Federal (United States) · Session law
Title III
26 sections
26 sections
- Pub. L. 108-357, tit. III, subtit. A, sec. 301ALCOHOL AND BIODIESEL EXCISE TAX CREDIT AND EXTENSION OF ALCOHOL FUELS INCOME TAX CREDIT.Enacted
- Pub. L. 108-357, tit. III, subtit. A, sec. 302BIODIESEL INCOME TAX CREDIT.Enacted
- Pub. L. 108-357, tit. III, subtit. A, sec. 303INFORMATION REPORTING FOR PERSONS CLAIMING CERTAIN TAX BENEFITS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 311SPECIAL RULES FOR LIVESTOCK SOLD ON ACCOUNT OF WEATHER-RELATED CONDITIONS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 312PAYMENT OF DIVIDENDS ON STOCK OF COOPERATIVES WITHOUT REDUCING PATRONAGE DIVIDENDS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 313APPORTIONMENT OF SMALL ETHANOL PRODUCER CREDIT.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 314COORDINATE FARMERS AND FISHERMEN INCOME AVERAGING AND THE ALTERNATIVE MINIMUM TAX.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 315CAPITAL GAIN TREATMENT UNDER SECTION 631(b) TO APPLY TO OUTRIGHT SALES BY LANDOWNERS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 316MODIFICATION TO COOPERATIVE MARKETING RULES TO INCLUDE VALUE ADDED PROCESSING INVOLVING ANIMALS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 317EXTENSION OF DECLARATORY JUDGMENT PROCEDURES TO FARMERS’ COOPERATIVE ORGANIZATIONS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 318CERTAIN EXPENSES OF RURAL LETTER CARRIERS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 319TREATMENT OF CERTAIN INCOME OF COOPERATIVES.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 320EXCLUSION FOR PAYMENTS TO INDIVIDUALS UNDER NATIONAL HEALTH SERVICE CORPS LOAN REPAYMENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT PROGRAMS.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 321MODIFICATION OF SAFE HARBOR RULES FOR TIMBER REITs.Enacted
- Pub. L. 108-357, tit. III, subtit. B, sec. 322EXPENSING OF CERTAIN REFORESTATION EXPENDITURES.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 331NET INCOME FROM PUBLICLY TRADED PARTNERSHIPS TREATED AS QUALIFYING INCOME OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 332SIMPLIFICATION OF EXCISE TAX IMPOSED ON BOWS AND ARROWS.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 333REDUCTION OF EXCISE TAX ON FISHING TACKLE BOXES.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 334SONAR DEVICES SUITABLE FOR FINDING FISH.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 335CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 336MODIFICATION OF DEPRECIATION ALLOWANCE FOR AIRCRAFT.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 337MODIFICATION OF PLACED IN SERVICE RULE FOR BONUS DEPRECIATION PROPERTY.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 338EXPENSING OF CAPITAL COSTS INCURRED IN COMPLYING WITH ENVIRONMENTAL PROTECTION AGENCY SULFUR REGULATIONS.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 339CREDIT FOR PRODUCTION OF LOW SULFUR DIESEL FUEL.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 340EXPANSION OF QUALIFIED SMALL-ISSUE BOND PROGRAM.Enacted
- Pub. L. 108-357, tit. III, subtit. C, sec. 341OIL AND GAS FROM MARGINAL WELLS.Enacted