Federal (United States) · Session law
Pub. L. 108-357 — To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at
193 sections
4 groups
42 sections filed directly here
- Pub. L. 108-357, tit. I, sec. 101REPEAL OF EXCLUSION FOR EXTRATERRITORIAL INCOME.Enacted
- Pub. L. 108-357, tit. I, sec. 102DEDUCTION RELATING TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES.Enacted
- Pub. L. 108-357, tit. IV, sec. 401INTEREST EXPENSE ALLOCATION RULES.Enacted
- Pub. L. 108-357, tit. IV, sec. 402RECHARACTERIZATION OF OVERALL DOMESTIC LOSS.Enacted
- Pub. L. 108-357, tit. IV, sec. 403LOOK-THRU RULES TO APPLY TO DIVIDENDS FROM NONCONTROLLED SECTION 902 CORPORATIONS.Enacted
- Pub. L. 108-357, tit. IV, sec. 404REDUCTION TO 2 FOREIGN TAX CREDIT BASKETS.Enacted
- Pub. L. 108-357, tit. IV, sec. 405ATTRIBUTION OF STOCK OWNERSHIP THROUGH PARTNERSHIPS TO APPLY IN DETERMINING SECTION 902 AND 960 CREDITS.Enacted
- Pub. L. 108-357, tit. IV, sec. 406CLARIFICATION OF TREATMENT OF CERTAIN TRANSFERS OF INTANGIBLE PROPERTY.Enacted
- Pub. L. 108-357, tit. IV, sec. 407UNITED STATES PROPERTY NOT TO INCLUDE CERTAIN ASSETS OF CONTROLLED FOREIGN CORPORATION.Enacted
- Pub. L. 108-357, tit. IV, sec. 408TRANSLATION OF FOREIGN TAXES.Enacted
- Pub. L. 108-357, tit. IV, sec. 409REPEAL OF WITHHOLDING TAX ON DIVIDENDS FROM CERTAIN FOREIGN CORPORATIONS.Enacted
- Pub. L. 108-357, tit. IV, sec. 410EQUAL TREATMENT OF INTEREST PAID BY FOREIGN PARTNERSHIPS AND FOREIGN CORPORATIONS.Enacted
- Pub. L. 108-357, tit. IV, sec. 411TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 108-357, tit. IV, sec. 412LOOK-THRU TREATMENT FOR SALES OF PARTNERSHIP INTERESTS.Enacted
- Pub. L. 108-357, tit. IV, sec. 413REPEAL OF FOREIGN PERSONAL HOLDING COMPANY RULES AND FOREIGN INVESTMENT COMPANY RULES.Enacted
- Pub. L. 108-357, tit. IV, sec. 414DETERMINATION OF FOREIGN PERSONAL HOLDING COMPANY INCOME WITH RESPECT TO TRANSACTIONS IN COMMODITIES.Enacted
- Pub. L. 108-357, tit. IV, sec. 415MODIFICATIONS TO TREATMENT OF AIRCRAFT LEASING AND SHIPPING INCOME.Enacted
- Pub. L. 108-357, tit. IV, sec. 416MODIFICATION OF EXCEPTIONS UNDER SUBPART F FOR ACTIVE FINANCING.Enacted
- Pub. L. 108-357, tit. IV, sec. 41710-YEAR FOREIGN TAX CREDIT CARRYOVER; 1-YEAR FOREIGN TAX CREDIT CARRYBACK.Enacted
- Pub. L. 108-357, tit. IV, sec. 418MODIFICATION OF THE TREATMENT OF CERTAIN REIT DISTRIBUTIONS ATTRIBUTABLE TO GAIN FROM SALES OR EXCHANGES OF UNITED STATES REAL PROPERTY INTERESTS.Enacted
- Pub. L. 108-357, tit. IV, sec. 419EXCLUSION OF INCOME DERIVED FROM CERTAIN WAGERS ON HORSE RACES AND DOG RACES FROM GROSS INCOME OF NONRESIDENT ALIEN INDIVIDUALS.Enacted
- Pub. L. 108-357, tit. IV, sec. 420LIMITATION OF WITHHOLDING TAX FOR PUERTO RICO CORPORATIONS.Enacted
- Pub. L. 108-357, tit. IV, sec. 421FOREIGN TAX CREDIT UNDER ALTERNATIVE MINIMUM TAX.Enacted
- Pub. L. 108-357, tit. IV, sec. 422INCENTIVES TO REINVEST FOREIGN EARNINGS IN UNITED STATES.Enacted
- Pub. L. 108-357, tit. IV, sec. 423DELAY IN EFFECTIVE DATE OF FINAL REGULATIONS GOVERNING EXCLUSION OF INCOME FROM INTERNATIONAL OPERATION OF SHIPS OR AIRCRAFT.Enacted
- Pub. L. 108-357, tit. IV, sec. 424STUDY OF EARNINGS STRIPPING PROVISIONS.Enacted
- Pub. L. 108-357, tit. V, sec. 501DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES IN LIEU OF STATE AND LOCAL INCOME TAXES.Enacted
- Pub. L. 108-357, tit. VI, sec. 601SHORT TITLE.Enacted
- Pub. L. 108-357, tit. VII, sec. 701BROWNFIELDS DEMONSTRATION PROGRAM FOR QUALIFIED GREEN BUILDING AND SUSTAINABLE DESIGN PROJECTS.Enacted
- Pub. L. 108-357, tit. VII, sec. 702EXCLUSION OF GAIN OR LOSS ON SALE OR EXCHANGE OF CERTAIN BROWNFIELD SITES FROM UNRELATED BUSINESS TAXABLE INCOME.Enacted
- Pub. L. 108-357, tit. VII, sec. 703CIVIL RIGHTS TAX RELIEF.Enacted
- Pub. L. 108-357, tit. VII, sec. 704MODIFICATION OF CLASS LIFE FOR CERTAIN TRACK FACILITIES.Enacted
- Pub. L. 108-357, tit. VII, sec. 705SUSPENSION OF POLICYHOLDERS SURPLUS ACCOUNT PROVISIONS.Enacted
- Pub. L. 108-357, tit. VII, sec. 706CERTAIN ALASKA NATURAL GAS PIPELINE PROPERTY TREATED AS 7-YEAR PROPERTY.Enacted
- Pub. L. 108-357, tit. VII, sec. 707EXTENSION OF ENHANCED OIL RECOVERY CREDIT TO CERTAIN ALASKA FACILITIES.Enacted
- Pub. L. 108-357, tit. VII, sec. 708METHOD OF ACCOUNTING FOR NAVAL SHIPBUILDERS.Enacted
- Pub. L. 108-357, tit. VII, sec. 709MODIFICATION OF MINIMUM COST REQUIREMENT FOR TRANSFER OF EXCESS PENSION ASSETS.Enacted
- Pub. L. 108-357, tit. VII, sec. 710EXPANSION OF CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES.Enacted
- Pub. L. 108-357, tit. VII, sec. 711CERTAIN BUSINESS RELATED CREDITS ALLOWED AGAINST REGULAR AND MINIMUM TAX.Enacted
- Pub. L. 108-357, tit. VII, sec. 712INCLUSION OF PRIMARY AND SECONDARY MEDICAL STRATEGIES FOR CHILDREN AND ADULTS WITH SICKLE CELL DISEASE AS MEDICAL ASSISTANCE UNDER THE MEDICAID PROGRAM.Enacted
- Pub. L. 108-357, tit. VII, sec. 713CEILING FANS.Enacted
- Pub. L. 108-357, tit. VII, sec. 714CERTAIN STEAM GENERATORS, AND CERTAIN REACTOR VESSEL HEADS AND PRESSURIZERS, USED IN NUCLEAR FACILITIES.Enacted