Federal (United States) · Session law
Subtitle B
30 sections
30 sections
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 811PENALTY FOR FAILING TO DISCLOSE REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 812ACCURACY-RELATED PENALTY FOR LISTED TRANSACTIONS, OTHER REPORTABLE TRANSACTIONS HAVING A SIGNIFICANT TAX AVOIDANCE PURPOSE, ETC.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 813TAX SHELTER EXCEPTION TO CONFIDENTIALITY PRIVILEGES RELATING TO TAXPAYER COMMUNICATIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 814STATUTE OF LIMITATIONS FOR TAXABLE YEARS FOR WHICH REQUIRED LISTED TRANSACTIONS NOT REPORTED.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 815DISCLOSURE OF REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 816FAILURE TO FURNISH INFORMATION REGARDING REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 817MODIFICATION OF PENALTY FOR FAILURE TO MAINTAIN LISTS OF INVESTORS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 818PENALTY ON PROMOTERS OF TAX SHELTERS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 819MODIFICATIONS OF SUBSTANTIAL UNDERSTATEMENT PENALTY FOR NONREPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 820MODIFICATION OF ACTIONS TO ENJOIN CERTAIN CONDUCT RELATED TO TAX SHELTERS AND REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 821PENALTY ON FAILURE TO REPORT INTERESTS IN FOREIGN FINANCIAL ACCOUNTS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. I, sec. 822REGULATION OF INDIVIDUALS PRACTICING BEFORE THE DEPARTMENT OF THE TREASURY.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 831TREATMENT OF STRIPPED INTERESTS IN BOND AND PREFERRED STOCK FUNDS, ETC.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 832MINIMUM HOLDING PERIOD FOR FOREIGN TAX CREDIT ON WITHHOLDING TAXES ON INCOME OTHER THAN DIVIDENDS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 833DISALLOWANCE OF CERTAIN PARTNERSHIP LOSS TRANSFERS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 834NO REDUCTION OF BASIS UNDER SECTION 734 IN STOCK HELD BY PARTNERSHIP IN CORPORATE PARTNER.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 835REPEAL OF SPECIAL RULES FOR FASITS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 836LIMITATION ON TRANSFER OR IMPORTATION OF BUILT-IN LOSSES.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 837CLARIFICATION OF BANKING BUSINESS FOR PURPOSES OF DETERMINING INVESTMENT OF EARNINGS IN UNITED STATES PROPERTY.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 838DENIAL OF DEDUCTION FOR INTEREST ON UNDERPAYMENTS ATTRIBUTABLE TO NONDISCLOSED REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 839CLARIFICATION OF RULES FOR PAYMENT OF ESTIMATED TAX FOR CERTAIN DEEMED ASSET SALES.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 840RECOGNITION OF GAIN FROM THE SALE OF A PRINCIPAL RESIDENCE ACQUIRED IN A LIKE-KIND EXCHANGE WITHIN 5 YEARS OF SALE.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 841PREVENTION OF MISMATCHING OF INTEREST AND ORIGINAL ISSUE DISCOUNT DEDUCTIONS AND INCOME INCLUSIONS IN TRANSACTIONS WITH RELATED FOREIGN PERSONS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 842DEPOSITS MADE TO SUSPEND RUNNING OF INTEREST ON POTENTIAL UNDERPAYMENTS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 843PARTIAL PAYMENT OF TAX LIABILITY IN INSTALLMENT AGREEMENTS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 844AFFIRMATION OF CONSOLIDATED RETURN REGULATION AUTHORITY.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. II, sec. 845EXPANDED DISALLOWANCE OF DEDUCTION FOR INTEREST ON CONVERTIBLE DEBT.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. III, sec. 847REFORM OF TAX TREATMENT OF CERTAIN LEASING ARRANGEMENTS.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. III, sec. 848LIMITATION ON DEDUCTIONS ALLOCABLE TO PROPERTY USED BY GOVERNMENTS OR OTHER TAX-EXEMPT ENTITIES.Enacted
- Pub. L. 108-357, tit. VIII, subtit. B, pt. III, sec. 849EFFECTIVE DATE.Enacted