Federal (United States) · Session law
Title V
22 sections
22 sections
- Pub. L. 100-647, tit. V, subtit. A, sec. 5001CORPORATE ESTIMATED TAX PAYMENTS.Enacted
- Pub. L. 100-647, tit. V, subtit. B, sec. 5011LIMITATION ON UNREASONABLE MORTALITY AND OTHER EXPENSE CHARGES UNDER SECTION 7702.Enacted
- Pub. L. 100-647, tit. V, subtit. B, sec. 5012TREATMENT OF MODIFIED ENDOWMENT CONTRACTS.Enacted
- Pub. L. 100-647, tit. V, subtit. B, sec. 5013VALUATION OF GROUP-TERM LIFE INSURANCE.Enacted
- Pub. L. 100-647, tit. V, subtit. B, sec. 5014STUDY.Enacted
- Pub. L. 100-647, tit. V, subtit. C, sec. 5021REPEAL OF RULES PERMITTING LOSS TRANSFERS BY ALASKA NATIVE CORPORATIONS.Enacted
- Pub. L. 100-647, tit. V, subtit. D, sec. 5031VALUATION TABLES.Enacted
- Pub. L. 100-647, tit. V, subtit. D, sec. 5032RATE SCHEDULE FOR TAX ON ESTATES OF NONRESIDENTS NOT CITIZENS.Enacted
- Pub. L. 100-647, tit. V, subtit. D, sec. 5033DISALLOWANCE OF MARITAL DEDUCTION WHERE SPOUSE IS NOT CITIZEN OF UNITED STATES.Enacted
- Pub. L. 100-647, tit. V, subtit. E, sec. 5041LONG-TERM CONTRACT PROVISIONS.Enacted
- Pub. L. 100-647, tit. V, subtit. F, sec. 5051TREATMENT OF CERTAIN POOLED FINANCING BONDS.Enacted
- Pub. L. 100-647, tit. V, subtit. F, sec. 5052TREASURY REGULATIONS RELATING TO STUDENT LOAN BONDS.Enacted
- Pub. L. 100-647, tit. V, subtit. F, sec. 5053RESTRICTIONS ON BONDS USED TO PROVIDE RESIDENTIAL RENTAL PROPERTY FOR FAMILY UNITS.Enacted
- Pub. L. 100-647, tit. V, subtit. G, sec. 5061IMPOSITION OF EXCISE TAX ON MANUFACTURE OR IMPORTATION OF PIPE TOBACCO.Enacted
- Pub. L. 100-647, tit. V, subtit. G, sec. 5063MODIFICATION OF DISTILLED SPIRITS TAX CREDIT FOR FLAVORS CONTENT.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5071INCREASE IN PENALTY FOR BAD CHECKS.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5072TIME FOR PAYMENT OF TAX ON REVERSION OF PENSION PLAN ASSETS.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5073DENIAL OF DEDUCTION FOR CERTAIN RESIDENTIAL TELEPHONE SERVICE.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5074PARTNERSHIP REPORTING OF UNRELATED BUSINESS TAXABLE INCOME.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5075OPTIONS SUBJECT TO WASH SALE RULES.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5076INTEREST CHARGE ON INSTALLMENT SALES OF CERTAIN PROPERTY.Enacted
- Pub. L. 100-647, tit. V, subtit. H, sec. 5077APPLICATION OF NET OPERATING LOSS RULES TO STOCK ACQUIRED BY AN EMPLOYEE STOCK OWNERSHIP PLAN.Enacted