Federal (United States) · Session law
Title I
118 sections
2 groups
63 sections filed directly here
- Pub. L. 104-188, tit. I, subtit. A, sec. 1111INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1112TREATMENT OF EMPLOYEE TIPS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1113TREATMENT OF STORAGE OF PRODUCT SAMPLES.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1114TREATMENT OF CERTAIN CHARITABLE RISK POOLS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1115TREATMENT OF DUES PAID TO AGRICULTURAL OR HORTICULTURAL ORGANIZATIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1116CLARIFICATION OF EMPLOYMENT TAX STATUS OF CERTAIN FISHERMEN.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1117MODIFICATIONS OF TAX-EXEMPT BOND RULES FOR FIRST-TIME FARMERS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1118NEWSPAPER DISTRIBUTORS TREATED AS DIRECT SELLERS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1119APPLICATION OF INVOLUNTARY CONVERSION RULES TO PRESIDENTIALLY DECLARED DISASTERS.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1120CLASS LIFE FOR GAS STATION CONVENIENCE STORES AND SIMILAR STRUCTURES.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1121TREATMENT OF ABANDONMENT OF LESSOR IMPROVEMENTS AT TERMINATION OF LEASE.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1122SPECIAL RULES RELATING TO DETERMINATION WHETHER INDIVIDUALS ARE EMPLOYEES FOR PURPOSES OF EMPLOYMENT TAXES.Enacted
- Pub. L. 104-188, tit. I, subtit. A, sec. 1123TREATMENT OF HOUSING PROVIDED TO EMPLOYEES BY ACADEMIC HEALTH CENTERS.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1201WORK OPPORTUNITY TAX CREDIT.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1202EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE PROGRAMS.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1203FUTA EXEMPTION FOR ALIEN AGRICULTURAL WORKERS.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1204RESEARCH CREDIT.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1205ORPHAN DRUG TAX CREDIT.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1206CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1207EXTENSION OF BINDING CONTRACT DATE FOR BIOMASS AND COAL FACILITIES.Enacted
- Pub. L. 104-188, tit. I, subtit. B, sec. 1208MORATORIUM FOR EXCISE TAX ON DIESEL FUEL SOLD FOR USE OR USED IN DIESEL-POWERED MOTORBOATS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1301S CORPORATIONS PERMITTED TO HAVE 75 SHAREHOLDERS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1302ELECTING SMALL BUSINESS TRUSTS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1303EXPANSION OF POST-DEATH QUALIFICATION FOR CERTAIN TRUSTS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1304FINANCIAL INSTITUTIONS PERMITTED TO HOLD SAFE HARBOR DEBT.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1305RULES RELATING TO INADVERTENT TERMINATIONS AND INVALID ELECTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1306AGREEMENT TO TERMINATE YEAR.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1307EXPANSION OF POST-TERMINATION TRANSITION PERIOD.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1308S CORPORATIONS PERMITTED TO HOLD SUBSIDIARIES.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1309TREATMENT OF DISTRIBUTIONS DURING LOSS YEARS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1310TREATMENT OF S CORPORATIONS UNDER SUBCHAPTER C.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1311ELIMINATION OF CERTAIN EARNINGS AND PROFITS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1312CARRYOVER OF DISALLOWED LOSSES AND DEDUCTIONS UNDER AT-RISK RULES ALLOWED.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1313ADJUSTMENTS TO BASIS OF INHERITED S STOCK TO REFLECT CERTAIN ITEMS OF INCOME.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1314S CORPORATIONS ELIGIBLE FOR RULES APPLICABLE TO REAL PROPERTY SUBDIVIDED FOR SALE BY NONCORPORATE TAXPAYERS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1315FINANCIAL INSTITUTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1316CERTAIN EXEMPT ORGANIZATIONS ALLOWED TO BE SHAREHOLDERS.Enacted
- Pub. L. 104-188, tit. I, subtit. C, sec. 1317EFFECTIVE DATE.Enacted
- Pub. L. 104-188, tit. I, subtit. E, sec. 1501REPEAL OF INCLUSION OF CERTAIN EARNINGS INVESTED IN EXCESS PASSIVE ASSETS.Enacted
- Pub. L. 104-188, tit. I, subtit. G, sec. 1701COORDINATION WITH OTHER SUBTITLES.Enacted
- Pub. L. 104-188, tit. I, subtit. G, sec. 1702AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 1990.Enacted
- Pub. L. 104-188, tit. I, subtit. G, sec. 1703AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 1993.Enacted
- Pub. L. 104-188, tit. I, subtit. G, sec. 1704MISCELLANEOUS PROVISIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1801EXEMPTION FROM DIESEL FUEL DYEING REQUIREMENTS WITH RESPECT TO CERTAIN STATES.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1802TREATMENT OF CERTAIN UNIVERSITY ACCOUNTS.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1803MODIFICATIONS TO EXCISE TAX ON OZONE-DEPLETING CHEMICALS.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1804TAX-EXEMPT BONDS FOR SALE OF ALASKA POWER ADMINISTRATION FACILITY.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1805NONRECOGNITION TREATMENT FOR CERTAIN TRANSFERS BY COMMON TRUST FUNDS TO REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1806QUALIFIED STATE TUITION PROGRAMS.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1807ADOPTION ASSISTANCE.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 1808REMOVAL OF BARRIERS TO INTERETHNIC ADOPTION.Enacted
- Pub. L. 104-188, tit. I, subtit. H, sec. 18096-MONTH DELAY OF ELECTRONIC FUND TRANSFER REQUIREMENT.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1901IMPROVED INFORMATION REPORTING ON FOREIGN TRUSTS.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1902COMPARABLE PENALTIES FOR FAILURE TO FILE RETURN RELATING TO TRANSFERS TO FOREIGN ENTITIES.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1903MODIFICATIONS OF RULES RELATING TO FOREIGN TRUSTS HAVING ONE OR MORE UNITED STATES BENEFICIARIES.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1904FOREIGN PERSONS NOT TO BE TREATED AS OWNERS UNDER GRANTOR TRUST RULES.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1905INFORMATION REPORTING REGARDING FOREIGN GIFTS.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1906MODIFICATION OF RULES RELATING TO FOREIGN TRUSTS WHICH ARE NOT GRANTOR TRUSTS.Enacted
- Pub. L. 104-188, tit. I, subtit. I, sec. 1907RESIDENCE OF TRUSTS, ETC.Enacted
- Pub. L. 104-188, tit. I, subtit. J, sec. 1951SHORT TITLE.Enacted
- Pub. L. 104-188, tit. I, subtit. J, sec. 1952GENERALIZED SYSTEM OF PREFERENCES.Enacted
- Pub. L. 104-188, tit. I, subtit. J, sec. 1953EFFECTIVE DATE.Enacted
- Pub. L. 104-188, tit. I, subtit. J, sec. 1954CONFORMING AMENDMENTS.Enacted