st such warehouse” for “if…

    § 5061 Method of collecting tax

    • (d) Pub. L. 99–509 amended subsec. (d) generally, substituting provisions relating to time for collecting tax on distilled…

    § 5703 Liability for tax and method of payment

    • (b)(2) Pub. L. 99–509 amended par. (2) generally. Prior to amendment par. (2), time for making of return and payment of taxes…

    § 5704 Exemption from tax

    • (c) Pub. L. 99–509 struck out “to a manufacturer of tobacco products or cigarette papers and tubes or” after “for delivery”.

    § 6656 Failure to make deposit of taxes

    • (a) Pub. L. 99–509 substituted “10 percent” for “5 percent”.

    § 9507 Hazardous Substance Superfund

    • (b) Pub. L. 99–509 inserted at end “In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so…

    § 9509 Oil Spill Liability Trust Fund