Federal (United States) · Session law
Part VI
22 sections
22 sections
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. A, sec. 13501TREATMENT OF GAIN OR LOSS OF FOREIGN PERSONS FROM SALE OR EXCHANGE OF INTERESTS IN PARTNERSHIPS ENGAGED IN TRADE OR BUSINESS WITHIN THE UNITED STATES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. A, sec. 13502MODIFY DEFINITION OF SUBSTANTIAL BUILT-IN LOSS IN THE CASE OF TRANSFER OF PARTNERSHIP INTEREST.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. A, sec. 13503CHARITABLE CONTRIBUTIONS AND FOREIGN TAXES TAKEN INTO ACCOUNT IN DETERMINING LIMITATION ON ALLOWANCE OF PARTNER’S SHARE OF LOSS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. A, sec. 13504REPEAL OF TECHNICAL TERMINATION OF PARTNERSHIPS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13511NET OPERATING LOSSES OF LIFE INSURANCE COMPANIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13512REPEAL OF SMALL LIFE INSURANCE COMPANY DEDUCTION.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13513ADJUSTMENT FOR CHANGE IN COMPUTING RESERVES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13514REPEAL OF SPECIAL RULE FOR DISTRIBUTIONS TO SHAREHOLDERS FROM PRE-1984 POLICYHOLDERS SURPLUS ACCOUNT.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13515MODIFICATION OF PRORATION RULES FOR PROPERTY AND CASUALTY INSURANCE COMPANIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13516REPEAL OF SPECIAL ESTIMATED TAX PAYMENTS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13517COMPUTATION OF LIFE INSURANCE TAX RESERVES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13518MODIFICATION OF RULES FOR LIFE INSURANCE PRORATION FOR PURPOSES OF DETERMINING THE DIVIDENDS RECEIVED DEDUCTION.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13519CAPITALIZATION OF CERTAIN POLICY ACQUISITION EXPENSES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13520TAX REPORTING FOR LIFE SETTLEMENT TRANSACTIONS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13521CLARIFICATION OF TAX BASIS OF LIFE INSURANCE CONTRACTS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13522EXCEPTION TO TRANSFER FOR VALUABLE CONSIDERATION RULES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13523MODIFICATION OF DISCOUNTING RULES FOR PROPERTY AND CASUALTY INSURANCE COMPANIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. C, sec. 13531LIMITATION ON DEDUCTION FOR FDIC PREMIUMS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. C, sec. 13532REPEAL OF ADVANCE REFUNDING BONDS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. D, sec. 13541EXPANSION OF QUALIFYING BENEFICIARIES OF AN ELECTING SMALL BUSINESS TRUST.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. D, sec. 13542CHARITABLE CONTRIBUTION DEDUCTION FOR ELECTING SMALL BUSINESS TRUSTS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. D, sec. 13543MODIFICATION OF TREATMENT OF S CORPORATION CONVERSIONS TO C CORPORATIONS.Enacted