Federal (United States) · Session law
Pub. L. 109-222 — To provide for reconciliation pursuant to section 201(b) of the concurrent resolution on the budget for
31 sections
31 sections
- Pub. L. 109-222, tit. I, sec. 101INCREASED EXPENSING FOR SMALL BUSINESS.Enacted
- Pub. L. 109-222, tit. I, sec. 102CAPITAL GAINS AND DIVIDENDS RATES.Enacted
- Pub. L. 109-222, tit. I, sec. 103CONTROLLED FOREIGN CORPORATIONS.Enacted
- Pub. L. 109-222, tit. II, sec. 201CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT FUNDS.Enacted
- Pub. L. 109-222, tit. II, sec. 202MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355.Enacted
- Pub. L. 109-222, tit. II, sec. 203VETERANS’ MORTGAGE BONDS.Enacted
- Pub. L. 109-222, tit. II, sec. 204CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED MUSICAL WORKS.Enacted
- Pub. L. 109-222, tit. II, sec. 205VESSEL TONNAGE LIMIT.Enacted
- Pub. L. 109-222, tit. II, sec. 206MODIFICATION OF SPECIAL ARBITRAGE RULE FOR CERTAIN FUNDS.Enacted
- Pub. L. 109-222, tit. II, sec. 207AMORTIZATION OF EXPENSES INCURRED IN CREATING OR ACQUIRING MUSIC OR MUSIC COPYRIGHTS.Enacted
- Pub. L. 109-222, tit. II, sec. 208MODIFICATION OF EFFECTIVE DATE OF DISREGARD OF CERTAIN CAPITAL EXPENDITURES FOR PURPOSES OF QUALIFIED SMALL ISSUE BONDS.Enacted
- Pub. L. 109-222, tit. II, sec. 209MODIFICATION OF TREATMENT OF LOANS TO QUALIFIED CONTINUING CARE FACILITIES.Enacted
- Pub. L. 109-222, tit. III, sec. 301INCREASE IN ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNT FOR 2006.Enacted
- Pub. L. 109-222, tit. III, sec. 302ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS AGAINST REGULAR AND ALTERNATIVE MINIMUM TAX LIABILITY.Enacted
- Pub. L. 109-222, tit. IV, sec. 401TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.Enacted
- Pub. L. 109-222, tit. V, sec. 501APPLICATION OF EARNINGS STRIPPING RULES TO PARTNERS WHICH ARE CORPORATIONS.Enacted
- Pub. L. 109-222, tit. V, sec. 502REPORTING OF INTEREST ON TAX-EXEMPT BONDS.Enacted
- Pub. L. 109-222, tit. V, sec. 5035-YEAR AMORTIZATION OF GEOLOGICAL AND GEOPHYSICAL EXPENDITURES FOR CERTAIN MAJOR INTEGRATED OIL COMPANIES.Enacted
- Pub. L. 109-222, tit. V, sec. 504APPLICATION OF FIRPTA TO REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 109-222, tit. V, sec. 505TREATMENT OF DISTRIBUTIONS ATTRIBUTABLE TO FIRPTA GAINS.Enacted
- Pub. L. 109-222, tit. V, sec. 506PREVENTION OF AVOIDANCE OF TAX ON INVESTMENTS OF FOREIGN PERSONS IN UNITED STATES REAL PROPERTY THROUGH WASH SALE TRANSACTIONS.Enacted
- Pub. L. 109-222, tit. V, sec. 507NOT TO APPLY TO DISTRIBUTIONS INVOLVING DISQUALIFIED INVESTMENT COMPANIES.Enacted
- Pub. L. 109-222, tit. V, sec. 508LOAN AND REDEMPTION REQUIREMENTS ON POOLED FINANCING REQUIREMENTS.Enacted
- Pub. L. 109-222, tit. V, sec. 509PARTIAL PAYMENTS REQUIRED WITH SUBMISSION OF OFFERS-IN-COMPROMISE.Enacted
- Pub. L. 109-222, tit. V, sec. 510INCREASE IN AGE OF MINOR CHILDREN WHOSE UNEARNED INCOME IS TAXED AS IF PARENT’S INCOME.Enacted
- Pub. L. 109-222, tit. V, sec. 511IMPOSITION OF WITHHOLDING ON CERTAIN PAYMENTS MADE BY GOVERNMENT ENTITIES.Enacted
- Pub. L. 109-222, tit. V, sec. 512CONVERSIONS TO ROTH IRAS.Enacted
- Pub. L. 109-222, tit. V, sec. 513REPEAL OF FSC/ETI BINDING CONTRACT RELIEF.Enacted
- Pub. L. 109-222, tit. V, sec. 514ONLY WAGES ATTRIBUTABLE TO DOMESTIC PRODUCTION TAKEN INTO ACCOUNT IN DETERMINING DEDUCTION FOR DOMESTIC PRODUCTION.Enacted
- Pub. L. 109-222, tit. V, sec. 515MODIFICATION OF EXCLUSION FOR CITIZENS LIVING ABROAD.Enacted
- Pub. L. 109-222, tit. V, sec. 516TAX INVOLVEMENT OF ACCOMMODATION PARTIES IN TAX SHELTER TRANSACTIONS.Enacted