Federal (United States) · Session law
Title III
8 sections
8 sections
- Pub. L. 105-34, tit. III, subtit. A, sec. 301RESTORATION OF IRA DEDUCTION FOR CERTAIN TAXPAYERS.Enacted
- Pub. L. 105-34, tit. III, subtit. A, sec. 302ESTABLISHMENT OF NONDEDUCTIBLE TAX-FREE INDIVIDUAL RETIREMENT ACCOUNTS.Enacted
- Pub. L. 105-34, tit. III, subtit. A, sec. 303DISTRIBUTIONS FROM CERTAIN PLANS MAY BE USED WITHOUT PENALTY TO PURCHASE FIRST HOMES.Enacted
- Pub. L. 105-34, tit. III, subtit. A, sec. 304CERTAIN BULLION NOT TREATED AS COLLECTIBLES.Enacted
- Pub. L. 105-34, tit. III, subtit. B, sec. 311MAXIMUM CAPITAL GAINS RATES FOR INDIVIDUALS.Enacted
- Pub. L. 105-34, tit. III, subtit. B, sec. 312EXEMPTION FROM TAX FOR GAIN ON SALE OF PRINCIPAL RESIDENCE.Enacted
- Pub. L. 105-34, tit. III, subtit. B, sec. 313ROLLOVER OF GAIN FROM SALE OF QUALIFIED STOCK.Enacted
- Pub. L. 105-34, tit. III, subtit. B, sec. 314AMOUNT OF NET CAPITAL GAIN TAKEN INTO ACCOUNT IN COMPUTING ALTERNATIVE TAX ON CAPITAL GAINS FOR CORPORATIONS NOT TO EXCEED TAXABLE INCOME OF THE CORPORATION.Enacted