Federal (United States) · Session law
Pub. L. 83-287 — To amend the Internal Revenue Code to extend the time during which certain provisions relating to Income and estate taxes shall apply, and for other purposes.
17 sections
17 sections
- Pub. L. 83-287, tit. I, sec. 102EXTENSION OF TIME TO MAKE ELECTION IN RESPECT OF EXCESSIVE DEPRECIATION ALLOWED FOR PERIODS BEFORE 1952.Enacted
- Pub. L. 83-287, tit. I, sec. 103EXTENSION OF TIME FOR MAKING ELECTION WITH RESPECT TO WAR-LOSS RECOVERIES.Enacted
- Pub. L. 83-287, tit. I, sec. 104EXTENSION OF PERIOD OF ABATEMENT OF INCOME TAXES OF MEMBERS OF ARMED FORCES UPON DEATH.Enacted
- Pub. L. 83-287, tit. I, sec. 105EXTENSION OF TEMPORARY PROVISIONS RELATING TO LIFE INSURANCE COMPANIES.Enacted
- Pub. L. 83-287, tit. I, sec. 106EXTENSION OF PERIOD FOR EXEMPTION FROM additional ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH.Enacted
- Pub. L. 83-287, tit. I, sec. 161ELECTION AS TO RECOGNITION OF GAIN IN CERTAIN CORPORATE LIQUIDATIONS.Enacted
- Pub. L. 83-287, tit. II, sec. 201VENUE OF ACTIONS FOR VIOLATIONS OF ACT OF OCTOBER 19, 1949.Enacted
- Pub. L. 83-287, tit. II, sec. 202DEDUCTION OF CERTAIN UNPAID EXPENSES AND INTEREST.Enacted
- Pub. L. 83-287, tit. II, sec. 203BASIS OF CERTAIN PROPERTY TRANSFERRED IN TRUST.Enacted
- Pub. L. 83-287, tit. II, sec. 204EARNED INCOME FROM SOURCES WITHOUT THE UNITED STATES.Enacted
- Pub. L. 83-287, tit. II, sec. 205NET OPERATING LOSS carryovers.Enacted
- Pub. L. 83-287, tit. II, sec. 206AMORTIZATION DEDUCTION FOR GRAIN STORAGE FACILITIES.Enacted
- Pub. L. 83-287, tit. II, sec. 207EXCLUSION OF CERTAIN TRANSFERS TAKING EFFECT AT DEATH.Enacted
- Pub. L. 83-287, tit. II, sec. 208FAILURE TO RELINQUISH A POWER IN CERTAIN DISABILITY CASES.Enacted
- Pub. L. 83-287, tit. II, sec. 209REVERSIONARY INTERESTS IN CASE OF LIFE INSURANCE.Enacted
- Pub. L. 83-287, tit. II, sec. 210MARITAL DEDUCTION IN CERTAIN CASES WHERE DECEDENT DIED BEFORE APRIL 3, 1948.Enacted
- Pub. L. 83-287, tit. II, sec. 211MITIGATION OF EFFECT OF STATUTE OF LIMITATIONS.Enacted