Federal (United States) · Session law
Title III
37 sections
37 sections
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 301EXCLUSION FOR AMOUNTS RECEIVED UNDER THE WORK COLLEGES PROGRAM.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 302IMPROVEMENTS TO SECTION 529 ACCOUNTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 303ELIMINATION OF RESIDENCY REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 304EXCLUSION FOR WRONGFULLY INCARCERATED INDIVIDUALS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 305CLARIFICATION OF SPECIAL RULE FOR CERTAIN GOVERNMENTAL PLANS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 306ROLLOVERS PERMITTED FROM OTHER RETIREMENT PLANS INTO SIMPLE RETIREMENT ACCOUNTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 307TECHNICAL AMENDMENT RELATING TO ROLLOVER OF CERTAIN AIRLINE PAYMENT AMOUNTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 308TREATMENT OF EARLY RETIREMENT DISTRIBUTIONS FOR NUCLEAR MATERIALS COURIERS, UNITED STATES CAPITOL POLICE, SUPREME COURT POLICE, AND DIPLOMATIC SECURITY SPECIAL AGENTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 309PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS OF THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF COMBAT ZONE INJURIES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 311RESTRICTION ON TAX-FREE SPINOFFS INVOLVING REITS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 312REDUCTION IN PERCENTAGE LIMITATION ON ASSETS OF REIT WHICH MAY BE TAXABLE REIT SUBSIDIARIES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 313PROHIBITED TRANSACTION SAFE HARBORS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 314REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REITS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 315AUTHORITY FOR ALTERNATIVE REMEDIES TO ADDRESS CERTAIN REIT DISTRIBUTION FAILURES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 316LIMITATIONS ON DESIGNATION OF DIVIDENDS BY REITS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 317DEBT INSTRUMENTS OF PUBLICLY OFFERED REITS AND MORTGAGES TREATED AS REAL ESTATE ASSETS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 318ASSET AND INCOME TEST CLARIFICATION REGARDING ANCILLARY PERSONAL PROPERTY.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 319HEDGING PROVISIONS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 320MODIFICATION OF REIT EARNINGS AND PROFITS CALCULATION TO AVOID DUPLICATE TAXATION.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 321TREATMENT OF CERTAIN SERVICES PROVIDED BY TAXABLE REIT SUBSIDIARIES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 322EXCEPTION FROM FIRPTA FOR CERTAIN STOCK OF REITS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 323EXCEPTION FOR INTERESTS HELD BY FOREIGN RETIREMENT OR PENSION FUNDS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 324INCREASE IN RATE OF WITHHOLDING OF TAX ON DISPOSITIONS OF UNITED STATES REAL PROPERTY INTERESTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 325INTERESTS IN RICS AND REITS NOT EXCLUDED FROM DEFINITION OF UNITED STATES REAL PROPERTY INTERESTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 326DIVIDENDS DERIVED FROM RICS AND REITS INELIGIBLE FOR DEDUCTION FOR UNITED STATES SOURCE PORTION OF DIVIDENDS FROM CERTAIN FOREIGN CORPORATIONS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 331DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO AGRICULTURAL RESEARCH ORGANIZATIONS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 332REMOVAL OF BOND REQUIREMENTS AND EXTENDING FILING PERIODS FOR CERTAIN TAXPAYERS WITH LIMITED EXCISE TAX LIABILITY.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 333MODIFICATIONS TO ALTERNATIVE TAX FOR CERTAIN SMALL INSURANCE COMPANIES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 334TREATMENT OF TIMBER GAINS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 335MODIFICATION OF DEFINITION OF HARD CIDER.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 336CHURCH PLAN CLARIFICATION.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 341UPDATED ASHRAE STANDARDS FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 342EXCISE TAX CREDIT EQUIVALENCY FOR LIQUIFIED PETROLEUM GAS AND LIQUIFIED NATURAL GAS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 343EXCLUSION FROM GROSS INCOME OF CERTAIN CLEAN COAL POWER GRANTS TO NON-CORPORATE TAXPAYERS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 344CLARIFICATION OF VALUATION RULE FOR EARLY TERMINATION OF CERTAIN CHARITABLE REMAINDER UNITRUSTS.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 345PREVENTION OF TRANSFER OF CERTAIN LOSSES FROM TAX INDIFFERENT PARTIES.Enacted
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 346TREATMENT OF CERTAIN PERSONS AS EMPLOYERS WITH RESPECT TO MOTION PICTURE PROJECTS.Enacted