Federal (United States) · Session law
Title VI
124 sections
1 group
103 sections filed directly here
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6001TREATMENT OF CERTAIN AMOUNTS PAID TO OR FOR THE BENEFIT OF AN INSTITUTION OF HIGHER EDUCATION.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6002NONRECOGNITION OF GAIN WHERE 1 SPOUSE DIES BEFORE OCCUPYING NEW RESIDENCE.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6003MEALS ON CERTAIN VESSELS AND OFFSHORE OIL PLATFORMS EXEMPT FROM 80 PERCENT LIMITATION ON DEDUCTION FOR MEALS.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6004TREATMENT OF CERTAIN INNOCENT SPOUSES.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6005INTERIM TREATMENT OF CERTAIN AMOUNTS AWARDED TO christa McAuliffe fellows.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6006ELECTION TO CLAIM CERTAIN UNEARNED INCOME OF CHILD ON PARENT’S RETURN.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6007JURY DUTY PAY REMITTED TO AN INDIVIDUAL’S EMPLOYER ALLOWED AS A DEDUCTION IN COMPUTING GROSS INCOME.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6008BUSINESS USE OF AUTOMOBILES BY RURAL MAIL CARRIERS.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6009EXCLUSION FROM GROSS INCOME FOR INCOME FROM UNITED STATES SAVINGS BONDS USED TO PAY TUITION AND FEES.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6010MODIFICATION OF ADDITIONAL EXEMPTION FOR STUDENT DEPENDENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. A, sec. 6011PRINCIPAL RESIDENCE CAPITAL GAINS EXCLUSION.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6026AMENDMENTS TO UNIFORM CAPITALIZATION RULES.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6027TREATMENT OF SINGLE PURPOSE AGRICULTURAL OR HORTICULTURAL STRUCTURES.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6028TREATMENT OF PROPERTY USED IN A FARMING BUSINESS.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6029TREATMENT OF CERTAIN TREES.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6030ONE-YEAR DEFERRAL OF PROCEEDS FROM LIVESTOCK SOLD ON ACCOUNT OF DROUGHT.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6031CERTAIN REPLEDGES PERMITTED.Enacted
- Pub. L. 100-647, tit. VI, subtit. B, sec. 6033DISASTER ASSISTANCE ACT PAYMENTS INCLUDED IN SPECIAL RULE FOR TAXABLE YEAR OF INCLUSION.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6051PROVISIONS RELATING TO BENEFITS UNDER DISCRIMINATORY PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6052MODIFICATIONS OF DISCRIMINATION RULES APPLICABLE TO CERTAIN ANNUITY CONTRACTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6053REQUIRED DISTRIBUTION BEGINNING DATE FOR GOVERNMENTAL AND CHURCH PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6054LIMITATION FOR STATE AND LOCAL PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6055MINIMUM PARTICIPATION STANDARDS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6056STUDY OF EFFECT OF MINIMUM PARTICIPATION RULE ON EMPLOYERS REQUIRED TO PROVIDE CERTAIN RETIREMENT BENEFITS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6057PROHIBITION ON COLLECTIBLES NOT TO INCLUDE STATE COINS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6058APPLICATION OF FUNDING RULES TO MULTIPLE EMPLOYER PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6059APPLICATION OF SECTION 415 LIMITATIONS TO POLICE AND FIREFIGHTERS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6060EXCISE TAX ON DISPOSITION OF STOCK BY AN ESOP NOT TO APPLY TO CERTAIN FORCED DISPOSITIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6061LOANS TO ACQUIRE EMPLOYER SECURITIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6062EFFECTIVE DATE OF SECTION 415 LIMITATIONS OF COLLECTIVELY BARGAINED AGREEMENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6063TREATMENT OF PRE-1989 ELECTIONS FOR DEPENDENT CARE ASSISTANCE UNDER CAFETERIA PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6064MODIFICATIONS TO SECTION 457.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6065EXCEPTION FOK GOVERNMENTAL PLANS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6066AIR TRANSPORTATION OF CARGO AND OF PASSENGERS TREATED AS SAME SERVICE FOR PURPOSES OF FRINGE BENEFITS INCLUSION.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6067SPECIAL RULE FOR APPLYING SPIN-OFF RULES TO BRIDGE BANKS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6068INCOME AVERAGING ALLOWED TO LUMP-SUM DISTRIBUTIONS OF ALTERNATE PAYEES.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6069INCREASE IN EMPLOYER REVERSION TAX.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6070DEFINITION OF PART-TIME EMPLOYEE FOR PURPOSES OF SECTION 89.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6071RURAL TELEPHONE COOPERATIVES PERMITTED TO HAVE QUALIFIED CASH OR DEFERRED ARRANGEMENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. C, sec. 6072STUDY OF TREATMENT OF CERTAIN TECHNICAL PERSONNEL.Enacted
- Pub. L. 100-647, tit. VI, subtit. D, sec. 6076TREATMENT OF CERTAIN WORKERS’ COMPENSATION FUNDS.Enacted
- Pub. L. 100-647, tit. VI, subtit. D, sec. 6077SPECIAL ESTIMATED TAX PAYMENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. D, sec. 6078CHURCH SELF-FUNDED DEATH BENEFIT PLANS TREATED AS LIFE INSURANCE.Enacted
- Pub. L. 100-647, tit. VI, subtit. D, sec. 6079TREATMENT OF STRUCTURED SETTLEMENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. D, sec. 6080VARIABLE CONTRACTS INVESTED IN GOVERNMENT SECURITIES PERMITTED.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6101AUTHORITY TO PRESCRIBE TOLERANCES FOR THE VOLUME OF WINE IN BOTTLES FOR PURPOSES OF THE EXCISE TAX ON WINE.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6102WHOLESALE DISTRIBUTORS TO ADMINISTER CLAIMS FOR REFUND OF GASOLINE TAX.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6103AUTHORITY TO EXEMPT ARTICLES FROM EXCISE TAX ON HEAVY TRUCKS AND TRAILERS WHERE BENEFIT ACCRUES TO UNITED STATES.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6104APPLICATION OF REDUCED GASOLINE TAX RATE TO BLENDERS.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6105CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM USER FEES ON PERMITS FOR INDUSTRIAL USE OF SPECIALLY DENATURED DISTILLED SPIRITS.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6106SMALL PRODUCERS EXEMPT FROM OCCUPATIONAL TAX ON DISTILLED SPIRITS PLANTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6107QUARTERLY PAYMENT OF ARCHERY EXCISE TAX.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6108EXTENSION OF TIME FOR ENACTING AUTHORIZING LEGISLATION RELATING TO THE OIL SPILL LIABILITY TRUST FUND.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6109DONATED CARGO EXEMPT FROM HARBOR MAINTENANCE TAX.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6110RELAY CARGO.Enacted
- Pub. L. 100-647, tit. VI, subtit. E, sec. 6111CLARIFICATION OF MEANING OF MANUFACTURE UNDER TRUCK EXCISE TAX.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6126DUAL RESIDENT COMPANIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6127ELECTION TO BE TREATED AS QUALIFIED ELECTING FUND TO BE MADE BY TAXPAYER.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6128TREATMENT OF CERTAIN UNITED STATES AFFILIATE OBLIGATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6129TREATMENT OF CERTAIN INSURANCE BRANCHES OF FOREIGN CORPORATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6130TREATMENT OF CERTAIN INSTRUMENTS UNDER FOREIGN CURRENCY RULES.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6131TREATMENT OF INSURANCE COMPANIES UNDER CHAIN DEFICIT RULE.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6132VIRGIN ISLANDS TREATED AS QUALIFIED BASIN COUNTRY.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6133TREATMENT OF CERTAIN UNITED STATES OBLIGATIONS HELD BY POSSESSION BANKS.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6134TREATMENT OF CERTAIN GAMBLING WINNINGS RECEIVED BY NONRESIDENT ALIENS.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6135ELECTION TO BE TREATED AS DOMESTIC CORPORATION.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6136TAX EXEMPTION FOR ENJEBI COMMUNITY TRUST FUND.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6137APPLICATION OF SECTION 912 TO JUDICIAL EMPLOYEES.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6138STUDY OF DEFINITION OF UNITED STATES RESIDENT.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6139SUNSET OF TREATY PROVISIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. F, sec. 6140TREATMENT OF CERTAIN AWARDS BY THE DISTRICT COURT OF GUAM.Enacted
- Pub. L. 100-647, tit. VI, subtit. G, sec. 6151TREATMENT OF CERTAIN RENTS UNDER SECTION 2032A.Enacted
- Pub. L. 100-647, tit. VI, subtit. G, sec. 6152CLARIFICATION OF TREATMENT OF JOINT AND SURVIVOR ANNUITIES UNDER QTIP RULES.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6176CLARIFICATION OF SMALL ISSUE BOND DEFINITION OF MANUFACTURING FACILITY.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6177RULES APPLICABLE TO TAX AND REVENUE ANTICIPATION BONDS.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6178AMENDMENT TO MORTGAGE BOND PURCHASE PRICE REGULATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6179APPLICATION OF SECURITY INTEREST TEST TO BOND FINANCING OF HAZARDOUS WASTE CLEAN-UP ACTIVITIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6180TAX-EXEMPT FINANCING FOR CERTAIN RAIL FACILITIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6181RULES RELATING TO REBATE ON EARNINGS ON BONA FIDE DEBT SERVICE FUND.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6182BONDS ISSUED BY VOLUNTEER FIRE DEPARTMENTS.Enacted
- Pub. L. 100-647, tit. VI, subtit. H, sec. 6183DISREGARD OF POOLED FINANCINGS IN DETERMINATION OF QUALIFICATION FOR SMALL ISSUER EXCEPTION.Enacted
- Pub. L. 100-647, tit. VI, subtit. I, sec. 6201CERTAIN GAMES OF CHANCE NOT TREATED AS UNRELATED TRADE OR BUSINESS.Enacted
- Pub. L. 100-647, tit. VI, subtit. I, sec. 6202PURCHASE OF INSURANCE BY COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. I, sec. 6203CANCELLATION OF CERTAIN DEBTS ORIGINATED BY OR GUARANTEED BY THE UNITED STATES NOT TAKEN INTO ACCOUNT IN DETERMINING TAX EXEMPT STATUS OF CERTAIN ORGANIZATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. I, sec. 6204DETERMINATION OF OPERATING FOUNDATION STATUS FOR CERTAIN PURPOSES.Enacted
- Pub. L. 100-647, tit. VI, subtit. J, sec. 6226SHORT TITLE.Enacted
- Pub. L. 100-647, tit. VI, subtit. K, sec. 6251EXCHANGE OF INFORMATION.Enacted
- Pub. L. 100-647, tit. VI, subtit. K, sec. 6252PROVISIONS RELATING TO PREVIOUSLY REQUIRED STUDIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. K, sec. 6253REPEAL OF SECRETARIAL AUTHORITY TO PRESCRIBE CLASS LIVES.Enacted
- Pub. L. 100-647, tit. VI, subtit. K, sec. 6254AMENDMENTS RELATED TO CRUDE OIL WINDFALL PROFIT TAX ACT OF 1980.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6276AUTHORITY TO PAY REFUNDS TO CERTAIN FIDUCIARIES OF INSOLVENT MEMBERS OF AFFILIATED GROUPS.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6277APPLICATION OF NET OPERATING LOSS LIMITATIONS TO BANKRUPTCY REORGANIZATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6278APPLICATION OF SECTION 7503 OF 1986 CODE FOR PURPOSES OF SECTION 10222(b) OF REVENUE ACT OF 1987.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6279INTEREST EARNED BY BROKERS OR DEALERS NOT TAKEN INTO ACCOUNT AS PERSONAL HOLDING COMPANY INCOME.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6280TREATMENT OF CERTAIN BANK HOLDING COMPANIES.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6281AUTHORITY TO WAIVE APPRAISAL REQUIREMENT FOR CERTAIN CHARITABLE CONTRIBUTIONS OF PROPERTY.Enacted
- Pub. L. 100-647, tit. VI, subtit. L, sec. 6282DISTRIBUTIONS BY COOPERATIVE HOUSING CORPORATIONS.Enacted
- Pub. L. 100-647, tit. VI, subtit. M, sec. 6301REPEAL OF LIMIT ON LONG-TERM BONDS.Enacted
- Pub. L. 100-647, tit. VI, subtit. M, sec. 6302ONE-YEAR EXTENSION OF CREDIT FOR PRODUCING FUEL FROM A NONCONVENTIONAL SOURCE.Enacted
- Pub. L. 100-647, tit. VI, subtit. M, sec. 6303CERTAIN DISCHARGE OF DEBT INCOME NOT INCLUDED IN ADJUSTED BOOK INCOME.Enacted