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S.949
Beginning
June 20, 1997
- SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
- Sec. 311. 20 percent maximum capital gains rate for individuals.
- SEC. 101. CHILD TAX CREDIT.
- `SEC. 24. CHILD TAX CREDIT.
- SEC. 102. ADJUSTMENT OF MINIMUM TAX EXEMPTION AMOUNTS FOR TAXPAYERS OTHER THAN CORPORATIONS.
Subtitle A--Tax Benefits Relating to Education Expenses
- SEC. 201. HOPE CREDIT FOR HIGHER EDUCATION TUITION AND RELATED EXPENSES.
- `SEC. 25A. HIGHER EDUCATION TUITION AND RELATED EXPENSES.
- `SEC. 6050S. RETURNS RELATING TO HIGHER EDUCATION TUITION AND RELATED EXPENSES.
- SEC. 202. DEDUCTION FOR INTEREST ON EDUCATION LOANS.
- `SEC. 221. INTEREST ON EDUCATION LOANS.
- SEC. 203. PENALTY-FREE WITHDRAWALS FROM INDIVIDUAL RETIREMENT PLANS FOR HIGHER EDUCATION EXPENSES.
PART I--QUALIFIED TUITION PROGRAMS
- SEC. 211. EXCLUSION FROM GROSS INCOME OF EDUCATION DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS.
- SEC. 212. ELIGIBLE EDUCATIONAL INSTITUTIONS PERMITTED TO MAINTAIN QUALIFIED TUITION PROGRAMS; OTHER MODIFICATIONS OF QUALIFIED...
- `SEC. 529. QUALIFIED TUITION PROGRAMS.'
PART II--EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS
- SEC. 213. EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.
- `SEC. 530. EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.
- SEC. 221. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.
- SEC. 222. REPEAL OF LIMITATION ON QUALIFIED 501(c)(3) BONDS OTHER THAN HOSPITAL BONDS.
- SEC. 223. INCREASE IN ARBITRAGE REBATE EXCEPTION FOR GOVERNMENTAL BONDS USED TO FINANCE EDUCATION FACILITIES.
- SEC. 224. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS NOT TO APPLY TO CERTAIN CONTINUING EDUCATION EXPENSES OF ELEMENTARY...
Subtitle A--Retirement Savings
- SEC. 301. RESTORATION OF IRA DEDUCTION FOR CERTAIN TAXPAYERS.
- SEC. 302. ESTABLISHMENT OF NONDEDUCTIBLE TAX-FREE INDIVIDUAL RETIREMENT ACCOUNTS.
- `SEC. 408A. IRA PLUS ACCOUNTS.
- SEC. 303. DISTRIBUTIONS FROM CERTAIN PLANS MAY BE USED WITHOUT PENALTY TO PURCHASE FIRST HOMES AND WHEN UNEMPLOYED.
- SEC. 304. CERTAIN BULLION NOT TREATED AS COLLECTIBLES.
- SEC. 311. 20-PERCENT MAXIMUM CAPITAL GAINS RATE FOR INDIVIDUALS.
- SEC. 312. MODIFICATIONS TO EXCLUSION OF GAIN ON CERTAIN SMALL BUSINESS STOCK.
- SEC. 313. ROLLOVER OF GAIN FROM SALE OF QUALIFIED STOCK.
- `SEC. 1045. ROLLOVER OF GAIN FROM QUALIFIED SMALL BUSINESS STOCK TO ANOTHER QUALIFIED SMALL BUSINESS STOCK.
- SEC. 314. EXEMPTION FROM TAX FOR GAIN ON SALE OF PRINCIPAL RESIDENCE.
- `SEC. 121. EXCLUSION OF GAIN FROM SALE OF PRINCIPAL RESIDENCE.
- SEC. 401. COST-OF-LIVING ADJUSTMENTS RELATING TO ESTATE AND GIFT TAX PROVISIONS.
- SEC. 402. FAMILY-OWNED BUSINESS EXCLUSION.
- `SEC. 2033A. FAMILY-OWNED BUSINESS EXCLUSION.
- SEC. 403. TREATMENT OF LAND SUBJECT TO A QUALIFIED CONSERVATION EASEMENT.
- SEC. 404. 20-YEAR INSTALLMENT PAYMENT WHERE ESTATE CONSISTS LARGELY OF INTEREST IN CLOSELY HELD BUSINESS.
- SEC. 405. NO INTEREST ON CERTAIN PORTION OF ESTATE TAX EXTENDED UNDER SECTION 6166, REDUCED INTEREST ON REMAINING PORTION,...
- SEC. 406. EXTENSION OF TREATMENT OF CERTAIN RENTS UNDER SECTION 2032A TO LINEAL DESCENDANTS.
- SEC. 407. EXPANSION OF EXCEPTION FROM GENERATION-SKIPPING TRANSFER TAX FOR TRANSFERS TO INDIVIDUALS WITH DECEASED PARENTS.
- SEC. 501. RESEARCH TAX CREDIT.
- SEC. 502. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS.
- SEC. 503. WORK OPPORTUNITY TAX CREDIT.
- SEC. 504. ORPHAN DRUG TAX CREDIT.
- SEC. 601. TAX INCENTIVES FOR REVITALIZATION OF THE DISTRICT OF COLUMBIA.
- `SEC. 1400. FIRST-TIME HOMEBUYER CREDIT FOR DISTRICT OF COLUMBIA.
- `SEC. 1400B. CREDIT FOR EQUITY INVESTMENTS IN AND LOANS TO DISTRICT OF COLUMBIA BUSINESSES.
- `SEC. 1400C. ZERO PERCENT CAPITAL GAINS RATE.
- SEC. 602. INCENTIVES CONDITIONED ON OTHER DC REFORM.
Subtitle A--Provisions Relating to Excise Taxes
- SEC. 701. REPEAL OF TAX ON DIESEL FUEL USED IN RECREATIONAL BOATS.
- SEC. 702. INTERCITY PASSENGER RAIL FUND.
- `SEC. 9901. INTERCITY PASSENGER RAIL FUND.
- SEC. 703. MODIFICATION OF TAX TREATMENT OF HARD CIDER.
- SEC. 704. GENERAL REVENUE PORTION OF HIGHWAY MOTOR FUELS TAXES DEPOSITED INTO HIGHWAY TRUST FUND.
- SEC. 705. RATE OF TAX ON CERTAIN SPECIAL FUELS DETERMINED ON BASIS OF BTU EQUIVALENCY WITH GASOLINE.
- SEC. 706. STUDY OF FEASIBILITY OF MOVING COLLECTION POINT FOR DISTILLED SPIRITS EXCISE TAX.
- SEC. 707. EXTENSION AND MODIFICATION OF SUBSIDIES FOR ALCOHOL FUELS.
- SEC. 708. CLARIFICATION OF AUTHORITY TO USE SEMI-GENERIC DESIGNATIONS ON WINE LABELS.
- SEC. 711. TREATMENT OF MULTIEMPLOYER PLANS UNDER SECTION 415.
- SEC. 712. TECHNICAL CORRECTION RELATING TO PARTIAL TERMINATION OF PENSION PLANS.
- SEC. 713. INCREASE IN CURRENT LIABILITY FUNDING LIMIT.
- SEC. 714. SPOUSAL CONSENT REQUIRED FOR CERTAIN DISTRIBUTIONS AND LOANS UNDER QUALIFIED CASH OR DEFERRED ARRANGEMENT.
- SEC. 715. SPECIAL RULES FOR CHURCH PLANS.
- SEC. 716. REPEAL OF APPLICATION OF UNRELATED BUSINESS INCOME TAX TO ESOPS.
- SEC. 721. TREATMENT OF LIVESTOCK SOLD ON ACCOUNT OF WEATHER-RELATED CONDITIONS.
- SEC. 722. GAIN OR LOSS FROM SALE OF LIVESTOCK DISREGARDED FOR PURPOSES OF EARNED INCOME CREDIT.
- SEC. 723. MORTGAGE FINANCING FOR RESIDENCES LOCATED IN DISASTER AREAS.
- SEC. 731. WAIVER OF PENALTY THROUGH JUNE 30, 1998, ON SMALL BUSINESSES FAILING TO MAKE ELECTRONIC FUND TRANSFERS OF TAXES.
- SEC. 732. MINIMUM TAX NOT TO APPLY TO FARMERS' INSTALLMENT SALES.
- SEC. 741. TREATMENT OF COMPUTER SOFTWARE AS FSC EXPORT PROPERTY.
- SEC. 742. DENIAL OF TREATY BENEFITS FOR CERTAIN PAYMENTS THROUGH HYBRID ENTITIES.
- SEC. 743. UNITED STATES PROPERTY NOT TO INCLUDE CERTAIN ASSETS ACQUIRED BY DEALERS IN ORDINARY COURSE OF TRADE OR BUSINESS.
- SEC. 744. EXEMPTION FOR ACTIVE FINANCING INCOME.
- SEC. 745. TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTERNATIONAL TRANSPORTATION SERVICES.
- SEC. 751. UNITED STATES SHAREHOLDERS OF CONTROLLED FOREIGN CORPORATIONS NOT SUBJECT TO PFIC INCLUSION.
- SEC. 752. ELECTION OF MARK TO MARKET FOR MARKETABLE STOCK IN PASSIVE FOREIGN INVESTMENT COMPANY.
- `SEC. 1296. ELECTION OF MARK TO MARKET FOR MARKETABLE STOCK.
- SEC. 753. EFFECTIVE DATE.
- SEC. 761. TAX-EXEMPT STATUS FOR CERTAIN STATE WORKER'S COMPENSATION ACT COMPANIES.
- SEC. 762. ELECTION TO CONTINUE EXCEPTION FROM TREATMENT OF PUBLICLY TRADED PARTNERSHIPS AS CORPORATIONS.
- SEC. 763. EXCLUSION FROM UNRELATED BUSINESS TAXABLE INCOME FOR CERTAIN SPONSORSHIP PAYMENTS.
- SEC. 764. ASSOCIATIONS OF HOLDERS OF TIMESHARE INTERESTS TO BE TAXED LIKE OTHER HOMEOWNERS ASSOCIATIONS.
- SEC. 765. INCREASED DEDUCTIBILITY OF BUSINESS MEAL EXPENSES FOR INDIVIDUALS SUBJECT TO FEDERAL HOURS OF SERVICE AND SEAFOOD...
- SEC. 766. DEDUCTION IN COMPUTING ADJUSTED GROSS INCOME FOR EXPENSES IN CONNECTION WITH SERVICE PERFORMED BY CERTAIN OFFICIALS.
- SEC. 767. INCREASE IN STANDARD MILEAGE RATE EXPENSE DEDUCTION FOR CHARITABLE USE OF PASSENGER AUTOMOBILE.
- SEC. 768. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.
- `SEC. 198. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.
- SEC. 769. COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT.
- SEC. 770. INCREASED MAXIMUM CAPITAL EXPENDITURE LIMIT FOR QUALIFIED SMALL ISSUE BONDS.
- SEC. 771. EXTENSION OF CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES.
- SEC. 772. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION NOT TO APPLY TO MARGINAL PRODUCTION.
- SEC. 773. CLARIFICATION OF TREATMENT OF CERTAIN RECEIVABLES PURCHASED BY COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS.
- SEC. 774. EXCEPTION FOR BONDS GUARANTEED BY FEDERAL HOME LOAN BANK BOARD FROM RESTRICTION ON FEDERAL GUARANTEE OF BONDS.
- SEC. 775. INCREASED PERIOD FOR DEDUCTION FOR TRAVELING EXPENSES WHILE WORKING AWAY FROM HOME.
- SEC. 776. CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.
- SEC. 777. MODIFICATION TO ELIGIBILITY CRITERIA FOR DESIGNATION OF FUTURE ENTERPRISE ZONES IN ALASKA OR HAWAII.
- SEC. 778. CLARIFICATION OF DE MINIMIS FRINGE BENEFIT RULES TO NO-CHARGE EMPLOYEE MEALS.
- SEC. 779. CLARIFICATION OF STANDARD TO BE USED IN DETERMINING EMPLOYMENT TAX STATUS OF SECURITIES BROKERS.
Subtitle A--Financial Products
- SEC. 801. CONSTRUCTIVE SALES TREATMENT FOR APPRECIATED FINANCIAL POSITIONS.
- `SEC. 1259. CONSTRUCTIVE SALES TREATMENT FOR APPRECIATED FINANCIAL POSITIONS.
- SEC. 802. LIMITATION ON EXCEPTION FOR INVESTMENT COMPANIES UNDER SECTION 351.
- SEC. 803. GAINS AND LOSSES FROM CERTAIN TERMINATIONS WITH RESPECT TO PROPERTY.
- SEC. 811. TAX TREATMENT OF CERTAIN EXTRAORDINARY DIVIDENDS.
- SEC. 812. APPLICATION OF SECTION 355 TO DISTRIBUTIONS FOLLOWED BY ACQUISITIONS AND TO INTRAGROUP TRANSACTIONS.
- SEC. 813. TAX TREATMENT OF REDEMPTIONS INVOLVING RELATED CORPORATIONS.
- SEC. 814. MODIFICATION OF HOLDING PERIOD APPLICABLE TO DIVIDENDS RECEIVED DEDUCTION.
- SEC. 821. REGISTRATION AND OTHER PROVISIONS RELATING TO CONFIDENTIAL CORPORATE TAX SHELTERS.
- SEC. 822. CERTAIN PREFERRED STOCK TREATED AS BOOT.
- SEC. 831. DECREASE OF THRESHOLD FOR REPORTING PAYMENTS TO CORPORATIONS PERFORMING SERVICES FOR FEDERAL AGENCIES.
- SEC. 832. DISCLOSURE OF RETURN INFORMATION FOR ADMINISTRATION OF CERTAIN VETERANS PROGRAMS.
- SEC. 833. RETURNS OF BENEFICIARIES OF ESTATES AND TRUSTS REQUIRED TO FILE RETURNS CONSISTENT WITH ESTATE OR TRUST RETURN...
- SEC. 834. CONTINUOUS LEVY ON CERTAIN PAYMENTS.
- SEC. 835. MODIFICATION OF LEVY EXEMPTION.
- SEC. 836. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.
- SEC. 841. EXTENSION AND MODIFICATION OF AIRPORT AND AIRWAY TRUST FUND TAXES.
- SEC. 842. RESTORATION OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAXES.
- SEC. 843. APPLICATION OF COMMUNICATIONS TAX TO LONG-DISTANCE PREPAID TELEPHONE CARDS.
- SEC. 844. UNIFORM RATE OF TAX ON VACCINES.
- SEC. 845. CREDIT FOR TIRE TAX IN LIEU OF EXCLUSION OF VALUE OF TIRES IN COMPUTING PRICE.
- SEC. 846. INCREASE IN EXCISE TAXES ON TOBACCO PRODUCTS.
- `SEC. 5754. RESTRICTION ON IMPORTATION OF PREVIOUSLY EXPORTED TOBACCO PRODUCTS.
- SEC. 851. EXPANSION OF LOOK-THRU RULE FOR INTEREST, ANNUITIES, ROYALTIES, AND RENTS DERIVED BY SUBSIDIARIES OF TAX-EXEMPT...
- SEC. 852. LIMITATION ON INCREASE IN BASIS OF PROPERTY RESULTING FROM SALE BY TAX-EXEMPT ENTITY TO A RELATED PERSON.
- `SEC. 1061. BASIS LIMITATION FOR SALE OR EXCHANGE OF PROPERTY BY TAX-EXEMPT ENTITY TO RELATED PERSON.
- SEC. 853. TERMINATION OF EXCEPTION FROM RULES RELATING TO EXEMPT ORGANIZATIONS WHICH PROVIDE COMMERCIAL-TYPE INSURANCE.
- SEC. 861. DEFINITION OF FOREIGN PERSONAL HOLDING COMPANY INCOME.
- SEC. 862. PERSONAL PROPERTY USED PREDOMINANTLY IN THE UNITED STATES TREATED AS NOT PROPERTY OF A LIKE KIND WITH RESPECT TO...
- SEC. 863. HOLDING PERIOD REQUIREMENT FOR CERTAIN FOREIGN TAXES.
- SEC. 864. SOURCE RULES FOR INVENTORY PROPERTY.
- SEC. 865. INTEREST ON UNDERPAYMENTS NOT REDUCED BY FOREIGN TAX CREDIT CARRYBACKS.
- SEC. 866. CLARIFICATION OF PERIOD OF LIMITATIONS ON CLAIM FOR CREDIT OR REFUND ATTRIBUTABLE TO FOREIGN TAX CREDIT CARRYFORWARD.
- SEC. 867. MODIFICATION TO FOREIGN TAX CREDIT CARRYBACK AND CARRYOVER PERIODS.
- SEC. 868. REPEAL OF EXCEPTION TO ALTERNATIVE MINIMUM FOREIGN TAX CREDIT LIMIT.
- SEC. 871. TERMINATION OF SUSPENSE ACCOUNTS FOR FAMILY CORPORATIONS REQUIRED TO USE ACCRUAL METHOD OF ACCOUNTING.
- SEC. 872. MODIFICATION OF TAXABLE YEARS TO WHICH NET OPERATING LOSSES MAY BE CARRIED.
- SEC. 873. EXPANSION OF DENIAL OF DEDUCTION FOR CERTAIN AMOUNTS PAID IN CONNECTION WITH INSURANCE.
- SEC. 874. ALLOCATION OF BASIS AMONG PROPERTIES DISTRIBUTED BY PARTNERSHIP.
- SEC. 875. REPEAL OF REQUIREMENT THAT INVENTORY BE SUBSTANTIALLY APPRECIATED.
- SEC. 876. LIMITATION ON PROPERTY FOR WHICH INCOME FORECAST METHOD MAY BE USED.
- SEC. 877. EXPANSION OF REQUIREMENT THAT INVOLUNTARILY CONVERTED PROPERTY BE REPLACED WITH PROPERTY ACQUIRED FROM AN UNRELATED...
- SEC. 878. TREATMENT OF EXCEPTION FROM INSTALLMENT SALES RULES FOR SALES OF PROPERTY BY A MANUFACTURER TO A DEALER.
- SEC. 879. MINIMUM PENSION ACCRUED BENEFIT DISTRIBUTABLE WITHOUT CONSENT INCREASED TO $5,000.
- SEC. 880. ELECTION TO RECEIVE TAXABLE CASH COMPENSATION IN LIEU OF NONTAXABLE PARKING BENEFITS.
- SEC. 881. EXTENSION OF TEMPORARY UNEMPLOYMENT TAX.
- SEC. 882. REPEAL OF EXCESS DISTRIBUTION AND EXCESS RETIREMENT ACCUMULATION TAX.
- SEC. 883. LIMITATION ON CHARITABLE REMAINDER TRUST ELIGIBILITY FOR CERTAIN TRUSTS.
- SEC. 884. INCREASE IN TAX ON PROHIBITED TRANSACTIONS.
- SEC. 885. BASIS RECOVERY RULES FOR ANNUITIES OVER MORE THAN ONE LIFE.
TITLE IX--FOREIGN-RELATED SIMPLIFICATION PROVISIONS
Subtitle A--General Provisions
- SEC. 901. CERTAIN INDIVIDUALS EXEMPT FROM FOREIGN TAX CREDIT LIMITATION.
- SEC. 902. EXCHANGE RATE USED IN TRANSLATING FOREIGN TAXES.
- SEC. 903. ELECTION TO USE SIMPLIFIED SECTION 904 LIMITATION FOR ALTERNATIVE MINIMUM TAX.
- SEC. 904. TREATMENT OF PERSONAL TRANSACTIONS BY INDIVIDUALS UNDER FOREIGN CURRENCY RULES.
- SEC. 911. GAIN ON CERTAIN STOCK SALES BY CONTROLLED FOREIGN CORPORATIONS TREATED AS DIVIDENDS.
- SEC. 912. MISCELLANEOUS MODIFICATIONS TO SUBPART F.
- SEC. 913. INDIRECT FOREIGN TAX CREDIT ALLOWED FOR CERTAIN LOWER TIER COMPANIES.
- SEC. 921. REPEAL OF EXCISE TAX ON TRANSFERS TO FOREIGN ENTITIES; RECOGNITION OF GAIN ON CERTAIN TRANSFERS TO FOREIGN TRUSTS...
- `SEC. 684. RECOGNITION OF GAIN ON CERTAIN TRANSFERS TO CERTAIN FOREIGN TRUSTS AND ESTATES.
- SEC. 931. CLARIFICATION OF APPLICATION OF RETURN REQUIREMENT TO FOREIGN PARTNERSHIPS.
- SEC. 932. CONTROLLED FOREIGN PARTNERSHIPS SUBJECT TO INFORMATION REPORTING COMPARABLE TO INFORMATION REPORTING FOR CONTROLLED...
- `SEC. 6038. INFORMATION REPORTING WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS AND PARTNERSHIPS.
- SEC. 933. MODIFICATIONS RELATING TO RETURNS REQUIRED TO BE FILED BY REASON OF CHANGES IN OWNERSHIP INTERESTS IN FOREIGN PARTNERSHIP.
- SEC. 934. TRANSFERS OF PROPERTY TO FOREIGN PARTNERSHIPS SUBJECT TO INFORMATION REPORTING COMPARABLE TO INFORMATION REPORTING...
- SEC. 935. EXTENSION OF STATUTE OF LIMITATION FOR FOREIGN TRANSFERS.
- SEC. 936. INCREASE IN FILING THRESHOLDS FOR RETURNS AS TO ORGANIZATION OF FOREIGN CORPORATIONS AND ACQUISITIONS OF STOCK...
- SEC. 941. DETERMINATION OF FOREIGN OR DOMESTIC STATUS OF PARTNERSHIPS.
- SEC. 951. TRANSITION RULE FOR CERTAIN TRUSTS.
- SEC. 952. REPEAL OF STOCK AND SECURITIES SAFE HARBOR REQUIREMENT THAT PRINCIPAL OFFICE BE OUTSIDE THE UNITED STATES.
- SEC. 953. MISCELLANEOUS CLARIFICATIONS.
Subtitle A--Provisions Relating to Individuals
- SEC. 1001. BASIC STANDARD DEDUCTION AND MINIMUM TAX EXEMPTION AMOUNT FOR CERTAIN DEPENDENTS.
- SEC. 1002. INCREASE IN AMOUNT OF TAX EXEMPT FROM ESTIMATED TAX REQUIREMENTS.
- SEC. 1003. TREATMENT OF CERTAIN REIMBURSED EXPENSES OF RURAL MAIL CARRIERS.
- SEC. 1004. TREATMENT OF TRAVELING EXPENSES OF CERTAIN FEDERAL EMPLOYEES ENGAGED IN CRIMINAL INVESTIGATIONS.
- SEC. 1011. MODIFICATIONS TO LOOK-BACK METHOD FOR LONG-TERM CONTRACTS.
- SEC. 1012. MINIMUM TAX TREATMENT OF CERTAIN PROPERTY AND CASUALTY INSURANCE COMPANIES.
- SEC. 1013. USE OF ESTIMATES OF SHRINKAGE FOR INVENTORY ACCOUNTING.
- SEC. 1014. QUALIFIED LESSEE CONSTRUCTION ALLOWANCES FOR SHORT-TERM LEASES.
- `SEC. 110. QUALIFIED LESSEE CONSTRUCTION ALLOWANCES FOR SHORT-TERM LEASES.
PART I--GENERAL PROVISIONS
- SEC. 1021. SIMPLIFIED FLOW-THROUGH FOR ELECTING LARGE PARTNERSHIPS.
- `SEC. 771. APPLICATION OF SUBCHAPTER TO ELECTING LARGE PARTNERSHIPS.
- `SEC. 772. SIMPLIFIED FLOW-THROUGH.
- `SEC. 773. COMPUTATIONS AT PARTNERSHIP LEVEL.
- `SEC. 774. OTHER MODIFICATIONS.
- `SEC. 775. ELECTING LARGE PARTNERSHIP DEFINED.
- `SEC. 776. SPECIAL RULES FOR PARTNERSHIPS HOLDING OIL AND GAS PROPERTIES.
- `SEC. 777. REGULATIONS.
- SEC. 1022. SIMPLIFIED AUDIT PROCEDURES FOR ELECTING LARGE PARTNERSHIPS.
`PART I--TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
- `SEC. 6240. APPLICATION OF SUBCHAPTER.
- `SEC. 6241. PARTNER'S RETURN MUST BE CONSISTENT WITH PARTNERSHIP RETURN.
- `SEC. 6242. PROCEDURES FOR TAKING PARTNERSHIP ADJUSTMENTS INTO ACCOUNT.
`Subpart A--Adjustments by Secretary
- `SEC. 6245. SECRETARIAL AUTHORITY.
- `SEC. 6246. RESTRICTIONS ON PARTNERSHIP ADJUSTMENTS.
- `SEC. 6247. JUDICIAL REVIEW OF PARTNERSHIP ADJUSTMENT.
- `SEC. 6248. PERIOD OF LIMITATIONS FOR MAKING ADJUSTMENTS.
- `SEC. 6251. ADMINISTRATIVE ADJUSTMENT REQUESTS.
- `SEC. 6252. JUDICIAL REVIEW WHERE ADMINISTRATIVE ADJUSTMENT REQUEST IS NOT ALLOWED IN FULL.
- `SEC. 6255. DEFINITIONS AND SPECIAL RULES.
- SEC. 1023. DUE DATE FOR FURNISHING INFORMATION TO PARTNERS OF ELECTING LARGE PARTNERSHIPS.
- SEC. 1024. RETURNS MAY BE REQUIRED ON MAGNETIC MEDIA.
- SEC. 1025. TREATMENT OF PARTNERSHIP ITEMS OF INDIVIDUAL RETIREMENT ACCOUNTS.
- SEC. 1026. EFFECTIVE DATE.
- SEC. 1031. TREATMENT OF PARTNERSHIP ITEMS IN DEFICIENCY PROCEEDINGS.
- `SEC. 6234. DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED...
- SEC. 1032. PARTNERSHIP RETURN TO BE DETERMINATIVE OF AUDIT PROCEDURES TO BE FOLLOWED.
- SEC. 1033. PROVISIONS RELATING TO STATUTE OF LIMITATIONS.
- SEC. 1034. EXPANSION OF SMALL PARTNERSHIP EXCEPTION.
- SEC. 1035. EXCLUSION OF PARTIAL SETTLEMENTS FROM 1-YEAR LIMITATION ON ASSESSMENT.
- SEC. 1036. EXTENSION OF TIME FOR FILING A REQUEST FOR ADMINISTRATIVE ADJUSTMENT.
- SEC. 1037. AVAILABILITY OF INNOCENT SPOUSE RELIEF IN CONTEXT OF PARTNERSHIP PROCEEDINGS.
- SEC. 1038. DETERMINATION OF PENALTIES AT PARTNERSHIP LEVEL.
- SEC. 1039. PROVISIONS RELATING TO COURT JURISDICTION, ETC.
- SEC. 1040. TREATMENT OF PREMATURE PETITIONS FILED BY NOTICE PARTNERS OR 5-PERCENT GROUPS.
- SEC. 1041. BONDS IN CASE OF APPEALS FROM CERTAIN PROCEEDING.
- SEC. 1042. SUSPENSION OF INTEREST WHERE DELAY IN COMPUTATIONAL ADJUSTMENT RESULTING FROM CERTAIN SETTLEMENTS.
- SEC. 1043. SPECIAL RULES FOR ADMINISTRATIVE ADJUSTMENT REQUESTS WITH RESPECT TO BAD DEBTS OR WORTHLESS SECURITIES.
- SEC. 1046. CLOSING OF PARTNERSHIP TAXABLE YEAR WITH RESPECT TO DECEASED PARTNER, ETC.
- SEC. 1051. CLARIFICATION OF LIMITATION ON MAXIMUM NUMBER OF SHAREHOLDERS.
- SEC. 1052. DE MINIMIS RULE FOR TENANT SERVICES INCOME.
- SEC. 1053. ATTRIBUTION RULES APPLICABLE TO TENANT OWNERSHIP.
- SEC. 1054. CREDIT FOR TAX PAID BY REIT ON RETAINED CAPITAL GAINS.
- SEC. 1055. REPEAL OF 30-PERCENT GROSS INCOME REQUIREMENT.
- SEC. 1056. MODIFICATION OF EARNINGS AND PROFITS RULES FOR DETERMINING WHETHER REIT HAS EARNINGS AND PROFITS FROM NON-REIT...
- SEC. 1057. TREATMENT OF FORECLOSURE PROPERTY.
- SEC. 1058. PAYMENTS UNDER HEDGING INSTRUMENTS.
- SEC. 1059. EXCESS NONCASH INCOME.
- SEC. 1060. PROHIBITED TRANSACTION SAFE HARBOR.
- SEC. 1061. SHARED APPRECIATION MORTGAGES.
- SEC. 1062. WHOLLY OWNED SUBSIDIARIES.
- SEC. 1063. EFFECTIVE DATE.
- SEC. 1071. REPEAL OF 30-PERCENT GROSS INCOME LIMITATION.
- SEC. 1081. REASONABLE CAUSE EXCEPTION FOR CERTAIN PENALTIES.
- SEC. 1082. CLARIFICATION OF PERIOD FOR FILING CLAIMS FOR REFUNDS.
- SEC. 1083. REPEAL OF AUTHORITY TO DISCLOSE WHETHER PROSPECTIVE JUROR HAS BEEN AUDITED.
- SEC. 1084. CLARIFICATION OF STATUTE OF LIMITATIONS.
- SEC. 1085. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX RETURN INFORMATION.
- `SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.
- SEC. 1086. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION...
- SEC. 1101. GIFTS TO CHARITIES EXEMPT FROM GIFT TAX FILING REQUIREMENTS.
- SEC. 1102. CLARIFICATION OF WAIVER OF CERTAIN RIGHTS OF RECOVERY.
- SEC. 1103. TRANSITIONAL RULE UNDER SECTION 2056A.
- SEC. 1104. TREATMENT FOR ESTATE TAX PURPOSES OF SHORT-TERM OBLIGATIONS HELD BY NONRESIDENT ALIENS.
- SEC. 1105. DISTRIBUTIONS DURING FIRST 65 DAYS OF TAXABLE YEAR OF ESTATE.
- SEC. 1106. SEPARATE SHARE RULES AVAILABLE TO ESTATES.
- SEC. 1107. EXECUTOR OF ESTATE AND BENEFICIARIES TREATED AS RELATED PERSONS FOR DISALLOWANCE OF LOSSES, ETC.
- SEC. 1108. TREATMENT OF FUNERAL TRUSTS.
- `SEC. 684. TREATMENT OF FUNERAL TRUSTS.
- SEC. 1109. ADJUSTMENTS FOR GIFTS WITHIN 3 YEARS OF DECEDENT'S DEATH.
- `SEC. 2035. ADJUSTMENTS FOR CERTAIN GIFTS MADE WITHIN 3 YEARS OF DECEDENT'S DEATH.
- SEC. 1110. CLARIFICATION OF TREATMENT OF SURVIVOR ANNUITIES UNDER QUALIFIED TERMINABLE INTEREST RULES.
- SEC. 1111. TREATMENT UNDER QUALIFIED DOMESTIC TRUST RULES OF FORMS OF OWNERSHIP WHICH ARE NOT TRUSTS.
- SEC. 1112. OPPORTUNITY TO CORRECT CERTAIN FAILURES UNDER SECTION 2032A.
- SEC. 1113. AUTHORITY TO WAIVE REQUIREMENT OF UNITED STATES TRUSTEE FOR QUALIFIED DOMESTIC TRUSTS.
Subtitle A--Excise Tax Simplification
PART I--EXCISE TAXES ON HEAVY TRUCKS AND LUXURY CARS
- SEC. 1201. INCREASE IN DE MINIMIS LIMIT FOR AFTER-MARKET ALTERATIONS FOR HEAVY TRUCKS AND LUXURY CARS.
- SEC. 1211. CREDIT OR REFUND FOR IMPORTED BOTTLED DISTILLED SPIRITS RETURNED TO DISTILLED SPIRITS PLANT.
- SEC. 1212. AUTHORITY TO CANCEL OR CREDIT EXPORT BONDS WITHOUT SUBMISSION OF RECORDS.
- SEC. 1213. REPEAL OF REQUIRED MAINTENANCE OF RECORDS ON PREMISES OF DISTILLED SPIRITS PLANT.
- SEC. 1214. FERMENTED MATERIAL FROM ANY BREWERY MAY BE RECEIVED AT A DISTILLED SPIRITS PLANT.
- SEC. 1215. REPEAL OF REQUIREMENT FOR WHOLESALE DEALERS IN LIQUORS TO POST SIGN.
- SEC. 1216. REFUND OF TAX TO WINE RETURNED TO BOND NOT LIMITED TO UNMERCHANTABLE WINE.
- SEC. 1217. USE OF ADDITIONAL AMELIORATING MATERIAL IN CERTAIN WINES.
- SEC. 1218. DOMESTICALLY PRODUCED BEER MAY BE WITHDRAWN FREE OF TAX FOR USE OF FOREIGN EMBASSIES, LEGATIONS, ETC.
- SEC. 1219. BEER MAY BE WITHDRAWN FREE OF TAX FOR DESTRUCTION.
- SEC. 1220. AUTHORITY TO ALLOW DRAWBACK ON EXPORTED BEER WITHOUT SUBMISSION OF RECORDS.
- SEC. 1221. TRANSFER TO BREWERY OF BEER IMPORTED IN BULK WITHOUT PAYMENT OF TAX.
- `SEC. 5418. BEER IMPORTED IN BULK.
- SEC. 1222. TRANSFER TO BONDED WINE CELLARS OF WINE IMPORTED IN BULK WITHOUT PAYMENT OF TAX.
- `SEC. 5364. WINE IMPORTED IN BULK.
- SEC. 1231. AUTHORITY TO GRANT EXEMPTIONS FROM REGISTRATION REQUIREMENTS.
- SEC. 1232. REPEAL OF EXPIRED PROVISIONS.
- SEC. 1233. SIMPLIFICATION OF IMPOSITION OF EXCISE TAX ON ARROWS.
- SEC. 1234. MODIFICATIONS TO RETAIL TAX ON HEAVY TRUCKS.
- SEC. 1235. SKYDIVING FLIGHTS EXEMPT FROM TAX ON TRANSPORTATION OF PERSONS BY AIR.
- SEC. 1236. ALLOWANCE OR CREDIT OF REFUND FOR TAX-PAID AVIATION FUEL PURCHASED BY REGISTERED PRODUCER OF AVIATION FUEL.
- SEC. 1241. REPEAL OF $100,000 LIMITATION ON UNSPENT PROCEEDS UNDER 1-YEAR EXCEPTION FROM REBATE.
- SEC. 1242. EXCEPTION FROM REBATE FOR EARNINGS ON BONA FIDE DEBT SERVICE FUND UNDER CONSTRUCTION BOND RULES.
- SEC. 1243. REPEAL OF DEBT SERVICE-BASED LIMITATION ON INVESTMENT IN CERTAIN NONPURPOSE INVESTMENTS.
- SEC. 1244. REPEAL OF EXPIRED PROVISIONS.
- SEC. 1245. EFFECTIVE DATE.
- SEC. 1251. OVERPAYMENT DETERMINATIONS OF TAX COURT.
- SEC. 1252. REDETERMINATION OF INTEREST PURSUANT TO MOTION.
- SEC. 1253. APPLICATION OF NET WORTH REQUIREMENT FOR AWARDS OF LITIGATION COSTS.
- SEC. 1254. PROCEEDINGS FOR DETERMINATION OF EMPLOYMENT STATUS.
- `SEC. 7435. PROCEEDINGS FOR DETERMINATION OF EMPLOYMENT STATUS.
- SEC. 1261. EXTENSION OF DUE DATE OF FIRST QUARTER ESTIMATED TAX PAYMENT BY PRIVATE FOUNDATIONS.
- SEC. 1262. CLARIFICATION OF AUTHORITY TO WITHHOLD PUERTO RICO INCOME TAXES FROM SALARIES OF FEDERAL EMPLOYEES.
- SEC. 1263. CERTAIN NOTICES DISREGARDED UNDER PROVISION INCREASING INTEREST RATE ON LARGE CORPORATE UNDERPAYMENTS.
- SEC. 1301. MATCHING CONTRIBUTIONS OF SELF-EMPLOYED INDIVIDUALS NOT TREATED AS ELECTIVE EMPLOYER CONTRIBUTIONS.
- SEC. 1302. CONTRIBUTIONS TO IRAS THROUGH PAYROLL DEDUCTIONS.
- SEC. 1303. PLANS NOT DISQUALIFIED MERELY BY ACCEPTING ROLLOVER CONTRIBUTIONS.
- SEC. 1304. MODIFICATION OF PROHIBITION OF ASSIGNMENT OR ALIENATION.
- SEC. 1305. ELIMINATION OF PAPERWORK BURDENS ON PLANS.
- SEC. 1306. MODIFICATION OF 403(b) EXCLUSION ALLOWANCE TO CONFORM TO 415 MODIFICATIONS.
- SEC. 1307. NEW TECHNOLOGIES IN RETIREMENT PLANS.
- SEC. 1308. EXTENSION OF MORATORIUM ON APPLICATION OF CERTAIN NONDISCRIMINATION RULES TO STATE AND LOCAL GOVERNMENTS.
- SEC. 1309. CLARIFICATION OF CERTAIN RULES RELATING TO EMPLOYEE STOCK OWNERSHIP PLANS OF S CORPORATIONS.
- SEC. 1310. MODIFICATION OF 10 PERCENT TAX FOR NONDEDUCTIBLE CONTRIBUTIONS.
- SEC. 1311. MODIFICATION OF FUNDING REQUIREMENTS FOR CERTAIN PLANS.
- SEC. 1401. AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996.
- `SEC. 30A. PUERTO RICO ECONOMIC ACTIVITY CREDIT.'
- SEC. 1402. AMENDMENTS RELATED TO HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT OF 1996.
- SEC. 1403. AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2.
- SEC. 1404. MISCELLANEOUS PROVISIONS.
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