Federal (United States) · Session law
Title II
24 sections
24 sections
- Pub. L. 108-357, tit. II, subtit. A, sec. 2012-YEAR EXTENSION OF INCREASED EXPENSING FOR SMALL BUSINESS.Enacted
- Pub. L. 108-357, tit. II, subtit. B, sec. 211RECOVERY PERIOD FOR DEPRECIATION OF CERTAIN LEASEHOLD IMPROVEMENTS AND RESTAURANT PROPERTY.Enacted
- Pub. L. 108-357, tit. II, subtit. C, sec. 221MODIFICATION OF TARGETED AREAS AND LOW-INCOME COMMUNITIES FOR NEW MARKETS TAX CREDIT.Enacted
- Pub. L. 108-357, tit. II, subtit. C, sec. 222EXPANSION OF DESIGNATED RENEWAL COMMUNITY AREA BASED ON 2000 CENSUS DATA.Enacted
- Pub. L. 108-357, tit. II, subtit. C, sec. 223MODIFICATION OF INCOME REQUIREMENT FOR CENSUS TRACTS WITHIN HIGH MIGRATION RURAL COUNTIES.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 231MEMBERS OF FAMILY TREATED AS 1 SHAREHOLDER.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 232INCREASE IN NUMBER OF ELIGIBLE SHAREHOLDERS TO 100.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 233EXPANSION OF BANK S CORPORATION ELIGIBLE SHAREHOLDERS TO INCLUDE IRAS.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 234DISREGARD OF UNEXERCISED POWERS OF APPOINTMENT IN DETERMINING POTENTIAL CURRENT BENEFICIARIES OF ESBT.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 235TRANSFER OF SUSPENDED LOSSES INCIDENT TO DIVORCE, ETC.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 236USE OF PASSIVE ACTIVITY LOSS AND AT-RISK AMOUNTS BY QUALIFIED SUBCHAPTER S TRUST INCOME BENEFICIARIES.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 237EXCLUSION OF INVESTMENT SECURITIES INCOME FROM PASSIVE INCOME TEST FOR BANK S CORPORATIONS.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 238RELIEF FROM INADVERTENTLY INVALID QUALIFIED SUBCHAPTER S SUBSIDIARY ELECTIONS AND TERMINATIONS.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 239INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES.Enacted
- Pub. L. 108-357, tit. II, subtit. D, sec. 240REPAYMENT OF LOANS FOR QUALIFYING EMPLOYER SECURITIES.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 241PHASEOUT OF 4.3-CENT MOTOR FUEL EXCISE TAXES ON RAILROADS AND INLAND WATERWAY TRANSPORTATION WHICH REMAIN IN GENERAL FUND.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 242MODIFICATION OF APPLICATION OF INCOME FORECAST METHOD OF DEPRECIATION.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 243IMPROVEMENTS RELATED TO REAL ESTATE INVESTMENT TRUSTS.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 244SPECIAL RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 245CREDIT FOR MAINTENANCE OF RAILROAD TRACK.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 246SUSPENSION OF OCCUPATIONAL TAXES RELATING TO DISTILLED SPIRITS, WINE, AND BEER.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 247MODIFICATION OF UNRELATED BUSINESS INCOME LIMITATION ON INVESTMENT IN CERTAIN SMALL BUSINESS INVESTMENT COMPANIES.Enacted
- Pub. L. 108-357, tit. II, subtit. E, sec. 248ELECTION TO DETERMINE CORPORATE TAX ON CERTAIN INTERNATIONAL SHIPPING ACTIVITIES USING PER TON RATE.Enacted
- Pub. L. 108-357, tit. II, subtit. F, sec. 251EXCLUSION OF INCENTIVE STOCK OPTIONS AND EMPLOYEE STOCK PURCHASE PLAN STOCK OPTIONS FROM WAGES.Enacted