Federal (United States) · Session law
Subtitle B
24 sections
24 sections
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10201REPEAL OF RESERVE FOR ACCRUAL OF VACATION PAY.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10202PROVISIONS RELATING TO INSTALLMENT SALES.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10203REDUCTION IN PERCENTAGE OF ITEMS TAKEN INTO ACCOUNT UNDER COMPLETED CONTRACT METHOD.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10204AMORTIZATION OF PAST SERVICE PENSION COSTS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10205CERTAIN FARM CORPORATIONS REQUIRED TO USE ACCRUAL METHOD OF ACCOUNTING.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. I, sec. 10206ENTITIES MAY ELECT TAXABLE YEARS OTHER THAN REQUIRED TAXABLE YEAR.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. II, sec. 10211CERTAIN PUBLICLY TRADED PARTNERSHIPS TREATED AS CORPORATIONS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. II, sec. 10212TREATMENT OF PUBLICLY TRADED PARTNERSHIPS UNDER SECTION 469.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. II, sec. 10213TREATMENT OF PUBLICLY TRADED PARTNERSHIPS FOR UNRELATED BUSINESS TAX.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. II, sec. 10214TREATMENT OF CERTAIN PARTNERSHIP ALLOCATIONS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. II, sec. 10215STUDY.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10221REDUCTION IN DIVIDENDS RECEIVED DEDUCTION FOR DIVIDENDS FROM CORPORATIONS NOT 20-PERCENT OWNED.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10222CERTAIN EARNINGS AND PROFITS ADJUSTMENTS NOT TO APPLY FOR CERTAIN PURPOSES.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10223TREATMENT OF MIRROR SUBSIDIARY TRANSACTIONS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10224BENEFITS OF GRADUATED CORPORATE RATES NOT ALLOWED TO PERSONAL SERVICE CORPORATIONS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10225AMENDMENTS TO SECTION 382.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10226LIMITATION ON USE OF PREACQUISITION LOSSES TO OFFSET BUILT-IN GAINS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10227RECAPTURE OF LIFO AMOUNT IN THE CASE OF ELECTIONS BY S CORPORATIONS.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. III, sec. 10228EXCISE TAX ON RECEIPT OF GREENMAIL.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. IV, sec. 10231DENIAL OF FOREIGN TAX CREDIT FOR TAXES PAID OR ACCRUED TO SOUTH AFRICA.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. V, sec. 10241INTEREST RATE USED IN COMPUTING TAX RESERVES FOR LIFE INSURANCE COMPANIES MAY NOT BE LESS THAN APPLICABLE FEDERAL RATE.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. V, sec. 10242TREATMENT OF FOREIGN INSURANCE COMPANIES.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. V, sec. 10243TREATMENT OF MUTUAL LIFE INSURANCE COMPANY POLICY-HOLDER DIVIDENDS FOR PURPOSES OF BOOK PREFERENCE.Enacted
- Pub. L. 100-203, tit. X, subtit. B, pt. V, sec. 10244CERTAIN INSURANCE SYNDICATES.Enacted