Federal (United States) · Session law
Pub. L. 105-206 — To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes.
143 sections
3 groups
54 sections filed directly here
- Pub. L. 105-206, tit. II, sec. 2001ELECTRONIC FILING OF TAX AND INFORMATION RETURNS.Enacted
- Pub. L. 105-206, tit. II, sec. 2002DUE DATE FOR CERTAIN INFORMATION RETURNS.Enacted
- Pub. L. 105-206, tit. II, sec. 2003PAPERLESS ELECTRONIC FILING.Enacted
- Pub. L. 105-206, tit. II, sec. 2004RETURN—FREE TAX SYSTEM.Enacted
- Pub. L. 105-206, tit. II, sec. 2005ACCESS TO ACCOUNT INFORMATION.Enacted
- Pub. L. 105-206, tit. III, sec. 3000SHORT TITLE.Enacted
- Pub. L. 105-206, tit. V, sec. 5001LOWER CAPITAL GAINS RATES TO APPLY TO PROPERTY HELD MORE THAN 1 YEAR.Enacted
- Pub. L. 105-206, tit. V, sec. 5002CLARIFICATION OF EXCLUSION OF MEALS FOR CERTAIN EMPLOYEES.Enacted
- Pub. L. 105-206, tit. V, sec. 5003CLARIFICATION OF DESIGNATION OF NORMAL TRADE RELATIONS.Enacted
- Pub. L. 105-206, tit. VI, sec. 6001SHORT TITLE; COORDINATION WITH OTHER TITLES.Enacted
- Pub. L. 105-206, tit. VI, sec. 6002DEFINITIONS.Enacted
- Pub. L. 105-206, tit. VI, sec. 6003AMENDMENTS RELATED TO TITLE I OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6004AMENDMENTS RELATED TO TITLE II OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6005AMENDMENTS RELATED TO TITLE III OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6006AMENDMENT RELATED TO TITLE IV OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6007AMENDMENTS RELATED TO TITLE V OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6008AMENDMENTS RELATED TO TITLE VII OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6009AMENDMENTS RELATED TO TITLE IX OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6010AMENDMENTS RELATED TO TITLE X OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6011AMENDMENTS RELATED TO TITLE XI OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6012AMENDMENTS RELATED TO TITLE XII OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6013AMENDMENTS RELATED TO TITLE XIII OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6014AMENDMENTS RELATED TO TITLE XIV OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6015AMENDMENTS RELATED TO TITLE XV OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6016AMENDMENTS RELATED TO TITLE XVI OF 1997 ACT.Enacted
- Pub. L. 105-206, tit. VI, sec. 6017AMENDMENT RELATED TO TRANSPORTATION EQUITY ACTFOR THE 21ST CENTURY.Enacted
- Pub. L. 105-206, tit. VI, sec. 6018AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996.Enacted
- Pub. L. 105-206, tit. VI, sec. 6019AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2.Enacted
- Pub. L. 105-206, tit. VI, sec. 6020AMENDMENT RELATED TO OMNIBUS BUDGET RECONCILIATION ACT OF 1993.Enacted
- Pub. L. 105-206, tit. VI, sec. 6021AMENDMENT RELATED TO REVENUE RECONCILIATION ACTOF 1990.Enacted
- Pub. L. 105-206, tit. VI, sec. 6022AMENDMENT RELATED TO TAX REFORM ACT OF 1986.Enacted
- Pub. L. 105-206, tit. VI, sec. 6023MISCELLANEOUS CLERICAL AND DEADWOOD CHANGES.Enacted
- Pub. L. 105-206, tit. VI, sec. 6024EFFECTIVE DATE.Enacted
- Pub. L. 105-206, tit. VII, sec. 7001CLARIFICATION OF DEDUCTION FOR DEFERRED COMPENSATION.Enacted
- Pub. L. 105-206, tit. VII, sec. 7002TERMINATION OF EXCEPTION FOR CERTAIN REAL ESTATE INVESTMENT TRUSTS FROM THE TREATMENT OF STAPLED ENTITIES.Enacted
- Pub. L. 105-206, tit. VII, sec. 7003CERTAIN CUSTOMER RECEIVABLES INELIGIBLE FOR MARK TO MARKET TREATMENT.Enacted
- Pub. L. 105-206, tit. VII, sec. 7004MODIFICATION OF AGI LIMIT FOR CONVERSIONS TO ROTH IRAs.Enacted
- Pub. L. 105-206, tit. VIII, sec. 8001IDENTIFICATION OF LIMITED TAX BENEFITS SUBJECT TO LINE ITEM VETO.Enacted
- Pub. L. 105-206, tit. IX, sec. 9001SHORT TITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9002AUTHORIZATION AND PROGRAM SUBTITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9003RESTORATIONS TO GENERAL PROVISIONS SUBTITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9004RESTORATIONS TO PROGRAM STREAMLINING AND FLEXIBILITY SUBTITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9005RESTORATIONS TO SAFETY SUBTITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9006ELIMINATION OF DUPLICATE PROVISIONS.Enacted
- Pub. L. 105-206, tit. IX, sec. 9007HIGHWAY FINANCE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9008HIGH PRIORITY PROJECTS TECHNICAL CORRECTIONS.Enacted
- Pub. L. 105-206, tit. IX, sec. 9009FEDERAL TRANSIT ADMINISTRATION PROGRAMS.Enacted
- Pub. L. 105-206, tit. IX, sec. 9010MOTOR CARRIER SAFETY TECHNICAL CORRECTION.Enacted
- Pub. L. 105-206, tit. IX, sec. 9011RESTORATIONS TO RESEARCH TITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9012AUTOMOBILE SAFETY AND INFORMATION.Enacted
- Pub. L. 105-206, tit. IX, sec. 9013TECHNICAL CORRECTIONS REGARDING SUBTITLE A OF TITLE VIII.Enacted
- Pub. L. 105-206, tit. IX, sec. 9014CORRECTIONS TO VETERANS SUBTITLE.Enacted
- Pub. L. 105-206, tit. IX, sec. 9015TECHNICAL CORRECTIONS REGARDING TITLE IX.Enacted
- Pub. L. 105-206, tit. IX, sec. 9016EFFECTIVE DATE.Enacted