Federal (United States) · Session law
Title X
51 sections
51 sections
- Pub. L. 105-34, tit. X, subtit. A, sec. 1001CONSTRUCTIVE SALES TREATMENT FOR APPRECIATED FINANCIAL POSITIONS.Enacted
- Pub. L. 105-34, tit. X, subtit. A, sec. 1002LIMITATION ON EXCEPTION FOR INVESTMENT COMPANIES UNDER SECTION 351.Enacted
- Pub. L. 105-34, tit. X, subtit. A, sec. 1003GAINS AND LOSSES FROM CERTAIN TERMINATIONS WITH RESPECT TO PROPERTY.Enacted
- Pub. L. 105-34, tit. X, subtit. A, sec. 1004DETERMINATION OF ORIGINAL ISSUE DISCOUNT WHERE POOLED DEBT OBLIGATIONS SUBJECT TO ACCELERATION.Enacted
- Pub. L. 105-34, tit. X, subtit. A, sec. 1005DENIAL OF INTEREST DEDUCTIONS ON CERTAIN DEBT INSTRUMENTS.Enacted
- Pub. L. 105-34, tit. X, subtit. B, sec. 1011TAX TREATMENT OF CERTAIN EXTRAORDINARY DIVIDENDS.Enacted
- Pub. L. 105-34, tit. X, subtit. B, sec. 1012APPLICATION OF SECTION 355 TO DISTRIBUTIONS IN CONNECTION WITH ACQUISITIONS AND TO INTRAGROUP TRANSACTIONS.Enacted
- Pub. L. 105-34, tit. X, subtit. B, sec. 1013TAX TREATMENT OF REDEMPTIONS INVOLVING RELATED CORPORATIONS.Enacted
- Pub. L. 105-34, tit. X, subtit. B, sec. 1014CERTAIN PREFERRED STOCK TREATED AS BOOT.Enacted
- Pub. L. 105-34, tit. X, subtit. B, sec. 1015MODIFICATION OF HOLDING PERIOD APPLICABLE TO DIVIDENDS RECEIVED DEDUCTION.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1021REPORTING OF CERTAIN PAYMENTS MADE TO ATTORNEYS.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1022DECREASE OF THRESHOLD FOR REPORTING PAYMENTS TO CORPORATIONS PERFORMING SERVICES FOR FEDERAL AGENCIES.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1023DISCLOSURE OF RETURN INFORMATION FOR ADMINISTRATION OF CERTAIN VETERANS PROGRAMS.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1024CONTINUOUS LEVY ON CERTAIN PAYMENTS.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1025MODIFICATION OF LEVY EXEMPTION.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1026CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1027RETURNS OF BENEFICIARIES OF ESTATES AND TRUSTS REQUIRED TO FILE RETURNS CONSISTENT WITH ESTATE OR TRUST RETURN OR TO NOTIFY SECRETARY OF INCONSISTENCY.Enacted
- Pub. L. 105-34, tit. X, subtit. C, sec. 1028REGISTRATION AND OTHER PROVISIONS RELATING TO CONFIDENTIAL CORPORATE TAX SHELTERS.Enacted
- Pub. L. 105-34, tit. X, subtit. D, sec. 1031EXTENSION AND MODIFICATION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND; INCREASED DEPOSITS INTO SUCH FUND.Enacted
- Pub. L. 105-34, tit. X, subtit. D, sec. 1032KEROSENE TAXED AS DIESEL FUEL.Enacted
- Pub. L. 105-34, tit. X, subtit. D, sec. 1033RESTORATION OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAXES.Enacted
- Pub. L. 105-34, tit. X, subtit. D, sec. 1034APPLICATION OF COMMUNICATIONS TAX TO PREPAID TELEPHONE CARDS.Enacted
- Pub. L. 105-34, tit. X, subtit. D, sec. 1035EXTENSION OF TEMPORARY UNEMPLOYMENT TAX.Enacted
- Pub. L. 105-34, tit. X, subtit. E, sec. 1041EXPANSION OF LOOK-THRU RULE FOR INTEREST, ANNUITIES, ROYALTIES, AND RENTS DERIVED BY SUBSIDIARIES OF TAX-EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 105-34, tit. X, subtit. E, sec. 1042TERMINATION OF CERTAIN EXCEPTIONS FROM RULES RELATING TO EXEMPT ORGANIZATIONS WHICH PROVIDE COMMERCIAL-TYPE INSURANCE.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1051DEFINITION OF FOREIGN PERSONAL HOLDING COMPANY INCOME.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1052PERSONAL PROPERTY USED PREDOMINANTLY IN THE UNITED STATES TREATED AS NOT PROPERTY OF A LIKE KIND WITH RESPECT TO PROPERTY USED PREDOMINANTLY OUTSIDE THE UNITED STATES.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1053HOLDING PERIOD REQUIREMENT FOR CERTAIN FOREIGN TAXES.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1054DENIAL OF TREATY BENEFITS FOR CERTAIN PAYMENTS THROUGH HYBRID ENTITIES.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1055INTEREST ON UNDERPAYMENTS NOT REDUCED BY FOREIGN TAX CREDIT CARRYBACKS.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1056CLARIFICATION OF PERIOD OF LIMITATIONS ON CLAIM FOR CREDIT OR REFUND ATTRIBUTABLE TO FOREIGN TAX CREDIT CARRYFORWARD.Enacted
- Pub. L. 105-34, tit. X, subtit. F, sec. 1057REPEAL OF EXCEPTION TO ALTERNATIVE MINIMUM FOREIGN TAX CREDIT LIMIT.Enacted
- Pub. L. 105-34, tit. X, subtit. G, sec. 1061ALLOCATION OF BASIS AMONG PROPERTIES DISTRIBUTED BY PARTNERSHIP.Enacted
- Pub. L. 105-34, tit. X, subtit. G, sec. 1062REPEAL OF REQUIREMENT THAT INVENTORY BE SUBSTANTIALLY APPRECIATED WITH RESPECT TO SALE OR EXCHANGE OF PARTNERSHIP INTEREST.Enacted
- Pub. L. 105-34, tit. X, subtit. G, sec. 1063EXTENSION OF TIME FOR TAXING PRECONTRIBUTION GAIN.Enacted
- Pub. L. 105-34, tit. X, subtit. H, sec. 1071PENSION ACCRUED BENEFIT DISTRIBUTABLE WITHOUT CONSENT INCREASED TO $5,000.Enacted
- Pub. L. 105-34, tit. X, subtit. H, sec. 1072ELECTION TO RECEIVE TAXABLE CASH COMPENSATION IN LIEU OF NONTAXABLE PARKING BENEFITS.Enacted
- Pub. L. 105-34, tit. X, subtit. H, sec. 1073REPEAL OF EXCESS DISTRIBUTION AND EXCESS RETIREMENT ACCUMULATION TAX.Enacted
- Pub. L. 105-34, tit. X, subtit. H, sec. 1074INCREASE IN TAX ON PROHIBITED TRANSACTIONS.Enacted
- Pub. L. 105-34, tit. X, subtit. H, sec. 1075BASIS RECOVERY RULES FOR ANNUITIES OVER MORE THAN ONE LIFE.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1081TERMINATION OF SUSPENSE ACCOUNTS FOR FAMILY CORPORATIONS REQUIRED TO USE ACCRUAL METHOD OF ACCOUNTING.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1082MODIFICATION OF TAXABLE YEARS TO WHICH NET OPERATING LOSSES MAY BE CARRIED.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1083MODIFICATIONS TO TAXABLE YEARS TO WHICH UNUSED CREDITS MAY BE CARRIED.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1084EXPANSION OF DENIAL OF DEDUCTION FOR CERTAIN AMOUNTS PAID IN CONNECTION WITH INSURANCE.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1085IMPROVED ENFORCEMENT OF THE APPLICATION OF THE EARNED INCOME CREDIT.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1086LIMITATION ON PROPERTY FOR WHICH INCOME FORECAST METHOD MAY BE USED.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1087EXPANSION OF REQUIREMENT THAT INVOLUNTARILY CONVERTED PROPERTY BE REPLACED WITH PROPERTY ACQUIRED FROM AN UNRELATED PERSON.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1088TREATMENT OF EXCEPTION FROM INSTALLMENT SALES RULES FOR SALES OF PROPERTY BY A MANUFACTURER TO A DEALER.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1089LIMITATIONS ON CHARITABLE REMAINDER TRUST ELIGIBILITY FOR CERTAIN TRUSTS.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1090EXPANDED SSA RECORDS FOR TAX ENFORCEMENT.Enacted
- Pub. L. 105-34, tit. X, subtit. I, sec. 1091MODIFICATION OF ESTIMATED TAX SAFE HARBORS.Enacted