Federal (United States) · Session law
Part 1
15 sections
15 sections
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8211EXTENSION AND MODIFICATION OF WORK OPPORTUNITY TAX CREDIT.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8212EXTENSION AND INCREASE OF EXPENSING FOR SMALL BUSINESS.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8213DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8214WAIVER OF INDIVIDUAL AND CORPORATE ALTERNATIVE MINIMUM TAX LIMITS ON WORK OPPORTUNITY CREDIT AND CREDIT FOR TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. A, sec. 8215FAMILY BUSINESS TAX SIMPLIFICATION.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. B, sec. 8221EXTENSION OF INCREASED EXPENSING FOR QUALIFIED SECTION 179 GULF OPPORTUNITY ZONE PROPERTY.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. B, sec. 8222EXTENSION AND EXPANSION OF LOW-INCOME HOUSING CREDIT RULES FOR BUILDINGS IN THE GO ZONES.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. B, sec. 8223SPECIAL TAX-EXEMPT BOND FINANCING RULE FOR REPAIRS AND RECONSTRUCTIONS OF RESIDENCES IN THE GO ZONES.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. B, sec. 8224GAO STUDY OF PRACTICES EMPLOYED BY STATE AND LOCAL GOVERNMENTS IN ALLOCATING AND UTILIZING TAX INCENTIVES PROVIDED PURSUANT TO THE GULF OPPORTUNITY ZONE ACT OF 2005.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8231CAPITAL GAIN OF S CORPORATION NOT TREATED AS PASSIVE INVESTMENT INCOME.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8232TREATMENT OF BANK DIRECTOR SHARES.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8233SPECIAL RULE FOR BANK REQUIRED TO CHANGE FROM THE RESERVE METHOD OF ACCOUNTING ON BECOMING S CORPORATION.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8234TREATMENT OF THE SALE OF INTEREST IN A QUALIFIED SUBCHAPTER S SUBSIDIARY.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8235ELIMINATION OF ALL EARNINGS AND PROFITS ATTRIBUTABLE TO PRE-1983 YEARS FOR CERTAIN CORPORATIONS.Enacted
- Pub. L. 110-28, tit. VIII, subtit. B, pt. 1, subpt. C, sec. 8236DEDUCTIBILITY OF INTEREST EXPENSE ON INDEBTEDNESS INCURRED BY AN ELECTING SMALL BUSINESS TRUST TO ACQUIRE S CORPORATION STOCK.Enacted